OTC: LSEB

We are confident in our ability to operate cost
efficiently and compete in a highly saturated market by addressing the observed opportunity. LSEB will capture a new space within the
market, which is in need of innovation and quality options. Majority of existing swimwear brands have similar strategies, providing consumers
with trend-driven styles and fair quality at a mid-high tier price bracket, representing a similar structure to fast fashion. Focusing
on luxury swimwear items for both men and women, LSEB’s collection will embody its affluent, contemporary target market entirely.
The individual men’s and women’s sub-collections will be coordinating, as the partnered portion of our target market values
looking well put-together as a couple, as well as individually. The physical presence of our collection has the following defining attributes;
fine details and finishings, alluring silhouettes, coordinating pieces between the men’s and women’s sub-collections.

LSEB’s designs are highly influenced by
ready-to-wear fashions. Our intention is that individually, our designs are versatile enough that they can exceed their intended purpose;
swimming and lounging, making appearances in the customer’s daily wardrobe. To ensure the highest quality in fabrics, hardware and
embellishments, LSEB will put emphasis on the sourcing process for each individually item. Newest technologies in fabrics and manufacturing
will be utilized in design and production stages, and may include technologies such as, quick drying finishes or shapewear fabric. From
goods to packaging and labeling, the brand identity has been absolutely thought through and is evident across all areas.

Our mission is to become a single source of innovative
luxury swimwear for our target market. The Company has recognized the sales and profit potential of luxury swimwear for men and women,
as consumers are willing to invest in the swimwear category and seek new brands and product assortment. We strive to offer consumers the
highest quality products with a new fashion-forward, innovative outlook to swim fashion.

1

LSEB is dedicated to being a dominant provider
of luxury swimwear globally, and known for:

·
Highest quality products and services

·
Accurate, efficient and quality customer service

·
Honesty, integrity and continually adding value to its customers, partners and associates.

From inception to March 31, 2026 we have incurred
an accumulated deficit of $774,530. Based on our financial history since inception, our auditor has expressed substantial doubt as
to our ability to continue as a going concern. The Company has recently commenced sales, but has limited operating history. The ability
of the Company to continue as a going concern depends upon its ability to raise adequate financing and develop profitable operations.
If we cannot generate sufficient revenues from our services, we may have to delay the implementation of our business plan. Management
is actively targeting sources of additional financing to provide continuation of the Company’s operations and growth. In order for
the Company to meet its liabilities as they come due and to continue its operations, the Company is solely dependent upon its ability
to generate such financing.

The Company is actively seeking financing for
its current business operation. The Company is optimistic that the financing will be secured and the going concern risk will be removed.
Any capital raised will be through a private placement and will result in the issuance of shares of common stock from the Company’s
authorized capital.

We do not consider our self a blank check company and
we do not have any plan, arrangement, or understanding to engage in a merger or acquisition with any other entity. We do not consider
ourselves a blank check company, as we have a specific business plan and have moved forward with our business operations including commencing
sales in the 3rd quarter ended December 31, 2023.

Our consolidated audited financial statements
are stated in United States Dollars and are prepared in accordance with United States Generally Accepted Accounting Principles.

Swimwear Market Trends

The Company believes
the outlook for the swimwear industry, and LSEB in particular, is very promising. Swimming is one of the most popular leisure and fitness
activities globally. The demand for swimwear is increased by consumers’ interest in swimming and the number of family beach vacations,
which fuels the market’s expansion. Furthermore, the swimwear market is expanding due to consumers leading healthier lifestyles
and participating in more water sports like swimming. In addition, factors including the rise in women’s demand for high-end swimwear,
the expansion of public and private swimming facilities, and the adoption of e-commerce platforms all contribute to the market’s
rapid progress. Product demand is being driven by the global increase in population and product innovation to meet the need for specialized
clothing for water sports and poolside or beachside vacations.

Over the next several
years, LSEB is expected to benefit significantly from certain favorable demographic and industry trends. Based on SkyQuest’s global
research, in the sports & swimwear segment, the product volume is expected to amount to 4,376.4m pieces by 2028, and it’s anticipated
to show a volume growth of 3.8% in 2025. Such substantial growth projections indicate lucrative opportunities for market participants
active in the swimwear market. According to SkyQuest, the women’s swimwear application segment held a 52.4% revenue share in 2022
and is projected to witness lucrative growth to reach 57.6% by 2028 with a CAGR of 6.2%. Women are buying more swimsuits because they
want to look chic at the beach or pool. Innovative product ranges are in high demand in the global women’s swimwear market. It has
inspired manufacturers to release cutting-edge swimwear, like swimsuits that block damaging U.V. radiation and smart swimwear. Thus, the
development of the swimsuit market as a whole will benefit from these novel products.

2

North America is predicted
to reach 32.5% of the market share in the coming years. The United States is the most important market in North America for swimwear.
The market in this region will grow faster than the market in Europe. The rising number of people participating in swimming activities
will aid the growth of the swimwear market in North America in addition to an ongoing rise in leisure goods spending. The Asia Pacific
region has positioned itself as the largest regional market for swimwear products. Population growth, rising health awareness, and product
innovation are expected to fuel market expansion in the region’s developed economies. Furthermore, domestic growth in water sports
and fitness participation among developing countries such as China and India is expected to influence regional market growth positively.

The Global Swimwear Market
Size was valued at 20.2 billion USD in 2025-2026, and it is expected to reach a value of 34 billion USD by 2032, at a CAGR of 5.8% over
the forecast period (2025-2033). Specifically, the women’s segment dominates this market, accounting for over 65% of the share in
2025. It is clear that consumers are not only willing to invest in swimwear goods, but are seeking new brands and product assortment.
The swimwear market is being driven by the rising rate of global population and product innovation to meet the need for specialized clothes
for water activities and vacations by the pool or beach. It is expected that consumers will acquire various types of swimsuit goods based
on their comfort, activities, and fashion appeal as a result of rapid changes in fashion trends and a rise in disposable money. Women
from many cultures are becoming more and more interested in designer swimwear that enhances the slimming effect and gives value-added
features such as practical cuts and fashionable designs. The growth of the spa and beauty sectors as well as rising female demand for
specialty swimwear are in part driving the swimwear and beachwear market. Swimming is thought to be the most well-liked sport and leisure
activity. Growing fitness concerns among people of all ages are boosting interest in swimming as the finest physical activity. In turn,
this is laying the groundwork for the mass purchasing of swimwear products. The market is also being driven by growing technical and process
innovation in developed economies. The market has grown as a result of the development of numerous types of sophisticated fabrics that
maintain their colour for a longer amount of time and are resistant to chlorine.

The luxury swimwear market
in Asia and Latin America is experiencing notable growth, driven by rising disposable incomes, evolving fashion preferences, and increased
tourism. In 2024, the Asia-Pacific luxury swimwear market is valued at approximately USD 5.4 billion, accounting for about 23% of the
global market. It’s projected to grow at a CAGR of 8.0% from 2024 to 2031. China: Valued at USD 2.43 billion in
2024, with a projected CAGR of 7.5%. Growth is fueled by increased domestic demand and a shift towards local brands. India: Market
size of USD 649 million in 2024, expected to grow at a CAGR of 6.8%. Southeast Asia: Valued at USD 373 million in 2024, with
a projected CAGR of 9.0%, indicating significant growth potential. The region is witnessing a surge in online retail channels, with luxury
brands collaborating with local influencers and designers to cater to cultural preferences.

Asia-Pacific and Latin
America, Middle East and Africa (LAMEA) collectively contributed a global market share of over 30 percent in 2024. Asia-Pacific individually
is projected to grow at a “significant” CAGR of 8.4 percent. Key players in the global swimwear industry include Haddow Group
Plc, Nike Inc., Boardriders, Inc., Arena Italia S.p.A., O’Neill, Inc., Swimwear Anywhere, Inc., Adidas AG, Gap Inc., Phillips-Van
Heusen Corporation (PVH Corp.), and Perry Ellis International Inc (Allied Market Research). Recent movement in the industry includes Perry
Ellis International, Inc., entering into Nike Swim distribution agreements in Latin America with R1 Sports Ltda in Brazil, Uldin SA in
Argentina, Uruguay and Paraguay, Superdeporte Plus Peru S.A.C in Peru, Bolivia, and Ecuador.

Luxury in Swimwear

As of 2025, luxury accounted for 12-14% of the
women’s swimwear market. By 2028, the market share is expected to grow to 18-22%, with most-stocked brands being Eres, Solid &
Striped, and Melissa Obadash. Luxury e-commerce platforms, such as Farfetch and Matches, have increased their women’s swimwear offerings
from anywhere between 288 – 349%. Market forecasters believe that it’s the global luxury e-commerce retailers who will be
most successful in expanding the swimwear category (Edited.com).

3

Travel and Tourism

Travel and tourism is one of the world’s
largest industries, reaching a global economic contribution (direct, indirect and induced) of a record $11.7 trillion in 2025. According
to recent data obtained by IATA (International Air Transportation Association), approximately 35% of vacationing Americans had intentions
of travelling internationally to destinations that require swimwear attire in 2025, which is a 9% increase from 2020. The average consumer
is changing their spending habits, and travel is benefiting as a result. In addition to these statistics, there is also a growing social
trend of spending on experiences, such as travel, rather than tangible goods. Several factors contribute to this trend:

Seeking happiness and fulfillment: Research
suggests that experiences tend to provide longer-lasting happiness compared to material possessions. People are realizing that investing
in experiences can lead to more meaningful and fulfilling lives.

Social media influence: Platforms like
Instagram and Facebook have made it easier for people to share their experiences with others. This can create a desire to partake in similar
experiences, driving the popularity of travel and other experiential activities.

Changing priorities: Many individuals,
particularly millennials and younger generations, prioritize experiences over material possessions. They value creating memories and having
unique adventures over accumulating belongings.

Status symbol: Experiences are increasingly
becoming a status symbol. Sharing stories about exotic travels or unique experiences can convey social status and cultural capital.

Ease of access: With advancements in technology
and travel infrastructure, experiencing different cultures and destinations has become more accessible and affordable for many people.

This shift in spending habits has implications
for various industries, including travel, hospitality, entertainment, and leisure. Companies are adapting their offerings to cater to
this growing demand for experiences, creating new opportunities in the market. With tourism and travel expected to continue growing at
consistent rate to 2025, the swimwear industry is sure to reflect a similar advance.

Strategy

The Company’s business strategy is designed
to drive sales growth, maximize gross margin dollars and operating cash flow, capitalize on cost reduction opportunities and build customer
loyalty, thereby strengthening the Company’s position as a leading swimwear provider. The company will rely on the efficiency of
our supply and distribution chain for the successful implementation of its business strategy. Key elements of this strategy include:

Diverse Product Selection

Our product assortment will be narrow and curated,
showcasing various styles and patterns that will be well received and understood by our customers. While establishing ourselves within
the luxury sector, our products will follow a competitive pricing strategy.

4

Strong Customer Service

Customer satisfaction is of upmost importance
to us, which is why we provide a range of services to educate and tailor support to each customer, both directly and through third parties.
These services will be provided online as well as through our 1-800-701-8561. Additionally, we acknowledge the importance of customer
feedback and intend on adopting it when improvements are needed.

Strengthening LSEB’s Leadership Position
in the Swimwear Industry

Favorable industry trends, such as those described
in General, provide the Company with continued opportunities to capitalize on its strengths in providing high quality swimwear
and building trust with its customers, while simultaneously educating the customer. The Company intends to strengthen its leadership position
in this high-growth category by improving operations, enhancing the quality of swimwear products provided to its customers, and cultivating
a welcoming, professional work environment, which we believe ultimately attracts superior staff. These initiatives will best position
the Company to maximize profits and customer retention. The Company also intends to build market share in the swimwear category by offering
consistently innovative and quality products that ensure customer satisfaction, maintaining open communication with customers, and offering
the added convenience of an efficient distribution strategy.

Driving Sales and Profitability

By focusing on the constant development and improvement
of our product offering, sales platforms, marketing and overall business strategy, the Company will achieve highest profitability. The
following tactics will ensure leverage in the industry;

·
Early adoption of developments in fabric and production technologies or trend

·
Expansion of product categories

·
Consistent, innovative marketing campaigns

·
Adopting latest technologies as they pertain to marketing and eCommerce

Enhancing Operating Efficiencies to Maintain
Strong Competitive Position

LSEB’s operating margin will grow steadily
through the successful implementation of centralized distribution and other key activities, and a focus on maximizing gross margin dollars.
The Company plans to realize additional operating efficiencies both at the corporate level and within its e-commerce site, which will
give the Company the flexibility to offer increased value to its customers and strengthen its competitive position in the industry. In
keeping with our commitment to being a low-cost operator, the Company believes it can further leverage its buying power to realize additional
efficiencies in areas such as supply chain, and capital expenditures.

5

Increase our Brand
Awareness

We are continuing to increase brand awareness
and customer loyalty through our consistent marketing efforts and planned web and mobile advertising expansion. Our campaign-focused marketing
programs are designed to reinforce the premium image of our brand and our connection with consumers. LSEB Creative has built a comprehensive
paid advertising initiative targeting both North American and international markets. Utilizing major platforms such as Meta (Facebook
and Instagram), Pinterest, and Google, the Company aims to significantly broaden the brand’s audience reach.

Introduce New Product
Technologies

We will continue to focus
on developing and offering products that incorporate technology-enhanced fabrics and style features that differentiate us in the market
and broaden our customer base. We believe that incorporating new technologies, providing advanced features and using differentiated manufacturing
techniques will reinforce the authenticity and appeal of our products, ultimately driving sales growth.

Broaden the Appeal
of our Products

We will selectively seek
opportunities to expand the appeal of our swimwear line and improve productivity to increase our overall market share. This includes our
post launch plans to expand our product offering in categories such as beachwear and men’s daywear.

Operations

Product

Our product design and development efforts are
led by Lauren Bentley and include a team of designers based in the US and abroad who are dedicated to premium quality. Our design and
development team identifies trends based on market intelligence and research, proactively seeks the input of our target market and broadly
seeks inspiration consistent with our goals of fit, style and function superiority. As we strive to provide our customers with intricately
designed and skillfully constructed garments, our team works closely with our suppliers to ensure specifications are reached. We will
partner with independent inspection, verification, and testing companies, who conduct a variety of tests on our fabrics, testing performance
characteristics including retention, abrasion resistance, colorfastness, and sun damage. We offer premium swimwear that is optimized for
fit, comfort, functionality and style. By combining functionality with elevated design, our brand not only has strong consumer appeal,
but also attracts a growing core of consumers that desire swimwear suited to their lifestyles. We believe our superior quality and technically
advanced products allow us to maintain premium price points and encourage repeat purchases among our customers.

Design and Styling

Focusing on luxury swimwear items for both men and women, LSEB’s
collection embodies its affluent, contemporary target market entirely. The individual men’s and women’s sub-collections are
coordinating, as the partnered portion of our target market values looking well put-together as a couple. The physical presence of our
collection has the following defining attributes; fine details and finishings, alluring silhouettes, coordinating pieces, and a runway-ready
look. The designs are highly influenced by ready-to-wear fashions Our intention is that individually, our designs are versatile enough
that they can exceed their intended purpose - swimming and lounging, making appearances in the customer’s daily wardrobe. To ensure
the highest quality in fabrics, hardware and embellishments, LSEB will put emphasis on the sourcing process for all items individually.
Newest technologies in fabrics and manufacturing will be utilized in design and production stages, and may include technologies such as,
quick drying finishes or shapewear fabric. From goods to packaging and labeling, the brand identity has been absolutely thought through
and is evident across all areas.

6

Adjustability, Fit, and Sizing

We believe the authenticity of our products is
driven by a number of factors. These factors include our inspired design process, our use of technical materials, our sophisticated manufacturing
methods and our innovative product features.

LSEB is wholly committed to developing garments
that enhance the customer’s body, evoking feelings of empowerment and boldness. Technologically advanced fabrics, techniques, and
adjustable features, will collectively result in a truly tailored fit, unmatched by anyone.

Women’s

Adjustability functions that appear in some of
our women’s designs include adjustable shoulder straps, tie-back straps, and hook & eye bra closures. Additional notable fir
features include shapewear inserts, underwire or floating underwire to give added support, and molded cups. Each women’s SKU is
designed and constructed with the intention of enhancing the female figure. Sizing scales to vary based upon individual styles but will
categorize as one of the following; numeric sizing (Ex: 2-18) or bra sizing (Ex: 32B/C – 38 B/C).

Men’s

Our goal is not to reconstruct, but to enhance
the fit and styling of men’s swimwear currently on the market. We believe that men desire and deserve a perfectly fitting swim garment,
just as women do. An example our improvements includes the addition of hidden, inner drawstring to our swim trunks, which will reinforce
the zipper and snap closure, ensuring security during use. Other styles include waist fasteners on either side of the body, which allow
the wearer to further adjust the garment, creating a tailored fit. Our technologically advanced stretch net lining conforms to the body
without restriction for optimal comfort. Along with these features, our size offering, which will be numeric (Ex: 26-40) and inseam length
options (Ex: 4.5” or 6.5”), will provide the perfect fit for every man.

Pricing Strategy

LSEB will follow a competitive pricing strategy;
the process of selecting strategic price points to best take advantage of a product-based market relative to competition. We comprehend
the trials and tribulations that come with launching a new brand in a conglomerate-ruled industry (luxury). Our competitive strategy will
allow us to effectively reach our target market, build brand recognition, and establish unisons with our primary competitors. Following
this introduction stage, we will look to restructure this pricing strategy to a premium pricing strategy to further create desirability
among consumers.

Women’s

·
One-piece or two-piece set; $220-450 USD

·
Cover-up; $275-400 USD

Men’s

·
Swim trunk; $220-240 USD

7

Product Sourcing

We do not own or operate any manufacturing facilities.
We instead choose to contract with third-party vendors for fabrics, trims, and garment manufacturing. We do not have any long-term contracts
with our suppliers or manufacturing sources for the production and supply of noted components, as we believe in commissioning work where
we will see exceptional results, which is constantly evolving. An additional way in which we ensure customers are receiving superior product
is with our design and development team, who works closely with our suppliers to ensure the particular specifications of our products
are met.

Our manufacturers are well versed in luxury fashion
products and provide us with the skills and efficiency necessary to adapt to changing trends and new technologies. We plan to support
future growth through multiple manufacturers. We have developed relationships with a number of our vendors and take great care to ensure
that they share our commitment to quality and ethics. We do not, however, have any long-term agreements requiring us to use any specific
manufacturer, and no manufacturer is required to produce our products in the long term. We require that all of our manufacturers adhere
to a code of conduct regarding quality of manufacturing, working conditions and other social concerns. We will also work with a leading
inspection and verification firm to closely monitor each supplier’s compliance to applicable law. In managing our sourcing relationships,
Ms. Bentley has existing relationships with manufacturers and will continue to explore new vendors, making changes when and if necessary.

Our company stands for the highest level of quality,
thus our materials and trims are sourced from various countries across the world; each geographic region and specific factory have individual
capabilities, skills, and technologies. Our belief is to source based on quality, not ease. Manufacturing will take place in Europe, as
this is where craftsmanship was born. Here we will find the best of swimwear, intimates, and dressmaking ateliers. The Company currently
has relationships with the following suppliers Carvico USA Inc, Eurojersey S.p.A, Tessitura Taiana Virgilio S.p.A, Lampo by Ditta Giovanni
Lanfranchi S.p.A,, and Chargeurs * PCC Fashion Technologies.

It is also worth noting that our millennial market
values the longevity of a garment, as they are aware of the importance of sustainability in fashion. By sourcing based on quality, and
manufacturing in small quantities at the most qualified factories in the world, we will be able to meet our market’s values and
expectations.

Distribution

LSEB will be utilizing a multi-channel distribution
strategy, which will include both B2B and B2C relationships. Our main distribution channel will be eCommerce, as it will ensure our highest
profitable margins and allow immediate access for the consumers. Additionally, emphasis will be placed on establishing relationships with
buyers and retailers worldwide, with the intension of pursuing a retail distribution channel following our introduction stage.

Technology

Our ecommerce platform is powered by a bespoke
Wordpress website - developed by Stories Design Studio Ltd., - as Wordpress software is secure, easy to use, and offers features such
as responsive web design, search engine optimization (SEO), and fully customized pages. It’s these key features that set Wordpress
apart from other ecommerce software and has allowed us to build an advanced platform for our customers to shop.

8

Because LSEB understands the importance of our
customers and focusing our strategies based on their needs and wants, an advanced Customer Relationship Management system (CRM system)
will play a critical role in the success of our business. The system will gather, organize, and analyze customer information and preferences,
which will allow us to cater to each individual customer better. The advantage is improved efficiency and increase sales.

Marketing and Sales

Branding

Below is a glimpse of our Lauren Bentley Swimwear
brand assets, to be seen across all marketing platforms and medias;

Primary Logo, in black –

Secondary Logo, in black –

Submark, in black –

9

Marketing and Brand Recognition

Strategic communications are central to building
and reinforcing the LSEB brand. Our advertising, marketing and public relations strategy will be established by the Company’s marketing
team and, where appropriate, implemented with the support of industry professionals. The Company’s marketing communications strategy
will focus on both brand awareness, as well as more traditional product/price advertising. Marketing imagery and content will focus primarily
on product details and fit, as well as brand personality, exhibiting our competency and identity as a luxury brand. Focusing on the consistency
and quality of our complete marketing mix will establish brand recognition, and ultimately LSEB as an industry leader.

Mobile and Web Marketing/Sales

One of the major market
trends influencing the growth of the swimsuit industry is the expansion of online and omnichannel retail. The fastest-growing segment
of the global retail industry is e-retailing. Because of the widespread usage of internet services, the stronger economy, and the advancement
of purchase and delivery possibilities brought about by the emergence of e-commerce, online shopping through smart devices has become
increasingly popular over time. The importance of omnichannel retailing has grown as a viable substitute for interacting with customers
both online and offline. In turn, this will fuel the expansion of the swimwear market over the coming years.

Through our research we found that 67% of the
buying process now takes place digitally (Digital Marketing Institute). We plan to capitalize on this evidence by directing majority of
our focus towards content, processes, and analytics across these channels. Our eCommerce website was built bespoke by our favored marketing
agency, Stories Design Studio Ltd. Website optimization, striking content, and the development of an omni-channel experience is our primary
focus. Modern day consumers are most likely to stay engaged when digital information and content is quick to access and easily understood.
Consistency and interconnection across all digital platforms, including web and mobile, are essential to the natural growth of our brand
and sales. Additional web and mobile tactics, such as reduced clicks, eye-catching content, and aesthetically pleasing graphic design,
are utilized to guarantee customer satisfaction. By implementing said tactics and regularly updating our platform with fresh content,
the Company will ensure consistent traffic and sales.

Below you will see mobile and web design images;

10

Email Marketing

In 2025, email remains the leading communication
channel for consumers, placing it as an important focus for the Company. Great emphasis will be put on composing and expanding our Email
List, communicating with the regularly to tease sneak-peaks, new product information, and any additional marketing campaigns. By doing
so, we will secure an audience among our target market and create excitement and desirability around the brand. To gain said Email List,
we will draw on A) industry contacts, B) prompt consumers with an opt-in form available and linked to all web and mobile outlets, and
C) an Email Marketing Service such as Drip, which focuses on intelligent marketing automation to convert visitors into subscribers. These
tactics, along with others, will successfully capture our audience and ensure tailored, consistent communication as our brand expands.

Event Marketing

The Company plans to host an event to raise awareness
of the brand, generate excitement, and most importantly, showcase the collection. It will be attended by industry professionals, potential
buyers, press, influencers, and supporters. The collection will be presented as an ongoing runway show throughout the evening. Location,
décor, food and drinks, and music will be thoughtfully chosen in order to best represent the brand’s overall style and values.

Direct Mail

Our strategy for direct mail focuses on PR packages.
The packages will include a selection of products from the collection, brand information, and a personalized note. This will be sent to
influencers that embody the brand, such as fashion’s favorite couple Negin Mirsalehi and Maurits Stibbe (Instagram; negin_mirsalehi
and m_stibbe), power couple Desi Perkins and Steven Perkins (Instagram; desiperkins and stevenperkins), and female entrepreneur Audrey
Leighton Rogers (@frassyaudrey). These influencers, along with others, would then wear and document themselves wearing our product on
their social media platforms. This strategy is expected to have great impact brand recognition and sales, as these influencers often have
reach of one-million plus followers worldwide.

Print Advertising

Although it may seem print advertising is diminishing
with today’s technology, the fashion industry and its consumers remain appreciative and continue to invest in the tactile sensation
of printed media. Accordingly, print advertising will play an important part in our strategy, with focus on securing featured advertising
in various fashion publications across the world. By establishing healthy relationships with industry professionals and hosting them at
our future event, we will then be able to nurture further conversations regarding potential publication features.

Marketplace

Competition

General

The market for swimwear is highly competitive.
In conjunction with increasing competition from established companies that are expanding their production and marketing, we are seeing
an influx of new entrants to the market.

11

LSEB believes it will be well positioned to compete
against many swimwear brands by concentrating on providing high levels of professional service and focusing on improving customer satisfaction
and guidance. The Company believes that consumers will pay for its value-added services and will be attracted to its premium selection
of men’s and women’s swimwear products. Competition in the luxury swimwear industry is based principally on brand image and
recognition as well as product quality, innovation, style, distribution, and price. We believe that we can successfully compete based
on our premium brand image and our innovative product. We also believe our ability to introduce new product innovations and combine versatility
and fashion will set us apart from our competitors.

Many swimwear products are available to our customers
from a number of retailers. In addition, our competitors could obtain exclusive rights from manufacturers to market particular products.

Significant price reductions by our competitors
could result in a similar reduction in our prices. Any of these competitive pressures may materially adversely affect our operating results.

Generally speaking, specialty swimwear brick and
mortar retail stores focus on low to mid-end inexpensive lines. High-end or luxury department stores best cater to our target market,
but also provide very little price comparison or depth of product. They tend to offer small collections of few select brands, which does
not allow much option for consumers.

Women’s

The women’s swimwear market has become increasingly
saturated with brands that embody similar brand personas and business models. Generally speaking, these brands offer trend-driven styles,
average fit and construction standards, at mid-high tier pricing. These brands tend to lack concise business or marketing plans and relying
on social media marketing for sales conversions. While this may prove successful during the rise of the swimwear industry, it will not
ensure long-term success or profitability. Although, such repetition has revealed an untouched area in the market; a consumer base that
values an air of sophistication and exclusivity.

Men’s

In contrast to women’s, the total market
share for men’s swimwear is comprised of few brands. Athletic brands and global fashion houses are the leading suppliers of men’s
swimwear, with few additional options falling in-between. Historically, male consumers have valued few choices, ease of purchase, and
brand recognition. However, during the last five years, we have seen this shift considerably. It’s become evident that men have
come to value the art of shopping, and particularly appreciate experiential shopping experiences. This matured consumer mentality among
men urges the industry to react by offering fresh designs and unparalleled customer experiences and service.

Current Alternatives

Note; the following Competitive Analysis examines
the Company’s decided primary competitors. Each company is considered a Primary Competitor based on the following shared elements;
Product Offering, Price Point, Target Market, and Quality

12

Amaio Swim – Women’s Line

Analysis

Amaio is a Los Angeles based brand that aims to
break the traditional swim and resort space by merging swimwear with runway fashions. Designed for the cosmopolitan woman, the brand places
a large emphasis on creating the next generation of “Après Swim”, a term that refers to activities following swimming
and the attire associated with it. This concept, along with their soaring prices, allows Amino to hone in on an extremely niche market,
and in return, has exceptional customer loyalty.

The company uses a premium pricing strategy, similar
to LSEB, however their prices are extremely high in relation to majority of brands in the industry. This is mainly due to the intricate
construction of their designs, as well as the heritage mills they source fabrics from. However, these factors also cause large variances
in prices across each commodity (maillot, two-piece, resort wear). By reducing the number of price points across each commodity, the customer’s
perceived value from one item to the next will be more in-line. A clear and concise pricing strategy is easier for consumers to understand
and allows them to feel comfortable with their purchase.

With digital sales increasing at an unfathomable
rate, it is important that modern retail businesses concentrate on expanding their reach and sales via digital platforms. Although Amaio
swimwear utilizes strong, brand-focused visual content on their social media platforms, it is clear by their number of followers that
these platforms do not have high conversion rates. With only 19.8K followers on Instagram, Amaio may want to consider social media growth
strategies to increase traffic and conversion rates, as well as brand recognition.

ERES Paris

Analysis

ERES Paris was founded in the late 1960’s
when Irène Leroux made the courageous decision to carry swimsuits year-round after haven taken over her parent’s sport shop.
Along with offering this commodity year-round, the company became a leader in the industry through their early adoption of Lycra and introduction
of “mix-and-match” swimwear sets, which allowed women to better personalize their fit and look. The brand focuses on offering
exceptional quality goods in simplistic silhouettes that complement the female body, which has positioned them as a staple swimwear retailer
in the industry.

Chanel Groupe acquired ERES Paris in 1996, which
was a fitting partnership, as the two brands gained popularity from their timeless, polished, feminine looks. Unlike Chanel, who continues
to incorporate innovative fashion items into their assortment, ERES strictly focuses on simplistic designs and refrains from offering
fashion items. This narrow assortment results in a missed market amongst women looking for statement swimwear.

ERES practices vertical integration, which allows
the company to avoid additional surcharges and fees related to manufacturing, duties, freight, etc. The company currently offers lingerie
loungewear, and accessories in addition to swimwear. It’s likely that ERES will look to expand their product category offering
in future to gain additional business and customers. As a result of being vertically integrated, introducing new commodities could result
in the hire of an additional specialized team, or sourcing new supplier with little to know previously stablished relationships.

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Orlebar Brown – Men’s Line

Analysis

Notable for bringing the concept of tailored clothing
to men’s swimwear, Orlebar Brown is a staple in the industry. As the first brand of their kind, the company was able to quickly
gain a customer following. But it is their consistency in product quality and customer focus that has allowed them to obtain the robust
level customer loyalty they have to this day. The company is most widely known for their quirky “Snap Short”, which is a featured
photograph printed swim short each season.

The company was established in 2007, but has since
been acquired by Chanel Inc. in 2018, which has provided them with extensive resources, financial support, and recognition. The company’s
assortment has grown from an exclusive swim short offering to additional categories, such as men’s resort wear and accessories,
as well as kidswear. The company has a definite opportunity in expanding their assortment with new commodities and/or markets, such as
women’s swimwear or men’s ready-to-wear.

Between their progressive ecommerce website, seven
bricks and mortar stores, as well as countless wholesalers across the world, Orlebar Brown’s reach is extremely impressive and effective.
Where the company has opportunity to increase reach is by undertaking an Experiential Marketing strategy, which could include more frequent,
innovative events with customers or enhancing the traditional bricks and mortar environment to be more engaging or interactive for the
customer.

Frescobol Carioca

Analysis

Influenced by the Brazillian landscape and denizens,
or otherwise known as “Cariocas”, Frescobol Carioca offers a range of luxury lifestyle products; Men’s swimwear being
the majority. The brand was founded in 2009 with a strong focus on environmentalism, quality, and ultimately allowing their customers
to “live like a Carioca”.

Frescobol Carioca has increased their brand recognition
through collaborations with world-renowned companies, such as Louis Vuitton and Eden Rock Hotel. Although such collaborations have increased
the company’s business, it is evident that they did not successfully market these ventures and therefore did not take full advantage
of the opportunity. Although the company has powerful social media outlets, it is their ecommerce that is lacking curated content and
fresh graphic design. By upgrading their ecommerce and harmonizing their various platforms, Frescobol Caricoa would increase communication,
customer traffic, and time spent on the platform.

Due to Frescobol Carioca’s focus on environmental
impact, they use an artisanal approach by running limited quantities of the items in their collections. Concepts such as this create great
urgency for customers to buy, however it also prevents potential sales above and beyond the quantities produced. By producing larger quantities
and shipping more stock to wholesalers and bricks and mortar locations, the brand could profit from additional sales rather than selling-out.

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Our Competitive Strengths

LSEB will be well positioned to maintain healthy
competition with brands. Notable competitive strengths include concept and assortment, high-functioning eCommerce platform, and our adept
management team. Competition in the luxury swimwear industry is based principally on brand image and recognition as well as product quality,
innovation, style, distribution, and price. We understand and hold the delicate balance of these factors necessary to find success in
our industry.

Below are the strengths
that differentiate the Company and are viewed internally as critical to our success;

Premium Swimwear Brand

LSEB aims to be the leading
destination for both men’s and women’s luxury swimwear. We believe customers will associate the LSEB brand with high-quality,
premium swimwear that incorporates technically advanced materials, innovative designs, and precise garment construction, providing the
best fit for our consumers. We believe our focus on coordinating men’s and women’s sub-collections differentiates us from
competitors and positions LSEB to address a void in the growing market. The nature of our premium brand will be reinforced by our B2C
retail strategy and selective distribution through high-end retailers and hotel resort boutiques. We believe this approach allows us to
further control our brand image and merchandising.

Distinctive E-Commerce
Experience

We have designed our
website with consumers in mind, focusing on easy navigation, eye-catching visuals, and elaborate product details. By incorporating tactics
such as responsive web design, Search Engine Optimization (SEO), and advanced Customer Relationship Management system (CRM system), we
strive to offer a seamless shopping experience for our customers. These tactics will allow us to gather, organize, and analyze customer
information and preferences, helping us cater to each customer and their individual needs.

Innovative Design Process

We attribute our ability to develop superior products
to a number of factors, including: our customer-driven design process; our collaborative relationships with third-party suppliers and
manufacturers to develop finest-constructed and technically advanced products; and our multi-channel retail strategy that allows us to
integrate both customer and retailer feedback into our product.

Experienced Management Team

Our founder and Chief
Executive Officer, Lauren Bentley, leads our design team and plays a central role in corporate strategy and promoting our distinctive
corporate culture. After graduating from post-secondary school with an Advanced Diploma in Fashion Business Management, she quickly climbed
the ladder of her career through hands-on experience, finding employment of various capacities in the fashion industry. Her industry experience
includes sales, design, sourcing, distribution, and finance. Ms. Bentley will assemble a management team with a complementary mix of retail,
design, operations, product sourcing and marketing experience from leading swimwear and retail companies. We believe our management team
will be well positioned to execute the long-term growth strategy for our business.

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Target Market

Primary

Demographic

·
Females 30-40 years and males 32-42 years; Millennial generation

·
Single or with long-term partner/fiancé, but not yet married

·
Lives in a 1-2 income family

·
Graduated from college or university with a diploma, degree, or MBA

·
Working in Business, Fashion, Marketing, Tech, or a related field

·
Often an Entrepreneur with their own successful small to mid-sized company or established as a senior role in a large company

·
Annual household income of $160,000 – 240,000 USD

·
Mode of transportation is a personal or family vehicle of approximately $60,000 – 90,000 USD in value

Geographic

·
Urban areas internationally

·
Living in an 800+ square-foot condo in the downtown core of a city, or in 3+ bedroom home in the suburbs

Psychographic

·
Self-motivated, business-oriented individuals that place importance on self-presentation, their relationships, and discovering the “finer things” life has to offer

·
Hobbies include learning new technologies, reading, yoga and fitness classes, nutrition, traveling, shopping, and discovering new restaurants

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·
Day-to-day style can be described as elevated modern-day business attire, while weekend or casual attire consists of on-trend, streetstyle items that provide comfortability

·
Appreciates high-fashion but is also mindful quality, sustainability, and the overall value of a garment and are willing to pay for these attributes

·
Travels often whether it be for business or pleasure and are willing to spend money on experiences

Secondary

·
Couples 40-50 years of age

·
Married with 1+ children that are now living away from home

·
Experiencing or considering early retirement and are going on more frequent vacations or living in hot climates for a portion of the year as a result

·
Fashionable business moguls, investors, or those in significant corporate positions

·
Find pride in maintaining their physical health and appearance despite aging

·
Fashion is a passion or hobby of theirs, so they enjoy investing in their wardrobe

·
Enjoy golfing, social events, vacationing, and hosting gatherings

Inventory / Order Fulfillment / Distribution

We plan to utilize our current facility for storage
and distribution purposes. This will allow the Company to hold inventory, fulfill orders, and process shipments within one facility, while
optimizing space and time. The order fulfillment process entails, checking and monitor for incoming orders (during business hours), verifying
product inventory availability and handling any clarifications with customer before charging their credit card. In addition, this same
team screens all orders, ensuring the proper verification procedures and specifically ensuring receipt of proper (and fraud-proof) credit
card information following our fraud screening steps. All orders placed by credit card are subject to address verification by our credit
and fraud avoidance department, which, in some cases, may delay the processing of the order. Orders shipping to an address different from
the billing address may require additional information in order to protect consumers against credit card fraud that is overwhelming the
internet.

We currently operate and will distribute goods
from our office in Toronto, Canada. Our facilities are leased or owed by third parties who allow us to utilize the space at no cost.

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Terms with Suppliers

We carry net 30 day terms with most of our suppliers
and in some cases we work on a cash and carry basis where we pay the supplier upfront for a product. In addition, we negotiate separate
payment and shipment terms with each supplier.

Website Product Management and Support

To streamline operations, we have an in-house
team responsible for uploading new products and copy to the LSEB website. This team uploads data files and image feeds manually. Their
responsibilities, include categorizing product correctly, guaranteeing that all products, images, and copy information are properly visible
and located in correct sub-categories on our website, and making sure that the correct key word search terms are added in our shopping
cart for each product.

Customer Inquiry Management

The operating team will handle inbound customer
calls in the US and Canada during the working hours from 8-8 pm EST. We will begin extended hours and provide support service for International
inquiries in the second half of our operating year once we develop quality level standards that are consistent across multiple markets.
Said extended services will include a 24-hour global customers handling by phone, email and chat.

·
Level 1 - Simple questions that can be answered on the spot – delivery costs and time, etc.

·
Level 2 - More complex (Needs Analysis) questions such as availability, color, dimensions etc

Customer - Privacy and Security

LSEB has created this privacy statement in order
to demonstrate our firm commitment to privacy. The following discloses our information gathering and dissemination practices for this
website;

We do not sell customer e-mail address or related
information to third parties and unless customers opt-in to our Mailing List they will not receive advertising e-mails from us. We track
IP addresses for security reasons to discourage fraudulent activity attempts. By doing so we are making our customer shopping experience
more safe and secure.

Our site uses cookies to keep track of customer
shopping carts for multiple purchases while shopping with us. We do not require our customers to open an account with us in order to shop,
therefore each purchase session usually means you may need to re-enter your information.

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Our site’s registration form requires users
to give us contact information, such as their name and email address, and unique identifiers. We use customer contact information from
the registration form to send the user information about purchases that have been processed. The customer’s contact information
is also used to contact the visitor when necessary if they have subscribed to the mail list. Users may opt-out of receiving future mailings
by choosing to unsubscribe.

Returns

We have a general set of standards we use to manage
our returns process. Returns are accepted for the full product credit if received within 15 days form the date of purchase. Merchandise
returns are not accepted after 15 days from the date of purchase. LSEB provides the customer with a pre-paid delivery slip that can
be found inside the package, meaning the customer can send back the products free of charge (hereafter, the “Prepaid Slip”),
by sticking the Prepaid Slip on the return package and depositing it at a post office. No return fees will be refunded by LSEB to the
customer if the customer decides not to use the Prepaid Slip that has been made available. Shipping cost refunds will not include reimbursing
of the original shipping fees.

Each product must be returned new, in its original
packaging. If the Product has lost value due to any handling other than to ascertain the nature and characteristics of the Product, LSEB
reserves the right to refuse the refund or exchange of the Product. LSEB will not refund orders if any Products returned by the customer
do not correspond to those ordered, or if they originate from anywhere other than the LSEB online boutique. Our Close-Out and Special
Orders are not returnable.

Shipping

The shipping department within our warehouse will
decide which shipping company to use for each particular shipment. For domestic shipment orders we will ship via FedEx, UPS Ground, United
States Postal Service Priority Mail, or Canada Post Priority Mail depending on the size and weight of the order. Small orders generally
ship Priority Mail. Large orders generally ship by FedEx. Very small orders, at our discretion, may be sent via First Class Mail with
a reduced shipping and handling charge. The absolute minimum shipping and handling charge per order is $9.95.

International Shipments

Shipping charges for international orders vary
greatly. For international shipping destinations not outlined on our eCommerce website, we have requested that customers email us with
the items they are interested in buying with their address and the destination country. We respond to international customers with information
on ordering, including shipping and handling charges. Long-term, LSEB is planning to expand its international shipping destination roster,
at which time we will partner with FedEx CrossBorder and Mail Forwarding to service a broader range of international customers. FedEx
CrossBorder works within a retailer’s e-commerce platform and shopping cart platform, offering tools to help with regulatory compliance,
secure payment processing, multi-currency pricing and credit card fraud protection. As a U.S. e-retailer, selling outside the country
will be as simple as a domestic transaction.

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Payment Handling

For our website business, LSEB accept all major
credit cards in addition to PayPal through our ecommerce web site.

Warranties

Any other product defects are addressed on a case-by-case
basis. Customers can call our Toll-Free telephone number and we will work to resolve their product warranty claims within the first 15
days.

Acquisitions

Consolidation Opportunities

The Company believes that it will be able to capitalize
on the projected growth in the swimwear industry and on consolidation opportunities upon completion of this financing. The industry trends
are expected to fuel continued growth, positioning LSEB to advance alongside it.

The fragmented nature of the North American swimwear
marketplace provides a significant opportunity for LSEB to grow through strategic acquisition of privately operated eCommerce web sites.

Criteria and Process of Identification of Acquisitions

A strategy of the Company is to pursue opportunities
to advance its business through the acquisition of privately operated eCommerce sites. However, there can be no assurance that suitable
acquisition opportunities will be identified. The Company may adopt acquisition strategies that require it to seek additional financing.
If LSEB is unable to obtain sufficient financing on satisfactory terms and conditions, it may not be able to maintain or increase its
market share or expand its business.

Pursuing Strategic Acquisitions of Independent
Swimwear Brands and ECommerce Sites

While LSEB’s goal is to be one of the largest
swimwear suppliers, the fragmented nature of the marketplace provides a significant opportunity for LSEB to grow through the acquisition
of independently operated swimwear lines, stores and e-commerce sites. Management believes the Company will be well positioned to acquire
strategic sites from independent and banner operators by offering attractive opportunities to become a partner of the LSEB brand.

All potential acquisitions will be evaluated by
management of the Company and will be subject to approval by the board of directors of the Company. The Company will pursue acquisitions
or developments that meet the Company’s objective of acquiring swimwear brands with positive cash flow.

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Method of Financing Acquisitions

The Company proposes to use the proceeds from
its offering, bank financing, issuance of treasury shares or other securities, private or public financing, joint venturing of projects
or any combination thereof or other means to finance acquisitions. If treasury shares are issued, such issuance could result in a change
in control or further dilution to shareholders. The Company aims to limit debt financing for all acquisitions to no more than 40% to 50%
of the Common Shares equity.

Employees

As of March 31, 2026, we currently have one full
time employee, Lauren Bentley, who does not have a formal employment agreement. We plan to hire additional employees as needed as
the Company grows. In addition, Jordan Starkman is the CFO and he does not have a formal employment agreement. Furthermore, the Company
has 2 consultants working for the Company related to financing activities, brand awareness, and design and patterns for the swimwear.