Red Flags Detected

• ⚠ Going Concern (new) — Company disclosed substantial doubt about ability to continue as going concern for first time, citing consecutive years of losses and negative cash flows.
• ⚠ Material Weakness (worsened) — Material weaknesses in internal controls persist into second consecutive year-end (2024 and 2025).
• ⚠ Debt Default (new) — J Brrothers promissory note is in default; required monthly payments from September through December 2025 were not made, and the note matured past-due in March 2026.
• ⚠ Auditor Change (new) — Company changed auditors in March 2026 from Sadler, Gibb & Associates to Suri and Co. (Chennai, India) during a major business transformation.