SEDAR Interim Financial Statements

DOMINUS ACQUISITIONS CORP. CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE THREE AND SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 (EXPRESSED IN CANADIAN DOLLARS) (UNAUDITED) NOTICE OF NO AUDITOR REVIEW OF CONDENSED INTERIM FINANCIAL STATEMENTS In accordance with National Instrument 51-102 Part 4, subsection 40.3(3)(a), if an auditor has not performed a review of these condensed interim financial statements, they must be accompanied by a notice indicating that these condensed interim financial statements have not been reviewed by an auditor. The accompanying unaudited condensed interim financial statements of the Company have been prepared by and are the responsibility of the Company’s management. DOMINUS ACQUISITIONS CORP. INTERIM STATEMENTS OF FINANCIAL POSITION (Unaudited, Expressed in Canadian Dollars) As at As at Note November 30, 2025 May 31, 2025 ASSETS Current Assets Cash $ 500,913 $ 502,007 Prepaid expenses 1,392 4,175 Total Assets $ 502,305 $ 506,182 LIABILITIES AND SHAREHOLDERS’ EQUITY Current Liabilities Trade payables and accrued liabilities 5 $ 46,618 $ 39,283 Total Liabilities 46,618 39,283 Shareholders’ Equity Share capital 6 697,588 697,588 Reserves 6 108,709 108,709 Deficit (350,610) (339,398) 455,687 466,899 Total Liabilities and Shareholders’ Equity $ 502,305 $ 506,182 Description of Business and Going Concern (Note 1) Approved on behalf of the Board of Directors “Kevin Ma “Desmond Balakrishnan Kevin Ma, Director Desmond Balakrishnan, Director The accompanying notes are an integral part of these financial statements. DOMINUS ACQUISITIONS CORP. INTERIM STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) (Unaudited, Expressed in Canadian Dollars) For the Three Months Ended For the Six Months Ended Note November 30, 2025 November 30, 2024 November 30, 2025 November 30, 2024 Operating Expenses Bank charges $ 188 $ 87 $ 342 $ 173 Filing and transfer agent fees 4,771 4,785 7,123 7,055 Office and administrative expenses 5,321 9,262 5,321 11,011 Professional fees 2,560 5,127 3,660 5,627 12,840 19,261 16,446 23,866 Other Income (Expenses) Interest income 2,481 4,191 5,234 8,885 2,753 4,191 5,234 8,885 Net and comprehensive loss $ (10,359) $ (15,070) $ (11,212) $ (14,981) Loss per share – basic and diluted $ (0.00) $ 0.00 $ (0.00) $ (0.00) Weighted average common shares outstanding – basic and diluted 9,300,000 9,300,000 9,300,000 9,300,000 The accompanying notes are an integral part of these financial statements. DOMINUS ACQUISITIONS CORP. INTERIM STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY FOR THE SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 (Unaudited, Expressed in Canadian Dollars) Common Shares Number of shares Amount Reserves Deficit Total Balance at May 31, 2024 9,300,000 $ 697,588 $ 108,709 $ (305,311) $ 500,986 Net loss - - - (14,981) (14,981) Balance at November 30, 2024 9,300,000 697,588 108,709 (320,292) 486,005 Net loss - - - (19,106) (19,106) Balance at May 31, 2025 9,300,000 697,588 108,709 (339,398) 466,899 Net loss - - - (11,212) (11,212) Balance, November 30, 2025 9,300,000 $ 697,588 $ 108,709 $ (350,610) $ 455,687 The accompanying notes are an integral part of these financial statements. DOMINUS ACQUISITIONS CORP. INTERIM STATEMENTS OF CASH FLOWS (Unaudited, Expressed in Canadian Dollars) For the Six Months Ended November 30, 2025 November 30, 2024 Operating Activities Net income (loss) $ (11,212) $ (14,981) Changes in non-cash working capital items: Prepaid expenses 2,783 2,770 Trade payables and accr --- ued liabilities 7,335 (465) Cash flows used in operating activities (1,094) (12,676) Net Change in Cash (1,094) (12,676) Cash – Beginning 502,007 533,199 Cash – Ending $ 500,913 $ 520,523 The accompanying notes are an integral part of these financial statements. DOMINUS ACQUISITIONS CORP. NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 (Unaudited, Expressed in Canadian Dollars) 1. Description of Business and Going Concern Dominus Acquisitions Corp. (the “Company”) was incorporated under the laws of British Columbia on December 15, 2020. The Company is classified as a Capital Pool Company (“CPC”) as defined in Policy 2.4 of the TSX Venture Exchange (the "Exchange"). The principal business of the Company is the identification and evaluation of assets or businesses with a view to completing a Qualifying Transaction as such term is defined in Exchange Policy 2.4. The Company has not commenced operations and has no assets other than cash and prepaid expenses. The Company’s continuing operations as intended are dependent upon its ability to identify, evaluate and negotiate an acquisition, or business, or an interest therein. Such an acquisition or business will be subject to the approval of the Exchange and in the case of a non-arm’s length transaction, of the majority of the Company’s minority shareholders. When a qualifying transaction has been identified, the ability of the Company to complete the transaction may require additional funding. There is no assurance that the Company will be successful in obtaining any additional funding. The registered and records office is Suite 1500, 1055 West Georgia Street, Vancouver, British Columbia, V6E 4N7. These financial statements have been prepared on a going concern basis, which assumes that the Company will be able to realize its assets and discharge its liabilities in the normal course of business rather than through a process of forced liquidation. The Company’s financial statements as at November 30, 2025 have been prepared on a going concern basis, which contemplates the realization of assets and settlement of liabilities and commitments in the normal course of business. The Company has a net loss of $11,212 for the six months ended November 30, 2025 and at November 30, 2025 current assets exceed current liabilities by $455,687. The Company had cash of $500,913 at November 30, 2025, but management cannot provide assurance that the Company will ultimately achieve profitable operations or become cash flow positive, or raise additional debt and/or equity capital. If the Company is unable to raise additional capital in the future, management expects that the Company will need to curtail operations, liquidate assets, seek additional capital on less favorable terms and/or pursue other remedial measures. Management is aware, in making its assessment, of material uncertainties related to events or conditions that may cast significant doubt upon the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Such adjustments could be material. 2. Statement of Compliance and Basis of Preparation These condensed interim financial statements, including comparatives, have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) applicable to the preparation of --- these interim financial statements, including International Accounting Standard (“IAS”) 34 – Interim Financial Reporting. These condensed interim financial statements do not include all of the information required for full IFRS financial statements and therefore should be read in conjunction with the Company’s most recent annual financial statements for the year ended May 31, 2025, which were prepared in accordance with IFRS as issued by IASB. The accounting policies and methods of application applied by the Company in these condensed interim financial statements are the same as those applied in the Company’s most recent audited financial statements for the year ended May 31, 2025. DOMINUS ACQUISITIONS CORP. NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 (Unaudited, Expressed in Canadian Dollars) 2. Statement of Compliance and Basis of Preparation (continued) The preparation of financial statements in conformity with IFRS also requires management to make estimates and judgments that may have a significant impact on these condensed interim financial statements. Estimates are continuously evaluated and are based on management’s experience and expectations of future estimates. The critical accounting judgments and estimates were presented in the Company’s most recent audited financial statements for the year ended May 31, 2025 and are the same as those applied for the period ended November 30, 2025. The financial statements were approved and authorized for issuance by the Board of Directors on January 28, 2026. These financial statements have been prepared on a historical cost basis, modified where applicable. In addition, these financial statements have been prepared using the accrual basis of accounting except for cash flow information. 3. Significant Accounting Judgments and Estimates The preparation of the Company’s financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts of assets, liabilities and contingent liabilities at the date of the financial statements and reported amounts of income and expenses during the reporting period. Estimates and assumptions are continuously evaluated and are based on management’s experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. However, actual outcomes can differ from these estimates. Areas requiring a significant degree of estimation and judgment relate to measurement of deferred tax assets and liabilities, measurement of share-based payments and ability to continue as a going concern. Actual results may differ from these estimates and judgments. Critical Judgments The following are critical judgments that management has made in the process of applying policies that have the most significant effect on the amount recognized in the financial statements. Going Concern The assessment of the Company’s ability to continue as a going concern involves critical judgment based on historical experience. Significant judgments are used in the Company’s assessment of its ability to continue as a going concern which is described in Note 1. 4. Trade Payables and Accrued Liabilities November 30, 2025 May 31, 2025 Trade payables $ 24,140 $ 24,863 Accrued liabilities 22,478 14,420 $ 46,618 $ 39,283 Included in trade payables are amounts total $5,003 (May 31, 2025 - $2,103) due to related parties for exp --- ense reimbursements (see Note 7). DOMINUS ACQUISITIONS CORP. NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 (Unaudited, Expressed in Canadian Dollars) 5. Share Capital (a) Authorized Share Capital The Company is authorized to issue an unlimited number of common shares without par value. As at November 30, 2025, the Company has 4,200,000 common shares held in escrow. (b) Stock Options The Company adopted a stock option plan (the “Plan”) whereby it can grant stock options to directors, officers, employees, and consultants of the Company. The maximum number of shares that may be reserved for issuance under the Plan is subject to the restrictions imposed under applicable securities laws. The changes in stock options are summarized as follows: Weighted Average Exercise Price Number of Shares Issuable on Exercise Balance, at November 30, 2025 and May 31, 2025 $ 0.10 1,295,000 Stock options outstanding and exercisable on November 30, 2025 are summarized as follows: Outstanding Exercisable Exercise Price Number of Shares Issuable on Exercise Weighted Average Remaining Life (Years) Number of Shares Issuable on Exercise Weighted Average Remaining Life (Years) $ 0.10 1,295,000 4.24 1,295,000 4.24 6. Related Party Transactions Key management personnel include the Company’s Board of Directors and members of senior management. The Company’s related parties include key management personnel, and companies related by way of directors or shareholders in common. During the three and six months ended November 30, 2025, the Company did not have any related party transactions (November 30, 2024 - $nil and $nil respectively). Due to Related Parties As at November 30, 2025 and May 31, 2025, the Company has the following amounts due to related parties: November 30, 2025 May 31, 2025 Accounts payable and accrued liabilities $ 5,003 $ 4,762 DOMINUS ACQUISITIONS CORP. NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 (Unaudited, Expressed in Canadian Dollars) 7. Financial Instruments Financial Assets and Liabilities Information regarding the Company’s financial assets and liabilities as at November 30, 2025 and May 31, 2025 is summarized as follows: November 30, 2025 May 31, 2025 Financial Assets FVTPL Cash $ 500,913 $ 502,007 November 30, 2025 May 31, 2025 Financial Liabilities Amortized Cost Trade payables and accrued liabilities $ 46,618 $ 39,283 The fair value of financial assets and financial liabilities at amortized cost is determined in accordance with generally accepted pricing models based on discounted cash flow analysis or using prices from observable current market transactions. The Company considers that the carrying amount of all its financial assets and financial liabilities recognized at amortized cost in the financial statements approximates their fair value due to the demand nature or short-term maturity of these instruments. Financial Instrument Risk Exposure The following table provides an analysis of the Company’s financial instruments that are measured subsequent to initial recognition at fair value, grouped into Level 1 to 3 based on the degree to which the inputs used to determine the fair value are observable. Level 1 fair value measurements are those derived from quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date; Level 2 fair value measurements are those de --- rived from inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly; Level 3 fair value measurements are those derived from inputs that are unobservable inputs for the asset or liability. Cash is classified as Level 1. The carrying balance of trade payables approximates its fair value due to its short- term nature. The Company’s financial instruments expose it to a variety of financial risk: market risk (including price risk and interest rate risk), credit risk and liquidity risk. These risks arise from the normal course of operations and all transactions are undertaken to support those operations. Risk management is carried out by management under policies approved by the Board of Directors. Management identifies and evaluates the financial risks in co- operation with the Company’s operating units. The Company’s overall risk management program seeks to minimize potential effects on the Company’s financial performance, in the context of its general capital management objectives. DOMINUS ACQUISITIONS CORP. NOTES TO CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED NOVEMBER 30, 2025 AND 2024 (Unaudited, Expressed in Canadian Dollars) 9. Financial Instruments (continued) Financial Instrument Risk Exposure (continued) Credit Risk Credit risk is the risk that one party to a financial instrument will fail to discharge an obligation and cause the other party to incur a financial loss. The Company’s primary exposure to credit risk is in its cash. The Company manages credit risk on liquid financial assets through maintaining its cash with high quality financial institutions. Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its obligations associated with financial liabilities. The Company has a planning and budgeting process in place by which it anticipates and determines the funds required to support its normal operating requirements. The Company coordinates this planning and budgeting process with its financing activities through the capital management process. The Company’s ongoing liquidity is impacted by various external events and conditions. The Company expects to repay its financial liabilities in the normal course of operations and to fund future operations and capital requirements through operating cash flows, as well as future equity and debt financing. As at November 30, 2025, the Company had a cash balance of $500,913 to settle current liabilities of $46,618. The Company’s financial liabilities include trade payables which have contractual maturities of 30 days or are due on demand. 10. Management of Capital The Company’s primary objectives in capital management are to safeguard the Company’s ability to continue as a going concern in order to provide returns for shareholders and to maintain sufficient funds for evaluation of businesses and assets. Capital is comprised of the Company’s shareholders’ equity. The Company manages its capital structure to maximize its financial flexibility making adjustments to it in response to changes in economic conditions and the risk characteristics of the underlying assets and business opportunities. To maintain or adjust its capital structure, the Company may attempt to issue new shares, issue debt, acquire or dispose of assets or adjust the amount of cash. The Corporation is not subject to any externally imposed capital requirements other than the expenditure restrictions --- applicable under Policy 2.4. These expenditure restrictions limit the aggregate amount that the Corporation is permitted to spend on reasonable general and administrative costs of the Corporation not exceeding in aggregate of $3,000 per month, and reasonable expenses incurred related to a QT. There have been no changes to how the Company manages capital.