OTC: VIIQ

VisitIQ solves this problem by delivering
a unified, AI-driven targeting platform that sits across the entire GTM stack—continuously enriching data, clarifying ICPs,
identifying high-intent prospects and delivering audiences directly into the execution tools companies already use to run their
GTM efforts.

VisitIQ’s AI models, identity assets,
and automation logic enable the platform to generate high-precision audiences in real time. Our AI models support ICP generation,
lookalike matching, behavioral prediction, and the vectorization of signals tied to movement, intent and lifestyle attributes.
These models draw from a combination of customer-supplied inputs, VisitIQ-curated datasets, and partner signals, giving the platform
matching and scoring capabilities that extend well beyond traditional marketing tools. Collectively, these models, identity frameworks,
and data-processing methods form the technical foundation of the VisitIQ platform.

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The VisitIQ Platform

VisitIQ is built to plug directly into
the demand generation and campaign execution workflows already used by companies. Our platform analyzes external behavioral signals
alongside a brand’s own customer and prospect data, surfaces salient patterns and generates conversion-ready audiences that
can be activated in minutes. The outcome is simple and deliberate: marketers run more precise, higher-converting campaigns without
adding extra software, manual list work or operational overhead. By replacing guesswork with real-time targeting intelligence,
VisitIQ improves match rates, lowers customer acquisition costs, and increases the return on every marketing dollar spent.

The VisitIQ AI Story

AI drives every major function of VisitIQ.
At the core of the product is an AI-based search and identification engine that analyzes customer data, website behavior and market
signals to determine who a company’s real buyers are and how those buyers behave across digital and physical environments.
Instead of relying on static filters or prebuilt segments, VisitIQ evaluates live data to surface the patterns that actually define
a brand’s ICP.

The platform’s machine-learning models
process customer, prospect and visitor data at scale to rank audiences based on similarity to high-value segments and their likelihood
to engage or convert. Movement patterns, device activity, browsing behavior, and engagement signals are converted into vectorized
representations that the system can search, combine, and score. This gives VisitIQ the ability to identify intent, lifestyle indicators,
location-based tendencies, and cross-platform interactions with a level of specificity that traditional marketing systems cannot
match.

Marketers interact with these capabilities
through a natural-language interface that allows them to “talk” to their targeting platform. Instead of building SQL
queries or relying on technical teams, users can ask the platform to identify an ICP, find more people like a specific segment,
show who is demonstrating buying intent, or create a geo-filtered audience in plain language. The result is an AI-driven workflow
that removes complexity from the targeting process while giving marketing teams direct access to the intelligence they need to
run more precise campaigns.

AI-Driven Audience Targeting, Core
Targeting Capabilities and Workflows

Marketers have always struggled to reach
the right audiences, and, with the decline in organic search traffic due to the emergence of AI-powered search, that task has become
increasingly challenging. The core of VisitIQ is an AI-driven targeting platform that replaces guesswork with clarity. Instead
of relying on static personas, outdated CRM records, or broad demographic filters, VisitIQ analyzes real behavior, real identity,
real intent, and real movement patterns to surface the audiences that are most likely to convert. Features of VisitIQ’s targeting
platform include:

●
Identity Resolution & Visitor Identification. VisitIQ transforms anonymous website traffic into known contacts using privacy-compliant identity resolution. Browsing activity, device signals and third-party attributes are stitched into enriched profiles that marketers can immediately use in paid, email and CRM campaigns.

●
ICP Builder. VisitIQ’s AI-driven ICP Builder tool analyzes hundreds of customer attributes to define the traits shared by a company’s highest-value customers and website visitors, replacing manual research and static personas with high-value ICPs that are updated in real time and automatically finding new prospects whose attributes mirror those of ICPs.

●
Buyer Intent Intelligence (PulseIQ). The platform’s PulseIQ feature analyzes billions of behavioral signals across 50 categories and more than 40,000 topics to identify buyers actively researching relevant topics, allowing marketers to leverage real-time intent signals to prioritize outreach to prospects most likely to convert.

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●
Geo-Targeting (GeoIQ). The GeoIQ feature uses offline movement signals to identify where prospects live, work, shop, and travel, unlocking hyper-local campaigns that combine digital and physical behavior.

●
Activation Engine. Our Activation Engine pushes every audience, instantly and automatically, directly into the channels GTM teams already use with no files, lists, exports, or operational overhead required. Audiences can be pushed instantly into major advertising platforms (e.g., LinkedIn, Meta, Google, X and TikTok), CRM systems, and marketing automation tools (e.g., HubSpot, Marketo and MailChimp). VisitIQ also supports traditional channels including direct mail.

One-click activation of campaigns
to channels GTM teams use most allows the deployment of marketing campaigns within minutes, not days, and eliminates the need for
campaign activation teams or technical support. Our platform also supports activation directly into major programmatic ecosystems
and DSPs. By feeding these DSPs real identity-backed audiences—ICPs, lookalikes, intent segments, and geo-defined cohorts—VisitIQ
dramatically improves their bidding efficiency and reduces wasted spending.

Instead of relying on broad third-party
segments or probabilistic targeting, these VisitIQ programmatic partners receive precise, high-intent audiences that originate
from actual behavior and verified identity. This allows brands to run smarter open-web campaigns, execute CTV marketing and display
buys with greater accuracy, and unify targeting across all channels while keeping programmatic activation inside the same seamless
workflow.

GTM Acceleration & Campaign Execution

VisitIQ gives marketers insight before
marketing dollars are committed, allowing them to launch faster, target more precisely and focus investment on the audiences most
likely to convert. It improves GTM execution by through:

●
Increasing Speed to Market. Identification and activation of high-intent audiences earlier than competitors.

●
ROI Maximization. Prioritization of segments showing the strongest buying signals.

●
Creative Optimization. Adjustment of messaging in real time based on behavioral feedback.

●
Advanced Retargeting. Movement beyond pixel-only retargeting with enriched identity and context.

●
Journey Mapping. Understanding of visitor navigation and score engagement patterns.

●
Reduced Customer Acquisition Cost. Focusing spending on the audiences most likely to convert.

●
Territory-Level Targeting. Equipping regional teams with live, high-intent account lists.

AI Targeting Platform (Stack Integration
Layer)

At the core of VisitIQ is an AI targeting
platform designed to sit across the entire GTM stack and unify the signals companies generate across their customer-facing systems.
The platform ingests data from CRM systems, ad platforms, websites, mobile apps, offline movement sources and partner datasets,
then normalizes and stitches those signals into a continuously improving identity record. Every contact and account is enriched
with demographic, firmographic, technographic, behavioral, intent and geo-specific attributes, creating a dynamic profile that
updates automatically as new information appears anywhere in the GTM ecosystem.

This unified data layer enables more precise
orchestration across marketing, sales and customer-facing teams. VisitIQ can trigger outbound sequences, paid media activation,
ABM workflows and personalized messaging when predefined thresholds are met—such as spikes in intent, geo-based movements,
or multi-session website engagement. Because all GTM operations receive the same real-time targeting intelligence, companies can
coordinate programs more efficiently, eliminate conflicting data sources and reduce the operational overhead normally required
to synchronized multiple platforms. The result is a single, AI-driven foundation that improves the accuracy, speed and effectiveness
of every downstream system that relies on customer and prospect data.

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Data Control & Governance

VisitIQ is designed to deliver precise
targeting while maintaining the controls marketers need to protect brand integrity and avoid inappropriate outreach. The platform
automatically suppresses inactive, out-of-market, or geographically irrelevant contacts to prevent wasted spending and ensure campaigns
remain aligned with audience expectations. All audience generation operates under the same standards companies apply to their first-party
data, so marketers can scale execution without introducing new risks.

The platform uses privacy-compliant enrichment
methods and avoids cookie-based tracking, ensuring that identity, behavioral and geo-based signals are handled within frameworks
that respect consent, evolving global norms and applicable privacy laws. Rather than requiring customers to redesign their workflows,
VisitIQ automatically adapts its targeting logic to changing data-usage standards.

VisitIQ also includes enterprise-grade
governance features such as access permissions, suppression management, and audit logging. These controls give marketing, compliance,
and information-security teams clear visibility into how data is being used and how audiences are being modified. The result is
a targeting system that enhances precision and performance while maintaining the safeguards necessary for responsible, brand-safe
campaign execution.

Workflows

VisitIQ fits directly into the workflows
most marketers already use. The platform ingests data from any source—e.g., CRM records, website traffic, customer lists,
e-commerce activity—and standardizes it automatically. Once loaded, VisitIQ resolves anonymous visitors and enriches each
record with hundreds of demographic, firmographic, behavioral and geo-based attributes, turning partial or anonymous inputs into
complete, marketable profiles.

As enriched records accumulate, VisitIQ
identifies the patterns and traits that define a company’s true ICP, and then expands the audience by finding additional
prospects who mirror high-value customers. Marketers can refine these audiences further using real-time intent signals and geo-location
intelligence to surface prospects actively researching, visiting key locations, or exhibiting high purchase readiness.

When audiences are ready, VisitIQ activates
them instantly across paid media platforms, email systems, CRM tools and traditional channels—eliminating the manual list
work and operational delays that normally slow campaign execution. The result is a streamlined workflow that moves from raw data
to live campaigns with far less friction.

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The VisitIQ Workflow and Marketecture

Our Market Opportunity

Estimates and the market and industry information provided below have been derived from multiple public
sources accumulated by management. For more information, see “Market and Industry Data” at the beginning of
this Annual Report.

VisitIQ is the intelligence layer that
sits upstream of CDPs Marketing Automation (MA) tools and Demand Side Platforms (DSPs)—turning real-world behavior and buying
signals into highly targeted, identity-backed audiences that can be activated immediately across any go-to-market stack.

As organic search traffic weakens and targeting
constraints increase, marketers need reliable ways to find net-new buyers and launch targeted campaigns faster, without depending
on first-party data. And VisitIQ is that solution.

Market Disruption & Timing

Three simultaneous shifts in the go-to-market
landscape are breaking legacy targeting, and forcing brands to find new, scalable sources of audience and demand.

1.
AI Search Decimating Organic Traffic (NOW)

●
Gartner, Inc. predicts 50% reduction in organic search traffic by 2026

●
Google AI Overviews + ChatGPT Search eliminating website visits

●
Brands need alternative audience sources immediately

2.
Third-Party Cookie Deprecation (2024-2025)

●
$300B+ cookie-dependent ad spend needs new targeting methods

●
Privacy regulations accelerating shift to behavioral/first-party data

3.
First-Party Data Gap

●
CDPs only cover existing customers

●
Market needs behavioral intelligence on prospective customers

Competitive Position

VisitIQ’s competitive position comes
from being the upstream intelligence layer that converts real-world behavior into identity-backed, activation-ready audiences across
the GTM stack.

VisitIQ’s Unique Moat:

●
Up to 15 billion daily behavioral signals (not reliant on website traffic)

●
Multi-graph architecture connecting behavior to identity

●
Real-time signals vs. stale third-party data

●
Privacy-compliant (aggregated signals)

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Key Differentiators vs. Competition:

●
Bombora: IP-based, B2B only, requires website traffic

●
6sense / ZoomInfo: Enterprise ABM only, expensive, firmographic

●
LiveRamp / Oracle: Legacy cookie-based, privacy concerns

●
CDPs (Segment, mParticle): Activation platforms; VisitIQ is the data source

Blue Ocean: Behavioral
intelligence infrastructure that sits upstream of all activation platforms

Market Overview

Total Current Addressable Market:
$15B

● Global Advertising Agencies
$13.3B

● Global Marketing Technology $1.7B

Reflects the current AI-driven feature
set: Identity Resolution, ICP Generation, Audience Building, Intent-Based Targeting, Geotargeting, and Campaign Activation

Phase 2 Addressable Market: $115B

Expands materially because the planned
feature set moves VisitIQ beyond identity, targeting, and activation into a true marketing operations layer. This layer will generate
messaging and calls to action, propose and allocate budget, activate to essentially any programmatic platform including CRM and
marketing automation systems, and measure performance in real time with ROI analysis. In practical terms, that scope shift pulls
VisitIQ closer to the media-spend control loop of plan, deploy, optimize, and measure, not just the tooling layer. It also automates
meaningful portions of work typically performed by copywriters, campaign managers, marketing operations, marketing analysts, and
email and digital marketers.

Phase 3 Addressable Market: $270B-340B

Expands again because the planned
capabilities move VisitIQ into an end-to-end, autonomous campaign production, execution and optimization system. This includes
workflow design, full copywriting, full asset creation including images, video, and landing pages, call to action development,
automatic campaign balancing, real-time audience refinement, and always-on remarketing and retargeting. Functionally, this shifts
VisitIQ from a targeting and activation layer into the system that creates, runs, and optimizes the work. This expands the addressable
spend beyond a marketing technology tool into a larger portion of digitally measurable, dynamically optimizable media budgets.

Strategic Risks & Mitigations

As VisitIQ scales, the main risks concentrate
around big-tech competition, privacy and regulatory shifts, macro-driven budget pressure, and execution speed—each with clear
mitigation plans already in motion.

Risk
Mitigation

Big tech competition
12-24 month speed advantage; become data layer, not activation layer

Privacy regulations
Privacy-first architecture; aggregated signals

Economic downturn
Position as cost-saver vs. traffic loss; essential infrastructure

Execution gap ($3.2M* → $6.5M)
Hire 10-15 AEs; enterprise pricing; leverage strategic/Arena partners

* As of August 31, 2025. As of April 30,
2026, Current ARR was $5.0M.

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Our Growth Strategy

VisitIQ’s growth strategy focuses
on expanding adoption across agencies, enterprises and integrated product partners, supported by continued AI investment and deeper
vertical specialization. Agencies remain a core growth driver; VisitIQ fits cleanly into their service model and directly enhances
the performance and revenue potential of the campaigns they run for clients. As agencies adopt and standardize VisitIQ for GTM
execution, usage naturally scales across additional clients, increasing monthly resolution volumes, and expanding seat licensing.

Enterprise growth is driven by the platform’s
ability to replace manual targeting work, accelerate GTM execution and reduce acquisition costs at scale. Most enterprise accounts
adopt VisitIQ in phases—beginning with identity resolution and ICP development, then layering intent data, geo-intelligence
and activation capabilities as internal teams see the lift in efficiency and conversion rates. This phased adoption model creates
predictable expansion within each account and increases long-term contract value.

Integrated partnerships represent a parallel
channel for scalable distribution. VisitIQ can be embedded within CMS platforms, e-commerce systems, CRMs, podcasting platforms,
media players and CTV environments to enrich user experiences or create new monetization layers for partners. These integrations
extend VisitIQ’s reach without additional sales overhead and generate recurring, high-margin revenue.

Vertical expansion offers another lever
for sustained growth. Industries such as automotive, consumer goods, e-commerce, real estate, franchising and brick-and-mortar
retail benefit directly from VisitIQ’s ability to identify anonymous visitors, surface high-intent buyers and activate localized
targeting campaigns. Tailoring capabilities to the specific purchase cycles and data patterns of each vertical deepens adoption
and creates defensible market positions.

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VisitIQ also intends to expand its geographic
footprint outside the United States, with a particular focus on establishing a presence in key European markets. EMEA represents
a strong opportunity for privacy-compliant audience intelligence platforms, as marketers in the region face heightened regulatory
pressures and reduced access to traditional targeting signals. VisitIQ’s deterministic identity resolution, AI-based ICP
modeling, and real-time behavioral intelligence are designed to operate within modern data-protection frameworks, making the platform
well-positioned for international growth. As part of this expansion, VisitIQ plans to deliver localized data partnerships, region-specific
audience taxonomies, and multilingual AI interfaces to support adoption across the EU and the broader EMEA region.

Finally, VisitIQ will continue expanding
activation endpoints across emerging channels—including SMS, programmatic, CTV, retail media networks and future advertising
formats. Each additional activation path increases the platform’s strategic value, strengthens its position as the central
targeting layer across the GTM stack, and drives higher usage and contract value over time.

Continued investment in AI is a central
component of VisitIQ’s growth strategy. Enhancements in identity resolution, behavioral prediction, movement-signal vectorization
and natural-language interfaces increase VisitIQ’s differentiation relative to CDPs, data brokers and legacy targeting systems
still built on static, list-based methods. These innovations strengthen performance, reduce customer churn, and expand the platform’s
addressable market.

Our Products and Pricing

VisitIQ offers a simple, subscription-based
pricing model designed to make high-precision audience targeting accessible to organizations of every size—from small agencies
to enterprise-scale marketing teams. The platform is packaged into four tiers that align with the natural progression of how customers
adopt VisitIQ: (a) our Starter tier with identity resolution, (b) our Basic tier expanding into ICP development and audience building,
(c) our Advance tier, layering intent and geo-intelligence, and finally (d) our Professional tier activating campaigns across all
channels with AI-driven automation.

Each tier includes a fixed monthly allotment
of resolutions, lookalike generation, and activation capabilities, with higher levels adding more concurrent ICPs, additional targeting
modules, expanded activation options and direct conversational AI access. All tiers are delivered as self-service Software as a
Service (“SaaS”) subscriptions with no long-term commitments required, allowing customers to scale usage as their GTM
needs evolve.

Our Product Roadmap

VisitIQ’s product roadmap is centered
on expanding the platform’s AI-driven capabilities to support end-to-end marketing execution within a unified environment.
Over the next several product cycles, VisitIQ plans to deepen its automation layers—extending beyond audience generation
into integrated campaign strategy, content creation and cross-channel asset development. These enhancements will allow marketers
and agencies to design full campaigns from a single prompt, supported by AI-driven audience identification, custom messaging, creative
asset production (i.e., text, image, audio, video) and seamless activation across all major advertising and marketing automation
platforms. VisitIQ’s long-term goal is to increase marketing self-sufficiency, reduce reliance on walled-garden systems and
give organizations greater control over their own first-party and third-party data ecosystems.

VisitIQ expect these upcoming enhancements—combined
with planned international expansion, as described above—substantially increase VisitIQ’s total addressable market
over the next 24 months. According to internal modeling, the global opportunity expands significantly as the platform evolves from
a targeting intelligence layer into a broader AI-assisted marketing system capable of handling audience selection, creative generation,
strategy development, and activation. As reflected in the roadmap, we expect the Total Addressable Market (“TAM”) to
grow from today’s demand-generation and targeting market into a multi-hundred-billion-dollar opportunity as VisitIQ begins
to automate larger portions of the digital marketing workflow across small to medium-sized businesses (“SMB”), mid-market,
enterprise, agency and integrated technology partners.

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Our Customers

VisitIQ serves organizations that depend
on precise audience identification and targeting to drive measurable revenue outcomes, including marketing agencies, enterprise
marketing teams, and integrated product partners. While these customers operate across different industries and business models,
they share common requirements: the need to identify high-value audiences, understand buyer behavior in real time, and activate
campaigns efficiently across multiple channels using their existing marketing infrastructure. VisitIQ is designed to function as
a unified targeting and intelligence layer that supports these needs regardless of company size, industry vertical or go-to-market
motion.

Currently, a substantial majority of VisitIQ’s revenue—more than 90%—is derived from marketing agencies, where
the platform aligns closely with agency service models and client delivery workflows. Agencies use VisitIQ to improve campaign
performance, demonstrate ROI and expand service offerings without increasing operational complexity. Over the mid-term, VisitIQ
intends to reduce its reliance on the agency vertical as a percentage of total revenue, with a target mix of approximately 60%
agency-derived revenue and 40% from enterprise customers and integrated product partners. This diversification strategy reflects
the Company’s focus on expanding direct enterprise adoption and scaling white-label and embedded partnerships, which allow
VisitIQ’s targeting capabilities to be distributed through third-party platforms while supporting long-term, recurring revenue
growth.

Target Markets

●
Marketing Agencies. Agencies use VisitIQ to improve campaign performance and expand their service offerings without adding headcount or operational overhead. The platform defines a client’s ICP using real visitor and customer behavior, identifies anonymous website traffic and uncovers new audiences that closely resemble a client’s best converters. Agencies also layer in intent and geo-based signals to target consumers actively researching a category or showing relevant real-world movement patterns. Because VisitIQ activates directly into paid media, CRM, and automation platforms, agencies can execute campaigns faster and with higher precision—turning targeting intelligence into measurable ROI and additional revenue opportunities.

●
Enterprises. Enterprises adopt VisitIQ to reduce acquisition costs, accelerate pipeline and replace manual targeting work with real-time audience intelligence. The platform provides an up-to-date, behavior-driven ICP that reflects actual customer patterns, rather than static personas. Enterprises can resolve concerns related to anonymous website visitors, create AI-generated lookalikes and prioritize prospects demonstrating strong purchase intent or relevant geo-behavior. With direct activation into existing CRMs, marketing automation tools and paid media platforms, enterprise teams can scale precise campaigns across markets and channels with fewer steps and greater efficiency.

●
Integrated Product Partners. VisitIQ supports a wide range of integrated product partners who embed targeting intelligence directly into their own solutions. E-commerce systems use VisitIQ to identify anonymous shoppers and enrich customer records; CMS and website platforms offer VisitIQ as a plugin to define ICPs and expand audiences; media players and streaming platforms use VisitIQ to identify viewers or listeners and build content-based profiles; CRMs and marketing automation systems integrate VisitIQ to improve segmentation and outbound performance. In each case, VisitIQ acts as an embedded intelligence layer that enhances product value and unlocks new monetization opportunities.

Industry Vertical Solutions

●
Automotive. VisitIQ identifies active automobile buyers earlier, unmasks website activity, clarifies buyer profiles and triggers personalized campaigns based on online research and geo-movement near dealerships or competitor lots.

●
Consumer Goods. The platform reveals anonymous shoppers, builds real-time ICPs, generates lookalikes, detects in-category intent and activates cross-channel campaigns that drive both online purchases and in-store demand.

●
e-Commerce. VisitIQ transforms browsing data, abandoned carts and unidentified sessions into enriched profiles. Real-time intent and geo-signals enable timely promotions, retargeting and personalized offers that increase conversions.

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●
Franchise. Franchise systems identify local demand, surface active shoppers, build location-specific ICPs, and activate high-intent, geo-targeted campaigns to drive in-store visits and regional growth.

●
Real Estate. VisitIQ identifies homebuyers and sellers earlier in the research cycle, builds lifestyle-driven ICPs, surfaces high-intent prospects and activates targeted campaigns based on neighborhood visits, search behaviors and relocation patterns.

●
Brick-and-Mortar Retail. Retailers convert online interest into store traffic through anonymous visitor resolution, ICP building, intent detection, and geo-movement targeting tied to malls, shopping districts and competitor locations.

Competitive Landscape

The competitive landscape is fragmented
across intent providers, identity platforms, CDPs, and data brokers—each strong in a slice of the problem but missing an
upstream system that continuously discovers and activates net-new audiences in real time.

The closest competitors fall into three
categories, each with fundamental limitations:

(1) B2B intent data providers
like Bombora (~$100M revenue) and 6sense ($200M+ revenue) that rely on IP-based signals from B2B websites only, limiting them to
account-level insights and requiring website traffic that AI search is eliminating;

(2) Identity resolution platforms
like LiveRamp ($500M revenue) and Oracle Data Cloud that depend on legacy cookie-based infrastructure facing privacy regulation
headwinds and lack real-time behavioral signals; and

(3) Third-party data marketplaces
that syndicate stale, aggregated data purchased from multiple sources rather than capturing fresh intent signals daily.

VisitIQ’s up to 15 billion daily
behavioral signals processed through its multi-graph architecture create a defensible moat—capturing intent before website
visits occur, operating across both B2B and B2C markets, and delivering person-level (not just IP or household-level) intelligence
in real-time.

This positions VisitIQ as behavioral intelligence
infrastructure rather than a point solution, enabling the company to partner with rather than compete against activation platforms
like CDPs (Segment, mParticle) and demand-side platforms (The Trade Desk) that need upstream data sources.

The company’s 12-24 month technical
lead before enterprise marketing technology vendors (Salesforce, Adobe, Oracle) can replicate this capability represents a critical
window to establish category leadership in “post-AI-search” audience intelligence, where the $300B+ cookie-dependent
advertising market must find alternative targeting methods and brands desperately need behavioral data that doesn’t rely
on collapsing organic website traffic.

Customer Data Platforms

CDPs unify customer data and maintain a
persistent customer record, but they are not built to identify anonymous visitors or surface high-intent buyers. Their value is
in data storage and organization, not demand discovery. VisitIQ enhances CDPs by supplying identity resolution, behavior-backed
ICPs, lookalike audiences, and real-time intent and geo signals—turning static profiles into actionable targeting intelligence.

Marketing Automation Platforms

Marketing automation systems manage emails,
lifecycle messaging and triggered workflows, but are limited by their reliance on imported lists and prebuilt segments. They do
not determine who should be targeted or when. VisitIQ strengthens these platforms by feeding them continuously refreshed audiences—ICPs,
lookalikes, intent-based segments, and geo-filtered groups—allowing campaigns to execute with higher precision and significantly
less operational work.

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Demand-Side Platforms (DSPs)

DSPs optimize media buying, but their performance
depends on the quality of the audiences provided to them. These DSPs cannot independently determine which prospects are most likely
to convert. VisitIQ improves DSP efficiency by supplying identity-backed, high-intent audiences derived from real behavior, movement
patterns and website activity, increasing return on advertising spending without changing how the DSP operates.

Data Brokers and Enrichment Providers

Traditional data brokers offer demographic,
firmographic, or inferred interest data, but it is static, generalized and not tied to current buyer behavior. These providers
also do not identify anonymous traffic or detect real-time intent. VisitIQ builds on enrichment data by adding live identity resolution,
intent mapping, and movement-based intelligence, transforming enrichment from a static attribute set into a dynamic source of targeting
precision.

VisitIQ’s Positioning in the
GTM Ecosystem

VisitIQ is not a CDP, automation tool,
DSP or enrichment vendor. Instead, VisitIQ is the intelligence layer that enhances all of them. By identifying who the right audiences
are and when they are most likely to convert, VisitIQ enhances the performance of existing marketing technology systems rather
than replacing them. This positioning differentiates VisitIQ from both legacy tools and point solutions: it is the real-time targeting
platform that powers the entire GTM stack.

Our Competitive Advantage

VisitIQ’s competitive advantage comes
from its ability to identify the right audiences in real time and activate them instantly across any marketing channel. The platform
continuously generates live, data-backed ICPs to reflect who a brand’s most valuable buyers actually are, and it resolves
anonymous website visitors with high accuracy, transforming invisible traffic into actionable opportunities. AI-driven lookalike
modeling expands a company’s reach by identifying new prospects who mirror the behaviors, attributes, and conversion patterns
of top customers.

Real-time intent signals highlight individuals
actively researching relevant products or competitors, while movement-based geo-targeting provides a layer of offline intelligence
that pinpoints shoppers based on venue visits, travel patterns or local behavior. All of this intelligence becomes executable through
one-click, cross-channel activation, allowing marketers to launch high-precision campaigns the moment an audience is created. Underpinning
the entire platform is a privacy-first data governance framework that respects consent, avoids cookies, enforces audience suppression
and maintains enterprise-grade controls for compliant, responsible data usage.

Research & Development

VisitIQ’s R&D organization is building the world’s
most comprehensive behavioral intelligence infrastructure, processing up to 15 billion daily signals through a multi-graph architecture
that enables real-time, privacy-compliant audience discovery independent of website traffic.

Our core technological advantage lies in three breakthrough
capabilities that competitors cannot easily replicate:

(1) a streaming signal processing pipeline
that ingests and analyzes behavioral data in under 60 minutes versus the 24-72 hour batch cycles of legacy intent providers like
Bombora,

(2) a multi-dimensional graph database that simultaneously queries across behavioral, identity, geographic, and temporal
dimensions at petabyte scale with sub-500ms latency, and

(3) privacy-preserving identity resolution customers achieving up to 85%+ match rates without leveraging PII, enabling customer
compliance with GDPR, CCPA, and emerging regulations while maintaining person-level targeting precision.

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This technical foundation represents a 2-3 year development
lead that creates our primary competitive moat, as evidenced by our 95% annualized gross retention rate and annualized 109% net
retention rate, and the computational infeasibility of replicating our query performance on traditional relational databases or
single-graph architectures.

Our R&D roadmap focuses on four strategic priorities
over the next 18 months:

(1)
Signal expansion from up to 15 billion to 20+ billion daily signals by integrating CTV/streaming video, podcast listening, and connected device behaviors while expanding our Pulse taxonomy from 40,000 to 100,000+ topics using ML-driven discovery,

(2)
Enterprise platform capabilities including Snowflake-native data sharing, self-service APIs, and multi-tenant account management to unlock $10K-50K/month platform contracts versus current $500/month subscriptions,

(3)
Predictive AI layer delivering propensity scores (purchase intent, churn risk), automated lookalike audiences, and natural language query interfaces that transform VisitIQ from descriptive behavioral data into prescriptive intelligence, and

(4)
Ecosystem integration with major CDPs (Segment, mParticle), DSPs (The Trade Desk, Google DV360), and universal ID frameworks (Unified ID 2.0, RampID) to become essential infrastructure rather than a point solution.

With 9 engineers (38% of headcount) and
R&D representing nearly 30% of current spend (targeting 20-25% at $30M ARR), our technology investments are designed to reach
technical escape velocity in the 12-24 month window before Salesforce, Adobe, and Oracle build competing solutions, positioning
VisitIQ as either a strategic acquisition target ($600M-900M at $60M ARR) or the category-defining independent platform in post-AI-search
behavioral intelligence.

Regulatory Matters

VisitIQ is subject to a number of U.S.
federal and state laws and regulations that involve matters central to its business. These laws and regulations may involve privacy,
data protection and information security, intellectual property, competition, consumer protection, taxation, anti-bribery, anti-money
laundering and corruption, economic or other trade prohibitions or sanctions or securities law compliance or other subjects. Many
of the laws and regulations to which VisitIQ is subject are still evolving and being tested in courts and could be interpreted
and applied in a manner that is inconsistent across jurisdictions and may also be inconsistent with VisitIQ’s current policies
and practices, any or all of which could harm its business. In addition, the application and interpretation of these laws and regulations
often are ambiguous or inconsistent, particularly in the new and rapidly evolving industry in which VisitIQ operates, and the extent
they apply to VisitIQ is at times unclear. Further, the impact of these laws and regulations may disproportionately affect VisitIQ’s
business in comparison to its peers in the technology sector that have greater resources. Any failure or perceived failure by VisitIQ
or the third parties we work with to comply with these laws and regulations may subject VisitIQ to, among other things, private
litigation, regulatory investigations and enforcement actions, sanctions, civil and criminal liability, and constraints on its
ability to continue to operate. Because global laws and regulations have continued to develop and evolve rapidly, it is possible
that VisitIQ may not be, or may not have been, compliant with each such applicable law or regulation.

VisitIQ is also subject to a variety of
U.S. state privacy laws. These laws impose a number of requirements on covered businesses and give state residents certain rights
related to their personal information, including the right to access and delete their personal information, to receive detailed
information about how their personal information is used and shared, and to opt out of certain sharing or uses of their personal
information. While these laws are, in many ways, substantially similar, there are variations in the obligations they impose on
covered businesses, and they may be interpreted differently in the future by government officials.

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VisitIQ also faces increasingly stringent
data protection laws and regulations outside of the United States. For example, in connection with our planned expansion into European
markets, VisitIQ anticipates being subject to both the European and UK General Data Protection Regulation (“GDPR”),
which impose stringent operational requirements for entities processing personal information and penalties for non-compliance that
include bans on processing personal data and fines of up to €20 million (or £17.5 million under UK GDPR) or 4% of the
non-compliant company’s annual global revenues, whichever is greater.

For additional information about VisitIQ’s
approach to laws and regulations relating to privacy, data protection and information security, please see the section titled
“Risk Factors-Risks Related to Data Collection and Security, Intellectual Property and Technology Industry Regulations.”
Many of these laws and regulations are subject to change and uncertain interpretation, and could result in investigations, claims,
changes to VisitIQ’s business practices, increased cost of operations and declines in user growth, retention, or engagement,
any of which could significantly harm our business.

Data Privacy, Security & Compliance

VisitIQ operates on a “privacy-first”
architecture designed to meet evolving regulatory requirements, industry expectations, and customer risk standards. Our products
are built to maximize marketing performance without compromising consumer trust or compliance obligations. The following principles
guide our approach:

Privacy-By-Design

VisitIQ develops all data products and
platform features using a privacy-by-design methodology. This includes data minimization, transparent processing practices, clear
consumer opt-out mechanisms and strict internal controls around how data is collected, used and retained. Each new feature undergoes
a privacy and compliance review to ensure alignment with applicable U.S. and international regulations. The platform avoids reliance
on third-party cookies, prioritizes deterministic and permission-based data sources and uses industry-standard methods for identity
resolution and enrichment.

Data Collection & Use

VisitIQ collects data from websites, mobile
apps, public sources, data compilers and commercial partners. This may include identity attributes, demographic information, behavioral
patterns, movement data, digital engagement signals, device identifiers, inferred characteristics and consumer interest categories.
This data supports the construction of audience intelligence, identity graphs, lookalike models, buyer-intent signals and geo-based
targeting layers used across digital and traditional marketing channels. Information may also be used to validate, enhance and
maintain internal systems, support product development, and provide fraud-prevention capabilities. VisitIQ does not collect data
for purposes unrelated to marketing, nor does it use sensitive categories in ways prohibited by law or industry standards.

Consumer Controls

Consumers may opt out of VisitIQ’s
marketing database at any time using the “Do Not Sell My Personal Information” link on its website. Opt-out requests
remove an individual’s data from active marketing use and place it on a suppression list to prevent reintroduction. California
residents receive additional rights under the California Consumer Privacy Act (“CCPA”) and the California Privacy Rights
Act (“CPRA”), including the right to access personal information, request deletion of data collected directly from
them and opt out of the sale or sharing of personal information. VisitIQ verifies consumer identity before fulfilling requests
to prevent unauthorized access. VisitIQ does not knowingly collect data from individuals under the age of 16 without appropriate
legal consent.

Security Architecture

VisitIQ employs an enterprise-grade security
architecture designed to protect data at rest and in transit. Core controls include encryption, hashing, tokenization, network-level
firewalls, access-control policies, multi-factor authentication, logging and monitoring systems, and routine security reviews.
Production and development environments are separated and access is granted based on least-privilege principles. Although no system
can guarantee absolute protection from cyberattacks, VisitIQ invests in security infrastructure, vendor assessments and continuous
monitoring to minimize risk and maintain data integrity.

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Governance

Data governance is embedded directly into
VisitIQ’s platform and internal workflows. VisitIQ maintains suppression lists, audit logs, change-tracking records, permissions-based
user access and defined review procedures. All data updates, enrichment routines and outbound data flows follow structured governance
policies supporting accuracy, accountability and responsible use. Enterprise customers may apply custom permissioning, review workflows
and data-access configurations to align VisitIQ with their own compliance frameworks. Governance controls also ensure data partners
and service providers comply with contractual privacy obligations.

Global Regulatory Compliance

VisitIQ adheres to the requirements of
CCPA, CPRA, and other applicable U.S. state privacy laws. The company also supports best-effort compliance with GDPR and other
international regulations governing data processing, consumer rights, and cross-border data movement. Internal policies align with
industry standards for consent management, data retention, purpose limitation, opt-out processing, and security controls. As global
privacy frameworks evolve, VisitIQ updates its data practices, contractual terms, and internal processes to ensure continued compliance.

Our Employees and Human Capital Resources

As of August 31, 2025, VisitIQ had a total
of 24 employees and independent contractors. As of April 30, 2026, VisitIQ had a total of 22 employees and independent contractors.
The decrease reflects operational systemic efficiencies. VisitIQ supplements its workforce with contractors and consultants.

To our knowledge, none of VisitIQ’s
employees is represented by a labor union or covered by a collective bargaining agreement. VisitIQ has not experienced any work
stoppages, and it considers its relations with its employees to be good. VisitIQ’s human capital resources objectives include,
as applicable, identifying, recruiting, retaining, incentivizing and integrating our existing and new employees. The principal
purposes of VisitIQ’s equity incentive plan are to attract, retain and reward personnel through the granting of share-based
compensation awards in order to increase stockholder value and the success of VisitIQ by motivating such individuals to perform
to the best of their abilities and achieve VisitIQ’s objectives.

Intellectual Property

We have a portfolio of registered U.S.
trademark applications and registrations, including VISITID and VISITIQ. In addition, we enter into confidentiality agreements
and invention or work product assignment agreements with employees and contractors involved in the development of our proprietary
intellectual property. We intend to pursue additional intellectual property protection to the extent we believe it would be beneficial
and cost effective.

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Facilities

VisitIQ’s principal office is located
at 729 N Washington Ave, Suite 600, Minneapolis, MN 55401.

VisitIQ believes that its facilities are
suitable to meet its current needs. VisitIQ intends to expand its facilities or add new facilities as it grows, and it believes
that suitable additional or alternative space will be available on commercially reasonable terms as needed to accommodate any such
growth.

Corporate Information

The Company was incorporated in the State
of Nevada on March 31, 2009 under the name Designer Export, Inc. On June 30, 2010, in connection with a reverse merger transaction,
the Company changed its name to China Bilingual Technology & Education Group Inc. The Company ceased filing reports with the
SEC in 2012 and appears to have ceased operations at that time and its corporate charter was revoked. From 2016 to 2018, the Company
was subject to a Nevada Court Custodianship Proceeding and, in April 2017, the Company changed its name to Capstone Technologies
Group, Inc. On March 31, 2020, the Company was placed into a custodianship.

In January 2021, shares of the Company
were purchased by a current investor in the Company from the former custodian, triggering a change in control and the resignation
of the custodian from all positions with the Company. In 2021 and 2022, the Company invested in preferred stock and debt instruments
of DrivenIQ Corporation (“DrivenIQ”). In 2024, the Company foreclosed upon the assets of DrivenIQ in connection with
DrivenIQ’s default on certain debt instruments issued to the Company. In connection with the foreclosure, the Company formed
VisitIQ, LLC which assumed the assets of DrivenIQ foreclosed upon by the Company and assumed approximately $2,570,000 of DrivenIQ
liabilities. In March 2025, the Company changed its name to “VisitIQ Corp.”

The Company’s principal office is
located at 729 N Washington Ave, Suite 600, Minneapolis, MN 55401. Our website address is https://visitiq.io. Information contained
on our website or connected thereto does not constitute part of, and is not incorporated by reference into, this Annual Report.

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