BDTB 10-K & 10-Q changes, risk factors and insider trading

Comparison of the sixnine months ended MarchJune 31,30, 2026 and 2025

Revenues were $15,000$25,000 and $5,000 for the sixnine months ended MarchJune 31,30, 2026 and 2025.

Cost of revenue was $nil for the sixnine months ended MarchJune 31,30, 2026 and 2025.

We recorded $95,883$129,078 and $121,956$141,931 in selling, general and administrative expenses for the sixnine months ended MarchJune 31,30, 2026 and 2025. These costs mainly consist of professional service from our law firm, auditor and accountant, and payment to OCTOB etc.

As a result of the above factors, we had a net loss of $82,144$105,338 and $118,205$138,979 for the sixnine months ended MarchJune 31,30, 2026 and 2025.

Comparison of the three months ended MarchJune 31,30, 2026 and 2025

Revenues were $15,000$10,000 and $nil for the three months ended MarchJune 31,30, 2026 and 2025.

Cost of revenue was $nil for the three months ended MarchJune 31,30, 2026 and 2025.

We recorded $42,934$33,195 and $52,179$19,975 in selling, general and administrative expenses for the three months ended MarchJune 31,30, 2026 and 2025. These costs mainly consist of professional service from from our law firm, auditor and accountant, and payment to OCTOB etc.

As a result of the above factors, we had a net loss of $29,195$23,194 and $53,428$20,774 for the three months ended MarchJune 31,30, 2026 and 2025.

Net cash used in operating activities for the threenine months ended MarchJune 31,30, 2026 totalledtotaled $86,654.$105,418. Operating activities consisted primarily of net loss adjusted for certain non-cash items. In addition, operating cash flows included the effect of changes in operating assets and liabilities. Cash used during the period is mainly relating to payment to professional accounting firm and law firm, and relating operating expense, such as rent, payment to director, bookkeeper, etc.

There were no investing activities for the threenine months ended MarchJune 31,30, 2026 and 2025.

There were no financing activities for the threenine months ended MarchJune 31,30, 2026 and 2025.

We have no obligations, assets or liabilities, which would be considered off-balance sheet arrangements as of SeptemberJune 30, 2025.2026. We do not participate in transactions that create relationships with unconsolidated entities or financial partnerships, often referred to as variable interest entities, which would have been established for the purpose of facilitating off-balance sheet arrangements. We have not entered into any off-balance sheet financing arrangements, established any special purpose entities, guaranteed any debt or commitments of other entities, or purchased any non-financial assets.

As of SeptemberJune 30, 2025,2026, we did not have any off-balance sheet arrangements as defined in Item 303(a)(4)(ii) of Regulation S-K and did not have any commitments or contractual obligations.