OTC: BCRD

BlueOne Technologies, Inc.

CIK 0001496690 · SIC 7389 · Miscellaneous Business Services NEC

Micro Revenue $260K Assets $12M as of Aug 23, 2026

BlueOne Technologies, Inc (OTQX: BCRD), a Nevada corporation (the “Company” or “BlueOne”), is a publicly traded financial technology company undergoing a significant strategic transformation. Following the acquisition of Millennium EBS Inc. (“Millennium”), a sophisticated fintech platform provider,… About this business →

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10-Q Filed Aug 11, 2026 · Period ending Jun 30, 2026

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10-K Filed Jul 14, 2026 · Period ending Mar 31, 2026

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8-K Filed May 13, 2026 · Period ending May 11, 2026

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8-K Filed Mar 16, 2026 · Period ending Mar 9, 2026

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10-Q Filed Feb 17, 2026 · Period ending Dec 31, 2025

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10-Q Filed Nov 19, 2025 · Period ending Sep 30, 2025

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10-K Filed Aug 27, 2025 · Period ending Mar 31, 2025

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8-K Filed Apr 10, 2025 · Period ending Apr 4, 2025

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Latest financial statements

From 10-Q filed Aug 11, 2026 (period ending Jun 30, 2026). As printed on the EDGAR/iXBRL face — not generated by the model.

As filed

Condensed Consolidated Statements of Operations (Unaudited)

Description Three months ended June 30, 2026 Three months ended June 30, 2025
Revenues 11,000 95,556
Operating Expenses
Cost of revenues (excluding software amortization included in G&A) 18,831 35,060
Legal and filing fees 3,948 677
Rent 37,789
General and administrative 270,434 359,953
Total Operating Expenses 293,212 433,479
Loss from Operations (282,213) (337,923)
Other Income (Expense)
Interest income
Interest expense (5,309) (5,590)
Total Other Income (Expense) (5,309) (5,590)
Loss before Income Taxes (287,522) (343,513)
Provision for Income Tax
Net Income (Loss) (287,522) (343,513)
Net Income (Loss) of subsidiary attributable to non-controlling interest 68,284 69,483
Net Income (Loss) Attributable to Common Shareholders (219,238) (274,030)
Basic and Diluted Net Income (Loss) Attributable to Common Shareholders Per Share (0.02) (0.02)
Weighted Average Number of Shares Outstanding Basic and Diluted 14,428,865 14,273,353

Condensed Consolidated Balance Sheets

Description June 30, 2026 March 31, 2026
ASSETS
Current Assets
Cash 630 177,159
Accounts receivable, net 19,726 20,344
Prepaid deposits and other current assets 67,500
Total Current Assets 87,856 197,503
Property and equipment, net 40,677 40,677
Software, net 12,287,813 12,389,563
Goodwill
Right-of-use asset
Deposits
Total Assets 12,416,346 12,627,742
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Accounts payable and accrued liabilities 865,824 783,878
Compensation payable to officer 890,765 890,765
Deferred revenue 3,295 4,645
Related party payables 35,897 35,897
Loan payable, current portion 500,000 500,000
Lease liabilities current maturity 46,201 50,671
Total Current Liabilities 2,341,982 2,265,856
Loan payable, non-current portion
Lease liabilities net of current maturity
Total Liabilities 2,341,982 2,265,856
Commitments and Contingencies (See Note 8)
Stockholders' Equity
Preferred stock, $0.001 par value; 25,000,000 shares authorized, Series A Preferred Stock, 1,000,000 shares designated, 292,000 shares and 292,000 shares issued and outstanding at June 30, 2026 and March 31, 2026, respectively. 292 292
Common stock, $0.001 par value; 500,000,000 shares authorized, 14,428,865 shares and 14,333,310 shares issued and outstanding at June 30, 2026 and March 31, 2026, respectively. 14,429 14,334
Additional paid in capital 13,560,283 13,560,378
Stock subscriptions received
Accumulated deficit (8,087,438) (7,868,199)
Total BlueOne Card Inc. Stockholders' Equity 5,487,566 5,706,805
Non-controlling interest in subsidiary 4,586,798 4,655,082
Total Equity 10,074,364 10,361,886
Total Liabilities and Equity 12,416,346 12,627,742

Condensed Consolidated Statements of Cash Flows (Unaudited)

Description Three months ended June 30, 2026 Three months ended June 30, 2025
Cash Flows from Operating Activities:
Net loss (287,522) (343,513)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation 26,716
Inventory reserve
Non-cash rent expense (4,471) 664
Amortization of software 101,750 101,751
Credit loss expense 0
Changes in operating assets and liabilities:
(Increase)/decrease in accounts receivable 618 (2,471)
(Increase)/Decrease in inventory 0
(Increase)/Decrease in prepaid deposits and other current assets (67,500)
Increase/(Decrease) in accounts payable and accrued liabilities 81,946 5,590
Increase/(Decrease) in compensation payable to officer 54,903
Increase/(Decrease) in deferred revenue (1,350) (1,507)
Increase/(Decrease) in related party payables 0 107,850
Net Cash Used in Operating Activities (176,529) (50,016)
Cash Flows from Investing Activities:
Cash paid for purchase of internal-use software costs
Cash paid for purchase of property and equipment (2,024)
Cash proceeds from long term assets (0)
Net Cash Used in Investing Activities (0) (2,024)
Cash Flows from Financing Activities:
Cash proceeds from sale of common stock 6,350
Cash paid to related party for acquisition of subsidiary
Cash proceeds from related party
Net Cash Provided by Financing Activities 6,350
Net (Decrease) in Cash (176,529) (45,690)
Cash Beginning of the Year 177,159 46,018
Cash End of the Year 630 328
Supplemental Disclosures of Cash Flows
Cash paid for interest 5,309 5,590
Cash paid for income taxes
Supplemental Disclosures of Non-Cash Investing and Financing Activities
Present value of initial lease liability and right-of-use asset
Issuance of payable for acquisition
Issuance of common stock for acquisition of subsidiary
Non-controlling interest acquired

Amounts as printed on the EDGAR/iXBRL face. Labels, columns, and figures are the filing face, not a GAAP stencil. Interactive statements & notes on EDGAR ↗

About BlueOne Technologies, Inc.

Source: Item 1 (Business) from the 10-K filed July 14, 2026. Description as filed by the company with the SEC.

ITEM 1.
BUSINESS

Overview

BlueOne Technologies, Inc
(OTQX: BCRD), a Nevada corporation (the “Company” or “BlueOne”), is a publicly traded financial technology company
undergoing a significant strategic transformation. Following the acquisition of Millennium EBS Inc. (“Millennium”), a sophisticated
fintech platform provider, we have evolved from our foundational business in prepaid card program management to now a diversified, global
provider of advanced payment infrastructure solutions for banks, financial institutions (FIs), and emerging fintech companies.

Our mission is to empower
financial organizations worldwide to modernize their payment systems, accelerate innovation, and meet complex regulatory requirements
with our agile, scalable, and compliant technology platforms. We operate at the intersection of regulatory compliance and payment innovation,
positioning the Company to capitalize on major, non-discretionary shifts in the global financial landscape.

Strategic Transformation:
The Millennium EBS Inc. Acquisition

The acquisition of Millennium
EBS represents a pivotal event in the Company’s history, fundamentally re-shaping our business model and growth trajectory. Millennium
brings a proprietary, state-of-the-art technology platform and deep domain expertise in critical areas of financial technology. This acquisition
has immediately expanded our total addressable market and shifted our primary focus toward the high-growth, business-to-business (B2B)
in the traditional banking, payments and the fintech sector. Our strategy is now centered on leveraging the Millennium platform to deliver
a comprehensive suite of “Payment Hub” related services.

Read full description ↓

Our Core Offerings and Solutions

Our operations are now organized
around two principal service lines:

1. Fintech and Payment
Hub Solutions (via Millennium EBS)

This is our primary engine
for growth and innovation. The Millennium EBS platform provides the infrastructure that enables banks, financial institutions, processors
and fintechs to manage, process, and optimize payment flows efficiently. Key solutions include:

·
Payment Hub and Orchestration Platform: A centralized solution that allows banks and FIs to streamline all payment types (e.g., ACH, wire, card, real-time payments) through a single, integrated hub. This reduces operational complexity, lowers costs, and enhances flexibility.

·
ISO20022 Migration and Compliance: The global financial industry is undergoing a mandatory transition to ISO 20022, a new, data-rich messaging standard. This transition presents a significant technological challenge for most banks. Millennium’s platform is designed to act as an accelerator, helping institutions fast-track their ISO 20022 adoption, meet compliance deadlines, and unlock the value of enriched data which can be used within all platforms at financial institutions and other service providers.

·
Remittance-as-a-Service (RaaS): We provide a turnkey platform for fintech companies and other businesses seeking to launch and operate cross-border remittance services, significantly lowering their barrier to entry and accelerating time-to-market.

1

2. Remittance Program
via BlueOne Pay

BlueOne Technologies Inc., intends to introduce BlueOne Pay, a platform
which will enable a seamless, low-cost conversion of stablecoin USDT (Tether) into USD, delivering funds through bank transfers, prepaid
cards, or cash pick up. After customers are verified under KYC in compliance with regulatory standards (one-time verification), they will
be able to send USDT to a BlueOne Pay wallet address, where BlueOne will then convert the widely used USDT to USD using either our liquidity
provider or exchange partner.

This is a cost-effective
solution than traditional bank wires or SWIFT, considering many users and underserved groups receive crypto currency, but lack ways to
convert it into USD. Moreover, BlueOne’s remittance program via BlueOne Pay, is designed to comply with U.S. financial institutions
and regulations, and also under the current Trump administration endorsing pro-innovation regulatory environment, stablecoins such as
USDT are becoming increasingly accepted as payment and for remittance. The Trump administration has expressed support for U.S. dollar
backed stablecoins, provided it is fully backed and regulated which will allow stablecoin remittance and fintech growth. BlueOne Card’s
remittance program is structured to meet these standards.

Market Opportunity and
Growth Strategy

We are positioned to capitalize
on powerful, long-term trends in the global financial services industry, including the mandatory transition to ISO 20022, the modernization
of legacy banking systems, and the growth in digital remittances. Our growth strategy is focused on global expansion, targeting banks
and financial institutions in North America, Europe, and Asia.

Regarding remittance, more
than $150 billion outbound remittances are sent annually in the U.S., and over 500 million people are globally utilizing and own crypto
assets including USDT. USDT is the most widely used stablecoin, with a daily trading volume exceeding $70 billion.

The target demographic including
the underbanked, freelancers, immigrants, and digital nomads prefer USDT compared to the timely and more costly SWIFT, and this will lead
to global revenue generation with BlueOne Pay with FX cost and remittance fees.

Recent Developments and
Key Partnerships

To execute our strategy,
we have recently secured key commercial agreements that validate our technology and market approach:

Abeam Consulting: We have formed a strategic
partnership with a global business consulting firm, Abeam Consulting, to leverage their extensive network of banking clients to promote
and implement our ISO 20022 and Payment Hub solutions. Millennium EBS is in discussions to form a strategic partnership with a Fortune
500 company that serves over 600 financial institutions in more than 140 countries. The goal of this collaboration is to expand the global
reach and implementation of our ISO 20022-compliant Payment Hub platform, enabling financial institutions to modernize their payment infrastructure,
meet regulatory requirements, and streamline cross-border transactions.

Ongoing ISO 20022 Implementations

We have secured an engagement with a large commercial
bank in Nepal to facilitate its transition to the ISO 20022 standard, serving as a critical reference case in the South Asian market.
This transaction also expected to bring more banks as Millennium’s customers. Other areas currently focused are Sri Lanka (where
we are currently providing services), Middle East and Arica.

We are currently head headquartered in Newport Beach,
California.

2

Background

BlueOne Technologies, Inc. (formerly BlueOne Card,
Inc.) was incorporated under the laws of the State of Nevada on July 6, 2007.

In 2019, following a court-approved custodianship,
the Company underwent a change in control and subsequently changed its corporate name to Manneking Inc. and later to BlueOne Card, Inc.

On December 13, 2024, the Company completed a share
exchange transaction pursuant to which it acquired a 60% equity interest in Millennium in exchange for shares of the Company’s common
stock. As a result of the transaction, Millennium became a majority-owned subsidiary of the Company. On March 4, 2026, the remaining cash
consideration payable in connection with the acquisition was converted into equity pursuant to an agreement between the parties.

On March 11, 2026, the Company filed a corporate
action request with FINRA to change its name from BlueOne Card, Inc. to BlueOne Technologies, Inc. The name change became effective on
April 15, 2026, and the Company’s common stock continues to trade on the OTC market under the symbol “BCRD.”

Marketing of Products and Services

We market our products and services through an extensive
network of sales representatives and through our website, www.blueonecard.com. We plan to modify the website to blueonepay.com for the
remittance and digital payments and crypto currencies

Intellectual Property

All intellectual property required for the operation
of our business is provided through BlueOne Card and Millenium EBS.

Employees

As of March 31, 2026, we had two full-time employees,
Nabil A. Bader, our President, Chief Executive Officer, Chief Financial Officer, Secretary and Treasurer and Mr. Shinto Matthew, our Chief
Scientific Officer. At any given time, we engage 8-10 independent contractors who have very extensive experience in operations, compliance
and risk management and marketing.

On October 31, 2024, Millenium EBS entered into a
consulting agreement with Shinto Matthew, our Chief Scientific Officer. The terms of the agreement are stated in PART III, Item 11 “Executive
Compensation” section.

Competition

The remittance business is an old business that
has been around for hundreds of years and is still profitable as you see new fintech companies entering various niches. Our focus on
a handful of countries allows us to use our proprietary technology and knowledge by managing the FX cycle internally which will
allow us lower costs than most of the players in the market

Government Regulations

We will be partnering with banks, fintech companies
and MSB’s to be able to leverage their licenses. Once we generate volumes that will sustain the ability to economically use our
own license BCRD will obtain our own licenses. In the initial stage we will require a percentage of our cash and securities to be held
as a deposit with parties whose licenses we will have access to.

3

U.S. Securities Laws

We are subject to regulations by U.S. federal and
state securities laws as a public company, including the Securities Act of 1933, as amended (the “Securities Act”)
and the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

SEC Reporting

We are an OTCQX issuer filing current, public information
with OTC Markets Group Inc. electronic quotation venue under the trading symbol “BCRD” Through our Exchange Act filings with
the SEC. There is a highly illiquid nature in investing in our common stock.

We are a fully reporting public reporting company
filing reports, proxy statements, information statements and other information with the SEC. You may read and copy this information, for
a copying fee, at the SEC’s Public Reference Room at 100 F Street, N.E., Washington, D.C. 20549. Please call the SEC at 1-800-SEC-0330
for more information on its Public Reference Room. Our SEC filings will also be available to the public from commercial document retrieval
services, and at the website maintained by the SEC at http://www.sec.gov.