OTC: CIRX

In
undertaking this new product manufacturing and distribution opportunity, we have taken advantage of our distribution and manufacturing
relationships established in several global locations during the last 20 years.

We
continue our efforts to:

●
develop
product manufacturing relationships with various foreign and domestic suppliers, including:

○
obtaining,
sometimes at our cost and for our exclusive benefit, tobacco import regulatory licenses;

◌
designing
product logos and labeling;

◌
obtaining
regulatory approval for our HUSTLER®-brand product labeling where required;

◌
securing,
at our cost and for our exclusive benefit, necessary FDA 510(k) approval for condom manufacturing;

◌
developing
and refining regular and sugar-free energy drink and water assorted flavorings and formulations;

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●
create
samples, wholesale and point-of-sale displays, catalogs, and related merchandising materials;

●
develop
digital and hard copy media support, website, product spokesperson content, direct television commercials, print, and miscellaneous
media;

●
establish,
through our marketing and distribution relationships, distribution and delivery channels, inventory management, and related logistics;

●
lease
Las Vegas facilities to house our offices, showroom, and warehouse;

●
assemble
a team of contract consultants and support staff to expand into full operations when our business development progresses; and

●
design
data gathering, reporting, and analytical systems to support product and market development and refinement to respond to changing
dynamics.

Our
GloBrands Manufacturing and Distribution Agreement

Our
December 2019 Exclusive Manufacturing and Distribution Agreement with GloBrands grants to us the exclusive right to manufacture, distribute,
and sell specified products, including the authority to deal directly with distribution chain participants and to collect all product
payments. We are authorized to retain from the collected sales proceeds an amount equal to 120% of our cost of goods sold, plus 10% of
gross sales of the covered products. GloBrands reimburses us 105% of certain of our media placement expenses.

Our
agreement with GloBrands is subject in all respects to its rights as licensee under its licensing agreements with the Flynt/HUSTLER®
organization to use the HUSTLER® brand name. The Flynt/HUSTLER® organization has approved our manufacturing and distribution
arrangement. GloBrands is obligated to fully and timely perform and observe all terms, covenants, and conditions of the three underlying
licenses between it and the Flynt/Hustler organization, including the payment of required minimum and actual royalties to the Flynt/HUSTLER®
organization. Further, GloBrands cannot amend the license agreements or waive or release any material right under the underlying Flynt/HUSTLER®
licenses. Under the Exclusive Manufacturing and Distribution Agreement, we transmit royalty payments on GloBrands’ behalf directly
to the Flynt/HUSTLER® organization.

We
have a limited license to use the HUSTLER® brand name for the exclusive purposes of fulfilling our obligations under the Exclusive
Manufacturing and Distribution Agreement.

GloBrands’
License to Use the HUSTLER® Brand Name

Our
Exclusive Manufacturing and Distribution Agreement with GloBrands implements its three separate product licenses with the Flynt/HUSTLER
organization covering three branded products or product groups (condoms, energy drinks and waters, and natural leaf small cigars and
premium cigars, electronic cigarettes/cigars, hookahs, and hookah tobacco), with minimum initial term guaranteed payments. The guaranteed
payments are a prepayment of, and are applied to, actual royalties of the gross sales price of products, less freight and returns. The
licenses authorize worldwide product distribution through mass retail, drug stores, supermarkets, club stores, direct response, pharmacies
casinos/nightclubs, convenience stores, internet sales via licensee’s websites, and miscellaneous other outlets. Each license is
automatically renewable for an additional five-year term, subject to adjustment to the amount of the guaranteed payments. All manufacturing,
labeling, and marketing materials, samples, and representative products are subject to the prior approval of the Flynt/HUSTLER® organization.

Each
license is terminable by the Flynt/HUSTLER® organization if any material default by GloBrands is not cured within 60 days after notice
(10 days in the case of nonpayment). We are not entitled to receive a copy of any notice of default.

Business
Approach

Our
GloBrands-HUSTLER® current activities reflect our commitment and ability to assist our clients in developing their licensed brands
and to provide a range of products in various categories for markets globally. We can provide complete product development, manufacturing,
and distribution services for a wide range of business sectors. From first concept to design, engineering, prototyping, manufacturing,
packaging, marketing, inventory control, distribution, shipping, warranty fulfillment, and customer service.

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Consumer
Product Commercialization—Contract Marketing

In
addition to current activities under our GloBrands-HUSTLER® Manufacturing and Distribution Agreement, we are seeking to commercialize
one or more consumer products. We identify what we believe to be the need for a product or other demand and then seek a product that
may be distributed to address that demand. When we identify a need, but find no suitable available product, we may design our own product
for commercialization.

We
pursue contract marketing relationships principally in the domestic consumer products markets, such as home and garden, kitchen, health
and beauty, toys, and licensed merchandise for television, sports, and other entertainment properties. If we deem it suitable, we may
obtain rights from the product owner to manufacture and market a particular product, generally in consideration of the payment of a royalty,
sometimes accompanied with an initial fee. Frequently, owners of undeveloped products or product concepts are seeking branding, marketing,
manufacturing, order fulfillment, and distribution assistance.

Our
commercialization efforts include developing product packaging, branding the product, arranging third-party manufacturing, establishing
distribution channels, and arranging order fulfillment. We anticipate that these activities will generally be undertaken by third parties
under contract. In some cases, we may brand a product under a license to use a third-party’s recognized name, as we did in the
case of the discontinued Playboy-branded energy drink; seek an endorsement from a publicly recognized celebrity, sports figure, or other
person; or obtain the rights to use the image, likeness, or logo of a product or a person, such as a well-known celebrity. Licensed merchandise
is then sold and marketed in the entertainment and sports franchise industries. We anticipate that these products will be introduced
into the market under either one uniform brand name or separate trademarked names that we originate and own or acquire by license.

The
contract-manufacturing industry specializes in providing the program management, technical and administrative support, and manufacturing
expertise required to take products from the early design and prototype stages through volume production and distribution of a quality
product on time and at a competitive cost. This full range of services gives the customer an opportunity to avoid large capital investments
in plant, inventory, equipment, and staffing, so that instead, it can concentrate on innovation, design, and marketing. By using our
contract-manufacturing services, customers have the ability to improve the return on their investment with greater flexibility in responding
to market demands and exploiting new market opportunities. Our efforts will be led by our current chief executive officer and others
that we may hire as employees or engage as independent contractors.

In
previous years, we found that customers increasingly required contract manufacturers to provide complete turn-key manufacturing and material
handling services, rather than working on a consignment basis in which the customer supplies all materials, and the contract manufacturer
supplies only labor. Turn-key contracts involve design, manufacturing and engineering support, procurement of all materials, and sophisticated
in-circuit and functional testing and distribution. The manufacturing partnership between customers and contract manufacturers involves
an increased use of “just-in-time” inventory management techniques that minimize the customer’s investment in component
inventories, personnel, and related facilities, thereby reducing its costs.

Based
on the trends we have observed in the contract-manufacturing industry, we believe we will benefit from the increased market acceptance
of, and reliance upon, the use of manufacturing specialists by many original equipment manufacturers, or OEMs, marketing firms, distributors,
and national retailers. We believe the trend towards outsourcing manufacturing will continue. OEMs use manufacturing specialists for
many reasons, including reducing the time it takes to bring new products to market, reducing the initial investment required, accessing
leading manufacturing technology, gaining the ability to better focus resources in other value-added areas, and improving inventory management
and purchasing power. An important element of our strategy is to establish partnerships with major and emerging OEM leaders in diverse
segments across our target industries. Due to the costs inherent in supporting customer relationships, we focus on customers with which
the opportunity exists to develop long-term business relationships. Our goal is to provide our customers with total manufacturing solutions
through third-party providers for both new and more mature products, as well as across product generations—an idea we call “Concept
to Consumer.”

We
have also previously designed, engineered, manufactured, and supplied international electronic consumer products and general merchandise
for various marketers, distributors, and retailers selling overseas. We have provided manufacturing services to the direct-response and
retail consumer markets. Our experience and expertise enable us to enter a project at various phases: engineering and design; product
development and prototyping; tooling; and high-volume manufacturing. Our contacts with Asian suppliers have helped us to maintain our
status as an international contract manufacturer for multiple products in a wide variety of industries, which will allow us to target
larger-scale contracts.

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We
have developed markets for several product lines, including medical devices, beverages, tobacco products, fitness and exercise products,
household and kitchen products and appliances, and health and beauty aids, some of which are manufactured in China. We anticipate that
offshore contract manufacturing will play an increased role moving forward as resources become available to us.

All
marketing costs are reimbursed by the entity the Company licenses its products from. Any expense attributed to the Company is negligible.

Sales
and Marketing

We
review opportunities to identify products that we may market through current sales channels. We also seek new paths to deliver products
and services directly to end users and are pursuing strategic and reciprocal relationships with retail distribution firms whereby they
would act as our retail distribution arm and we would act as their manufacturing arm, with each party giving the other priority and first
opportunity to work on the other’s products.

We
believe there may be a significant marketing advantage related to our development and introduction of the suite of products under the
HUSTLER® brand that identifies our products and outweighs related costs.

Our
contacts in Central America, Thailand, Vietnam, China, and other Asian countries may allow us to increase our manufacturing capacity
and output with minimal capital investment required. By using various subcontractors, we may leverage our upfront payments for inventories
and tooling to control costs and receive benefits from economies of scale in Asian manufacturing facilities.

Typically,
we may be required to prepay a portion of the purchase order price for materials. In exchange for financial commitments, we may receive
dedicated manufacturing responsiveness and eliminate the costly expense associated with capitalizing completely proprietary facilities.
For example, we previously expanded our manufacturing capabilities for our beverage division outside the United States to accommodate
international customers by contracting with manufacturers in Hungary, The Netherlands, South Africa, and India. This is also the case
moving forward with the current branded products manufactured and distributed for GloBrands.

During
a typical contract manufacturing sales process, a customer provides us with specifications for the product it wants, and we develop a
bid price for manufacturing a minimum quantity that includes manufacturing, engineering, parts, labor, testing, and shipping. If the
bid is accepted, the customer is required to purchase an agreed minimum quantity, and additional product is sold through purchase orders
issued under the original contract. Special engineering services are provided at either an hourly rate or a fixed contract price for
a specified task.

Competition

As
we seek to develop and introduce new private label or similarly branded proprietary products, we may be dependent on our ability to acquire
licensing rights with established, broadly recognized brand names, which are typically owned by large, international firms that carefully
guard their name’s integrity and reputation. We have little market position or operating history to support our efforts to develop
exclusive marketing relationships. On the contrary, we may be adversely affected by the history of our relationship with Playboy Enterprises,
Inc., in distributing its private label Playboy nonalcoholic energy drink.

Competition
in our targeted markets is based on manufacturing technology, merchandise quality, responsiveness, the provision of value-added services,
and price. To be competitive, we must provide technologically advanced manufacturing services, maintain quality levels, offer flexible
delivery schedules, and deliver finished products on a reliable basis and for a favorable price.

The
manufacturing services industry is large and diverse and serviced by many companies, including several that have achieved significant
market share. We will compete with different companies depending on the type of service or geographic area. Certain of our competitors
may have greater manufacturing, financial, research and development, and marketing resources than we have.

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We
will also face competition from current and prospective customers that evaluate our capabilities against the merits of manufacturing
products internally.

Regulation

We
or the products we sell are subject to typical federal, state, and local regulations and laws governing the operations of manufacturing
facilities, including environmental disposal, storage, and discharge regulations and laws; employee safety laws and regulations; and
labor practices laws and regulations. We and the firms that manufacture the products that we market and distribute typically require
compliance with applicable good manufacturing procedures, including FDA 510(k) certification for medical devices such as condoms. We
coordinate those efforts and, when we bear the related costs, hold the exclusive rights under those regulatory clearances. We are primarily
responsible for complying with importing and interstate shipping licenses, registrations, reporting, and related excise tax payments
for tobacco products we handle.

We
generally are not required under current laws and regulations to obtain or maintain any specialized or agency-specific other licenses,
permits, or authorizations to conduct our manufacturing services, but we must obtain licenses to sell tobacco products in all states.
We believe we are in substantial compliance with all relevant regulations applicable to our business and operations. All international
sales permits are the responsibility of the local distributors, which are required to obtain all local licenses and permits.

Employees

As
of December 31, 2025, we had four full-time employees, including our officers and directors, and twenty-three part-time contract workers.
We now rely on part-time and contract workers, independent contractors, and consultants to meet our needs while minimizing fixed overhead.
We expect to continue to rely on this strategy in the future as our increasing activities require more personnel.