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Item 9A. Controls and Procedures

2026-09-28 compared with 2025-08-22 · 1851 added, 1544 removed, 241 unchanged (93% of the section changed)

CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures

We maintain “disclosure controls and procedures,”

as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act, that are designed to ensure information required to be

disclosed in our reports that we file or furnish pursuant to the Exchange Act is recorded, processed, summarized, and reported within

the time periods specified in the rules and forms of the SEC, and that such information is accumulated and communicated to our management,

including our Chief Executive Officer (our principal executive officer) and Chief Financial Officer (our principal financial officer),

as appropriate to allow for timely decisions regarding required disclosure.

Our management, with the participation of our

principal executive officer and principal financial officer, has evaluated the effectiveness of our disclosure controls and procedures

as of June 30, 2025.

Based on such evaluation, our principal executive officer and principal financial officer have concluded that, as

of such date, our disclosure controls and procedures were not effective at a reasonable assurance level due to the material weaknesses

in internal control over financial reporting described below.

Management’s Annual Report on Internal

Control over Financial Reporting

Our management is responsible for establishing

and maintaining adequate internal control over financial reporting for our company.

Internal control over financial reporting refers to

the process designed by, or under the supervision of, our principal executive officer and principal financial and accounting officer,

and effected by our board of directors, management, and other personnel, to provide reasonable assurance regarding the reliability of

our financial reporting and the preparation of financial statements for external purposes in accordance with GAAP, and includes those

policies and procedures that:

(1) pertain to the maintenance of records that in reasonable detail accurately and fairly reflect the transactions

and dispositions of our assets;

(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial

statements in accordance with GAAP, and that our receipts and expenditures are being made only in accordance with the authorization of

our management and directors;

(3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use

or disposition of our assets that could have a material effect on the financial statements.

Our management evaluated the effectiveness of

our internal control over financial reporting as of June 30, 2025.

In making this evaluation, management used the framework established

in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission, or COSO.

COSO framework summarizes each of the components of a company’s internal control system, including (i) the control environment,

(ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring.

Based on our evaluation, we determined

that, as of June 30, 2025, our internal control over financial reporting was not effective due to the following material weaknesses:

● We lack a sufficient number of trained professionals with the expertise to design, implement, and execute

a formal risk assessment process and formal accounting policies, procedures, and controls over accounting and financial reporting to ensure

the timely and accurate recording of financial transactions while maintaining a segregation of duties.

● We lack a sufficient number of trained professionals with the appropriate GAAP technical expertise to

identify, evaluate, and account for complex transactions and review valuation reports prepared by external specialists.

We are planning on implementing measures designed

to improve our internal control over financial reporting to remediate these material weaknesses, including formalizing our processes and

internal control documentation and strengthening supervisory reviews by our financial management and hiring additional qualified accounting

and finance personnel and engaging financial consultants to enable the implementation of internal control over financial reporting and

segregating duties amongst accounting and finance personnel.

While we are implementing these measures, we cannot

assure you that these efforts will remediate our material weaknesses and significant deficiencies in a timely manner, or at all, or prevent

restatements of our financial statements in the future.

If we are unable to successfully remediate our material weaknesses, or identify

any future significant deficiencies or material weaknesses, the accuracy and timing of our financial reporting may be adversely affected,

we may be unable to maintain compliance with securities law requirements regarding timely filing of periodic reports, and the market price

of our class B common stock may decline as a result.

Our management, including our principal executive

officer and principal financial officer, do not expect that our disclosure controls and procedures or our internal control over financial

reporting will prevent all errors and all fraud.

Our management recognizes that any controls and procedures, no matter how well designed

and operated, can provide only reasonable assurance of achieving the desired control objectives, and management necessarily is required

to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Further, the design of a control

system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs.

Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control

issues and instances of fraud, if any, have been detected.

These inherent limitations include the realities that judgments in decision-making

can be faulty, and that breakdowns can occur because of a simple error or mistake.

Additionally, controls can be circumvented by the individual

acts of some persons, by collusion of two or more people, or by management override of the controls.

The design of any system of controls

is also based in part upon certain assumptions about the likelihood of future events, and there can be no assurance that any design will

succeed in achieving its stated goals under all potential future conditions;

over time, controls may become inadequate because of changes

in conditions, or the degree of compliance with policies or procedures may deteriorate.

Due to inherent limitations in a cost-effective

control system, misstatements due to error or fraud may occur and not be detected.

As a smaller reporting company, we are not required

to include an attestation report on internal control over financial reporting issued by our independent registered public accounting firm

in this report.

Changes in Internal Controls over Financial

We regularly review our system of internal control

over financial reporting and make changes to our processes and systems to improve controls and increase efficiency, while ensuring that

we maintain an effective internal control environment.

Changes may include such activities as implementing new, more efficient systems,

consolidating activities, and migrating processes.

Except for the matters described above, there

have been no changes in our internal control over financial reporting during the fourth quarter of fiscal year 2025 that have materially

affected, or are reasonably likely to materially affect, our internal control over financial reporting.

of Disclosure Controls and Procedures

maintain “disclosure controls and procedures,” as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Exchange

Act, that are designed to ensure information required to be disclosed in our reports that we file or furnish pursuant to the Exchange

Act is recorded, processed, summarized, and reported within the time periods specified in the rules and forms of the SEC, and that such

information is accumulated and communicated to our management, including our Chief Executive Officer (our principal executive officer,

principal financial officer and principal accounting officer), as appropriate to allow for timely decisions regarding required disclosure.

management, with the participation of our principal executive officer, who also serves as principal financial officer, has evaluated the

effectiveness of our disclosure controls and procedures as of June 30, 2026.

Based on such evaluation, our principal executive officer

has concluded that, as of such date, our disclosure controls and procedures were not effective at a reasonable assurance level due to

the material weaknesses in internal control over financial reporting described below.

Annual Report on Internal Control over Financial Reporting

management is responsible for establishing and maintaining adequate internal control over financial reporting for our company.

control over financial reporting refers to the process designed by, or under the supervision of, our principal executive officer, who

also serves as our principal financial and accounting officer, and effected by our board of directors, management, and other personnel,

to provide reasonable assurance regarding the reliability of our financial reporting and the preparation of financial statements for external

purposes in accordance with GAAP, and includes those policies and procedures that:

pertain to the maintenance of records that in reasonable

detail accurately and fairly reflect the transactions and dispositions of our assets;

provide reasonable assurance that transactions

are recorded as necessary to permit preparation of financial statements in accordance with GAAP, and that our receipts and expenditures

are being made only in accordance with the authorization of our management and directors;

provide reasonable assurance regarding prevention

or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

management evaluated the effectiveness of our internal control over financial reporting as of June 30, 2026.

In making this evaluation,

management used the framework established in Internal Control - Integrated Framework issued by the Committee of Sponsoring Organizations

of the Treadway Commission, or COSO.

The COSO framework summarizes each of the components of a company’s internal control system,

including (i) the control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring.

Based on our evaluation, we determined that, as of June 30, 2026, our internal control over financial reporting was not effective due

to the following material weaknesses:

We lack a sufficient number of trained professionals

with the expertise to design, implement, and execute a formal risk assessment process and formal accounting policies, procedures, and

controls over accounting and financial reporting to ensure the timely and accurate recording of financial transactions while maintaining

a segregation of duties.

We lack a sufficient number of trained professionals

with the appropriate GAAP technical expertise to identify, evaluate, and account for complex transactions and review valuation reports

prepared by external specialists.

are planning on implementing measures designed to improve our internal control over financial reporting to remediate these material weaknesses,

including formalizing our processes and internal control documentation and strengthening supervisory reviews by our financial management

and hiring additional qualified accounting and finance personnel and engaging financial consultants to enable the implementation of internal

control over financial reporting and segregating duties amongst accounting and finance personnel.

we are implementing these measures, we cannot assure you that these efforts will remediate our material weaknesses and significant deficiencies

in a timely manner, or at all, or prevent restatements of our financial statements in the future.

If we are unable to successfully remediate

our material weaknesses, or identify any future significant deficiencies or material weaknesses, the accuracy and timing of our financial

reporting may be adversely affected, we may be unable to maintain compliance with securities law requirements regarding timely filing

of periodic reports, and the market price of our common stock may decline as a result.

management, including our principal executive officer and principal financial officer, do not expect that our disclosure controls and

procedures or our internal control over financial reporting will prevent all errors and all fraud.

Our management recognizes that any

controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control

objectives, and management is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.

Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be

considered relative to their costs.

Because of the inherent limitations in all control systems, no evaluation of controls can provide

absolute assurance that all control issues and instances of fraud, if any, have been detected.

These inherent limitations include the

realities that judgments in decision-making can be faulty, and that breakdowns can occur because of a simple error or mistake.

Additionally,

controls can be circumvented by the individual acts of some persons, by collusion of two or more people, or by management override of

the controls.

The design of any system of controls is also based in part upon certain assumptions about the likelihood of future events,

and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions;

controls may become inadequate because of changes in conditions, or the degree of compliance with policies or procedures may deteriorate.

Due to inherent limitations in a cost-effective control system, misstatements due to error or fraud may occur and not be detected.

a smaller reporting company, we are not required to include an attestation report on internal control over financial reporting issued

by our independent registered public accounting firm in this report.

in Internal Controls over Financial Reporting

regularly review our system of internal control over financial reporting and make changes to our processes and systems to improve controls

and increase efficiency, while ensuring that we maintain an effective internal control environment.

Changes may include such activities

as implementing new, more efficient systems, consolidating activities, and migrating processes.

for the matters described above, there have been no changes in our internal control over financial reporting during the fourth quarter

of fiscal year 2026 that have materially affected, or are reasonably likely to materially affect, our internal control over financial

OTHER INFORMATION.

We have no information to disclose that was required

to be in a report on Form 8-K during the fourth quarter of fiscal year 2025 but was not reported.

None of our directors or executive officers

adopted or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement (as defined in Item 408(c) of Regulation

S-K) during the fourth quarter of fiscal year 2025.

DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS.

Not applicable.

DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE.

The information required by this Item will be

included in our definitive proxy statement to be filed with the SEC within 120 days after June 30, 2025 in connection with the solicitation

of proxies for our 2025 annual meeting of stockholders, or the 2025 Proxy Statement, and is incorporated herein by reference.

have no information to disclose that was required to be in a report on Form 8-K during the fourth quarter of fiscal year 2026 but was

not reported.

our directors or executive officers adopted

or terminated

a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement (as defined in Item 408(c) of Regulation S-K) during the fourth

quarter of fiscal year 2026.

DISCLOSURE REGARDING

FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS.

DIRECTORS, EXECUTIVE

OFFICERS AND CORPORATE GOVERNANCE.

information required by this Item will be included in our definitive proxy statement to be filed with the SEC within 120 days after June

30, 2026 in connection with the solicitation of proxies for our 2026 annual meeting of stockholders, or the 2026 Proxy Statement, and

is incorporated herein by reference.

EXECUTIVE COMPENSATION.

The information required by this Item will be

included in the 2025 Proxy Statement and is incorporated herein by reference.

SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS.

The information required by this Item will be

included in the 2025 Proxy Statement and is incorporated herein by reference.

CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

The information required by this Item will be

included in the 2025 Proxy Statement and is incorporated herein by reference.

PRINCIPAL ACCOUNTING FEES AND SERVICES.

The information required by this Item will be

included in the 2025 Proxy Statement and is incorporated herein by reference.

EXHIBIT AND FINANCIAL STATEMENT SCHEDULES.

(a) List of Documents Filed as a Part of This Report:

information required by this Item will be included in the 2026 Proxy Statement and is incorporated herein by reference.

SECURITY OWNERSHIP

OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT AND RELATED STOCKHOLDER MATTERS.

information required by this Item will be included in the 2026 Proxy Statement and is incorporated herein by reference.

CERTAIN RELATIONSHIPS

AND RELATED TRANSACTIONS, AND DIRECTOR INDEPENDENCE.

information required by this Item will be included in the 2026 Proxy Statement and is incorporated herein by reference.

PRINCIPAL ACCOUNTING

FEES AND SERVICES.

information required by this Item will be included in the 2026 Proxy Statement and is incorporated herein by reference.

EXHIBIT AND FINANCIAL

STATEMENT SCHEDULES.

List of Documents

Filed as a Part of This Report:

Index to Financial Statements:

Report of Independent Registered Public Accounting Firm (PCAOB ID 05854)

Consolidated Balance Sheets as of June 30, 2025 and 2024

Consolidated Statements of Operations for the Years Ended June 30, 2025 and 2024

Consolidated Statements of Stockholders’ Equity for the Years Ended June 30, 2025 and 2024

Consolidated Statements of Cash Flows for the Years Ended June 30, 2025 and 2024

Notes to Consolidated Financial Statements

of Independent Registered Public Accounting Firm (PCAOB ID 05854)

Balance Sheets as of June 30, 2026 and 2025

Statements of Operations for the Years Ended June 30, 2026 and 2025

Statements of Stockholders’ Equity for the Years Ended June 30, 2026 and 2025

Statements of Cash Flows for the Years Ended June 30, 2026 and 2025

Notes to Consolidated

Financial Statements

Index to Financial Statement Schedules:

All schedules have been omitted because

the required information is included in the consolidated financial statements or the notes thereto, or because it is not required.

schedules have been omitted because the required information is included in the financial statements or the notes thereto, or because

it is not required.

Index to Exhibits:

See exhibits listed under Part (b) below.

exhibits listed under Part (b) below.

(b) Exhibits:

Articles of Incorporation of CleanCore Solutions, Inc., as amended (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form S-1 filed on October 10, 2023)

Bylaws of CleanCore Solutions, Inc.

and Restated Sales Agreement, dated as of August 29, 2025, CleanCore Solutions, Inc., Maxim Group LLC and Curvature Securities LLC (incorporated

by reference to Exhibit 1.1 to the Current Report on Form 8-K filed on September 2, 2025)

Agreement, dated June 8, 2026, between CleanCore Solutions, Inc., Cantor Fitzgerald & Co.

and Curvature Securities LLC.

(incorporated

by reference to Exhibit 1.1 to the Current Report on Form 8-K filed on June 8, 2026)

of Incorporation of CleanCore Solutions, Inc., as amended (incorporated by reference to Exhibit 3.1 to the Registration Statement on Form

S-1 filed on October 10, 2023)

of CleanCore Solutions, Inc.

(incorporated by reference to Exhibit 3.2 to the Registration Statement on Form S-1 filed on October 10,

Description of Securities of CleanCore Solutions, Inc.

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Boustead Securities, LLC on June 9, 2025 (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on June 11, 2025)

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Boustead Securities, LLC on June 9, 2025 (incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K filed on June 11, 2025)

Form of Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

on April 16, 2025 (incorporated by reference to Exhibit 4.2 to the Current Report on Form 8-K filed on April 21, 2025)

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

1 to Bylaws of CleanCore Solutions, Inc.

(incorporated by reference to Exhibit 3.1 to the Current Report on Form 8-K filed on October

of Securities of Zone Frontier Inc.

Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Boustead Securities, LLC on June 9, 2025 (incorporated by reference to Exhibit

4.1 to the Current Report on Form 8-K filed on June 11, 2025)

Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Boustead Securities, LLC on June 9, 2025 (incorporated by reference to Exhibit

4.2 to the Current Report on Form 8-K filed on June 11, 2025)

of Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

on April 16, 2025 (incorporated by reference to Exhibit 4.2 to the

Current Report on Form 8-K filed on April 21, 2025)

Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Sanzonate Global Inc.

on April 15, 2025 (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on April 21, 2025)

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to MARS Capital Technologies LLC on July 11, 2024

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to MARS Capital Technologies LLC on July 11, 2024

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to MARS Capital Technologies LLC on July 11, 2024

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to MARS Capital Technologies LLC on July 11, 2024

Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Boustead Securities, LLC on April 30, 2024 (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on May 1, 2024)

Sales Agreement, dated as of June 20, 2025, between CleanCore Solutions, Inc.

and Curvature Securities LLC (incorporated by reference to Exhibit 1.1 to the Current Report on Form 8-K filed on June 20, 2025)

Asset Purchase Agreement, dated February 21, 2025, among CleanCore Global Limited, Sanzonate Europe Inc.

and Sanzonate Global Inc.

(incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on February 26, 2025)

Amendment No.

1 to Asset Purchase Agreement, dated April 15, 2025, among CleanCore Global Limited, Sanzonate Europe Ltd.

and Sanzonate Global Inc.

(incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed on April 21, 2025)

10% Subordinated Promissory Note issued by CleanCore Global Limited to Sanzonate Europe Ltd.

on April 15, 2025 (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed on April 21, 2025)

Memorandum of Understanding, dated January 10, 2025, between CleanCore Solutions, Inc.

and Kellermeyer Bergensons Services, LLC

Product Development Proposal, dated August 20, 2024, between CleanCore Solutions, Inc.

and Business International Incorporation (incorporated by reference to Exhibit 10.2 to the Annual Report on Form 10-K filed on September 20, 2024)

Agreement, dated July 27, 2023, between Nebraska C.

Ozone, LLC and CleanCore Solutions, Inc.

(incorporated by reference to Exhibit 10.16 to the Registration Statement on Form S-1 filed on October 10, 2023)

Original Issue Discount Promissory Note issued by CleanCore Solutions, Inc.

to Larry Little on June 30, 2025

12% Unsecured Promissory Note issued by CleanCore Solutions, Inc.

Nelson on June 6, 2025

Form of 12% Unsecured Promissory Note issued by CleanCore Solutions, Inc.

on April 16, 2025 (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed on April 21, 2025)

Promissory Note issued by CleanCore Solutions, Inc.

to Garry Hollst on December 24, 2024 (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed on December 31, 2024)

Amended and Restated Promissory Note issued by CleanCore Solutions, Inc.

to Garry Hollst on May 2, 2025 (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed on May 7, 2025)

20% Original Issue Discount Promissory Note issued by CleanCore Solutions, Inc.

to Clayton Adams on December 24, 2024 (incorporated by reference to Exhibit 10.5 to the Current Report on Form 8-K filed on December 31, 2024)

Note Sale Assignment and Cancellation Agreement, dated January 27, 2025, among Clayton Adams, Travis Buchanan and CleanCore Solutions, Inc.

(incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed on January 31, 2025)

20% Original Issue Discount Promissory Note issued by CleanCore Solutions, Inc.

to Clayton Adams on January 27, 2025 (incorporated by reference to Exhibit 10.3 to the Current Report on Form 8-K filed on January 31, 2025)

Note Amendment Agreement, dated May 2, 2025, between CleanCore Solutions, Inc.

and Clayton Adams (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed on May 7, 2025)

20% Original Issue Discount Promissory Note issued by CleanCore Solutions, Inc.

to Travis Buchanan on January 27, 2025 (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed on January 31, 2025)

Note Amendment Agreement, dated May 2, 2025, between CleanCore Solutions, Inc.

and Travis Buchanan (incorporated by reference to Exhibit 10.6 to the Current Report on Form 8-K filed on May 7, 2025)

Promissory Note issued by CleanCore Solutions, Inc.

to Garry Rohwer on December 24, 2024 (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed on December 31, 2024)

Amended and Restated Promissory Note issued by CleanCore Solutions, Inc.

to Burlington Capital, LLC on May 31, 2024 (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K filed on June 6, 2024)

Loan Agreement, dated March 26, 2024, between CleanCore Solutions, Inc.

and Clayton Adams (incorporated by reference to Exhibit 10.14 to Amendment No.

6 to the Registration Statement on Form S-1/A filed on March 27, 2024)

Revolving Credit Note issued by CleanCore Solutions, Inc.

to Clayton Adams on March 26, 2024 (incorporated by reference to Exhibit 10.15 to Amendment No.

6 to the Registration Statement on Form S-1/A filed on March 27, 2024)

Settlement and Release Agreement, dated June 6, 2025, among Matthew Atkinson, CleanCore Solutions, Inc., Clayton Adams and David Enholm (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 11, 2025)

Settlement Agreement, dated June 5, 2025, between Boustead Securities, LLC and CleanCore Solutions, Inc.

Business Property Lease, dated November 9, 2022, between RMR Mercury I-80, LLC and CleanCore Solutions, Inc.

(incorporated by reference to Exhibit 10.13 to the Registration Statement on Form S-1 filed on October 10, 2023)

Business Property Lease Amendment, dated October 3, 2023, between RMR Mercury I-80, LLC and CleanCore Solutions, Inc.

(incorporated by reference to Exhibit 10.13 to the Registration Statement on Form S-1 filed on October 10, 2023)

Business Property Lease Second Amendment, dated March 20, 2024, between RMR Mercury I-80, LLC and CleanCore Solutions, Inc.

(incorporated by reference to Exhibit 10.18 to Amendment No.

on April 15, 2025 (incorporated by reference to Exhibit

4.1 to the Current Report on Form 8-K filed on April 21, 2025)

of Pre-Funded Warrant issued on September 5, 2025 (incorporated by reference to Exhibit 4.1 to the Current Report on Form 8-K filed on

September 5, 2025)

Agent Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Maxim Group LLC on September 5, 2025 (incorporated by reference

to Exhibit 4.2 to the Current Report on Form 8-K filed on September 5, 2025)

Agent Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Curvature Securities, LLC on September 5, 2025 (incorporated

by reference to Exhibit 4.3 to the Current Report on Form 8-K filed on September 5, 2025)

Advisor Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Dogecoin Ventures, Inc.

on September 5, 2025 (incorporated

by reference to Exhibit 4.4 to the Current Report on Form 8-K filed on September 5, 2025)

Advisor Common Stock Purchase Warrant issued by CleanCore Solutions, Inc.

to Dogecoin Ventures, Inc.

on September 5, 2025 (incorporated

by reference to Exhibit 4.5 to the Current Report on Form 8-K filed on September 5, 2025)

Property Lease Second Amendment, dated March 20, 2024, between RMR Mercury I-80, LLC and CleanCore Solutions, Inc.

(incorporated by reference

to Exhibit 10.18 to Amendment No.

6 to the Registration Statement on Form S-1/A filed on March 27, 2024)

Consulting Agreement, dated April 1, 2024, between CleanCore Solutions, Inc.

and Birddog Capital, LLC (incorporated by reference to Exhibit 10.20 to the Annual Report on Form 10-K filed on September 20, 2024)

Amendment No.

1 to Consulting Agreement, dated June 11, 2025, between CleanCore Solutions, Inc.

and Birddog Capital, LLC (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on June 17, 2025)

Employment Agreement, dated March 27, 2023, between CleanCore Solutions, Inc.

and David Enholm (incorporated by reference to Exhibit 10.18 to the Registration Statement on Form S-1 filed on October 10, 2023)

Amendment No.

Agreement, dated March 27, 2023, between CleanCore Solutions, Inc.

and David Enholm (incorporated by reference to Exhibit 10.18 to the

Registration Statement on Form S-1 filed on October 10, 2023)

1 to Executive Employment Agreement, dated May 1, 2025, between CleanCore Solutions, Inc.

and David Enholm (incorporated by reference to Exhibit 10.8 to the Current Report on Form 8-K filed on May 7, 2025)

Employment Agreement, dated January 1, 2025, between CleanCore Solutions, Inc.

and Travis Buchanan (incorporated by reference to Exhibit 10.1 to the Current Report on Form 8-K filed on January 7, 2025)

Employment Agreement, dated January 1, 2025, between CleanCore Solutions, Inc.

and Gary Hollst (incorporated by reference to Exhibit 10.2 to the Current Report on Form 8-K filed on January 7, 2025)

Form of Independent Director Agreement between CleanCore Solutions, Inc.

and each independent director and each director nominee (incorporated by reference to Exhibit 10.24 to the Registration Statement on Form S-1 filed on October 10, 2023)

Form of Indemnification Agreement between CleanCore Solutions, Inc.

and each independent director and each director nominee (incorporated by reference to Exhibit 10.25 to the Registration Statement on Form S-1 filed on October 10, 2023)

CleanCore Solutions, Inc.

2022 Equity Incentive Plan (incorporated by reference to Exhibit 99.1 to the Registration Statement on Form S-8 filed on July 23, 2025)

Amendment No.

and David Enholm (incorporated by reference

to Exhibit 10.8 to the Current Report on Form 8-K filed on May 7, 2025)

Agreement, dated January 1, 2025, between CleanCore Solutions, Inc.

and Travis Buchanan (incorporated by reference to Exhibit 10.1 to

the Current Report on Form 8-K filed on January 7, 2025)

Agreement, dated January 1, 2025, between CleanCore Solutions, Inc.

and Gary Hollst (incorporated by reference to Exhibit 10.2 to the

Current Report on Form 8-K filed on January 7, 2025)

of Independent Director Agreement between CleanCore Solutions, Inc.

and each independent director and each director nominee (incorporated

by reference to Exhibit 10.24 to the Registration Statement on Form S-1 filed on October 10, 2023)

of Indemnification Agreement between CleanCore Solutions, Inc.

and each independent director and each director nominee (incorporated by

reference to Exhibit 10.25 to the Registration Statement on Form S-1 filed on October 10, 2023)

Solutions, Inc.

2022 Equity Incentive Plan (incorporated by reference to Exhibit 99.1 to the Registration Statement on Form S-8 filed

on July 23, 2025)

1 to CleanCore Solutions, Inc.

2022 Equity Incentive Plan (incorporated by reference to Exhibit 10.28 to Amendment No.

2 to the Registration Statement on Form S-1/A filed on January 9, 2024)

Amendment No.

2 to the Registration

Statement on Form S-1/A filed on January 9, 2024)

2 to CleanCore Solutions, Inc.

2022 Equity Incentive Plan (incorporated by reference to Exhibit 99.3 to the Registration Statement on Form S-8 filed on July 23, 2025)

Form of Stock Option Agreement (incorporated by reference to Exhibit 10.27 to the Registration Statement on Form S-1 filed on October 10, 2023)

Form of Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.28 to the Registration Statement on Form S-1 filed on October 10, 2023)

Form of Restricted Stock Unit Award Agreement (incorporated by reference to Exhibit 10.29 to the Registration Statement on Form S-1 filed on October 10, 2023)

Code of Business Conduct and Ethics (incorporated by reference to Exhibit 14.1 to the Annual Report on Form 10-K filed on September 20, 2024)

Insider Trading Policy (incorporated by reference to Exhibit 19.1 to the Annual Report on Form 10-K filed on September 20, 2024)

List of Subsidiaries

2022 Equity Incentive Plan (incorporated by reference to Exhibit 99.3 to the Registration Statement

on Form S-8 filed on July 23, 2025)

3 to CleanCore Solutions, Inc.

2022 Equity Incentive Plan (incorporated by reference to Exhibit 99.4 to the Registration Statement

on Form S-8 filed on November 19, 2025)

4 to CleanCore Solutions, Inc.

2022 Equity Incentive Plan (incorporated by reference to Exhibit 99.5 to the Registration Statement

on Form S-8 filed on March 13, 2026)

of Stock Option Agreement (incorporated by reference to Exhibit 10.27 to the Registration Statement on Form S-1 filed on October 10, 2023)

of Restricted Stock Award Agreement (incorporated by reference to Exhibit 10.28 to the Registration Statement on Form S-1 filed on October

of Restricted Stock Unit Award Agreement (incorporated by reference to Exhibit 10.29 to the Registration Statement on Form S-1 filed on

October 10, 2023)

of Securities Purchase Agreement (Cash), dated September 1, 2025 (incorporated by reference to Exhibit 10.1 to the Current Report on Form

8-K filed on September 5, 2025)

of Securities Purchase Agreement (Cryptocurrency), dated September 1, 2025 (incorporated by reference to Exhibit 10.2 to the Current Report

on Form 8-K filed on September 5, 2025)

Agency Agreement, dated September 1, 2025, among CleanCore Solutions, Inc., Maxim Group LLC and Curvature Securities, LLC (incorporated

by reference to Exhibit 10.3.

to the Current Report on Form 8-K filed on September 5, 2025)

of Registration Rights Agreement, dated September 1, 2025 (incorporated by reference to Exhibit 10.4 to the Current Report on Form 8-K

filed on September 5, 2025)

Management Agreement, dated September 5, 2025, among CleanCore Solutions, Inc., Dogecoin Ventures, Inc.

and 21Shares US LLC (incorporated

by reference to Exhibit 10.5 to the Current Report on Form 8-K filed on September 5, 2025)

Advisor Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Dogecoin Ventures, Inc.

(incorporated by reference to

Exhibit 10.6 to the Current Report on Form 8-K filed on September 5, 2025)

Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Clayton Adams (incorporated by reference to Exhibit 10.7 to

the Current Report on Form 8-K filed on September 5, 2025)

Director Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Alexander Benjamin Spiro (incorporated by reference

to Exhibit 10.8 to the Current Report on Form 8-K filed on September 5, 2025)

Director Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Tim Stebbing (incorporated by reference to Exhibit

10.9 to the Current Report on Form 8-K filed on September 5, 2025)

Indemnification

Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Alexander Benjamin Spiro (incorporated by reference to Exhibit

10.10 to the Current Report on Form 8-K filed on September 5, 2025)

Indemnification

Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Tim Stebbing (incorporated by reference to Exhibit 10.11 to

the Current Report on Form 8-K filed on September 5, 2025)

Consulting Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Marco Margiotta (incorporated by reference to Exhibit

10.12 to the Current Report on Form 8-K filed on September 5, 2025)

Indemnification

Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Marco Margiotta (incorporated by reference to Exhibit 10.13

to the Current Report on Form 8-K filed on September 5, 2025)

Employment Agreement, dated September 5, 2025, between CleanCore Solutions, Inc.

and Clayton Adams (incorporated by reference to Exhibit

10.14 to the Current Report on Form 8-K filed on September 5, 2025)

Advisor Agreement, dated November 17, 2025, between CleanCore Solutions, Inc.

and Dogecoin Ventures LLC (incorporated by reference to

Exhibit 10.1 to the Quarterly Report on Form 10-Q filed on February 11, 2026)

and Release Agreement among CleanCore Solutions, Inc, Dogecoin Ventures, Inc.

and 21Shares US LLC (incorporated by reference to Exhibit

10.2 to the Current Report on Form 8-K filed on March 10, 2026)

and Release Agreement between CleanCore Solutions, Inc.

and Marco Margiotta (incorporated by reference to Exhibit 10.4 to the Current

Report on Form 8-K filed on March 10, 2026)

Agreement between CleanCore Solutions, Inc.

and Tyler Hassen (incorporated by reference to Exhibit 10.1 to the Current Report on Form

8-K filed on March 20, 2026)

and Release Agreement between CleanCore Solutions, Inc.

and Clayton Adams (incorporated by reference to Exhibit 10.2 to the Current Report

on Form 8-K filed on March 20, 2026)

Letter, dated June 3, 2026, among CleanCore Solutions, Inc., Maxim Group LLC and Curvature Securities LLC.

(incorporated by reference

to Exhibit 10.1 to the Current Report on Form 8-K filed on June 8, 2026)

Letter Agreement, dated June 30, 2026, by and between CleanCore Solutions, Inc.

Enholm (incorporated by reference to Exhibit

10.1 to the Current Report on Form 8-K filed on July 7, 2026)

Stock Unit Award Agreement, dated June 30, 2026, by and between CleanCore Solutions, Inc.

Enholm (incorporated by reference

to Exhibit 10.2 to the Current Report on Form 8-K filed on July 7, 2026)

of Business Conduct and Ethics (incorporated by reference to Exhibit 14.1 to the Annual Report on Form 10-K filed on September 20, 2024)

Trading Policy (incorporated by reference to Exhibit 19.1 to the Annual Report on Form 10-K filed on September 20, 2024)

of Subsidiaries

Consent of TAAD, LLP

Certifications of Principal Executive Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Certifications of Principal Financial and Accounting Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act of 2002

Certifications of Principal Executive Officer furnished pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Certifications of Principal Financial and Accounting Officer furnished pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

Clawback Policy (incorporated by reference to Exhibit 97.1 to the Annual Report on Form 10-K filed on September 20, 2024)

Inline XBRL Document Set for the consolidated financial statements and accompanying notes included in this Annual Report on Form 10-K

Inline XBRL for the cover page of this Annual Report on Form 10-K, included in the Exhibit 101 Inline XBRL Document Set

Certifications

of Principal Executive Officer and Principal Financial and Accounting Officer filed pursuant to Section 302 of the Sarbanes-Oxley Act

Certifications

of Principal Executive Officer and Principal Financial and Accounting Officer furnished pursuant to Section 906 of the Sarbanes-Oxley

Policy (incorporated by reference to Exhibit 97.1 to the Annual Report on Form 10-K filed on September 20, 2024)

Inline XBRL Document Set for the

consolidated financial statements and accompanying notes included in this Annual Report on Form 10-K

Inline XBRL for the cover page

of this Annual Report on Form 10-K, included in the Exhibit 101 Inline XBRL Document Set

Filed herewith

2 unchanged sentences

FORM 10-K SUMMARY.

of Independent Registered Public Accounting Firm (PCAOB ID 0 5854 )

Balance Sheets as of June 30, 2026 and 2025

Statements of Operations for the Years Ended June 30, 2026 and 2025

Statements of Stockholders’ Equity for the Years Ended June 30, 2026 and 2025

Statements of Cash Flows for the Years Ended June 30, 2026 and 2025

to Consolidated Financial Statements

OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

the Board of Directors and

Stockholders of Zone

Frontier, formerly known as

Solutions, Inc.

and its Subsidiaries,

on the Consolidated Financial Statements

have audited the accompanying consolidated balance sheets of Zone Frontier, formerly known as CleanCore Solutions, Inc.

and its Subsidiaries

(the Company) as of June 30, 2026, and 2025, and the related consolidated statements of operations, comprehensive loss, stockholders’

equity, and cash flows for the two-year ended June 30, 2026, and 2025, and the related notes (collectively referred to as the consolidated

“financial statements”).

Report of Independent Registered Public Accounting Firm (PCAOB ID 05854 ) F-2

Consolidated Balance Sheets as of June 30, 2025 and 2024 F-3

Consolidated Statements of Operations for the Years Ended June 30, 2025 and 2024 F-4

Consolidated Statements of Stockholders’ Equity for the Years Ended June 30, 2025 and 2024 F-5

Consolidated Statements of Cash Flows for the Years Ended June 30, 2025 and 2024 F-6

Notes to Consolidated Financial Statements F-7

REPORT OF INDEPENDENT REGISTERED

PUBLIC ACCOUNTING FIRM

To the Board of Directors and

Stockholders of CleanCore Solutions, Inc.

and its Subsidiary

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated

balance sheets of CleanCore Solutions, Inc.

and its Subsidiary(“the Company”) as of June 30, 2025 and 2024, and the related

consolidated statements of operations, comprehensive loss, stockholders’ equity, and cash flows for the two-year periods ended June

30, 2025 and 2024, and the related notes (collectively referred to as the consolidated financial statements).

In our opinion, the consolidated

financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2025 and 2024, and

the results of its operations and its cash flows for the two-year periods ended June 30, 2025 and 2024, in conformity with accounting

principles generally accepted in the United States of America.

Going Concern

The accompanying consolidated financial statements

have been prepared assuming that the Company will continue as a going concern.

As discussed in Note 1 to the consolidated financial statements,

the Company has an accumulated deficit and negative cash flows from operations.

These factors, among others, raise substantial doubt about

the Company’s ability to continue as a going concern.

Management’s plans in regard to these matters are also described in

The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These consolidated financial statements are the

responsibility of the Company’s management.

Our responsibility is to express an opinion on the Company’s consolidated financial

statements based on our audits.

We are a public accounting firm registered with the Public Company Accounting Oversight Board (United

States) (PCAOB) and are required to be independent with respect to the Company in accordance with the U.S.

federal securities laws and

the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the

standards of the PCAOB.

Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated

financial statements are free of material misstatement, whether due to error or fraud.

The Company is not required to have, nor were we

engaged to perform, an audit of its internal control over financial reporting.

As part of our audits, we are required to obtain an understanding

of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s

internal control over financial reporting.

In our opinion, the consolidated financial statements present fairly, in all material respects, the

financial position of the Company as of June 30, 2026, and 2025, and the results of its operations and its cash flows for the two-year

periods ended June 30, 2026, and 2025, in conformity with accounting principles generally accepted in the United States of America.

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

in Note 1 to the consolidated financial statements, the Company has an accumulated deficit and negative cash flows from operations.

factors, among others, raise substantial doubt about the Company’s ability to continue as a going concern.

Management’s plans

in regard to these matters are also described in Note 1.

The consolidated financial statements do not include any adjustments that might

result from the outcome of this uncertainty.

consolidated financial statements are the responsibility of the Company’s management.

Our responsibility is to express an opinion

on the Company’s consolidated financial statements based on our audits.

We are a public accounting firm registered with the Public

Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in accordance

with the U.S.

federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting.

our audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing

an opinion on the effectiveness of the Company’s internal control over financial reporting.

Accordingly, we express no such opinion.

Our audits included performing procedures to assess

the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures

that respond to those risks.

Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the

consolidated financial statements.

Our audits also included evaluating the accounting principles used and significant estimates made by

management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that our audits provide

a reasonable basis for our opinion.

/s/ TAAD, LLP

We have served as the Company’s auditor

Diamond Bar, CA

August 22, 2025

SOLUTIONS, INC.

BALANCE SHEETS

As of June 30,

conducted our audits in accordance with the standards of the PCAOB.

Those standards require that we plan and perform the audit to obtain

reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.

Our audits included performing procedures to assess the risks of material misstatement of the consolidated financial statements, whether

due to error or fraud, and performing procedures that respond to those risks.

Such procedures included examining, on a test basis, evidence

regarding the amounts and disclosures in the consolidated financial statements.

Our audits also included evaluating the accounting principles

used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that our audits provide a reasonable basis for our opinion.

have served as the Company’s auditor since 2022.

FRONTIER INC.

CONSOLIDATED BALANCE SHEETS

Current assets:

3 unchanged sentences

Deferred offering costs

Prepaid expenses and other current assets

Total current assets

Note receivable, related party

expenses and other current assets

current assets

Property and equipment, net

Right of use assets

Digital assets

Intangibles, net

Liabilities and Stockholders’ Equity

Liabilities and Stockholders’

Current liabilities:

Accounts payable and accrued expenses

Deferred revenue

Accounts payable and accrued

Lease liability – current

Note payable – current

Note payable – related party

Due to related parties

Total current liabilities

Note payable – related

to related parties

current liabilities

Lease liability – non-current

Note payable – non-current

payable – non-current

Total liabilities

2 unchanged sentences

Class A Common Stock;

$ 0.0001 par value, 50,000,000 shares authorized;

1,875,795 and 270,000 shares issued and outstanding as of June 30, 2025 and 2024, respectively

Class B Common Stock;

$ 0.0001 par value, 250,000,000 shares authorized;

9,961,227 and 7,960,919 shares issued and outstanding as of June 30, 2025 and 2024, respectively

par value, 50,000,000

shares authorized as of June 30, 2025;

and 1,875,795

shares issued and outstanding as of June 30, 2026 and 2025, respectively

Stock (formerly class B);

par value, 6,942,000,000

shares authorized;

and 9,961,227

shares issued and outstanding as of June 30, 2026 and 2025, respectively

Additional paid-in capital

2 unchanged sentences

( 188,208,088

( 7,304,949 )

Total stockholders’ equity

Total liabilities and stockholders’ equity

The accompanying notes are an integral part of

these consolidated financial statements.

SOLUTIONS, INC.

STATEMENTS OF OPERATIONS

Years Ended June 30,

Cost of sales (exclusive of depreciation shown separately below)

stockholders’ equity

Total liabilities

and stockholders’ equity

accompanying notes are an integral part of these financial statements.

FRONTIER INC.

CONSOLIDATED STATEMENTS OF OPERATIONS

Ended June 30,

Cost of sales (exclusive of

depreciation shown separately below)

Operating expenses:

1 unchanged sentence

Advertising expense

Depreciation and amortization expense

Depreciation and amortization

Total operating expenses

Loss from operations

( 6,386,341 )

( 1,946,734 )

Interest expense, net

Foreign exchange gain

Other income (expense)

Interest income (expense),

Change in fair value of digital

( 116,318,363

exchange gain (loss)

Total other income (expense)

( 116,182,144

Foreign currency translation adjustment

Total comprehensive loss

( 174,160,864

Foreign currency translation

comprehensive loss

( 174,093,118

Net loss per share of Class A and Class B stock, basic and diluted

Weighted average shares used in computing net loss per Class A share, basic and diluted

Weighted average shares used in computing net loss per Class B share, basic and diluted

The accompanying notes are an integral part of

these consolidated financial statements.

SOLUTIONS, INC.

Net loss per share of Class A

and common stock (formerly class B), basic and diluted

Weighted average shares used

in computing net loss per Class A share, basic and diluted

Weighted average shares used

in computing net loss per Class B share, basic and diluted

accompanying notes are an integral part of these financial statements.

FRONTIER INC.

STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)

(formerly Class B)

Other Comprehensive

Total Stockholders’

Stockholders’

at July 1, 2024

$ ( 5,023,207 )

of class A common stock into class B common stock

( 4,390,000 )

of series seed preferred stock into class A common stock

( 4,000,000 )

Issuance of class B common stock pursuant to initial public offering, net of issuance and deferred offering costs of $ 1,656,453

of class B common stock pursuant to convertible notes

of non-qualified stock options – 2022 Equity Incentive Plan

of class B common stock upon vesting of restricted stock units – 2022 Equity Incentive Plan

of restricted stock awards – 2022 Equity Incentive Plan

based compensation – 2022 Equity incentive plan

loss for the period

( 2,281,742 )

at June 30, 2024

$ ( 7,304,949 )

of class A common stock into class B common stock

of class A common stock upon exercise of options

7 unchanged sentences

based compensation – 2022 Equity incentive plan

-Modification

of related party debt

2 unchanged sentences

loss for the period

at June 30, 2025

of class A common stock into class B common stock

of common stock in at-the-market offering

of common stock upon exercise of warrants

of common stock upon settlement of debt

of common stock under settlement agreement

of common stock for services

of common stock upon exercise of options – 2022 Equity Incentive Plan

of common stock upon vesting of restricted stock units – 2022 Equity Incentive Plan

of restricted stock awards – 2022 Equity Incentive Plan

of restricted stock awards for services – 2022 Equity Incentive Plan

of common stock – 2022 Equity Incentive Plan

stock cancelled

based compensation – 2022 Equity incentive plan

translation adjustment

loss for the period

( 174,160,864

2 unchanged sentences

( 188,208,088

The accompanying notes are an integral part of

these consolidated financial statements.

SOLUTIONS, INC.

accompanying notes are an integral part of these financial statements.

FRONTIER INC.

STATEMENT OF CASH FLOWS

Years Ended June 30,

Cash flows from operating activities

$ ( 6,742,275 )

Ended June 30,

flows from operating activities

( 174,160,864

Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation and amortization

Accretion of note payable discount

Non cash interest expense

Stock based compensation

Non cash lease expense

Reversal of contingent liability

Modification of related party debt

Provision for bad debt and write-off on uncollectable accounts

to reconcile net loss to net cash used in operating activities:

and amortization

of note payable discount

interest expense

in fair value of digital assets

Impairment of goodwill

based compensation

professional fees

lease expense

of contingent liability

of related party debt

for bad debt and write-off on uncollectable accounts

for inventory reserve and write-off

Impairment of intangibles

Foreign exchange (gain)/loss

Changes in operating assets and liabilities:

Accounts receivable

Prepaid expenses

Deferred revenue

Due to related parties

Accounts payable and accrued liabilities

Net cash used in operating activities

exchange (gain)/loss

in operating assets and liabilities:

to related parties

payable and accrued liabilities

cash used in operating activities

of property and equipment

of digital assets

( 148,605,650

of digital assets

used in acquisition

cash used in investing activities

( 130,274,845

Investing activities

Purchase of property and equipment

Cash used in acquisition

Net cash used in investing activities

Financing activities

Proceeds from issuance of class B common stock pursuant to initial public offering, net of issuance costs

Proceeds from issuance of convertible notes

Proceeds from related party loans

Proceeds from issuance of promissory notes and warrants

Proceeds from exercise of warrants

Proceeds from issuance of original issue discount notes

Payments for deferred offering costs

Payments on notes payable

Repayments of loans due to related parties

Net cash provided by financing activities

Effect of exchange rate changes on cash and cash equivalents

Net increase (decrease) in cash

Cash and cash equivalents at beginning of year

Cash and cash equivalents at the end of year

Supplementary cash flow disclosure

Cash paid for interest

Supplementary schedule of non-cash investing and financing activities

Shares issued for conversion from convertible note payable

Unpaid deferred offering costs

Debt to equity conversion

Issuance of debt in connection with acquisition

Issuance of warrants in connection with acquisition

Fair value of assets acquired

The accompanying notes are an integral part of

these consolidated financial statements.

SOLUTIONS, INC.

TO THE CONSOLIDATED FINANCIAL STATEMENTS

30, 2025 AND 2024

Organization and Business

CC Acquisition Corp.

was incorporated in the State

of Nevada on August 23, 2022 for the sole purpose of acquiring substantially all of the assets of CleanCore Solutions, LLC, TetraClean

Systems, LLC, and Food Safety Technologies, LLC, pursuant to an asset purchase agreement entered into by CC Acquisition Corp.

three entities and their owners on October 17, 2022.

On November 21, 2022, CC Acquisition Corp.

changed its name to CleanCore Solutions,

(“CleanCore US”).

Since CleanCore US acquired substantially all of the assets of each of CleanCore Solutions, LLC, TetraClean

Systems, LLC, and Food Safety Technologies, LLC, the business of these three entities is now operated by CleanCore US.

On January 29, 2025, CleanCore established CleanCore

Global Limited (“CleanCore Global,” and together with CleanCore US, the “Company”) as a wholly owned subsidiary

The Company specializes in the development and

production of cleaning products that produce pure aqueous ozone products for professional, industrial, or home use.

The Company has a

patented nanobubble technology using aqueous ozone that it believes is highly effective in cleaning, sanitizing, and deodorizing surfaces

and high-touch areas.

The Company offers products and solutions that

are marketed for janitorial and sanitation, ice machine cleaning, laundry, and industrial industries.

Its products are used in many types

of environments including retail establishments, distribution centers, factories, warehouses, restaurants, schools and universities, airports,

healthcare, food service, and commercial buildings such as offices, malls, and stores.

The headquarters, principal address and records

of the Company are located at 5920 South 118th Circle, Suite 2, Omaha, Nebraska.

Initial Public Offering

On April 30, 2024, the Company closed its initial

public offering of 1,250,000 shares of class B common stock at a price to the public of $ 4.00 per share for gross offering proceeds of

$ 5,000,000 , before deducting underwriting discounts, commissions, and offering expenses payable by the Company.

After deducting underwriting

discounts, commissions and other offering costs, the Company received net proceeds of $ 3,343,547 .

The Company has incurred losses and negative cash

flows from operations.

From October 17, 2022 (the date of the acquisition) through June 30, 2025, the Company has financed its operations

primarily through investor funding.

from issuance of common stock (ATM), net of fees

from related party loans

from issuance of promissory notes and warrants

Proceeds from exercise

from issuance of original issue discount notes

from pre-funded warrants, net of fees

provided for related party notes receivable

for deferred offering costs

on notes payable

of loans due to related parties

cash provided by financing activities

of exchange rate changes on cash and cash equivalents

increase (decrease) in cash

and cash equivalents at beginning of year

and cash equivalents at the end of year

Supplementary

cash flow disclosure

deferred offering costs

to equity conversion

assets received in connection with pre-funded warrants

of debt in connection with acquisition

of warrants in connection with acquisition

value of assets acquired

accompanying notes are an integral part of these financial statements.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Frontier Inc., formerly CleanCore Solutions, Inc.

(“the Company”, “we”, or “Zone”) is helping to build

the critical infrastructure that powers the AI economy.

We aim to meet the increasing demand for compute capacity, power, and digital

infrastructure required by the world’s leading AI companies.

We specialize in providing powered land and facilities,

in conjunction with our development partners, to support over one gigawatt of computer power by 2030.

With campuses being developed across

rural and industrial Minnesota and Texas, we expect to bring approximately 55 MW of utility power capacity and 40 MW of critical IT load

online and revenue generating during the first calendar quarter of 2027.

were incorporated in the State of Nevada on August 23, 2022 under the name CC Acquisition Corp.

for the sole purpose of acquiring substantially

all of the assets of CleanCore Solutions, LLC, a Delaware limited liability company.

On November 21, 2022, we changed our name from CC

Acquisition Corp.

to CleanCore Solutions, Inc.

October 17, 2022, we entered into an asset purchase agreement with CleanCore LLC, TetraClean, Food Safety and Burlington Capital, LLC,

or Burlington, the majority owner of these entities, pursuant to which we acquired substantially all of the assets of CleanCore LLC, TetraClean

and Food Safety for a total purchase price of $ 5,000,000 ,

consisting of $ 2,000,000

in cash and the issuance of a promissory note in the principal amount of $ 3,000,000 .

January 29, 2025, we established CleanCore Global as a wholly owned subsidiary in Ireland.

On February 21, 2025, CleanCore Global entered

into an asset purchase agreement, with Sanzonate Europe Ltd., an Irish incorporated company, pursuant to which on April 15, 2025 CleanCore

Global acquired substantially all of the assets of Sanzonate for an aggregate purchase price of $ 2,475,000 ,

consisting of:

(i) $ 425,000

(ii) the issuance of a promissory note in the principal amount of $ 800,000 ;

and (iii) up to $ 1,250,000

in Earn-Out Payments.

As additional consideration, we issued to Sanzonate Global Inc.

a five-year warrant to purchase 425,000

shares of our common stock at an exercise price of $ 1.25

September 5, 2025, we adopted a digital asset treasury strategy focused on Dogecoin and entered into a multiyear asset advisory management

agreement with Dogecoin Ventures, Inc.

and 21Shares US LLC.

As of February 27, 2026, all asset management agreements have been terminated

and substantially all digital assets were sold on July 20, 2026.

June 8, 2026, the Company announced a new focus on building critical AI infrastructure across the United States, led by newly hired CEO

Tyler Hassen, and plans to move away from its cleaning products business and Dogecoin treasury strategy.

On June 8, 2026, the Company also announced plans

to sell or dispose substantially all assets of the cleaning products business, including the wholly owned Irish subsidiary, CleanCore

The Company is in the process of selling this business unit but is not under binding contract with any party as of September

The segment did not meet the criteria as Held for Sale as of June 30, 2026 and is included in this Report.

July 9, 2026, the Company announced its first data center project.

Located in West Texas, and with development platform provider HST Technologies,

Inc., it is projected to supply an initial 200-megawatts of utility power by 2029, with potential to expand to more than 500-megawatts

July 29, 2026, the Company announced its second data center project, its flagship campus located in Minnesota.

The site is already powered

and under exclusive pre-leased occupancy with Cerebras Systems, a leading AI compute company.

It is expected to generate revenue beginning

in the first calendar quarter of 2027, offering 55-megawatts of utility power and 40-megawatts of critical load, once fully built out.

August 31, 2026, the Company changed its name from CleanCore Solutions Inc.

to Zone Frontier Inc.

of June 30, 2026, the headquarters, principal address and records of the Company were located at 5920 South 118th Circle, Omaha, Nebraska.

In July 2026, the Company moved its headquarters to 5718 Westheimer Road, Suite 1000, Houston, Texas 77057.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Company has incurred losses and negative cash flows from operations.

From October 17, 2022 (the date of the acquisition) through June

30, 2026, the Company has financed its operations primarily through investor funding.

As of June 30, 2026, the Company had cash of $ 15,435,213 .

For the year ended June 30, 2025, the Company

had a net loss of $ 6,742,275 and cash used in operating activities of $ 2,337,659 .

In accordance with Accounting Standards Codification

(“ASC”) Topic 205-40, Presentation of Financial Statements - Going Concern , management is required to perform a two-step

analysis over the Company’s ability to continue as a going concern.

Management must first evaluate whether there are conditions

and events that raise substantial doubt about the Company’s ability to continue as a going concern for a period of 12 months from

the date the consolidated financial statements are issued.

If management concludes that substantial doubt is raised, management is also

required to consider whether its plans alleviate that doubt.

Despite the initial public offering described

above, management believes that currently available resources will not be sufficient to fund the Company’s planned expenditures

over the next 12 months.

These factors, individually and collectively, indicate that a material uncertainty exists that raises substantial

doubt about the Company’s ability to continue as a going concern for 12 months from the balance sheet date as of June 30, 2025.

The Company will be dependent upon the raising

of additional capital through equity and/or debt financing in order to implement its business plan and generate sufficient revenue in

excess of costs.

If the Company raises additional capital through the issuance of equity securities or securities convertible into equity,

stockholders will experience dilution, and such securities may have rights, preferences or privileges senior to those of the holders of

common stock.

If the Company raises additional funds by issuing debt, the Company may be subject to limitations on its operations, through

debt covenants or other restrictions.

There is no assurance that the Company will be successful with future financing ventures, and the

inability to secure such financing may have a material adverse effect on the Company’s financial condition.

These consolidated financial

statements do not include any adjustments to the amounts and classifications of assets and liabilities that might be necessary should

the Company be unable to continue as a going concern.

The accompanying consolidated financial statements

have been prepared on a going concern basis under which the Company is expected to be able to realize its assets and satisfy its liabilities

in the normal course of business.

SOLUTIONS, INC.

TO THE CONSOLIDATED FINANCIAL STATEMENTS

30, 2025 AND 2024

Summary of Significant Accounting Policies

Basis of Presentation and Consolidation

The accompanying consolidated financial statements

have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.

and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and include the accounts of

the Company and its wholly owned subsidiary.

For the year ended June 30, 2026, the Company had a net loss of $ 174,160,864

and cash used in operating activities of $ 18,157,390 .

In accordance with Accounting Standards Codification (“ASC”) Topic 205-40, Presentation of Financial Statements - Going

Concern , management is required to perform a two-step analysis over the Company’s ability to continue as a going concern.

must first evaluate whether there are conditions and events that raise substantial doubt about the Company’s ability to continue

as a going concern for a period of 12 months from the date the consolidated financial statements are issued.

If management concludes that

substantial doubt is raised, management is also required to consider whether its plans alleviate that doubt.

September 5, 2025, the Company completed an offering of pre-funded warrants to purchase an aggregate of 175,000,420

shares of common stock for aggregate gross proceeds of $ 175,000,420 ,

of which $ 148,650,530

was paid in cash and $ 26,349,890

was paid in cryptocurrency.

After deducting placement agent fees, reimbursed expenses, and other offering expenses from the total gross

proceeds, including both cash and cryptocurrency gross proceeds, the Company received net proceeds of approximately $ 164,257,145 .

Of this amount, approximately $ 1,075,000

was used to pay off outstanding indebtedness and $ 4,400,000

was to be used for working capital and general corporate purposes, with the balance of the net proceeds used to acquire Dogecoin.

the year ended June 30, 2026, the company sold an aggregate of 198,578,224

units of Dogecoin for net proceeds of $ 18,237,782

and transferred 70,000,000

units in exchange for $ 6,788,908

of professional services, resulting in a loss of $ 38,950,404 ,

which is included in Change in Fair Value of Digital Assets on the Financial Statements (Note 10).

The Company sold its remaining Dogecoin

holdings on July 20, 2026 and allocated the cash proceeds to the AI Critical Infrastructure.

As of June 30, 2026, none of our cash is

classified as restricted.

August 29, 2025, the Company entered into an amended and restated sales agreement (the “Prior Sales Agreement”) with Maxim

Group LLC and Curvature Securities LLC (the “Prior Sales Agents”), which amended and restated that certain sales agreement,

dated June 20, 2025, between the Company and Curvature Securities LLC in its entirety.

Pursuant to the terms of the Prior Sales Agreement,

the Company could, from time to time, in transactions that are deemed to be “at the market offerings” as defined in Rule 415

under the Securities Act of 1933, as amended, issue and sell through or to the Prior Sales Agents up to a maximum aggregate amount of $ 1,150,000,000 of

shares of common stock.

During the year ended June 30, 2026, the Company issued an aggregate of 10,915,474

shares of common stock under the Prior Sales Agreement for gross proceeds of $ 28,111,924

and net proceeds of approximately $ 27,270,267 .

In May 2026, the Prior Sales Agreement was terminated, and the Company entered into a new sales agreement with Cantor Fitzgerald &

and Curvature Securities LLC (the “Sales Agent”), pursuant to which the Company may offer and sell shares of common stock

from time to time through the Sales Agent, acting as agent for up to $ 750,000,000

of shares of common stock.

the initial public offering described above, management believes that currently available resources will not be sufficient to fund the

Company’s planned expenditures over the next 12 months.

These factors, individually and collectively, indicate that a material uncertainty

exists that raises substantial doubt about the Company’s ability to continue as a going concern for 12 months from the date of issuance

of these consolidated financial statements.

Company will be dependent upon the raising of additional capital through equity and/or debt financing in order to implement its business

plan and generate sufficient revenue in excess of costs.

If the Company raises additional capital through the issuance of equity securities

or securities convertible into equity, stockholders will experience dilution, and such securities may have rights, preferences or privileges

senior to those of the holders of common stock.

If the Company raises additional funds by issuing debt, the Company may be subject to

limitations on its operations, through debt covenants or other restrictions.

There is no assurance that the Company will be successful

with future financing ventures, and the inability to secure such financing may have a material adverse effect on the Company’s financial

These consolidated financial statements do not include any adjustments to the amounts and classifications of assets and liabilities

that might be necessary should the Company be unable to continue as a going concern.

accompanying consolidated financial statements have been prepared on a going concern basis under which the Company is expected to be able

to realize its assets and satisfy its liabilities in the normal course of business.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

of Significant Accounting Policies

of Presentation and Consolidation

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

States of America (“U.S.

GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”)

and include the accounts of the Company and its wholly owned subsidiary.

All intercompany balances and transactions have been eliminated.

In the opinion of management,

all adjustments considered necessary for a fair presentation have been included.

Use of Estimates

The preparation of the Company’s consolidated

financial statements require management to make estimates and assumptions that impact the reported amounts of assets, liabilities and

expenses and the disclosure in the Company’s consolidated financial statements and accompanying notes.

The Company bases its estimates

on historical experience and on various other assumptions that are believed to be reasonable under the circumstances.

By their nature,

estimates are subject to an inherent degree of uncertainty and, as such, actual results may differ from management’s estimates.

Significant estimates and assumptions made by the Company are allowance for bad debt, useful lives of fixed assets, warranty liabilities,

accrued contingent liabilities, and allowance for inventory obsolescence.

Foreign Currency

The Company’s consolidated financial statements

are reported in U.S.

Dollars (“USD”), the CleanCore US’s functional currency.

The functional currency for the subsidiary

in Ireland, CleanCore Global, is the Euro (“EUR”).

The translation of EUR into USD is performed for balance sheet accounts

using the exchange rates in effect as of the balance sheet date and for revenues and expense accounts using an average exchange rate prevailing

during the respective period.

The gains or losses resulting from such translation are reported as currency translation adjustments under

other comprehensive income/loss, or under accumulated other comprehensive income/loss as a separate component of equity.

Monetary assets and liabilities of the Company

that are denominated in currencies other than EUR are translated into their respective functional currency at the rates of exchange prevailing

on the balance sheet date.

Transactions of the Company that are denominated in currencies other than EUR are translated into the respective

functional currencies at the average exchange rate prevailing during the period of the transaction.

The gains or losses resulting from

foreign currency transactions are included in the consolidated statements of operations.

Comprehensive Income (Loss)

Comprehensive income (loss) consists of two components,

net income (loss) and other comprehensive income (loss), net of tax.

Other comprehensive income (loss), net of tax, refers to revenue,

expenses, gains, and losses that under U.S.

GAAP are recorded as an element of stockholders’ equity but are excluded from net income

The Company’s other comprehensive income (loss), net of tax, consists of foreign currency translation adjustments that result

from consolidation of its foreign entity.

Risks and Uncertainties

The Company is subject to a number of risks similar

to other early-stage companies including, but not limited to, profitability, the need for additional financing to achieve its business

strategy, ability to obtain regulatory approval, significant competition, and dependence on key individuals.

Cash and Cash Equivalents

Cash consists of cash in readily available checking

and money market accounts.

In the opinion of management, all adjustments considered necessary for a fair presentation have been included.

preparation of the Company’s consolidated financial statements require management to make estimates and assumptions that impact

the reported amounts of assets, liabilities and expenses and the disclosure in the Company’s consolidated financial statements and

accompanying notes.

The Company bases its estimates on historical experience and on various other assumptions that are believed to be

reasonable under the circumstances.

By their nature, estimates are subject to an inherent degree of uncertainty and, as such, actual results

may differ from management’s estimates.

Significant estimates and assumptions made by the Company are allowance for bad debt, useful

lives of fixed assets, warranty liabilities, accrued contingent liabilities, and allowance for inventory obsolescence.

Company’s consolidated financial statements are reported in U.S.

Dollars (“USD”), the CleanCore US’s functional

The functional currency for the subsidiary in Ireland, CleanCore Global, is the Euro (“EUR”).

The translation of

EUR into USD is performed for balance sheet accounts using the exchange rates in effect as of the balance sheet date and for revenues

and expense accounts using an average exchange rate prevailing during the respective period.

The gains or losses resulting from such translation

are reported as currency translation adjustments under other comprehensive income/loss, or under accumulated other comprehensive income/loss

as a separate component of equity.

assets and liabilities of the Company that are denominated in currencies other than EUR are translated into their respective functional

currency at the rates of exchange prevailing on the balance sheet date.

Transactions of the Company that are denominated in currencies

other than EUR are translated into the respective functional currencies at the average exchange rate prevailing during the period of the

The gains or losses resulting from foreign currency transactions are included in the consolidated statements of operations.

Comprehensive

Income (Loss)

Comprehensive

income (loss) consists of two components, net income (loss) and other comprehensive income (loss), net of tax.

Other comprehensive income

(loss), net of tax, refers to revenue, expenses, gains, and losses that under U.S.

GAAP are recorded as an element of stockholders’

equity but are excluded from net income (loss).

The Company’s other comprehensive income (loss), net of tax, consists of foreign

currency translation adjustments that result from consolidation of its foreign entity.

and Uncertainties

Company is subject to a number of risks similar to other early-stage companies including, but not limited to, profitability, the need

for additional financing to achieve its business strategy, ability to obtain regulatory approval, significant competition, and dependence

on key individuals.

and Cash Equivalents

consists of cash in readily available checking and money market accounts.

Cash is recorded at cost, which approximates fair value.

As of June 30, 2025 and 2024, cash balances were deposited

at a major financial institution.

Cash balances are subject to minimal credit risk as the balances are with high credit quality financial

institutions.

SOLUTIONS, INC.

TO THE CONSOLIDATED FINANCIAL STATEMENTS

30, 2025 AND 2024

Concentration of Credit Risk

Financial instruments, which potentially subject

the Company to significant concentration of credit risk, consist of cash.

The Company maintains deposits in federally insured financial

institutions in excess of respective insured limits.

The Company has not experienced any losses in such accounts and management believes

that the Company is not exposed to significant credit risk due to the financial position of the depository institutions in which those

deposits are held.

Major Customers

The Company had two customers that accounted for

42 % and 17 % of its revenues for the year ended June 30, 2025 and one customer that accounted for 14 % of its revenues for the year ended

June 30, 2024.

of June 30, 2026 and 2025, cash balances were deposited at a major financial institution.

Cash balances are subject to minimal credit

risk as the balances are with high credit quality financial institutions.

Concentration

of Credit Risk

instruments, which potentially subject the Company to significant concentration of credit risk, consist of cash.

The Company maintains

deposits in federally insured financial institutions in excess of respective insured limits.

The Company has not experienced any losses

in such accounts and management believes that the Company is not exposed to significant credit risk due to the financial position of the

depository institutions in which those deposits are held.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Company had two customers that accounted for 27 %

of its revenues for the year ended June 30, 2026 and two customers that accounted for 42 %

of its revenues for the year ended June 30, 2025.

Collateral is not required for customer accounts receivable balances.

The Company maintains an allowance for doubtful accounts

as described in “Accounts Receivable” below.

The Company had one customer that accounted for 47 % of total accounts receivable

as of June 30, 2025 and two customers that accounted for 28 % each of total accounts receivable as of June 30, 2024.

Major Vendors

has a single vendor for each of its two main products from whom it exclusively purchases a major component.

The Company expects to maintain

this relationship with the vendor;

however, it does have a contingency plan in place to use

other vendors if necessary, which would result in minor production delays.

Accounts Receivable

Accounts receivable is comprised of trade receivables

from the Company’s customers.

Accounts receivable are recorded at the invoiced amount and do not bear interest.

The Company established

an allowance for bad debt of accounts receivables based on a percentage assigned to aged days outstanding categories.

The Company recorded

an allowance for doubtful accounts of $ 122,009 and $ 2,535 as of June 30, 2025 and 2024, respectively.

Inventory consists of parts, work in progress

and finished goods.

The Company values parts and finished goods at the lower of the actual costs or net realizable value.

values work in progress at cost.

The Company periodically reviews inventory for obsolete and potentially impaired items.

As of June 30,

2025 and 2024, the Company maintained an allowance for slow-moving and inventory obsolescence of $ 37,420 and $ 14,791 , respectively.

The Company accounts for leases in accordance

with ASC Topic 842 (Topic 842), Leases .

Right-of-use assets represent the Company’s right to use an underlying asset for

the lease term, and lease liabilities represent the Company’s obligation to make lease payments arising from the lease.

liability is measured as the present value of the unpaid lease payments, and the right-of-use asset value is derived from the calculation

of the lease liability.

Operating leases are included in right-of-use assets, current lease liabilities, and noncurrent lease liabilities

in the consolidated balance sheet.

Lease payments include fixed and in-substance

fixed payments, variable payments based on an index or rate, reasonably certain purchase options, termination penalties, and probable

amounts the lessee will owe under a residual value guarantee.

Variable lease payments are recognized as lease expenses as incurred, and

generally relate to variable payments made based on the level of services provided by the landlords of the leases.

Lease expense for operating

lease payments is recognized on a straight-line basis over the lease term within general and administrative expenses in the consolidated

statement of operations.

The Company uses its estimated incremental borrowing

rate, which is derived from information available at the lease commencement date, in determining the present value of lease payments because

the Company does not have the information necessary to determine the rate implicit in the lease.

The Company’s lease term includes

any option to extend the lease when it is reasonably certain to be exercised based on consideration of all relevant factors.

an initial term of 12 months or less are not recorded on the consolidated balance sheet and the Company recognizes lease expense for these

leases on a straight-line basis over the lease term.

SOLUTIONS, INC.

TO THE CONSOLIDATED FINANCIAL STATEMENTS

The Company maintains

an allowance for doubtful accounts as described in “Accounts Receivable” below.

The Company had two customers that accounted

of total accounts receivable as of June 30, 2026 and one customer that accounted for 47 %

each of total accounts receivable as of June 30, 2025.

Company sources many of its finished products from one vendor.

The Company expects to maintain this relationship with the vendor;

it does have a contingency plan in place to use other vendors if necessary, which could result in production delays.

receivable is comprised of trade receivables from the Company’s customers.

Accounts receivable are recorded at the invoiced amount

and do not bear interest.

The Company established an allowance for bad debt of accounts receivables based on a percentage assigned to

aged days outstanding categories.

The Company recorded an allowance for doubtful accounts of $ 140,596

and $ 122,009

Business Combinations

Business combinations are accounted for using

the acquisition method.

The fair value of total purchase consideration is allocated to the fair values of identifiable tangible and intangible

assets acquired and liabilities assumed, with the remaining amount being classified as goodwill.

All assets, liabilities and contingent

liabilities acquired or assumed in a business combination are recorded at their fair values at the date of acquisition.

Determining the

fair value of assets acquired and liabilities assumed requires management to use significant judgment and estimates including the selection

of valuation methodologies, estimates of future revenue and cash flows, discount rates, and selection of comparable companies.

of fair value are based on assumptions believed to be reasonable, but are inherently uncertain and unpredictable and, as a result, actual

results may differ from those estimates.

During the measurement period, not to exceed one year from the date of acquisition, the Company

may record adjustments to the assets acquired and liabilities assumed, with a corresponding offset to goodwill.

At the conclusion of the

measurement period, any subsequent adjustments are reflected in the consolidated statements of operations.

Transaction costs associated

with business combinations are expensed as incurred and are included in general and administrative expenses in the consolidated statements

of operations.

Asset Acquisitions

as of June 30, 2026 and 2025, respectively.

consists of parts, work in progress and finished goods.

The Company values parts and finished goods at the lower of the actual costs or

net realizable value.

The Company values work in progress at cost.

The Company periodically reviews inventory for obsolete and potentially

impaired items.

As of June 30, 2026 and 2025, the Company maintained an allowance for slow-moving and inventory obsolescence of $ 604,799

and $ 37,420 ,

respectively.

December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No.

2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60):

Accounting for and Disclosure of Crypto Assets

(“ASU 2023-08”).

ASU 2023-08 requires in-scope crypto assets (including the Company’s dogecoin holdings) to be measured

at fair value in the statement of financial position, with gains and losses from changes in the fair value of such crypto assets recognized

in the statement of operations each reporting period.

ASU 2023-08 also requires certain interim and annual disclosures for crypto assets

within the scope of the standard.

The Company adopted this guidance effective September 2025.

Company accounts for its digital assets, which were comprised solely of Dogecoin, as indefinite-lived intangible assets in accordance

with ASC 350-60 (Intangibles – Goodwill and Other – Crypto Assets).

The Company had ownership and control over its digital

assets and used well-known crypto custodians to secure it.

Company’s digital assets were initially recorded at cost, with the cost basis determined using the weighted average cost (“WAC”)

Upon disposal, the cost basis of the digital assets sold was determined using the WAC method.

assets were measured at fair value at each reporting period.

The Company determined the fair value of Dogecoin in accordance with ASC

820 (Fair Value Measurement), based on the period-end quoted (unadjusted) prices in the Company’s principal market.

Changes in fair

value were recognized at each reporting date within the change in fair value of digital assets line item in the statement of operations.

Upon disposal, the net cash received was subtracted from the cost basis of assets sold to determine the change in fair value of digital

assets for the disposed assets.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

vast majority of the Company’s assets were concentrated in its Dogecoin holdings until all Dogecoin tokens were sold on July 20,

Dogecoin is a digital asset, which is a novel asset class that is subject to significant legal, commercial, regulatory and technical

Holding Dogecoin did not generate any cash flows and involves custodial fees and other costs.

Additionally, the price of

Dogecoin has historically experienced significant price volatility, and a significant decrease in the price of Dogecoin adversely affected

the Company’s financial condition and results of operations.

The Company’s strategy of acquiring and holding Dogecoin also

exposed it to counterparty risks with respect to the custody of its Dogecoin, cybersecurity risks, and other risks inherent to holding

a digital asset.

In particular, the Company was subject to the risk that, if its private keys with respect to its digital assets are lost

or destroyed or other similar circumstances or events occur, the Company may have lost some or all of its digital assets, which could

have materially adversely affect the Company’s financial condition and results of operations.

Company accounts for leases in accordance with ASC Topic 842 (Topic 842), Leases .

Right-of-use assets represent the Company’s

right to use an underlying asset for the lease term, and lease liabilities represent the Company’s obligation to make lease payments

arising from the lease.

The lease liability is measured as the present value of the unpaid lease payments, and the right-of-use asset

value is derived from the calculation of the lease liability.

Operating leases are included in right-of-use assets, current lease liabilities,

and noncurrent lease liabilities in the consolidated balance sheet.

payments include fixed and in-substance fixed payments, variable payments based on an index or rate, reasonably certain purchase options,

termination penalties, and probable amounts the lessee will owe under a residual value guarantee.

Variable lease payments are recognized

as lease expenses as incurred, and generally relate to variable payments made based on the level of services provided by the landlords

of the leases.

Lease expense for operating lease payments is recognized on a straight-line basis over the lease term within general and

administrative expenses in the consolidated statement of operations.

Company uses its estimated incremental borrowing rate, which is derived from information available at the lease commencement date, in

determining the present value of lease payments because the Company does not have the information necessary to determine the rate implicit

in the lease.

The Company’s lease term includes any option to extend the lease when it is reasonably certain to be exercised based

on consideration of all relevant factors.

Leases with an initial term of 12 months or less are not recorded on the consolidated balance

sheet and the Company recognizes lease expense for these leases on a straight-line basis over the lease term.

Acquisitions .

of assets that do not meet the definition of a business are accounted for using the cost accumulation and allocation model.

17 unchanged sentences

uncertain and unpredictable and, as a result, actual results may differ from those estimates.

Intangible Assets

Intangible assets primarily consist of existing

technology, distribution agreements, licenses, and trademarks obtained as a result of the acquisitions on October 17, 2022 and April 15,

assets primarily consisted of existing technology, customer relationships, and trademarks obtained as a result of the acquisition on October

Intangible assets with definite lives are amortized based on their pattern of economic benefit over their estimated useful lives

2 unchanged sentences

The estimated useful life

of the acquired technology is 15 years while the estimated useful lives of the distribution agreements and licenses is 5 years.

Impairment of Long-Lived Assets

Long-lived assets consist primarily of property

and equipment and intangible assets.

Long-lived assets are tested for impairment when events and circumstances indicate the assets might

be impaired by first comparing the estimated future undiscounted cash flows of the asset or asset group to the carrying value.

carrying value exceeds the estimated future undiscounted cash flows, an impairment loss is recognized based on the amount that the carrying

value exceeds the fair value of the asset or asset group.

As a result of the analysis, the Company recognized an impairment loss of $ 261,250

in general and administrative expenses on its customer relationship intangible asset during the year ended June 30, 2025.

No other long-lived

assets were determined to be impaired for the years ended June 30, 2025 and 2024.

Subsequent evaluations will be performed annually on

June 30, per the Company’s policy.

SOLUTIONS, INC.

of the acquired technology is 15

years while the estimated useful life of the customer relationships is 5

In connection with the proposed sale of the CleanCore segment, the Company has fully impaired its intangible assets as of June

See Note 12 for additional details.

During the year ended June 30, 2025, as a result of the analysis, the Company recognized

an impairment loss of $ 261,250

on our customer relationship intangible asset.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Impairment of Goodwill

The Company evaluates goodwill for impairment

annually, as of June 30, or more frequently when indicators of impairment exist.

The Company considers qualitative factors including market

conditions, legal factors, operating performance indicators, and competition, among others, to determine whether it is more likely than

not that the fair value of the reporting unit is less than its carrying amount, including goodwill.

If the Company concludes that it is

more likely than not that the fair value of the reporting unit is less than its carrying amount, the Company performs a quantitative impairment

In performing the quantitative impairment test, the Company compares the fair value of its reporting unit to the carrying amount

including the goodwill of the reporting unit.

If the carrying value, including goodwill, exceeds the reporting unit’s fair value,

the Company will recognize an impairment loss for the amount by which the carrying amount exceeds the reporting unit’s fair value.

The Company performed its annual evaluation of

goodwill on June 30, 2025.

Based on the analysis, the Company did not recognize an impairment loss during the year ended June 30, 2025.

Subsequent evaluations will be performed annually on June 30, per the Company’s policy.

Fair Value Measurements

The fair value of the Company’s financial

instruments reflects the amounts that the Company estimates it will receive in connection with the sale of an asset in an orderly transaction

between market participants at the measurement date (exit price).

The fair value hierarchy prioritizes the use of inputs used in valuation

techniques into the following three levels:

Level 1 – Quoted prices in active markets for identical assets

and liabilities.

Level 2 – Observable inputs other than quoted prices in active

markets for identical assets and liabilities;

quoted prices in markets that are not active;

or other inputs that are observable or can

be corroborated by observable market data for substantially the full term of the assets.

Level 3 – Unobservable inputs.

Assets and liabilities measured at fair value

are classified in their entirety based on the lowest level of input that is significant to the fair value measurement.

The Company’s

assessment of the significance of a particular input to the fair value measurement in its entirety requires management to make judgments

and consider factors specific to the asset or liability.

The Company’s financial assets are subject to fair value measurements on

a recurring basis.

The Company’s remaining carrying amounts reported in the consolidated balance sheets of these financial assets

are a reasonable estimate of fair value due to their short-term nature or because their stated interest rates are indicative of market

interest rates.

Deferred Offering Costs

As of June 30, 2025, the Company incurred $ 124,062

of costs related to a sales agreement that the Company entered into on June 20, 2025, which allows the Company to issue additional shares

In accordance with ASC 340-10-S99-1 and SEC Accounting Bulletin Topic 5A, specific incremental costs incurred directly attributable

to a proposed offering of securities have been deferred, to be offset against gross proceeds of such offering.

These deferred offering

costs included fees paid to underwriters, attorney fees, accountants fees as well as printers and other third party expenses directly

related to the offering.

Costs such as management salaries or other general administrative expenses that are not incremental to the offering

are expensed as incurred.

As of June 30, 2025, the Company has not issued any additional shares.

Costs related to filing and pursuing patent applications

are expensed as incurred, as recoverability of such expenditures is uncertain.

These costs are included in general and administrative

Advertising Costs

The Company reports as expense the cost of advertising

and promoting its services as incurred.

Such amounts totaled $ 92,598 and $ 116,007 for the year ended June 30, 2025 and 2024, respectively.

SOLUTIONS, INC.

of Long-Lived Assets

assets consist primarily of property and equipment and intangible assets.

Long-lived assets are tested for impairment when events and

circumstances indicate the assets might be impaired by first comparing the estimated future undiscounted cash flows of the asset or asset

group to the carrying value.

If the carrying value exceeds the estimated future undiscounted cash flows, an impairment loss is recognized

based on the amount that the carrying value exceeds the fair value of the asset or asset group.

connection with the proposed sale of the CleanCore segment, the Company has fully impaired its intangible assets during the year ended

June 30, 2026.

The Company compared the estimated future undiscounted cash flows of property and equipment noting that the undiscounted

future cash flows were greater than the carrying amount.

Therefore, the Company concluded that property and equipment is not impaired

for the years ended June 30, 2026 and 2025.

See Note 12 for additional details.

Subsequent evaluations will be performed annually on June

30, per the Company’s policy.

Company evaluates goodwill for impairment annually, as of June 30, or more frequently when indicators of impairment exist.

considers qualitative factors including market conditions, legal factors, operating performance indicators, and competition, among others,

to determine whether it is more likely than not that the fair value of the reporting unit is less than its carrying amount, including

If the Company concludes that it is more likely than not that the fair value of the reporting unit is less than its carrying

amount, the Company performs a quantitative impairment test.

In performing the quantitative impairment test, the Company compares the

fair value of its reporting unit to the carrying amount including the goodwill of the reporting unit.

If the carrying value, including

goodwill, exceeds the reporting unit’s fair value, the Company will recognize an impairment loss for the amount by which the carrying

amount exceeds the reporting unit’s fair value.

connection with the proposed sale of the CleanCore segment, the Company obtained a third party valuation of the business and performed

a quantitative impairment test.

The test indicated that the fair value of the reporting unit was less than the carrying amount.

the Company fully impaired its goodwill balance as of June 30, 2026.

See Note 12 for additional details.

Subsequent evaluations will be

performed annually on June 30, per the Company’s policy.

Value Measurements

fair value of the Company’s financial instruments reflects the amounts that the Company estimates it will receive in connection

with the sale of an asset in an orderly transaction between market participants at the measurement date (exit price).

The fair value hierarchy

prioritizes the use of inputs used in valuation techniques into the following three levels:

1 – Quoted prices in active markets for identical assets and liabilities.

2 – Observable inputs other than quoted prices in active markets for identical assets and liabilities;

quoted prices in markets

that are not active;

or other inputs that are observable or can be corroborated by observable market data for substantially the full term

of the assets.

3 – Unobservable inputs.

and liabilities measured at fair value are classified in their entirety based on the lowest level of input that is significant to the

fair value measurement.

The Company’s assessment of the significance of a particular input to the fair value measurement in its

entirety requires management to make judgments and consider factors specific to the asset or liability.

The Company’s financial

assets are subject to fair value measurements on a recurring basis.

The Company’s remaining carrying amounts reported in the consolidated

balance sheets of these financial assets are a reasonable estimate of fair value due to their short-term nature or because their stated

interest rates are indicative of market interest rates.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Stock-based Compensation

Compensation expense is recognized for all share-based

payments to employees and non-employees, including stock options, restricted stock awards, and warrants, in the statements of operation

based on the fair value of the awards that are granted.

As necessary, the Company’s stock price at the date of grant was estimated

using an acceptable valuation technique such as the probability-weighted expected return model.

The fair value of stock options and warrants

are estimated at the date of grant using the Black-Scholes option-pricing model.

The fair value of restricted stock awards is based on

the fair market value of the Company’s class B common stock on the date of grant.

Compensation expense for restricted stock awards

with performance-based vesting conditions is calculated based on the number of awards that are expected to vest during the performance

period if it is probable that the performance metrics will be achieved.

Generally, measured compensation cost, net of actual forfeitures,

is recognized on a straight-line basis over the vesting period of the related share-based compensation award.

The Company accounts for

forfeitures of stock-based awards as they occur.

Revenue Recognition

The Company generates revenues from sales of its

products and recognizes revenue as control of its products is transferred to its customers, which is generally at the time of shipment

based on the contractual terms with the Company’s customers.

The Company provides customer programs and incentive

offerings, including growth incentives and volume-based incentives.

These customer programs and incentives are considered variable consideration.

The Company includes in revenue variable consideration only to the extent that it is probable that a significant reversal in the amount

of cumulative revenue recognized will not occur when the variable consideration is resolved.

This determination is made based upon known

customer program and incentive offerings at the time of sale and expected sales volume forecasts as it relates to the Company’s

volume-based incentives.

Offering Costs

accordance with ASC 340-10-S99-1 and SEC Accounting Bulletin Topic 5A, specific incremental costs incurred directly attributable to a

proposed offering of securities were deferred.

As the pre-funded warrants offering closed on September 5, 2025 (see Note 16), a total

of $ 1,078,967

deferred costs were charged against the gross proceeds of the offering during the year ended June 30, 2026.

These offering costs included

fees paid to underwriters, attorneys, accountants as well as printers and other third party expenses directly related to the offering.

Costs such as management salaries or other general administrative expenses that are not incremental to the offering are expensed as incurred.

related to filing and pursuing patent applications are expensed as incurred, as recoverability of such expenditures is uncertain.

costs are included in general and administrative expenses.

Company reports as expense the cost of advertising and promoting its services as incurred.

Such amounts totaled $ 276,231

for the year ended June 30, 2026 and 2025, respectively.

expense is recognized for all share-based payments to employees and non-employees, including stock options, restricted stock awards, and

warrants, in the statements of operation based on the fair value of the awards that are granted.

As necessary, the Company’s stock

price at the date of grant was estimated using an acceptable valuation technique such as the probability-weighted expected return model.

The fair value of stock options and warrants are estimated at the date of grant using the Black-Scholes option-pricing model.

value of restricted stock awards is based on the fair market value of the Company’s common stock on the date of grant.

expense for restricted stock awards with performance-based vesting conditions is calculated based on the number of awards that are expected

to vest during the performance period if it is probable that the performance metrics will be achieved.

Generally, measured compensation

cost, net of actual forfeitures, is recognized on a straight-line basis over the vesting period of the related share-based compensation

The Company accounts for forfeitures of stock-based awards as they occur.

Company generates revenues from sales of its products and recognizes revenue as control of its products is transferred to its customers,

which is generally at the time of shipment based on the contractual terms with the Company’s customers.

Company provides customer programs and incentive offerings, including growth incentives and volume-based incentives.

These customer programs

and incentives are considered variable consideration.

The Company includes in revenue variable consideration only to the extent that it

is probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the variable consideration

This determination is made based upon known customer program and incentive offerings at the time of sale and expected sales

volume forecasts as it relates to the Company’s volume-based incentives.

This determination is updated every reporting period.

For the years ended June 30, 2025 and 2024, customer growth

and volume-based incentives were minimal.

Certain product sales include a 2-year manufacturer’s

warranty that provides the customer with assurance that the product performs as intended.

Such warranties are assurance-type warranties

and are accounted for as contingencies under ASC 460-10.

the years ended June 30, 2026 and 2025, customer growth and volume-based incentives were minimal.

product sales include a 2-year manufacturer’s warranty that provides the customer with assurance that the product performs as intended.

Such warranties are assurance-type warranties and are accounted for as contingencies under ASC 460-10.

Refer to Note 13 for warranty reserve.

The Company accounts for income tax on the basis

of the tax laws enacted at the balance sheet date in accordance with ASC 740, Income Taxes .

The income tax accounting guidance

results in two components of income tax expense:

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Company accounts for income taxes in accordance with income tax accounting guidance Accounting Standards Code (ASC) 740, Income Taxes.

The income tax accounting guidance results in two components of income tax expense:

current and deferred.

Current income tax expense reflects taxes to be paid or refunded

for the current period by applying the provisions of the enacted tax law to the taxable income or excess of deductions over revenues.

Current income tax expense reflects

taxes to be paid or refunded for the current period by applying the provisions of the enacted tax law to the taxable income or excess

of deductions over revenues.

The Company determines deferred income taxes using the liability (or balance sheet) method.

Under this method, the net deferred tax asset

or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities, and enacted changes

in tax rates and laws are recognized in the period in which they occur.

Deferred income tax expense results from changes in deferred tax

assets and liabilities between periods.

Deferred tax assets are reduced by a valuation allowance if, based on the weight of evidence available,

it is more-likely-than-not that some portion or all of a deferred tax asset will not be realized.

Tax positions are recognized if it is more-likely-than-not,

based on technical merits, that the tax position will be realized or sustained upon examination.

The term “more-likely-than-not”

means a likelihood of more than 50%.

The terms examined and upon examination also include resolution of the related appeals or litigation

processes, if any.

A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as

the largest amount of tax benefit that has a greater than 50 % likelihood of being realized upon settlement with a taxing authority that

has full knowledge of all relevant information.

The determination of whether or not a tax position has met the more-likely-than-not recognition

threshold considers the facts, circumstances and information available at the reporting date and is subject to management’s judgment.

SOLUTIONS, INC.

Under this method,

the net deferred tax asset or liability is based on the tax effects of the differences between the book and tax bases of assets and liabilities,

and enacted changes in tax rates and laws are recognized in the period in which they occur.

Deferred income tax expense results from changes

in deferred tax assets and liabilities between periods.

Deferred tax assets are reduced by a valuation allowance if, based on the weight

of evidence available, it is more-likely-than-not that some portion or all of a deferred tax asset will not be realized.

positions are recognized if it is more-likely-than-not, based on technical merits, that the tax position will be realized or sustained

upon examination.

The term “more-likely-than-not” means a likelihood of more than 50%;

the terms examined and upon examination

also include resolution of the related appeals or litigation processes, if any.

A tax position that meets the more-likely-than not recognition

threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50% likelihood of being

realized upon settlement with a taxing authority that has full knowledge of all relevant information.

The determination of whether or

not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available

at the reporting date and is subject to management’s judgment.

Loss per Share of Common Stock

net loss per common share is calculated by dividing the net loss by the weighted-average number of common shares of each respective class

outstanding during the period, without consideration for potentially dilutive securities.

Diluted net loss per share is computed by dividing

the net loss attributable to common stockholders by the weighted-average number of common shares and potentially dilutive securities outstanding

for the period.

For purposes of the diluted net loss per share calculation, stock options, warrants and convertible debt are considered

to be potentially dilutive securities.

As of June 30, 2026 and 2025, there were 32,522,386

and 1,729,477 ,

respectively, of potential common stock equivalents excluded from the diluted loss per share calculations as their effect is anti-dilutive.

Because the Company has reported a net loss for the years ended June 30, 2026 and 2025, diluted net loss per common share is the same

as basic net loss per common share for such years.

segments are defined as components of an entity where discrete financial information is evaluated regularly by the Chief Executive Officer

as the chief operating decision maker (“CODM”) in deciding how to allocate resources and in assessing performance.

The Company’s

CODM reviews financial information presented on a consolidated basis for the purposes of making operating decisions, fund raising, allocating

resources and evaluating financial performance.

the twelve months ended June 30, 2026, the Company operated three Segments:

which specializes in the development and production of cleaning products that produce pure aqueous ozone using patented nanobubble technology

that is highly effective in cleaning, sanitizing, and deodorizing surfaces and high-touch areas.

established on September 5, 2025 when the Company adopted a Digital Asset Trading strategy focused on Dogecoin as part of a $175 million

private placement offering.

AI Infrastructure, announced on June 8, 2026, focused on building data centers to meet the increasing compute needs of AI companies.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Net Loss per Share of Common Stock

Basic net loss per class A and class B common

share is calculated by dividing the net loss distributed to class A and class B, respectively, by the weighted-average number of common

shares of each respective class outstanding during the period, without consideration for potentially dilutive securities.

loss per share is computed by dividing the net loss attributable to common stockholders by the weighted-average number of common shares

and potentially dilutive securities outstanding for the period.

For purposes of the diluted net loss per share calculation, stock options,

warrants and convertible debt are considered to be potentially dilutive securities.

As of June 30, 2025 and 2024, there were 1,729,477

and 3,382,500 , respectively, of potential common stock equivalents excluded from the diluted loss per share calculations as their effect

is anti-dilutive.

Because the Company has reported a net loss for the years ended June 30, 2025 and 2024, diluted net loss per common

share is the same as basic net loss per common share for such years.

Segment reporting

Operating segments are defined as components of

an entity where discrete financial information is evaluated regularly by the Chief Executive Officer as the chief operating decision maker

(“CODM”) in deciding how to allocate resources and in assessing performance.

The Company’s CODM reviews financial information

presented on a consolidated basis for the purposes of making operating decisions, fund raising, allocating resources and evaluating financial

Accordingly, the Company has determined that it operates in a single reporting segment.

Recent Accounting Pronouncements

Accounting Pronouncements Adopted

In November 2023, the Financial Accounting Standards

Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, Segment Reporting (Topic 280):

to Reportable Segment Disclosures , which improves reportable segment disclosure requirements, primarily through enhanced disclosures

about significant segment expenses.

The guidance in this update is effective for all public entities for fiscal years beginning after

December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted.

has adopted this pronouncement for the fiscal year beginning July 1, 2024, which did not result in a material impact on its consolidated

financial statements.

In June 2016, the FASB issued ASU 2016-13, Financial

Instruments — Credit Losses (Topic 326):

Measurement of Credit Losses on Financial Instruments .

ASU 2016-13 requires measurement

and recognition of expected credit losses for financial assets by requiring an allowance to be recorded as an offset to the amortized

cost of such assets.

The standard primarily impacts the amortized cost of the Company’s available-for-sale debt securities.

Company adopted this standard, which did not result in a material impact on its consolidated financial statements.

Accounting Pronouncements Pending Adoption

In December 2023, the FASB issued ASU 2023-09,

Income Taxes (Topic 740):

Improvements to Income Tax Disclosures , which requires greater disaggregation of income tax disclosures

related to the income tax rate reconciliation and income taxes paid, and is effective for fiscal years beginning after December 15, 2024.

Accounting Pronouncements

Pronouncements Adopted

November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07,

Segment Reporting (Topic 280):

Improvements to Reportable Segment Disclosures , which improves reportable segment disclosure requirements,

primarily through enhanced disclosures about significant segment expenses.

The guidance in this update is effective for all public entities

for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early

adoption permitted.

The Company has adopted this pronouncement for the fiscal year beginning July 1, 2024, which did not result in a material

impact on its consolidated financial statements.

December 2023, the FASB issued ASU No.

2023-08, Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60):

for and Disclosure of Crypto Assets (“ASU 2023-08”).

ASU 2023-08 requires in-scope crypto assets (including the Company’s

dogecoin holdings) to be measured at fair value in the statement of financial position, with gains and losses from changes in the fair

value of such crypto assets recognized in the statement of operations each reporting period.

ASU 2023-08 also requires certain interim

and annual disclosures for crypto assets within the scope of the standards.

The Company adopted this guidance effective September 2025.

December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740):

Improvements to Income Tax Disclosures , which requires greater

disaggregation of income tax disclosures related to the income tax rate reconciliation and income taxes paid, and is effective for fiscal

years beginning after December 15, 2024.

Early adoption is permitted for annual financial statements that have not yet been issued.

The amendments should be applied on a prospective

basis although retrospective application is permitted.

The Company is currently evaluating the effects of this pronouncement on its financial

statements and disclosures.

In November 2024, the FASB issued ASU 2024-03,

Disaggregation of Income Statement Expenses , which requires public companies to disaggregate key expense categories such as inventory

purchases, employee compensation and depreciation in their financial statements.

Further, in January 2025, the FASB issued ASU 2025-01,

Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40):

Clarifying the Effective

Date , which clarifies the effective date of ASU 2024-03.

The guidance is effective for all public entities with fiscal years beginning

after December 15, 2026, and interim periods within fiscal years beginning afterDecember15, 2027.

amendments should be applied on a prospective basis although retrospective application is permitted.

The Company adopted this pronouncement

for the fiscal year beginning July 1, 2025, which did not result in a material impact on its consolidated financial statements.

Pronouncements Pending Adoption

November 2024, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses , which requires public companies to disaggregate

key expense categories such as inventory purchases, employee compensation and depreciation in their financial statements.

January 2025, the FASB issued ASU 2025-01, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures

(Subtopic 220-40):

Clarifying the Effective Date , which clarifies the effective date of ASU 2024-03.

The guidance is effective for

all public entities with fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December

Early adoption is permitted.

is evaluating the impact that adoption of this provision may have on its consolidated financial statements.

SOLUTIONS, INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 AND 2024

In December 2024, the FASB issued ASU 2024-03,

Debt—Debt with Conversion and Other Options (Subtopic 470- 20):

Induced Conversions of Convertible Debt Instruments .

amendments in this ASU are effective for annual reporting periods beginning after December 15, 2025 (and interim reporting periods within

those annual reporting periods).

Early adoption is permitted as of the beginning of a reporting period if the entity has also adopted

ASU 2020-06 for that period.

The Company is evaluating the impact that adoption of this provision may have on its consolidated financial

Disaggregated Revenue

The following table disaggregates revenue by product

category for the following periods:

Years Ended June 30,

The Company is evaluating the impact that adoption of this provision may have on its consolidated

financial statements.

Disaggregated

following table disaggregates revenue by product category for the following periods:

Ended June 30,

Janitorial and Sanitation

Total Revenue

The “Other” category of revenue consists

primarily of sales of parts, accessories, shipping and handling, and equipment rental income.

“Other” category of revenue consists primarily of sales of ice and laundry units, parts, accessories, shipping and handling,

and equipment rental income.

The following table disaggregates

revenue by geographical region for the following periods:

Ended June 30,

International

Total Revenue

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Cash and Cash Equivalents

and cash equivalents consists of the following at:

Checking and savings

Total cash and cash equivalents

Asset Acquisition

On April 15, 2025, the Company completed its acquisition

of specified assts of Sanzonate Europe Ltd.

April 15, 2025, the Company completed its acquisition of specified assets of Sanzonate Europe Ltd.

(“Sanzonate”).

Sanzonate was a former customer of the Company that produces products

similar to the Company’s products.

The assets acquired included accounts receivable, inventory, and intangibles.

The intangibles

consisted of a license issued by the European Organization for Technical Assessment to sell ozone products in the European Union (“EOTA

license”), Sanzonate’s trade name, and distribution agreements.

The Company also retained one sales representative and one

administrative resource.

The Company entered into this transaction to expand its presence in the European Union.

The total cost of the assets consisted of the

was a former customer of the Company that produces products similar to the Company’s products.

The assets acquired included accounts

receivable, inventory, and intangibles.

The intangibles consisted of a license issued by the European Organization for Technical Assessment

to sell ozone products in the European Union (“EOTA license”), Sanzonate’s trade name, and distribution agreements.

The Company also retained one sales representative and one administrative resource.

The Company entered into this transaction to expand

its presence in the European Union.

total cost of the assets consisted of the following:

Consideration

Total Asset Cost

Promissory note

Direct acquisition-related costs

The promissory note is a 10 % subordinated note

with a principal amount of $ 800,000 bearing interest at ten percent ( 10 %) per annum, payable quarterly, and is due and payable on April

The promissory note was issued at market and therefore, the carrying amount represents fair value.

The warrant is for the purchase

up to 425,000 shares of the Company’s class B common stock at an exercise price of $ 1.25 per share.

The Company obtained an external

valuation of the warrant noting a fair value of $ 181,475 .

In addition, the transaction includes contingent

consideration in the form of an earnout of up to $ 1,250,000 to the extent that Net Sales (as defined in the asset purchase agreement)

achieve certain milestones during the five-year period beginning on the closing date.

The Company determined that reaching such milestones

was not probable as of the acquisition date and therefore, the contingent consideration was not included in the total cost of the assets

If the Company determines that earnout payments will be made, the additional cost will be allocated to the non-financial assets

in the period the payments are determined to be probable.

Management concluded that the transaction does

not constitute a business combination and therefore will account for the transaction in accordance with ASC 805-50, Acquisition of

Assets Rather than a Business .

The total cost of the assets was allocated to

the acquired assets in accordance with ASC 805-50, Acquisition of Assets Rather than a Business , as follows:

SOLUTIONS, INC.

acquisition-related costs

promissory note was a 10 %

subordinated note with a principal amount of $ 800,000

bearing interest at ten percent ( 10 %)

per annum, payable quarterly, and is due and payable on April 15, 2027.

The promissory note was issued at market and therefore, the carrying

amount represents fair value.

The warrant is for the purchase up to 425,000

shares of the Company’s common stock at an exercise price of $ 1.25

The Company obtained an external valuation of the warrant noting a fair value of $ 181,475 .

addition, the transaction included contingent consideration in the form of an earnout of up to $ 1,250,000

to the extent that Net Sales (as defined in the asset purchase agreement) achieve certain milestones during the five-year period beginning

on the closing date.

The Company determined that reaching such milestones was not probable as of the acquisition date and therefore, the

contingent consideration was not included in the total cost of the assets acquired.

If the Company determined that earnout payments would

be made, the additional cost would have been allocated to the non-financial assets in the period the payments were determined to be probable.

total cost of the assets was allocated to the acquired assets in accordance with ASC 850-50, Acquisition of Assets Rather than a Business ,

Accounts receivable

accounts receivable was assessed for collectability and recorded at fair value as of the closing date.

Similarly, inventory was reviewed

for obsolescence and recorded at fair value as of the closing date.

EOTA license allowed the Company to sell ozone products in the European Union (“EU”).

The EOTA license was to be amortized

over an estimated useful life of five

trade name was continue to be used, as necessary, when customers had preexisting relationship with Sanzonate.

The trade name was to be

amortized over an estimated useful life of five

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Allocated Cost

Accounts receivable

Distribution agreements

The accounts receivable were assessed for collectability

and recorded at fair value as of the closing date.

Similarly, inventory was reviewed for obsolescence and recorded at fair value as of

the closing date.

The EOTA license allows the Company to sell ozone

products in the European Union (“EU”).

The EOTA license will be amortized over an estimated useful life of five years .

Sanzonate’s trade name will continue to

be used, as necessary, when customers have preexisting relationship with Sanzonate.

The trade name will be amortized over an estimated

useful life of five years .

Sanzonate’s distribution agreements are

agreements with distributors in the EU that sell product to end users.

The Company intends to utilize the existing distributors, but also

expand on both distributors and non-distributor customers in the EU.

The distribution agreements will be amortized over an estimated useful

life of five years .

The Company engaged a third-party valuation firm

to determine the fair values of the intangible assets.

The intangible assets were valued using a discounted cash flow method.

and assumptions include projected cash flows and the discount rate used to calculate the present value of such cash flows.

all long-lived assets will be tested for impairment when events and circumstances indicate the assets might be impaired.

distribution agreements were agreements with distributors in the EU that sell product to end users.

The Company utilized the existing

distributors, but also expanded on both distributors and non-distributor customers in the EU.

The distribution agreements were to be amortized

over an estimated useful life of five

Company engaged a third-party valuation firm to determine the fair values of the intangible assets.

The intangible assets were valued

using a discounted cash flow method.

Key inputs and assumptions include projected cash flows and the discount rate used to calculate the

present value of such cash flows.

In addition, all long-lived assets were tested for impairment when events and circumstances indicated

the assets might be impaired.

Accounts Receivable, Net

Accounts receivable, net consists of the following

receivable, net consists of the following at:

Trade accounts receivable

1 unchanged sentence

Total accounts receivable, net

Note Receivable, Related Party

Note receivable

Total note receivable

February 20, 2026, the Company entered into a loan agreement with a company to which a significant shareholder, Devlin DeFrancesco, is

a paid advisor.

The loan agreement is for $ 1,000,000

for one year, with a maturity date of February

20, 2027 , paying interest monthly at an annualized rate of 15 %.

No principal payments have been received or are due until the maturity date.

Through June 30, 2026, the Company has received $ 24,980

in interest payments and accrued for $ 12,500

at June 30, 2026.

Prepaid Expenses and Other Current Assets

4 unchanged sentences

Prepaid other

Total prepaid expenses and other current assets

Inventory consists of the following at:

Total prepaid expenses and other

current assets

consists of the following at:

Finished goods

1 unchanged sentence

Total inventory, net

SOLUTIONS, INC.

Company values inventory at the balance sheet date using the weighted average method.

The Company recorded an inventory reserve of $ 604,799

as of June 30, 2026 and 2025, respectively.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

The Company values inventory at the balance sheet

date using the weighted average method.

The Company recorded an inventory reserve of $ 37,420 and $ 14,790 as of June 30, 2025 and 2024,

respectively.

Property and Equipment, Net

Property and equipment, net, consist of the following

Digital Assets

Number of Dogecoin held

Digital assets carrying fair value

Digital assets cost basis

Unrealized loss on digital assets

Loss on digital assets

Change in fair value of digital

( 116,318,363

the year ended June 30, 2026, the company sold an aggregate of 198,578,224

units of Dogecoin for net proceeds of $ 18,237,782

and transferred 70,000,000

units in exchange for $ 6,788,908

of professional services, resulting in a loss of $ 38,950,404 ,

which is included in Change in Fair Value of Digital Assets on the Financial Statements.

fair value per share used to compute the digital assets carrying fair value as of June 30, 2026 was $ 0.072081 .

Company sold all remaining Dogecoin for approximately $ 33.4

million dollars on July 20, 2026.

and Equipment, Net

and equipment, net, consist of the following at:

Leasehold improvements

accumulated depreciation

Total property and equipment, net

Depreciation expense related to property and equipment

was $ 10,414 and $ 1,063 for the years ended June 30, 2025 and 2024, respectively.

Intangible Assets

Intangible assets consist of the following at:

Total property and equipment,

expense related to property and equipment was $ 16,344

for the years ended June 30, 2026 and 2025, respectively.

assets consist of the following at:

Customer relationships

Distribution agreements

accumulated amortization

Total intangible assets, net, prior to impairment

Impairment of intangibles

Total intangible assets, net

The Company holds 15 patents, which are included

in technology.

These patents cover the functions of the Company’s products that allow its machines to produce the ozone in the form

of nanobubbles.

As a result of the Company’s annual impairment

evaluation, an impairment loss on customer relationships of $ 261,250 was recorded as of June 30, 2025.

Amortization expense related to intangibles was

$ 193,364 and $ 153,996 for the years ended June 30, 2025 and 2024, respectively.

Accounts Payable and Accrued Expenses

Accounts payable and accrued expenses consist

of the following at:

Company held 15

patents, which are included in technology.

These patents covered the functions of the Company’s products that allow its machines

to produce the ozone in the form of nanobubbles.

the quarter ended June 30, 2026, the Company’s Board of Directors authorized management to initiate a plan to pursue the strategic

sale of its CleanCore segment.

The decision to divest this segment represents a triggering event under ASC 350, requiring an evaluation

of the associated goodwill and long-lived intangible assets for impairment.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

connection with the proposed sale of the CleanCore segment, management obtained a formal valuation report from an independent third party

valuation firm.

The valuation report estimated the fair value of the reporting unit on a going-concern basis in the context of a potential

asset or stock divestiture transaction.

The fair value was determined using the Market Approach which is based on implied transaction

and revenue multiples of comparable publicly traded businesses.

to significant unobservable inputs used to evaluate market-participant parameters, these measurements are classified as Level 3 within

the fair value hierarchy.

The valuation report indicated that the implied market and transaction values for the reporting unit were lower

than previously projected, primarily driven by adjusted expectations from strategic buyers in the current market environment.

the carrying value of the reporting unit exceeded its calculated fair value, the Company recognized non-cash impairment charges of $ 2,237,910

to completely write down all of goodwill and $ 1,748,969

to fully impair all intangibles assigned to the CleanCore segment.

These charges are presented within Goodwill Impairment and General

and Administrative expenses, respectively, in the consolidated statement of operations.

Following these adjustments, the carrying value

of goodwill and intangibles for this segment is $0.00.

a result of the Company’s annual impairment evaluation, an impairment loss on customer relationships of $ 261,250

was recorded as of June 30, 2025.

expense related to intangibles was $ 249,541

and $ 193,364

for the years ended June 30, 2026 and 2025, respectively.

Payable and Accrued Expenses

payable and accrued expenses consist of the following at:

Accounts payable

1 unchanged sentence

Accrued payroll and related expenses

Accrued pending litigation

Warranty reserve

Accrued severance

Accrued legal

1 unchanged sentence

Other accrued expenses

Total accounts payable and other accrued expenses

On June 6, 2025, the Company entered into a settlement

and release agreement with its former Chief Executive Officer, which was effective June 21, 2025.

This settlement required the Company

to issue shares of class B common stock to an unrelated third party (Note 13) and released claims by each party, therefore the Company

released the $ 112,005 pending litigation accrual into miscellaneous income for the year ended June 30, 2025.

SOLUTIONS, INC.

Total accounts payable and other

accrued expenses

June 6, 2025, the Company entered into a settlement and release agreement with its former Chief Executive Officer, which was effective

June 21, 2025.

This settlement required the Company to issue shares of common stock to an unrelated third party (Note 15) and released

claims by each party, therefore the Company released the $ 112,005

pending litigation accrual into miscellaneous income for the year ended June 30, 2025.

October 17, 2022, the Company issued a promissory note in the principal amount of $ 3,000,000

to Burlington Capital, LLC (“Burlington”), which bore interest at 7 %

per annum and was to mature on October

On September 13, 2023, the parties signed an extension agreement, pursuant to which the interest rate was increased

per annum and the maturity date was extended to the earlier of (a) the closing of a firm commitment initial public offering and concurrent

listing on a national securities exchange or (b) December 17, 2023.

On December 17, 2023, the parties signed a second extension agreement,

pursuant to which the maturity date was extended to the earlier of (a) the closing of a firm commitment initial public offering and concurrent

listing on a national securities exchange or (b) April 4, 2024.

On April 30, 2024, the Company and Burlington entered into an extension

agreement which extended the maturity date to May

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Promissory Notes

On October 17, 2022, the Company issued a promissory

note in the principal amount of $ 3,000,000 to Burlington Capital, LLC (“Burlington”), which bore interest at 7 % per annum

and was to mature on October 17, 2023 .

On September 13, 2023, the parties signed an extension agreement, pursuant to which the interest

rate was increased to 10 % per annum and the maturity date was extended to the earlier of (a) the closing of a firm commitment initial

public offering and concurrent listing on a national securities exchange or (b) December 17, 2023.

On December 17, 2023, the parties signed

a second extension agreement, pursuant to which the maturity date was extended to the earlier of (a) the closing of a firm commitment

initial public offering and concurrent listing on a national securities exchange or (b) April 4, 2024.

On April 30, 2024, the Company

and Burlington entered into an extension agreement which extended the maturity date to May 9, 2024 .

On May 31, 2024, Burlington and Walker Water LLC

(“WW”) entered into an allonge, assignment and agreement (the “Burlington Assignment Agreement”), pursuant to

which Burlington agreed to transfer $ 633,840 of the note to WW.

The Burlington Assignment Agreement also provided that the Company make

a payment of $ 900,000 on May 31, 2024 to Burlington to reduce the principal amount of the note by $ 480,667 and pay the outstanding accrued

interest of $ 419,333 in full.

Also on May 31, 2024, the Company issued an amended and restated promissory note to Burlington (the “Burlington

The Burlington Note has a new principal amount of $ 2,366,160 , accrues interest at 8.5 % per annum from October 17, 2022 (the

date of the original note), which shall increase to 10 % upon an event of default, and requires quarterly payments in the amount of $ 100,000

over the course of the next two and a half years, with a final payment of $ 1,396,881 due on April 1, 2027 .

The Burlington Note may be

prepaid at any time with no pre-payment penalty and contains customary events of default for a note of this type.

Although the Company

did not timely make certain payments as required under the Burlington Note, Burlington has agreed to waive any default caused by such

lack of payment and has not accelerated payment under the Burlington Note.

On June 30, 2025, the Company and Burlington entered into conversion

agreements pursuant to which the quarterly payments of $ 100,000 that were due on each of January 1, 2025, April 1, 2025 and July 1, 2025

were converted into an aggregate of 133,500 shares of the Company’s class B common stock.

As of June 30, 2025, the outstanding principal

balance of the Burlington Note is $ 1,760,314 and it has an accrued interest balance of $ 0 .

Pursuant to the Burlington Assignment Agreement,

the Company also issued a promissory note to WW in the principal amount of $ 633,840 (the “WW Note”).

The WW Note accrued interest

at 8.5 % per annum from October 17, 2022 (the date of the original note), which shall increase to 10 % upon an event of default, and was

due on December 31, 2024 .

On December 24, 2024, the Company entered into

a note assignment and cancellation agreement (the “WW Assignment Agreement”) with WW, Gary Hollst, the Company’s Chief

Revenue Officer, and Gary Rohwer, a third party, pursuant to which WW assigned half of its right, title and interest in and to the WW

Note to Garry Hollst and the remaining half to Gary Rohwer.

Accordingly, the WW Note was cancelled and the Company issued a promissory

note in the principal amount of $ 316,920 to Gary Hollst and a promissory note in the principal amount of $ 316,920 and accrued interest

of $ 15,714 to Gary Rohwer (the “Rohwer Note”).

Please see Note 12 for a description of the promissory note issued to Gary

The Rohwer Note was due and payable on December

May 31, 2024, Burlington and Walker Water LLC (“WW”) entered into an allonge, assignment and agreement (the “Burlington

Assignment Agreement”), pursuant to which Burlington agreed to transfer $ 633,840

of the note to WW.

The Burlington Assignment Agreement also provided that the Company make a payment of $ 900,000

on May 31, 2024 to Burlington to reduce the principal amount of the note by $ 480,667

and pay the outstanding accrued interest of $ 419,333

Also on May 31, 2024, the Company issued an amended and restated promissory note to Burlington (the “Burlington Note”).

The Burlington Note has a new principal amount of $ 2,366,160 ,

accrues interest at 8.5 %

per annum from October 17, 2022 (the date of the original note), which shall increase to 10 %

upon an event of default, and requires quarterly payments in the amount of $ 100,000

over the course of the next two and a half years, with a final payment of $ 1,396,881

The Burlington Note may be prepaid at any time with no pre-payment penalty and contains customary events of default

for a note of this type.

Although the Company did not timely make certain payments as required under the Burlington Note, Burlington has

agreed to waive any default caused by such lack of payment and has not accelerated payment under the Burlington Note.

On June 30, 2025,

the Company and Burlington entered into conversion agreements pursuant to which the quarterly payments of $ 100,000

that were due on each of January 1, 2025, April 1, 2025 and July 1, 2025 were converted into an aggregate of 133,500

shares of the Company’s common stock.

On August 27, 2025, the Company and Burlington entered into a conversion agreement pursuant

to which all remaining principal and accrued interest due under the Burlington Note in the amount of $ 1,785,342

was converted into 1,000,000

shares of common stock.

to the Burlington Assignment Agreement, the Company also issued a promissory note to WW in the principal amount of $ 633,840

(the “WW Note”).

The WW Note accrued interest at 8.5 %

per annum from October 17, 2022 (the date of the original note), which shall increase to 10 %

upon an event of default, and was due on December

December 24, 2024, the Company entered into a note assignment and cancellation agreement (the “WW Assignment Agreement”) with

WW, Gary Hollst, the Company’s Chief Revenue Officer, and Gary Rohwer, a third party, pursuant to which WW assigned half of its

right, title and interest in and to the WW Note to Garry Hollst and the remaining half to Gary Rohwer.

Accordingly, the WW Note was cancelled

and the Company issued a promissory note in the principal amount of $ 316,920

to Gary Hollst and a promissory note in the principal amount of $ 316,920

and accrued interest of $ 15,714

to Gary Rohwer (the “Rohwer Note”).

Please see Note 15 for a description of the promissory note issued to Gary Hollst.

Rohwer Note was due and payable on December

On December 30, 2024, the Company repaid the Rohwer Note in full.

On April 15, 2025, CleanCore Global issued a 10 %

subordinated promissory note in the principal amount of $ 800,000 to Sanzonate.

The note bears interest at a rate of 10 % per annum, payable

quarterly, and is due and payable on April 15, 2027 .

The note may be prepaid at any time without premium or penalty, is unsecured, and

contains customary events of default for a loan of this type.

As of June 30, 2025, the outstanding principal balance of this note is $ 800,000

and it has an accrued interest balance of $ 6,667 .

SOLUTIONS, INC.

April 15, 2025, CleanCore Global issued a 10 %

subordinated promissory note in the principal amount of $ 800,000

to Sanzonate.

The note bears interest at a rate of 10 %

per annum, payable quarterly, and is due and payable on April

On August 26, 2025, the Company and Sanzonate entered into a conversion agreement pursuant to which all remaining

principal and accrued interest due under this note in the amount of $ 819,766

was converted into 415,584

shares of common stock.

April 16, 2025, the Company entered into subscription agreements with several accredited investors for the purchase of (i) 12 %

unsecured promissory notes in the aggregate principal amount of $ 1,010,000

and (ii) five-year warrants to purchase an aggregate of 134,666

shares of the Company’s common stock at an exercise price of $ 1.06

per share for an aggregate purchase price of $ 1,010,000 .

The notes bear interest at a rate of 12 %

per annum, payable quarterly, and are due and payable on April

On August 26, 2025, the Company and the holder of a 12 %

unsecured promissory note in the principal amount of $ 350,000

entered into a conversion agreement pursuant to which all remaining principal and accrued interest due under this note in the amount of

was converted into 85,366

shares of common stock.

On September 5, 2025, the outstanding principal balance of the remaining notes of $ 660,000

and accrued interest balance of $ 14,300

was paid in full.

On June 6, 2025, the Company entered into a subscription agreement with an accredited investor for the purchase of (i)

unsecured promissory note in the principal amount of $ 500,000

and (ii) a five-year warrant to purchase 66,667

shares of the Company’s common stock at an exercise price of $ 1.06

per share for a purchase price of $ 500,000 .

The note bears interest at a rate of 12 %

per annum, payable quarterly, and is due and payable on June 6, 2027.

On August 26, 2025, the Company and the holder entered into a conversion

agreement pursuant to which all remaining principal and accrued interest due under this note in the amount of $ 579,167

was converted into 243,902

shares of common stock.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

On April 16, 2025, the Company entered into subscription

agreements with several accredited investors for the purchase of (i) 12 % unsecured promissory notes in the aggregate principal amount

of $ 1,010,000 and (ii) five-year warrants to purchase an aggregate of 134,666 shares of the Company’s class B common stock at an

exercise price of $ 1.06 per share for an aggregate purchase price of $ 1,010,000 .

The notes bear interest at a rate of 12 % per annum, payable

quarterly, and are due and payable on April 16, 2027 .

The notes may be prepaid at any time without premium or penalty, are unsecured,

and contain customary events of default for a loan of this type.

As of June 30, 2025, the outstanding principal balance of these notes

is $ 1,010,000 and they have an accrued interest balance of $ 10,100 .

On June 6, 2025, the Company entered into a subscription

agreement with an accredited investor for the purchase of (i) a 12 % unsecured promissory note in the principal amount of $ 500,000 and

(ii) a five-year warrant to purchase 66,667 shares of the Company’s class B common stock at an exercise price of $ 1.06 per share

for a purchase price of $ 500,000 .

The note bears interest at a rate of 12 % per annum, payable quarterly, and is due and payable on June

The note may be prepaid at any time without premium or penalty, is unsecured, and contains customary events of default for a

loan of this type.

As of June 30, 2025, the outstanding principal balance of this note is $ 500,000 and it has an accrued interest balance

On June 30, 2025, the Company issued to an accredited

investor (i) an original issue discount promissory note in the principal amount of $ 520,000 and (ii) a five-year warrant to purchase 25,000

shares of the Company’s class B common stock at an exercise price of $ 2.00 per share for a purchase price of $ 500,000 .

is due and payable on October 10, 2025 and accrues interest at a rate of 15 % per annum.

The note may be prepaid at any time without premium

or penalty, is unsecured, and contains customary events of default for a loan of this type.

Upon an event of default, the Company is required

to issue 200,000 shares of its class B common stock to the holder.

As of June 30, 2025, the outstanding principal balance of this note

is $ 520,000 and it has a discount balance of $ 20,000 and an accrued interest balance of $ 0 .

Line of Credit

On June 28, 2024, the Company entered into a loan

agreement with Arbor Bank for a revolving line of credit in the amount of $ 100,000 with a variable interest rate tied to the U.S.

Monthly payments of accrued interest are due beginning July 28, 2024.

The principal and any outstanding accrued interest are due

in full on June 28, 2025.

The Company drew on the line during May 2025 and paid the outstanding balance and interest in full as well as

terminated the line of credit in June 2025.

Total interest payments during the year ended June 30, 2025 were $ 199 .

Related Party Transactions

As of June 30, 2025 and 2024, the Company had

a short-term amount due to Clayton Adams, its Chief Executive Officer and founder, in the amount of $ 41,895 and $ 91,119 , respectively,

for operational expenses paid by a credit card in his name.

June 30, 2025, the Company issued to an accredited investor (i) an original issue discount promissory note in the principal amount of

and (ii) a five-year warrant to purchase 25,000

shares of the Company’s common stock at an exercise price of $ 2.00

per share for a purchase price of $ 500,000 .

This note is due and payable on October

10, 2025 and accrues interest at a rate of 15 %

On August 26, 2025, the Company and the holder entered into a conversion agreement pursuant to which all remaining principal

and accrued interest due under this note in the total amount of $ 532,181

was converted into 126,829

shares of common stock.

June 28, 2024, the Company entered into a loan agreement with Arbor Bank for a revolving line of credit in the amount of $ 100,000

with a variable interest rate tied to the U.S.

Monthly payments of accrued interest were due beginning July 28, 2024.

principal and any outstanding accrued interest were due in full on June 28, 2025.

The Company drew on the line during May 2025 and paid

the outstanding balance and interest in full as well as terminated the line of credit in June 2025.

Total interest payments during the

year ended June 30, 2025 were $ 199 .

Party Transactions

of June 30, 2026 and 2025, the Company had a short-term amount due to Clayton Adams, its Chief Executive Officer and founder, in the amount

and $ 41,895 ,

respectively, for operational expenses paid by a credit card in his name.

The Company has a verbal agreement with Mr.

Adams to pay the credit card charges

directly to the issuing financial institution as they become due and is current on these payments.

On October 4, 2022, the Company issued a promissory

note to each of Matthew Atkinson, the Company’s Chief Executive Officer at such time, and Clayton Adams in the principal amount

of $ 104,450 each for a total of $ 208,900 .

These notes bore interest at a rate of 5 % per annum beginning on the 30th day after issuance

and were due on the 60th day following written demand from the holder.

On May 29, 2024, the Company repaid these two promissory notes,

including interest accrued of $ 8,506 each.

SOLUTIONS, INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 AND 2024

On October 17, 2022, the Company entered into

a consulting agreement with Birddog Capital, LLC (“Birddog”), a limited liability company owned by Clayton Adams, pursuant

to which the Company engaged Birddog to provide management services to the Company.

Pursuant to the consulting agreement, the Company

agreed to pay Birddog a monthly fee of $ 6,000 commencing on October 17, 2022.

The Company also agreed to reimburse Birddog for all pre-approved

business expenses.

The term of the consulting agreement was for one (1) year.

On April 1, 2024, the Company entered into a new consulting

agreement with Birddog which provides for a monthly fee of $ 22,000 .

In addition, the Company agreed to pay Birddog $ 175,000 upon completion

of the initial public offering and grant Birddog 500,000 restricted stock units, with 250,000 shares vesting immediately and 250,000 shares

vesting eighteen months after issuance.

Adams to pay the

credit card charges directly to the issuing financial institution as they become due and is current on these payments.

October 17, 2022, the Company entered into a consulting agreement with Birddog Capital, LLC (“Birddog”), a limited liability

company owned by Clayton Adams, pursuant to which the Company engaged Birddog to provide management services to the Company.

to the consulting agreement, the Company agreed to pay Birddog a monthly fee of $ 6,000

commencing on October 17, 2022.

The Company also agreed to reimburse Birddog for all pre-approved business expenses.

The term of the consulting

agreement was for one (1) year.

On April 1, 2024, the Company entered into a new consulting agreement with Birddog which provides for

a monthly fee of $ 22,000 .

In addition, the Company agreed to pay Birddog $ 175,000

upon completion of the initial public offering and grant Birddog 500,000

restricted stock units, with 250,000

shares vesting immediately and 250,000

shares vesting eighteen

months after issuance.

The Company did not make such payment or issue such shares upon completion of the initial public

On June 11, 2025, the Company and Birddog entered into an amendment to the consulting agreement, pursuant to which the Company

agreed to pay Birddog a monthly fee of $ 22,000 and deferred expenses of up to $ 25,000 .

agreed to pay Birddog a monthly fee of $ 22,000

and deferred expenses of up to $ 25,000 .

The Company also agreed to issue to Clayton Adams 500,000

500,000 restricted stock units, vesting immediately, and agreed to pay Birddog $ 175,000 no earlier than August 1, 2025 and no later than

December 31, 2025.

The Company has accrued $ 175,000 in full as of June 30, 2025.

The consulting agreement expires on October 23, 2025 .

On July 27, 2023, the Company agreed to purchase

approximately $ 105,000 worth of inventory from Nebraska C.

Ozone, LLC, a related party business owned by Lisa Roskens, a significant stockholder

and the principal officer of Burlington, due to an open purchase order that the Company’s predecessor had with an inventory vendor

that was not included in the liabilities assumed from the predecessor per the terms of the acquisition purchase agreement.

The inventory

is to be purchased as needed, consistent with other inventory purchases.

However, if the entire $ 105,000 amount is not purchased by March

31, 2024, the balance at that date begins accruing interest at a rate of seven percent ( 7 %) per annum until it is paid in full.

June 30, 2025, the Company has purchased $ 12,578 of the inventory, with an outstanding payable balance of $ 105,000 , and has an accrued

interest balance of $ 9,843 .

On March 26, 2024, the Company entered into a

loan agreement with Clayton Adams, pursuant to which the Company issued a revolving credit note to Mr.

Adams in the principal amount of

up to $ 500,000 .

restricted stock units, vesting immediately, and agreed to pay Birddog $ 175,000

no earlier than August 1, 2025 and no later than December 31, 2025.

The Company paid the $ 175,000

in full in August 2025.

On September 5, 2025, the Company entered into an Executive Employment Agreement with Clayton Adams, which immediately

nullified the consulting agreement which was set to expire on October

July 27, 2023, the Company agreed to purchase approximately $ 105,000

worth of inventory from Nebraska C.

Ozone, LLC, a related party business owned by Lisa Roskens, a significant stockholder and the principal

officer of Burlington, due to an open purchase order that the Company’s predecessor had with an inventory vendor that was not included

in the liabilities assumed from the predecessor per the terms of the acquisition purchase agreement.

The inventory is to be purchased

as needed, consistent with other inventory purchases.

However, if the entire $ 105,000

amount is not purchased by March 31, 2024, the balance at that date begins accruing interest at a rate of seven percent ( 7 %)

per annum until it is paid in full.

As of June 30, 2026 and 2025, the Company has purchased $ 12,578

of the inventory, with an outstanding payable balance of $ 105,000 ,

and has an accrued interest balance of $ 17,215

and $ 9,843 ,

respectively.

March 26, 2024, the Company entered into a loan agreement with Clayton Adams, pursuant to which the Company issued a revolving credit

Adams in the principal amount of up to $ 500,000 .

Pursuant to the loan agreement and note, Mr.

Adams agreed to provide advances to the Company upon request during the period

commencing on April 25, 2024 and continuing until the second anniversary of such date, or the maturity date.

This note accrues simple

interest on the outstanding principal amount at the rate of 8 % per annum, with all principal and interest due on the maturity date;

that upon an event of default (as defined in the note), such rate shall increase to 13 %.

The Company may prepay the note at any time without

penalty or premium.

The note is unsecured and contains customary events of default for a loan of this type.

As of June 30, 2025, no advances

have been made, and the principal amount of this note is $ 0 .

On December 24, 2024, the Company issued a promissory

note in the principal amount of $ 316,920 to Gary Hollst, the Company’s Chief Revenue Officer.

The note was originally due and payable

on May 31, 2025 and did not accrue interest.

On May 2, 2025, the note was amended and restated in its entirety and the Company issued

Hollst an amended and restated promissory note in the principal amount of $ 342,154.57 .

The amended and restated promissory note

was due and payable on May 31, 2026 and accrued interest at a rate of 8.5 % per annum.

The amended and restated promissory note could be

converted at the holder’s option at any time into shares of the Company’s class B common stock at a conversion price of $ 1.12

Adams agreed to provide advances to the Company upon request during the period commencing

on April 25, 2024 and continuing until the second anniversary of such date, or the maturity date.

This note accrues simple interest on

the outstanding principal amount at the rate of 8 %

per annum, with all principal and interest due on the maturity date;

provided that upon an event of default (as defined in the note),

such rate shall increase to 13 %.

The Company may prepay the note at any time without penalty or premium.

The note is unsecured and contains customary events of default

for a loan of this type.

Through the expiration of this note in April 2026, no advances were made and the note was not renewed.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

December 24, 2024, the Company issued a promissory note in the principal amount of $ 316,920

to Gary Hollst, the Company’s Chief Revenue Officer.

The note was originally due and payable on May 31, 2025 and did not accrue

On May 2, 2025, the note was amended and restated in its entirety and the Company issued to Mr.

Hollst an amended and restated

promissory note in the principal amount of $ 342,154.57 .

The amended and restated promissory note was due and payable on May

31, 2026 and accrued interest at a rate of 8.5 %

The amended and restated promissory note could be converted at the holder’s option at any time into shares of the Company’s

common stock at a conversion price of $ 1.12

(subject to standard adjustments for stock splits, stock dividends, reclassifications and similar transactions).

On June 2, 2025, all

principal and interest due under the amended and restated promissory note in the amount of $ 344,625 was converted into 307,701 shares

of the Company’s class B common stock.

On December 24, 2024, the Company issued a 20 %

original issue discount promissory note in the principal amount of $ 415,241 to Clayton Adams.

principal and interest due under the amended and restated promissory note in the amount of $ 344,625

was converted into 307,701

shares of the Company’s common stock, which shares were subsequently surrendered by Mr.

Hollst and cancelled.

December 24, 2024, the Company issued a 20 %

original issue discount promissory note in the principal amount of $ 415,241

to Clayton Adams.

On January 27, 2025, Mr.

Adams entered into

a note sale assignment and cancellation agreement with Travis Buchanan, the Company’s President, pursuant to which Mr.

and assigned $ 125,000 of the note to Mr.

Adams entered into a note sale assignment and cancellation agreement with Travis Buchanan,

the Company’s President, pursuant to which Mr.

Adams sold and assigned $ 125,000

of the note to Mr.

Buchanan for a purchase price of $ 100,000 .

Following such assignment, the Company issued a 20 %

original issue discount promissory note in the principal amount of $ 290,241.25 to Mr.

original issue discount promissory note in the principal amount of $ 290,241.25

This note accrues interest at a rate of 8 %

provided that upon an event of default (as defined in the note), such interest rate shall increase to 15 % per annum.

was originally due and payable on June 30, 2025.

On May 2, 2025, the parties entered into an amendment pursuant to which the maturity

date was changed to require repayment with sixty (60) days of written demand from Mr.

The note may be prepaid at any time without

premium or penalty, is unsecured, and contains customary events of default for a loan of this type.

As of June 30, 2025, the outstanding

principal balance of this note is $ 290,241 and it has a discount balance of $ 0 and an accrued interest balance of $ 9,797 .

SOLUTIONS, INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 AND 2024

Following the assignment described above, the

Company issued a 20 % original issue discount promissory note in the principal amount of $ 125,000 to Mr.

This note accrues interest

at a rate of 8 % per annum;

provided that upon an event of default (as defined in the note), such interest rate shall increase to 15 % per

provided that upon an event of default (as defined in the note), such interest rate shall increase to 15 %

The note was originally due and payable on June 30, 2025.

On May 2, 2025, the parties entered into an amendment pursuant to which

the maturity date was changed to require repayment with sixty (60) days of written demand from Mr.

The note may be prepaid at

any time without premium or penalty, is unsecured, and contains customary events of default for a loan of this type.

As of June 30, 2025,

the outstanding principal balance of this note is $ 125,000 and it has a discount balance of $ 0 and an accrued interest balance of $ 4,219.18 .

ACME People Company, a company owned and controlled

by Travis Buchanan, the Company’s President, participated in the private placement of promissory notes and warrants that was completed

on April 16, 2025 (see Note 11) and was issued (i) a 12% unsecured promissory note in the principal amount of $ 10,000 and (ii) a five-year

warrant to purchase 1,333 shares of the Company’s class B common stock at an exercise price of $ 1.06 per share.

Intercompany Promissory Note

In connection with the acquisition of the assets

of Sanzonate, on April 15, 2025, CleanCore Global issued a 7% unsecured promissory note in the principal amount of $ 475,000 to CleanCore

The note bears interest at a rate of 7 % per annum commencing on April 15, 2027 with all principal and interest due and payable on

April 15, 2030.

The note may be prepaid at any time without premium or penalty, is unsecured, and contains customary events of default

for a loan of this type.

As of June 30, 2025, the outstanding principal balance of this note is $ 475,000 and it has an accrued interest

balance of $ 6,728 .

On May 2, 2025, the parties entered into an amendment pursuant to

which the maturity date was changed to require repayment with sixty (60) days of written demand from Mr.

The note may be prepaid

at any time without premium or penalty, is unsecured, and contains customary events of default for a loan of this type.

On September 5,

2025, the outstanding principal balance and accrued interest due in the amount of $ 304,295

was paid in full.

Following the assignment described above, the Company issued a 20 %

original issue discount promissory note in the principal amount of $ 125,000

This note accrues interest at a rate of 8 %

provided that upon an event of default (as defined in the note), such interest rate shall increase to 15 %

The note was originally due and payable on June 30, 2025.

On May 2, 2025, the parties entered into an amendment pursuant to

which the maturity date was changed to require repayment with sixty (60) days of written demand from Mr.

The note may be prepaid

at any time without premium or penalty, is unsecured, and contains customary events of default for a loan of this type.

On September 5,

2025, the outstanding principal balance of this note and accrued interest due in the amount of $ 131,053

was paid in full.

ACME People Company, a company owned and controlled by Travis Buchanan, the Company’s President, participated

in the private placement of promissory notes and warrants that was completed on April 16, 2025 (see Note 11) and was issued (i) a 12 %

unsecured promissory note in the principal amount of $ 10,000

and (ii) a five-year

warrant to purchase 1,333

shares of the Company’s common stock at an exercise price of $ 1.06

On September 5, 2025, the outstanding principal balance of this note and accrued interest due in the amount of $ 10,217

was paid in full.

September 5, 2025, the Company entered into an option agreement with Clayton Adams, pursuant to which the Company granted Mr.

irrevocable option to elect, in his sole discretion, at any time commencing on the date that is one hundred eighty (180) days after the

closing of the offering that was completed on September 5, 2025, and ending on the third (3rd) anniversary of such date, to either (i)

direct the Company to consummate a spin-off of the Company’s business and operations as conducted immediately prior to the closing

of such offering, excluding any digital asset treasury business or other business lines commenced after such date, and including all assets,

liabilities and employees primarily related thereto (the “Legacy Business”), or (ii) acquire, or cause one or more entities

designated by Mr.

Adams to acquire, the Legacy Business at a price proposed by Mr.

Adams that he believes falls within a range that is

considered fair, from a financial point of view, for the Legacy Business and that is confirmed as fair from a financial point of view

by a fairness opinion (the “Option Price”).

The Option Price will assume that the Legacy Business will have at least $ 500,000

in unrestricted cash and cash equivalents at the time of such spin-off or acquisition, and if the unrestricted cash and cash equivalents

of the Legacy Business are less than such amount, the Option Price shall be reduced, dollar for dollar, by the amount of such shortfall.

In accordance with ASC 718 ( Share-based Compensation ) and ASC 815 ( Derivatives and Hedging ), as the contingent arrangement

has no economic value at grant or exercise, no accounting treatment is required by the Company as of June 30, 2026.

February 20, 2026, the Company entered into a loan agreement with a company to which a significant shareholder, Devlin DeFrancesco, is

a paid advisor.

The loan agreement is for $ 1,000,000

for one year, with a maturity date of February

20, 2027 , paying interest monthly at an annualized rate of 15 %.

No principal payments have been received or are due until the maturity date.

Promissory Note

connection with the acquisition of the assets of Sanzonate, on April 15, 2025, CleanCore Global issued a 7 %

unsecured promissory note in the principal amount of $ 475,000

to CleanCore US.

The note bears interest at a rate of 7 %

per annum commencing on April 15, 2025 with all principal and interest due and payable on April 15, 2030.

The note may be prepaid at any

time without premium or penalty, is unsecured, and contains customary events of default for a loan of this type.

As of June 30, 2026 and

2025, the outstanding principal balance of this note is $ 475,000

and it has an accrued interest balance of $ 42,117

and $ 6,728 ,

respectively.

This loan and related interest is eliminated in consolidation.

Stockholders’ Equity

The Company’s authorized capital stock as

of June 30, 2025 consists of 350,000,000 shares, consisting of (i) 300,000,000 shares of common stock, par value $ 0.0001 per share, of

which 50,000,000 shares are designated class A common stock and 250,000,000 shares are designated as class B common stock;

and (ii) 50,000,000

shares of “blank check” preferred stock, par value $ 0.0001 per share.

Series Seed Preferred Stock

The Company was previously authorized to issue

shares of series seed preferred stock.

During the year ended June 30, 2024, the remaining 4,000,000 shares of series seed preferred stock

were converted into 4,000,000 shares of class A common stock.

As of June 30, 2025 and 2024, no shares of series seed preferred stock were

issued and outstanding.

The Company has two classes of authorized common

stock — class A common stock and class B common stock.

The rights of the holders of the class A common stock and class B common

stock are identical, except with respect to voting and conversion.

Each share of class A common stock is entitled to ten votes per share

and is convertible into one share of class B common stock.

Each share of class B common stock is entitled to one vote per share.

June 30, 2025, all of the outstanding class A common stock was held by one of the Company’s founders, which is also the current

Chief Executive Officer.

For the Year Ended June 30, 2025

On July 12, 2024, the Company issued 5,000 shares

of class B common stock upon vesting of a restricted stock unit award granted under the Company’s 2022 Equity Incentive Plan, as

amended (the “2022 Plan”).

On September 19, 2024, the Company issued 4,166

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On October 19, 2024, the Company issued 4,166

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On October 30, 2024, 270,000 shares of class A

common stock were converted into 270,000 shares of class B common stock.

SOLUTIONS, INC.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

On November 19, 2024, the Company issued 4,166

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On December 18, 2024, the Company issued 18,000

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On December 19, 2024, the Company issued 4,166

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On January 2, 2025, the Company issued 20,000

shares of class B common stock pursuant to the terms of a separation agreement with the Company’s former Chief Executive Officer.

On January 2, 2025, the Company issued 75,000

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On January 19, 2025, the Company issued 4,166

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On February 19, 2025, the Company issued 4,166

shares of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On March 19, 2025, the Company issued 4,166 shares

of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On April 1, 2025, the Company issued an aggregate

of 14,618 shares of class B common stock upon vesting of restricted stock unit awards granted under the 2022 Plan.

On April 15, 2025, the Company issued 50,000 shares

of class B common stock pursuant to a restricted stock award and 20,000 shares of class B common stock upon vesting of a restricted stock

unit award granted under the 2022 Plan.

On April 19, 2025, the Company issued 4,166 shares

of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On May 6, 2025, the Company issued an aggregate

of 13,172 shares of class B common stock pursuant to restricted stock awards granted under the 2022 Plan.

On May 19, 2025, the Company issued 4,166 shares

of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

On May 30, 2025, the Company issued an aggregate

of 271,657 shares of class B common stock upon the exercise of warrants for proceeds of $ 339,171 .

On June 2, 2025, the Company issued 307,701 shares

of class B common stock upon conversion of the amended and restated promissory note issued on May 2, 2025 (see Note 12).

On June 3, 2025, the Company issued 1,875,795

shares of class A common stock to Clayton Adams upon the cashless exercise of stock options.

On June 9, 2025, the Company issued 13,333 shares

of class B common stock upon the exercise of warrants for proceeds of $ 14,133 .

On June 11, 2025, the Company issued 46,667 shares

of class B common stock upon the exercise of warrants for proceeds of $ 49,467 .

On June 11, 2025, the Company issued 500,000 shares

of class B common stock pursuant to a restricted stock award granted under the 2022 Plan.

On June 19, 2025, the Company issued 4,166 shares

of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

SOLUTIONS, INC.

Stockholders’

October 13, 2025, the Company filed Amended and Restated Articles of Incorporation which (i) removed the dual class structure of the Company’s

common stock and (ii) increased the number of shares of common stock that the Company is authorized to issue to 6,942,000,000

Accordingly, as of June 30, 2026, the Company’s authorized capital stock consists of 6,942,000,000

shares of common stock, par value $ 0.0001

per share, and 50,000,000

shares of “blank check” preferred stock, par value $ 0.0001

In connection with this change, all shares of the Company’s class B common stock were reclassified as common stock.

all references herein to “common stock” issued prior to October 13, 2025 are to the Company’s prior class B common stock.

the Year Ended June 30, 2026

August 20, 2025, the Company issued 375,000

shares of common stock pursuant to the terms of a settlement agreement with Boustead Securities, LLC.

August 27, 2025, the Company issued 200,000

shares of common stock to a service provider in exchange for the cancellation of amounts owed for legal services in the amount of $ 416,904 .

August 29, 2025, the Company issued 90,172

shares of common stock upon a cashless exercise of stock options granted under the Company’s 2022 Equity Incentive Plan, as amended

(the “2022 Plan”).

September 2, 2025, the Company issued 200,000

shares of common stock to a service provider in exchange for the cancellation of amounts owed for legal services in the amount of $ 250,000 .

September 5, 2025, all remaining 1,875,795

shares of class A common stock were converted into 1,875,795

shares of common stock.

September 23, 2025, the Company issued an aggregate of 163,805,420

shares of common stock upon the exercise of pre-funded warrants issued on September 5, 2025 (see Warrants below).

October 13, 2025, the Company issued 4,999,750

shares of common stock upon the cashless exercise of a pre-funded warrant issued on September 5, 2025.

November 17, 2025, the Company issued 4,000,000

shares of common stock to a service provider.

December 31, 2025, stockholders surrendered an aggregate of 909,621

shares of common stock to the Company for cancellation.

February 10, 2026, an aggregate of 840,000

shares of common stock were issued to stockholders who had previously surrendered restricted shares as described below.

May 26, 2026, the Company issued 1,195,000

shares of common stock upon the cashless exercise of a pre-funded warrant issued on September 5, 2025.

the year ended June 30, 2026, the Company issued an aggregate of 10,900,000

shares of common stock to service providers.

the year ended June 30, 2026, the Company issued an aggregate of 44,114

shares of common stock upon the cashless exercise of other warrants.

the year ended June 30, 2026, the Company issued an aggregate of 300,686

shares of common stock upon the exercise of warrants for proceeds of $ 370,288 .

the year ended June 30, 2026, the Company issued an aggregate of 1,871,681

shares of common stock upon the settlement of debt in the amount of $ 4,089,692

(see also Notes 14 and 15).

the year ended June 30, 2026, the Company issued an aggregate of 14,765,000

shares of common stock upon the grant of restricted stock awards under the 2022 Plan, as described in more detail below.

the year ended June 30, 2026, the Company issued an aggregate of 620,360

shares of common stock upon the vesting of restricted stock unit awards granted under the 2022 Plan.

the year ended June 30, 2026, the Company issued an aggregate of 10,915,473

shares of common stock under the Sales Agreement for gross proceeds of $ 28,111,924

and net proceeds of approximately $ 27,270,267 .

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

On June 21, 2025, the Company issued 200,000 shares

of class B common stock pursuant to the terms of a settlement agreement with the Company’s former Chief Executive Officer.

On June 30, 2025, the Company issued 133,500 shares

of class B common stock to Burlington upon the conversion of quarterly payments of $ 100,000 that were due on each of January 1, 2025,

April 1, 2025 and July 1, 2025 under the terms of the amended and restated promissory note issued to Burlington on May 31, 2024 (see Note

As of June 30, 2025, there were 1,875,795 shares

of class A common stock and 9,961,227 shares of class B common stock issued and outstanding.

For the Year Ended June 30, 2024

On July 16, 2023, the Company issued 1,000,000

shares of class A common stock upon the conversion of 1,000,000 shares of series seed preferred stock.

On July 17, 2023, the Company issued 940,000

shares of class B common stock upon the conversion of 940,000 shares of class A common stock.

On July 24, 2023, the Company issued 370,000

shares of class B common stock upon the conversion of 370,000 shares of class A common stock.

On February 5, 2024, the Company issued 750,000

shares of class A common stock upon the conversion of 750,000 shares of series seed preferred stock, which were immediately converted

into 750,000 shares of class B common stock upon issuance.

February 6, 2024, the Company issued 200,000 shares of class

B common stock upon the conversion of 200,000 shares of class A common stock.

On February 7, 2024, the Company issued 1,250,000

shares of class A common stock upon the conversion of 1,250,000 shares of series seed preferred stock, which were immediately converted

into 1,250,000 shares of class B common stock upon issuance.

On April 30, 2024, the Company issued 1,000,000

shares of class A common stock upon the conversion of 1,000,000 shares of series seed preferred stock.

On April 30, 2024, the Company sold 1,250,000

shares of class B common stock in its initial public offering for proceeds of $ 3,343,547 , net of $ 1,656,453 of issuance and deferred offering

On April 30, 2024, the Company issued 175,000

shares of class B common stock pursuant to a restricted stock award and 87,500 shares of class B common stock upon vesting of a restricted

stock unit award granted under the 2022 Plan.

On May 2, 2024, the Company issued an aggregate

of 257,479 shares of class B common stock upon the conversion of 10 % original issue discount convertible promissory notes issued on January

30, 2024, which included principal of $ 225,000 and accrued interest of $ 37,479 .

On May 15, 2024, the Company issued 880,000 shares

of class B common stock upon the conversion of 880,000 shares of class A common stock.

On June 12, 2024, the Company issued 5,000 shares

of class B common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

As of June 30, 2024, there were 270,000 shares

of class A common stock and 7,960,919 shares of class B common stock issued and outstanding.

SOLUTIONS, INC.

of June 30, 2026, there were 226,050,057

shares of common stock issued and outstanding.

the Year Ended June 30, 2025

July 12, 2024, the Company issued 5,000

shares of common stock upon vesting of a restricted stock unit award granted under the Company’s 2022 Equity Incentive Plan, as

September 19, 2024, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

October 19, 2024, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

October 30, 2024, 270,000

shares of class A common stock were converted into 270,000

shares of common stock.

November 19, 2024, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

December 18, 2024, the Company issued 18,000

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

December 19, 2024, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

January 2, 2025, the Company issued 20,000

shares of common stock pursuant to the terms of a separation agreement with the Company’s former Chief Executive Officer.

January 2, 2025, the Company issued 75,000

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

January 19, 2025, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

February 19, 2025, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

March 19, 2025, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

April 1, 2025, the Company issued an aggregate of 14,618

shares of common stock upon vesting of restricted stock unit awards granted under the 2022 Plan.

April 15, 2025, the Company issued 50,000

shares of common stock pursuant to a restricted stock award and 20,000

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

April 19, 2025, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

May 6, 2025, the Company issued an aggregate of 13,172

shares of common stock pursuant to restricted stock awards granted under the 2022 Plan.

May 19, 2025, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

May 30, 2025, the Company issued an aggregate of 271,657

shares of common stock upon the exercise of warrants for proceeds of $ 339,171 .

June 2, 2025, the Company issued 307,701

shares of common stock upon conversion of the amended and restated promissory note issued on May 2, 2025 (see Note 12).

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

June 3, 2025, the Company issued 1,875,795

shares of class A common stock to Clayton Adams upon the cashless exercise of stock options.

June 9, 2025, the Company issued 13,333

shares of common stock upon the exercise of warrants for proceeds of $ 14,133 .

June 11, 2025, the Company issued 46,667

shares of common stock upon the exercise of warrants for proceeds of $ 49,467 .

June 11, 2025, the Company issued 500,000

shares of common stock pursuant to a restricted stock award granted under the 2022 Plan.

June 19, 2025, the Company issued 4,166

shares of common stock upon vesting of a restricted stock unit award granted under the 2022 Plan.

June 21, 2025, the Company issued 200,000

shares of common stock pursuant to the terms of a settlement agreement with the Company’s former Chief Executive Officer.

June 30, 2025, the Company issued 133,500

shares of common stock to Burlington upon the conversion of quarterly payments of $ 100,000

that were due on each of January 1, 2025, April 1, 2025 and July 1, 2025 under the terms of the amended and restated promissory note issued

to Burlington on May 31, 2024 (see Note 11).

of June 30, 2025, there were 1,875,795

shares of class A common stock and 9,961,227

shares of common stock issued and outstanding.

Equity Incentive Plan

On September 16, 2022, the Company’s board

of directors adopted the 2022 Plan, which was adopted by stockholders on November 18, 2022, which reserved a total of 1,736,819 share

of the Company’s class B common stock for issuance.

On January 3, 2024, the Company adopted an amendment to the 2022 Plan, which

increased the total shares of class B common stock available for grant to 3,240,000 .

Additionally, the number of shares of class B common

stock available for issuance under the 2022 Plan will automatically increase on January 1 of each calendar year during the term of the

2022 Plan by an amount equal to 5 % of the total number of shares of class B common stock issued and outstanding on December 31 of the

immediately preceding calendar year.

On January 1, 2025, the number of shares reserved under the 2022 Plan was increased to 3,653,529

September 16, 2022, the Company’s board of directors adopted the 2022 Plan, which was adopted by stockholders on November 18, 2022,

which reserved a total of 1,736,819

share of the Company’s common stock for issuance.

On January 3, 2024, the Company adopted an amendment to the 2022 Plan, which increased

the total shares of common stock available for grant to 3,240,000 .

Additionally, the number of shares of common stock available for issuance under the 2022 Plan will automatically increase on January 1

of each calendar year during the term of the 2022 Plan by an amount equal to 5 %

of the total number of shares of common stock issued and outstanding on December 31 of the immediately preceding calendar year.

1, 2025, the number of shares reserved under the 2022 Plan was increased to 3,653,529

pursuant to this provision.

On June 5, 2025, the number of shares reserved under the 2022 Plan was increased to 5,000,000 upon stockholder

approval of such increase on such date.

Incentive awards authorized under the 2022 Plan

include, but are not limited to, nonqualified stock options, incentive stock options, restricted stock awards, restricted stock units,

performance grants intended to comply with Section 162(m) of the Internal Revenue Code of 1986, as amended (the “Code”), and

stock appreciation rights.

If an incentive award granted under the 2022 Plan expires, terminates, is unexercised or forfeited, the surrendered

shares will become available for future awards under the 2022 Plan.

The Company’s employees and advisors were

granted awards under the 2022 Plan.

Therefore, an allocation of the share-based compensation was made to the Company.

Stock Options

During the year ended June 30, 2025, the Company

issued options to purchase 150,000 shares of class B common stock at an exercise price of $ 3.73 per share under the 2022 Plan, of which

15,000 shares vest upon grant and the remaining shares vest over 24 months.

On June 5, 2025, the number of shares reserved under the 2022 Plan was increased to 5,000,000

upon stockholder approval of such increase on such date, and on October 13, 2025, the number of shares reserved under the 2022 Plan was

increased again by 20,000,000

to a total of 25,000,000 .

On January 1, 2026, the number of shares reserved under the 2022 Plan was increase to a total of 35,521,218

due to the automatic annual increase provision.

awards authorized under the 2022 Plan include, but are not limited to, nonqualified stock options, incentive stock options, restricted

stock awards, restricted stock units, performance grants intended to comply with Section 162(m) of the Internal Revenue Code of 1986,

as amended (the “Code”), and stock appreciation rights.

If an incentive award granted under the 2022 Plan expires, terminates,

is unexercised or forfeited, the surrendered shares will become available for future awards under the 2022 Plan.

Company’s employees and advisors were granted awards under the 2022 Plan.

Therefore, an allocation of the share-based compensation

was made to the Company.

the year ended June 30, 2026, no options were issued.

the year ended June 30, 2026, a holder exercised a stock option issued under the 2022 Plan on a cashless basis for 90,172

shares of common stock, resulting in the forfeiture of 29,828

In addition, an aggregate of 238,125

options were forfeited following termination of service.

the year ended June 30, 2025, the Company issued options to purchase 150,000

shares of common stock at an exercise price of $ 3.73

per share under the 2022 Plan, of which 15,000

shares vest upon grant and the remaining shares vest over 24

During the same year, options to purchase an aggregate of 461,875

461,875 shares of class B common stock were forfeited.

In addition, options to purchase 2,000,000 shares of class A common stock were

exercised on a cashless basis resulting in the issuance of 1,875,795 shares of class A common stock and the cancellation of the remaining

124,205 options.

During the year ended June 30, 2024, the Company

issued options to purchase 525,000 shares of class B common stock at an exercise price of $ 4.00 per share under the 2022 Plan.

For the Year Ended June 30, 2025

On July 11, 2024, the Company issued four warrants

for the purchase of 25,000 each ( 100,000 in the aggregate) at exercise prices of $ 2.20 , $ 3.00 , $ 4.00 and $ 5.00 , respectively (subject

to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions).

On April 15, 2025, Company issued a five-year

warrant for the purchase of 425,000 shares of class B common stock at an exercise price of $ 1.25 per share (subject to adjustments for

stock dividends, stock splits, mergers, consolidations and similar transactions) in connection with the acquisition of the assets of Sanzonate.

Subsequently, an aggregate of 271,657 warrants were exercised for cash proceeds of $ 339,571 .

On April 16, 2025, the Company issued five-year

warrants for the purchase of an aggregate of 134,666 shares of class B common stock at an exercise price of $ 1.06 per share (subject to

adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions).

Subsequently, an aggregate of 60,000

warrants were exercised for cash proceeds of $ 63,600 .

On June 6, 2025, the Company issued a five-year

warrant for the purchase of 66,667 shares of class B common stock at an exercise price of $ 1.06 per share (subject to adjustments for

stock dividends, stock splits, mergers, consolidations and similar transactions).

SOLUTIONS, INC.

shares of common stock were forfeited.

In addition, options to purchase 2,000,000

shares of class A common stock were exercised on a cashless basis resulting in the issuance of 1,875,795

shares of class A common stock and the cancellation of the remaining 124,205

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

On June 9, 2025, the Company issued to Boustead

Securities, LLC (“Boustead”), the representative of the underwriters in the Company’s initial public offering (i) a

five-year warrant for the purchase of 29,750 shares of class B common stock at an exercise price of $ 1.25 per share (subject to adjustments

for stock dividends, stock splits, mergers, consolidations and similar transactions) and (ii) a five-year warrant for the purchase of

9,426 shares of class B common stock at an exercise price of $ 1.06 per share (subject to adjustments for stock dividends, stock splits,

mergers, consolidations and similar transactions) as part of a settlement agreement.

On June 30, 2025, the Company issued a five-year

warrant for the purchase of 25,000 shares of class B common stock at an exercise price of $ 2.00 per share (subject to adjustments for

stock dividends, stock splits, mergers, consolidations and similar transactions).

For the Year Ended June 30, 2024

On October 14, 2022 and November 29, 2022, the

Company issued warrants for the purchase of 42,241 and 4,022 shares of class B common stock, respectively, to a third party as part of

their compensation earned.

The warrants are exercisable for a period of five years at an exercise price of $ 1.74 (subject to adjustments

for stock dividends, stock splits, mergers, consolidations and similar transactions).

On March 5, 2024, the Company cancelled these warrants

without issuing a replacement award.

As the warrants were already vested, previously recognized compensation cost was not reversed.

On April 30, 2024, the Company issued a warrant

for the purchase of 87,500 shares of class B common stock at an exercise price of $ 5.00 , subject to adjustments, to the representative

of the underwriters in the initial public offering.

The warrant is exercisable at any time and from time to time, in whole or in part,

during the period commencing on April 30, 2024 and ending on April 25, 2029 and may be exercised on a cashless basis under certain circumstances.

Restricted Stock Awards

For the Year Ended June 30, 2025

On September 19, 2024, the Company granted a restricted

stock unit award under the 2022 Plan for 295,000 shares of class B common stock, of which 150,000 shares will vest in equal parts over

the course of thirty-six (36) months, with 1/36th vesting each month commencing on the grant date and thereafter on the same day of the

month as the grant date, and the remaining shares will vest as the Company achieves certain sales targets in a twelve-month period.

On January 2, 2025, the Company granted a restricted

stock unit award under the 2022 Plan for 200,000 shares of class B common stock, of which 75,000 shares vested on the date of grant, and

the remaining shares will vest quarterly over three years .

On March 20, 2025, the Company granted a restricted

stock unit award under the 2022 Plan for 16,807 shares of class B common stock which will vest quarterly over one year commencing on April

On April 15, 2025, the Company granted a restricted

stock unit award under the 2022 Plan for 100,000 shares of class B common stock, of which 20,000 shares vested immediately and the remaining

shares will vest quarterly over two years .

On April 15, 2025, the Company granted a restricted

stock award under the 2022 Plan for 50,000 shares of class B common stock, all of which vested in full on the date of grant.

On May 6, 2025, the Company granted restricted

stock awards under the 2022 Plan for an aggregate of 13,172 shares of class B common stock, all of which vested in full on the date of

On May 6, 2025, the Company granted a restricted

stock unit award under the 2022 Plan for 90,000 shares of class B common stock which will vest quarterly over one year commencing on July

On June 2, 2025, the Company granted a restricted

stock award under the 2022 Plan for 307,701 shares of class B common stock, all of which vested in full on the date of grant.

On June 11, 2025, the Company granted a restricted

stock award under the 2022 Plan for 500,000 shares of class B common stock, all of which vested in full on the date of grant.

SOLUTIONS, INC.

the Year Ended June 30, 2026

On September 5, 2025, the Company completed

an offering of pre-funded warrants to purchase an aggregate of 175,000,420

shares of common stock for aggregate gross proceeds of $ 175,000,420 ,

of which $ 148,650,530

was paid in cash and $ 26,349,890

was paid in cryptocurrency.

After deducting placement agent fees, reimbursed expenses, and other offering expenses from the total gross

proceeds, including both cash and cryptocurrency gross proceeds, the Company received net proceeds of approximately $ 164,257,145 .

The prefunded warrants have a nominal exercise price of $ 0.0001

(subject to standard adjustments for stock splits, stock dividends, recapitalizations, mergers and similar transactions), include a cashless

exercise provision, and may be exercised at any time until all of the pre-funded warrants are exercised in full.

On September 23, 2025,

of the prefunded warrants were exercised for 163,805,420

shares of common stock.

On October 13, 2025, 5,000,000

of the pre-funded warrants were exercised on a cashless basis for 4,999,750

shares of common stock, resulting in the forfeiture of 250

pre-funded warrants.

On May 26, 2026, 1,195,000

of the pre-funded warrants were exercised for 1,195,000

shares of common stock.

During the year ended June 30, 2026, the Company reassessed the accounting classification of its remaining outstanding

pre-funded warrants issued in September 2025.

The Company determined that the warrants met the requirements for equity classification

under ASC 815-40 and therefore should be presented within stockholders’ equity.

Accordingly, the Company reclassified approximately

million from Pre-Funded Warrant Liability to Additional Paid-In Capital.

The reclassification did not impact previously reported net income

(loss), earnings (loss) per share, cash flows, total assets, or total stockholders’ equity.

connection with this offering and as partial compensation for their services, on September 5, 2025, the Company issued a five-year warrant

to purchase 3,150,008

shares of common stock to Maxim Group LLC and a five-year warrant to purchase 2,100,005

shares of common stock to Curvature Securities LLC and its affiliates.

These warrants have an exercise price of $ 1.33

(subject to standard adjustments for stock splits, stock dividends, recapitalizations, mergers and similar transactions) and may be exercised

on a cashless basis if there is no effective registration statement registering the shares underlying the warrants or the prospectus contained

therein is not available for the resale of such shares by the holder.

On June 24, 2026, the exercise price of the warrants issued to Maxim

Group LLC were revised to $ 0.90

while the exercise price of the warrants issued to Curvature Securities LLC and affiliates was revised to $ 1.18 .

The total impact to stock comp expense as a result of repricing the warrants was $ 346,502 .

September 5, 2025, the Company also issued to the Asset Manager (i) a five-year warrant to purchase 8,750,021

shares of common stock at an exercise price of $ 1.00

(subject to standard adjustments for stock splits, stock dividends, recapitalizations, mergers and similar transactions) and (ii) a five-year

warrant to purchase 5,250,013

shares of common stock at an exercise price of $ 1.33

(subject to standard adjustments for stock splits, stock dividends, recapitalizations, mergers and similar transactions).

These warrants

may be exercised on a cashless basis if there is no effective registration statement registering the shares underlying the warrants or

the prospectus contained therein is not available for the resale of such shares by the holder.

of the foregoing warrants contain a beneficial ownership limitation which provides that the Company will not effect any exercise, and

a holder will not have the right to exercise, any portion of a warrant to the extent that, after giving effect to the exercise, such holder

(together with such holder’s affiliates) would beneficially own in excess of 4.99 %

(or, at the election of the holder, 9.99 %)

of the number of shares of common stock outstanding immediately after giving effect to the issuance of shares issuable upon such exercise,

which such percentage may be increased or decreased, but not in excess of 9.99 %,

by the holder upon at least sixty-one ( 61 )

days’ prior notice to the Company.

the year ended June 30, 2026, an aggregate of 300,686

previously issued warrants were exercised for proceeds of $ 370,288 .

In addition, an aggregate of 44,114

other warrants were exercised on a cashless basis, resulting in the forfeiture of 55,886

the Year Ended June 30, 2025

July 11, 2024, the Company issued four warrants for the purchase of 25,000

each ( 100,000

in the aggregate) at exercise prices of $ 2.20 ,

respectively (subject to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions).

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

For the Year Ended June 30, 2024

On April 30, 2024, the Company granted a restricted

stock award under the 2022 Plan for 175,000 shares of class B common stock, of which 15,000 shares vested on the date of grant, 10,625

shares will vest quarterly through June 30, 2026 and the remaining 75,000 shares will vest as the grantee reaches certain sales targets

in a twelve-month period.

On April 30, 2024, the Company granted a restricted

stock unit award under the 2022 Plan for 1,300,000 shares of class B common stock, of which 87,500 shares vested and were issued on the

date of grant.

In June 2024, the participant and the Company agreed to separate.

As a result, the participant kept the 87,500 shares that

were vested and forfeited all other shares available under the award.

On June 12, 2024, the Company granted a restricted

stock unit award under the 2022 Plan for 188,000 shares of class B common stock, of which 5,000 shares vested and were issued on the date

of grant and 5,000 will vest on July 12, 2024.

In addition, 18,000 shares vest upon completion of tasks as outlined between the Company

and grantee and an additional 160,000 shares will vest as the Company achieves certain sales targets in a twelve-month period.

30, 2025, a total of 28,000 shares have vested under this award.

The information presented in the following table

represents the restricted stock awards, including performance-based awards, granted and outstanding during the period:

Performance- Based Restricted Shares

Service-Based Restricted Shares

April 15, 2025, Company issued a five-year warrant for the purchase of 425,000

shares of common stock at an exercise price of $ 1.25

per share (subject to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions) in connection with

the acquisition of the assets of Sanzonate.

Subsequently, an aggregate of 271,657

warrants were exercised for cash proceeds of $ 339,571 .

April 16, 2025, the Company issued five-year warrants for the purchase of an aggregate of 134,666

shares of common stock at an exercise price of $ 1.06

per share (subject to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions).

Subsequently,

an aggregate of 60,000

warrants were exercised for cash proceeds of $ 63,600 .

June 6, 2025, the Company issued a five-year warrant for the purchase of 66,667

shares of common stock at an exercise price of $ 1.06

per share (subject to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions).

June 9, 2025, the Company issued to Boustead Securities, LLC (“Boustead”), the representative of the underwriters in the Company’s

initial public offering (i) a five-year warrant for the purchase of 29,750

shares of common stock at an exercise price of $ 1.25

per share (subject to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions) and (ii) a five-year

warrant for the purchase of 9,426

shares of common stock at an exercise price of $ 1.06

per share (subject to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions) as part of a settlement

June 30, 2025, the Company issued a five-year warrant for the purchase of 25,000

shares of common stock at an exercise price of $ 2.00

per share (subject to adjustments for stock dividends, stock splits, mergers, consolidations and similar transactions).

the Year Ended June 30, 2026

July 1, 2025, the Company granted a restricted stock award under the 2022 Plan for 30,000

shares of common stock, which vested in full on the date of grant.

July 21, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 100,000

shares of common stock, which vest based on certain revenue targets.

August 21, 2025, the Company granted a restricted stock award under the 2022 Plan for 725,000

shares of common stock, which vested in full on the date of grant.

September 5, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 360,000

shares of common stock, which vest monthly over one year commencing on October 5, 2025.

September 5, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 120,000

shares of common stock, which vest monthly over one year commencing on October 5, 2025.

September 9, 2025, the Company granted a restricted stock award under the 2022 Plan for 15,000

shares of common stock, which vested in full on the date of grant.

September 9, 2025, the Company granted a restricted stock award under the 2022 Plan for 20,000

shares of common stock, which vested in full on the date of grant.

October 6, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 94,340

shares of common stock, which vest quarterly commencing on January 1, 2026.

October 13, 2025, the Company granted a restricted stock award under the 2022 Plan for 4,000,000

shares of common stock, which vested in full on the date of grant.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

October 13, 2025, the Company granted a restricted stock award under the 2022 Plan for 3,250,000

shares of common stock, which vested in full on the date of grant.

October 20, 2025, the Company granted two

restricted stock awards for an aggregate of 300,000

shares of common stock, which vested in full on the date of grant.

November 17, 2025, the Company granted a restricted stock award under the 2022 Plan for 6,000,000

shares of common stock, which vested in full on the date of grant.

December 31, 2025, the Company entered into share surrender agreements with various holders, pursuant to which a total of 640,000

shares of previously-granted restricted awards were terminated and all shares granted pursuant thereto were surrendered to the Company

for cancellation.

March 17, 2026, the Company granted a restricted stock award under the 2022 Plan for 6,860,914

shares of common stock, which vest half on the one year anniversary and the remainder vest over 8 quarters commencing June 17, 2027.

the Year Ended June 30, 2025

September 19, 2024, the Company granted a restricted stock unit award under the 2022 Plan for 295,000

shares of common stock, of which 150,000

shares will vest in equal parts over the course of thirty-six (36) months, with 1/36th vesting each month commencing on the grant date

and thereafter on the same day of the month as the grant date, and the remaining shares will vest as the Company achieves certain sales

targets in a twelve-month period.

January 2, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 200,000

shares of common stock, of which 75,000

shares vested on the date of grant, and the remaining shares will vest quarterly over three years.

March 20, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 16,807

shares of common stock which will vest quarterly over one year commencing on April 1, 2025.

April 15, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 100,000

shares of common stock, of which 20,000

shares vested immediately and the remaining shares will vest quarterly over two years.

April 15, 2025, the Company granted a restricted stock award under the 2022 Plan for 50,000

shares of common stock, all of which vested in full on the date of grant.

May 6, 2025, the Company granted restricted stock awards under the 2022 Plan for an aggregate of 13,172

shares of common stock, all of which vested in full on the date of grant.

May 6, 2025, the Company granted a restricted stock unit award under the 2022 Plan for 90,000

shares of common stock which will vest quarterly over one year commencing on July 1, 2025.

June 2, 2025, the Company granted a restricted stock award under the 2022 Plan for 307,701

shares of common stock, all of which vested in full on the date of grant.

June 11, 2025, the Company granted a restricted stock award under the 2022 Plan for 500,000

shares of common stock, all of which vested in full on the date of grant.

information presented in the following table represents the restricted stock awards, including performance-based awards, granted and outstanding

during the period:

Based Restricted Shares

Service-Based

Restricted Shares

Grant Date Fair Value

Beginning balance

( 1,212,500 )

Outstanding, unvested grants at June 30, 2024

( 1,089,658 )

Outstanding, unvested grants at June 30, 2025

Stock-based Compensation

Stock options and warrants are granted at the

fair market value of the underlying common stock on the date of grant.

The Company recognizes compensation expense for these awards using

the straight-line recognition method over the vesting period.

The fair value of stock options and warrants was

estimated at the date of grant using a Black-Scholes option-pricing model with the following weighted average assumptions for the years

ended June 30, 2025 and 2024:

2025 June 30,

Outstanding, unvested grants

at June 30, 2025

Outstanding, unvested grants

at June 30, 2026

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

options and warrants are granted at the fair market value of the underlying common stock on the date of grant.

The Company recognizes

compensation expense for these awards using the straight-line recognition method over the vesting period.

fair value of stock options and warrants was estimated at the date of grant using a Black-Scholes option-pricing model with the following

weighted average assumptions for the years ended June 30, 2026 and 2025:

Risk-free interest rate

1 unchanged sentence

Expected volatility

Expected life of awards 4.6 years 3.3 years

Expected life of awards

Fair value of awards granted during the year

The risk-free interest rate is based on U.S.

issues with a remaining term equal to the expected life of the awards.

The determination of expected volatility is based on historical

volatility of an appropriate industry sector index.

The weighted average expected term was estimated for options using the average of

the vesting term and contractual term of the awards.

SOLUTIONS, INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2025 AND 2024

Warrants Stock

Options Weighted

Life (years) Weighted

Beginning balance 46,263 2,770,000 5.01 $ 0.59

Granted - 525,000 2.44 3.31

Granted 87,500 0.86 0.86

Cancelled ( 46,263 ) -

risk-free interest rate is based on U.S.

government issues with a remaining term equal to the expected life of the awards.

The determination

of expected volatility is based on historical volatility of an appropriate industry sector index.

weighted average expected term was estimated for options using the average of the vesting term and contractual term of the awards.

Outstanding, June 30, 2024 (2,738,472 shares exercisable)

Granted 790,509 - 4.76 1.54

Granted - 150,000 1.93 3.73

( 124,205 ) 0.25

Outstanding, June 30, 2025 (1,242,741 shares

( 170,344,970

Exercised ( 331,657 ) ( 1,875,795 ) 0.40

Outstanding, June 30, 2026 (25,006,269 shares exercisable)

aggregate intrinsic value of the 25,006,269

shares exercisable at June 30, 2026 was $ 20,505,140 .

The intrinsic value and total cash received of awards exercised for the year ended June 30, 2026 was $ 139,756,816

and $ 370,288 ,

respectively.

The aggregate intrinsic value of the 1,242,741

shares exercisable at June 30, 2025 was $ 3,019,860 .

The intrinsic value and total cash received of awards exercised for the year ended

June 30, 2025 was $ 5,364,108 and $ 403,171 , respectively.

The aggregate intrinsic value of the 2,738,472 shares exercisable at June 30,

2024 was $ 3,668,019 .

No cash awards were exercised during the year ended June 30, 2024.

Total stock compensation expense for the year

ended June 30, 2025 was $ 3,203,230 .

The intrinsic value and total cash received of awards exercised for the year ended June 30, 2025 was $ 5,364,108

and $ 403,171 ,

respectively.

stock compensation expense for the year ended June 30, 2026 was $ 9,227,013 .

Total stock compensation expense for the year ended June 30, 2025 was $ 3,203,230 .

In addition, $ 45,986,614

of warrants issued to representative of the underwriters in the initial public offering during the year ended June 30, 2024 were recorded

as an offset to equity.

As of June 30, 2025, total unrecognized stock compensation expense was $ 882,317 with the weighted average period

over which it is expected to be recognized of 1.45 years.

of warrants issued to brokers and investment managers during the year ended June 30, 2026 were recorded as an offset to equity.

June 30, 2026, total unrecognized stock compensation expense was $ 3,251,616

with the weighted average period over which it is expected to be recognized of 2.23

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Loss Per Share

following table sets forth the computation of basic and dilutive net income per share of common stock:

Basic and Diluted

Net Loss Per Share

The following table sets forth the computation

of basic and dilutive net income per share of class A and class B common stock:

Year Ended June 30,

Basic and Diluted Net Loss Per Share

Allocation of undistributed loss

$ ( 180,510 )

$ ( 6,561,765 )

$ ( 171,420 )

Allocation of undistributed

( 174,160,864

Weighted average number of shares used in per share computation

Basic and diluted net loss per share

SOLUTIONS, INC.

Weighted average number

of shares used in per share computation

Basic and diluted net loss per

the twelve months ended June 30, 2026, the Company operated three Segments:

which specializes in the development and production of cleaning products that produce pure aqueous ozone using patented nanobubble technology

that is highly effective in cleaning, sanitizing, and deodorizing surfaces and high-touch areas

established on September 5, 2025 when the Company adopted a Digital Asset Trading strategy focused on Dogecoin as part of a $ 175

million private placement offering.

AI Infrastructure, announced on June 8, 2026, focused on building data centers to meet the increasing compute needs of AI companies

to the establishment of our digital asset treasury strategy on September 5, 2025, and AI Critical Infrastructure business on June 8, 2026,

reportable operating segments as of June 30, 2026:

(i) the CleanCore segment, which was engaged in the development and production of cleaning

products and solutions that are marketed for professional, industrial, or home use;

(ii) the Treasury segment, which executed our digital

asset treasury strategy focused on Dogecoin and includes the Treasury Assets;

and (iii) the AI Critical Infrastructure segment, which

is building the next generation of data centers that help power the AI economy.

Treasury segment included dedicated resources assigned to execute on our digital asset strategy, unrealized gain or loss on digital assets,

and other third-party costs associated with our digital assets holdings, and income tax effects generated from our Dogecoin holdings to

better align with their activities and utilization.

AI Critical Infrastructure segment includes costs related to the development of data centers.

This segment has not generated any revenue

as of June 30, 2026.

Company’s chief operating decision maker (“CODM”) is the Company’s Chief

Executive Officer , Tyler Hassen, who was appointed on March 16, 2026, who managed the Company as three discrete segments as well

as on a consolidated basis, in conjunction with the Company’s General Manager, who was the former Chief Executive Officer, Clayton

The CODM used net income (loss) to assess the profitability of the CleanCore Segment by comparing actual to budgeted results on

a quarterly basis.

In doing so, he focused on revenue, gross profit, and operating profit (loss) of the CleanCore Segment.

The CODM assessed the Treasury Segment using the value of the Dogecoin and number of tokens held.

The CODM assesses the AI Critical segment

using actual vs.

budgeted expenses and progress towards construction completion.

All segments allocate personnel and budget accordingly

to maximize potential profitability.

The CODM also uses net income (loss) to understand the impact from income taxes and financing costs

for general tax and liquidity planning purposes.

following table presents each Segment and on a consolidated basis, the Company’s revenues, gross profit and operating profit (loss)

regularly provided to the CODM and reconciled to net income (loss) for each of the periods presented.

Total segment assets provided to

the CODM are also disclosed in the tables below for each period presented.

For the Year Ended June 30, 2026

Loss from Operations

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

The Company files income tax returns in the U.S.

for federal and applicable foreign and state jurisdictions.

Management is required to analyze all open tax years, as defined by the statute

of limitations, for all major jurisdictions, which includes federal and certain states.

The fiscal year ended June 30, 2023 was the entity’s

initial year of existence, and is not subject to federal or state tax examinations prior to this period.

The tax impact of the Irish subsidiary

formation in the current tax year did not have a material impact on the Company’s tax provision.

The One Big Beautiful Bill Act

was not enacted until after the fiscal year end, therefore the effects are not included.

The Company is still assessing what impact, if

any, it will have, however given the fact the Company has a valuation allowance, management does not believe there will be a material

The Company’s provision for income taxes

is comprised of the following components:

Years Ended June 30,

Company files income tax returns in the U.S.

federal and applicable foreign and state jurisdictions.

of CleanCore is required to analyze all open tax years, as defined by the statute of limitations, for all major jurisdictions, which includes

federal and certain states.

The fiscal year ended June 30, 2023 was the entity’s initial year of existence, and is not subject to

federal or state tax examinations prior to this period.

The tax impact of the Irish subsidiary in the current tax year did not have a

material impact on the company’s tax provision.

On July 4, 2025, the United States enacted tax reform legislation through the One

Big Beautiful Bill Act, which changes existing U.S.

tax laws, including extending or making permanent certain provisions of the Tax Cuts

and Jobs Act, repealing certain clean energy initiatives, in addition to other changes.

The Company analyzed this information and there

is not significant impact.

Company’s provision for income taxes is comprised of the following components:

Ended June 30,

Current Tax Expense (Benefit)

2 unchanged sentences

Deferred Tax Expense (Benefit)

Total Income Tax Expense (Benefit)

The Company’s income tax expense from continuing

operations for the year ended June 30, 2025 differed from the statutory federal rate of 21 % as follows:

Tax Expense (Benefit)

Company’s income tax expense from continuing operations for the year ended June 30, 2026 differed from the statutory federal rate

Pre-Tax Book Net Loss

( 174,074,701

Years Ended June 30,

Ended June 30,

Rate Reconciliation

5 unchanged sentences

Other permanent differences

Increase (decrease) in valuation allowance related to current period profit and loss activity

(decrease) in valuation allowance related to current period profit and loss activity

Total tax expense

SOLUTIONS, INC.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Deferred tax assets and liabilities consist of

the following:

Years Ended June 30,

tax assets and liabilities consist of the following:

Ended June 30,

Deferred Tax Assets

Intangible Assets

Accrued expenses

1 unchanged sentence

Lease liabilities

Unrealized Gain / Loss

Capital Loss Limitation

NOL carryforwards

Valuation allowance

( 4,315,623 )

( 1,936,367 )

Total Deferred Tax Assets

6 unchanged sentences

Total Deferred Tax Liabilities

$ ( 119,487 )

$ ( 184,379 )

Net Deferred Tax Asset (Liability)

In assessing the realizability of deferred tax

assets, management considers whether it is more-likely-than-not that some portion of the deferred tax asset will not be realized.

ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those

temporary differences become deductible.

As of June 30, 2025, the Company recognized a

full valuation allowance on its net deferred tax asset to reflect the fact it is not more-likely-than-not to realize any portion of the

Years Ended June 30,

Other Items – All Gross

Tax Asset (Liability)

assessing the realizability of deferred tax assets, management considers whether it is more-likely-than-not that some portion of the deferred

tax asset will not be realized.

The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income

during the periods in which those temporary differences become deductible.

of June 30, 2026 the Company recognized a full valuation allowance on its net deferred tax asset to reflect the fact it is not more-likely-than-not

to realize any portion of the asset.

Ended June 30,

Other Items –

Federal NOL Carryovers

State NOL Carryovers

At June 30, 2025 and 2024, the Company had net

operating loss carryforwards for Federal income tax purposes of $ 14,216,453 and $ 2,715,784 , respectively, which would be available to

offset future federal taxable income, if any, and would not be subset to expiration.

At June 30, 2025 and 2024, the Company has net operating

loss carryforwards for state income tax purposes of $ 14,216,453 and $ 2,715,784 , which are available to offset future state taxable income,

which is subject to expiration beginning in 2043.

Commitments and Contingencies

Legal Proceedings

From 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.

The Company is currently not aware

of any such legal proceedings or claims that it believes will have a material adverse effect on its business, financial condition or operating

Retirement Plans

The Company does not maintain a defined contribution

plan or any other type of retirement plan for its employees.

The Company has a non-cancellable operating lease

commitment for its office facility expiring in 2028.

Rent expense totaled $ 161,664 and $ 130,723 for the years ended June 30, 2025 and

2024, respectively.

SOLUTIONS, INC.

June 30, 2026 and June 30, 2025, the Company had net operating loss carryforwards for Federal income tax purposes of $ 61,922,502

and $ 14,114,900 ,

respectively which would be available to offset future federal taxable income, if any, and would not be subject to expiration.

30, 2026 and June 30, 2025, the Company has net operating loss carryforwards for state income tax purposes of $ 61,922,502

and $ 14,114,900

which are available to offset future state taxable income, which is subject to expiration beginning in 2043.

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.

The Company is currently not aware of any such legal proceedings or claims that it believes will have a material

adverse effect on its business, financial condition or operating results.

Company does not maintain a defined contribution plan or any other type of retirement plan for its employees.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

The following table discloses the lease cost,

discount rate, and remaining lease term for operating leases as of June 30, 2025 and 2024:

2025 June 30,

Company has a non-cancellable operating lease commitment for its office facility expiring in 2028.

Rent expense totaled $ 161,664

and $ 161,664

for the years ended June 30, 2026 and 2025, respectively.

following table discloses the lease cost, discount rate, and remaining lease term for operating leases as of June 30, 2026 and 2025:

Operating lease cost

Remaining lease term 2.7 years 3.7 years

Remaining lease term

Discount rate

The discount rate was determined using the Company’s

external debt and was adjusted for collateralization, term and lease amount.

The following table discloses the undiscounted

cash flows on an annual basis and a reconciliation of the undiscounted cash flows of operating lease liabilities recognized in the balance

sheet as of June 30, 2025:

Year Ended June 30,

discount rate was determined using the Company’s external debt and was adjusted for collateralization, term and lease amount.

following table discloses the undiscounted cash flows on an annual basis and a reconciliation of the undiscounted cash flows of operating

lease liabilities recognized in the balance sheet as of June 30, 2025:

Ended June 30,

Total undiscounted cash flows

Less amount representing interest

Less amount representing

Present value of lease liabilities

1 unchanged sentence

Noncurrent lease liabilities

Settlement Agreement

On June 5, 2025, the Company entered into a settlement

agreement with Boustead relating to certain compensation that Boustead asserted was owed to it under an engagement letter between the

parties, dated September 21, 2022 and an underwriting agreement between the parties, dated April 25, 2024.

Pursuant to the settlement

agreement, the Company agreed, among other things, to pay Boustead $ 100,000 in cash within 45 days of signing of the settlement agreement

and $ 1,050,000 in cash upon the closing of a financing, offering or other transaction to raise capital (such a transaction, a “Financing

Transaction”) in an amount of at least $ 50 million;

provided that if the Company consummates one or more Financing Transactions

in an amount of less than $ 50 million, then the Company must pay Boustead no less than two percent ( 2 %) of the total amount of funds disbursed

to the Company pursuant to each such Financing Transaction until Boustead receives a total of $ 1,050,000 in cash.

In addition, upon closing

of a Financing Transaction, the Company agreed to issue to Boustead a warrant for the purchase of 160,824 shares of class B common stock

at an exercise price equal to the lower of (i) the price per share paid in such Financing Transaction or (ii) the exercise price of any

warrants issued to the placement agent or financial advisor in connection with such Financing Transaction.

The Company was also required

to pay $ 100,000 in cash to Boustead within 45 days from the date of the agreement.

Subsequent Events

The Company has evaluated events subsequent to

June 30, 2025 to assess the need for potential recognition or disclosure.

Such events were evaluated through August 22, 2025, the date

the consolidated financial statements were available to be issued.

June 5, 2025, the Company entered into a settlement agreement with Boustead Securities, LLC (“Boustead”) relating to certain

compensation that Boustead asserted was owed to it under an engagement letter between the parties, dated September 21, 2022 and an underwriting

agreement between the parties, dated April 25, 2024.

Pursuant to the settlement agreement, the Company agreed, among other things, to

pay Boustead $ 100,000

in cash within 45 days of signing of the settlement agreement and $ 1,050,000

in cash upon the closing of a financing, offering or other transaction to raise capital (such a transaction, a “Financing Transaction”)

in an amount of at least $ 50

provided that if the Company consummates one or more Financing Transactions in an amount of less than $ 50

million, then the Company must pay Boustead no less than two percent ( 2 %)

of the total amount of funds disbursed to the Company pursuant to each such Financing Transaction until Boustead receives a total of $ 1,050,000

In addition, upon closing of a Financing Transaction, the Company agreed to issue to Boustead a warrant for the purchase of 160,824

shares of common stock at an exercise price equal to the lower of (i) the price per share paid in such Financing Transaction or (ii) the

exercise price of any warrants issued to the placement agent or financial advisor in connection with such Financing Transaction.

20, 2025, the Company entered into a second settlement agreement with Boustead pursuant to which the Company issued 375,000

shares of Class B common stock to Boustead.

Management Agreement

to the terms of the Asset Management Agreement, the Company agreed to pay the Asset Manager and 21Shares a monthly fee in arrears computed

at an annual rate as follows:

in the aggregate on amounts up to and including $ 1,000,000,000

in Treasury Account value, with 1.75 %

paid to the Asset Manager and 0.25 %

paid to 21Shares;

in the aggregate on amounts above $ 1,000,000,000

up to and including $ 1,500,000,000

in Treasury Account value, with 1.5 %

paid to the Asset Manager and 0.25 %

paid to 21Shares;

and (iii) 1.5 %

in the aggregate on amounts above $ 1,500,000,000

in Treasury Account value, with 1.25 %

paid to the Asset Manager and 0.25 %

paid to 21Shares.

Such payments may be made, in the sole discretion of the Asset Manager or 21Shares, in shares of common stock, cash,

or Dogecoin and shall be pro-rated for partial periods.

These agreements were terminated on February 27, 2026, with the final monthly

payment paid on February 5, 2026.

The Company transferred 70,000,000

Dogecoin tokens in relation to the termination of the agreements.

FRONTIER INC.

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

JUNE 30, 2026 AND 2025

Advisor Agreement

November 17, 2025, the Company entered into a strategic advisor agreement with Dogecoin Ventures LLC (which, for the avoidance of doubt,

is not related to the Asset Manager), pursuant to which the Company engaged Dogecoin Ventures LLC to provide certain advisory services

relating to the Company’s digital asset treasury business in exchange for, among other things, a monthly advisory fee of $ 83,333 .

This agreement was terminated on February 27, 2026, with the final monthly payment paid on January 15, 2026.

The Company paid $ 5,000,000

cash and issued 3,800,000

shares of common stock in relation to the termination of the agreement.

Company has evaluated events subsequent to June 30, 2026 to assess the need for potential recognition or disclosure.

Such events were

evaluated through September 28, 2026, the date the consolidated financial statements were available to be issued.

The following were noted:

On July 1, 2025, the Company issued an aggregate

of 57,952 shares of class B common stock upon vesting of restricted stock unit awards granted under the 2022 Plan.

On July 1, 2025, the Company granted a restricted

stock award under the 2022 Plan for 30,000 shares of class B common stock, all of which vested in full on the date of grant.

On July 21, 2025, the Company granted a restricted

stock award under the 2022 Plan for 250,000 shares of class B common stock, of which 125,000 shares vested in full on the date of grant

and the remaining 125,000 shares will vest quarterly for 5 quarters.

On July 21, 2025, the Company granted a restricted

stock unit award under the 2022 Plan for 100,000 shares of class B common stock, which will vest based on the Company’s achievement

of certain revenue targets for the year ended June 30, 2025.

On August 21, 2025, the Company granted a restricted

stock award under the 2022 Plan for 725,000 shares of class B common stock, which vested in full on the date of grant.

In July and August 2025, the Company issued an

aggregate of 151,667 shares of class B common stock upon the exercise of warrants for gross proceeds of approximately $ 184,267 .

Pursuant to the requirements of Section 13 or

15(d) 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.

August 22, 2025

CLEANCORE SOLUTIONS, INC.

/s/ Clayton Adams

July 9, 2026, the Company announced its first data center project.

Located in West Texas, and with development platform provider HST Technologies,

Inc., the company’s plan projects the initial phase to supply 200-megawatts of critical IT utility load to tenants by early 2029,

with initial revenue expected in the first half of the calendar year 2028 as part of a phased approach.

The project has the potential

to expand to more than 500-megawatts by 2030.

July 20, 2026, substantially all Dogecoin assets were sold for approximately $ 33.4

The proceeds will be used to fund the Company’s AI strategy.

July 29, 2026, the Company announced its second data center project, a 40-megawatt critical IT load campus located in Minnesota with a

fully executed tenancy agreement with Cerebras Systems, a leading AI compute company.

The site is currently under construction, and the

Company expects to bring approximately at least 55-megawatts of utility power capacity and 40-megawatts of critical IT load fully online

by the end of the second calendar quarter of 2027.

Revenue is expected to steadily increase in the first half of 2027.

The initial contract

value is over $ 800

million dollars for a ten-year commitment with potential to reach over $ 3

billion dollars in aggregate revenue if two ten-year extension options are exercised by Cerebras.

August 31, 2026, the Company changed its name from CleanCore Solutions Inc.

to Zone Frontier Inc.

11, 2026, the Company priced a best efforts public offering of 275,829,576

shares of the Company’s common stock, par value $ 0.0001

per share, pre-funded warrants to purchase up to 124,170,424

shares of Common Stock and accompanying warrants to purchase up to 400,000,000

shares of Common Stock

September 11, 2026, the Company’s Chief Financial Officer, David Enholm, retired.

Chief Executive Officer, Tyler Hassen, now serves

as the Company’s principal financial officer and principal accounting officer with additional support from Vice President of Finance,

Meredith Kenyon, and numerous third-party accounting advisors with bookkeeping, SEC compliance and technical accounting expertise.

to the requirements of Section 13 or 15(d) 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.

September 28, 2026

ZONE FRONTIER INC.

Executive Officer

Executive Officer, Principal Financial Officer, and Principal Accounting Officer)

to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the

registrant and in the capacities and on the dates indicated.

Chief Executive Officer (Principal Executive Officer,

Principal Financial Officer, and Principal Accounting Officer)

Alexander Benjamin Spiro

Benjamin Spiro

Timothy Stebbing

Clayton Adams

Chief Executive Officer

(Principal Executive Officer)

/s/ David Enholm

Chief Financial Officer

(Principal Financial and Accounting Officer)

Pursuant to the requirements of the Securities

Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and

on the dates indicated.

/s/ Clayton Adams

Chairman and Chief Executive Officer (principal executive officer)

August 22, 2025

Clayton Adams

/s/ David Enholm

Chief Financial Officer (principal financial and accounting officer)

August 22, 2025

/s/ Brent Cox

August 22, 2025

/s/ Peter Frei

August 22, 2025

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