OTC: SRCO

The
joint venture developed EZBroker360, a blockchain-enabled platform utilizing stablecoins and distributed ledger technology to:

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Reduce transaction times from days to hours;

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Lower cross-border payment costs; and

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Improve security, transparency, and auditability.

In
addition to payment processing, EZBroker360 provides:

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Staged financing for freightage, customs duties, and taxes;

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Assistance with Brazilian tax and regulatory compliance;

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Import/export documentation preparation;

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Industry introductions and market entry facilitation; and

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Reselling and distribution support in other jurisdictions.

Agoge
focuses on financing gaps in trade transactions that are not traditionally served by conventional banks. Since inception, the Company’s
loan deployment has reached $2 million, supported by repeat client engagement and organic referrals. Clients, such as Patta Brazil, have
reported enhanced cash flow flexibility, increased import volumes, avoidance of demurrage fees, and operational scaling. Patta Brazil’s
CEO has credited Agoge’s financing solutions for supporting a projected 50% revenue increase and enabling additional hiring.

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Building
on its technology foundation, the joint venture has developed iGoCards, a virtual card and expense management platform for globally oriented
businesses. iGoCards will enable fund loading via USD or stablecoins, incorporate multi-user controls, and offer advanced expense management
features. A planned “Receive” capability will allow clients to manage both payables and receivables, positioning Agoge as
a comprehensive financial ecosystem provider for international commerce.

II.
FINANCIAL SERVICES

b.
Municipal and Non-Profit Leasing of Essential Equipment

In
2007, we launched our Municipal Financing program (www.spartamunicipal.com), which continues to operate and has provided financing to
over 100 jurisdictions nationwide. This program offers equipment financing solutions for local and state government agencies, as well
as nonprofit organizations that comply with Internal Revenue Code §501(c)(3). Eligible nonprofits include both public charities
and private foundations.

Through
this program, we finance essential equipment such as police motorcycles, cruisers, buses, fire trucks, EMS vehicles, and related public
safety equipment. We are a preferred financing source for BMW Motorrad USA Police Motors. Financing is offered on a pass-through basis
with a Midwest bank. Marketing channels have included direct outreach, trade shows, targeted industry publications, and referrals from
manufacturers, dealerships, and existing municipal clients.

III.
E-COMMERCE & MOBILE TECHNOLOGY

A.
iMobile Solutions, Inc.

Our
E-Commerce & Mobile Technology segment operates through iMobile Solutions, Inc. (“iMS”), formerly Specialty Reports,
Inc. iMS provides the following:

Mobile
Application Development – Through our “iMobileApp” brand (www.imobileapp.com), we create, host, and maintain custom
mobile applications for small- and medium-sized businesses across a wide range of industries, including vehicle dealerships, racetracks,
golf and country clubs, schools, restaurants, grocery stores, and entertainment venues. Applications incorporate advanced features,
including geo-fencing, push notifications, inventory display, event management, CRM integration, and multi-location management. Our subscription
model includes development, hosting, updates, and optional fully managed marketing services.

Website
Design, Hosting, and SEO Services – We design, launch, maintain, and host websites for clients, incorporating search engine optimization
(SEO), e-commerce integration, social media connectivity, and online review management. Each engagement includes a tailored marketing
action plan.

Custom
Software Development – This includes kitchen ordering systems for grocery stores and delicatessens, with payment integration, wireless
printing, and text notification features.

Text
Messaging Platforms – Our text messaging platform enables clients to create, schedule, and analyze marketing campaigns, improving
customer engagement and brand loyalty.

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B.
Vehicle History Reports

iMS
also operates our Specialty Vehicle History Reports business, serving markets not fully addressed by major providers such as CARFAX®
or AutoCheck®. Our reports are marketed under:

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Cyclechex – Motorcycle history reports (www.cyclechex.com);

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RVchex – Recreational vehicle history reports (www.rvchex.com); and

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Truckchex – Heavy-duty truck history reports (www.truckchex.com).

These
reports contain data such as prior damage, title brands, odometer readings, manufacturer specifications, recall history, and other relevant
factors, sourced from governmental and industry databases, including the National Motor Vehicle Title Information System (NMVTIS). They
are sold online, through dealer networks, and in over 60 countries.

IV.
HEALTH AND WELLNESS

New
World Health Brands, Inc.

In
August 2020, NWHB began offering nutritional supplements in response to shifting consumer preferences during the COVID-19 pandemic.
Our product line includes high-quality vitamins and minerals—such as iodine, boron, copper/zinc/selenium, and magnesium complex,—sourced and manufactured exclusively in the United States under strict
quality standards. Products are sold via our e-commerce website (www.newworldhealthbrands.com) and through marketplaces including
Amazon, Walmart, TikTok, eBay, and Etsy. NWHB products serve diverse health needs, from athletic performance and general wellness to
anti-aging and skincare.

IV.
COMPETITIVE POSITIONING

We
believe our targeted focus in underserved markets provides distinct competitive advantages:

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Fintech Services – Our staged-based trade finance solution offers specialized financing not widely available from traditional lenders.

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Financial Services – Our municipal leasing program offers custom financing solutions to municipalities, schools, and non-profit
organizations nationwide for all of their essential equipment needs.

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E-Commerce & Mobile Technology – Our mobile application and website products provide cost-effective, customizable solutions
for small- and medium-sized businesses, backed by industry-specific expertise.

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Vehicle History Reports – Our products address specialty vehicle categories not fully served by the dominant automotive report
providers.

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Health and Wellness – Our U.S.-sourced supplement line appeals to consumers seeking premium, transparently sourced products.

We
compete on the basis of service quality, niche market focus, and the ability to develop and deploy proprietary technology solutions
across multiple industries of the motorcycle and RV space and do not intend to compete directly with either CarFax® or
AutoCheck®.

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Employees

As
of April 30, 2026, we had four full-time employees and three part-time employees.