SEDAR Interim Financial Statements

WANGTON CAPITAL CORP. FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025 (Unaudited – Prepared by Management) (Expressed in Canadian Dollars) NOTICE OF NO AUDITOR REVIEW OF INTERIM FINANCIAL STATEMENTS Under National Instrument 51-102, Part 4, subsection 4.3(3)(a), if an auditor has not performed a review of the interim financial statements, they must be accompanied by a notice indicating that the financial statements have not been reviewed by an auditor. The accompanying unaudited interim financial statements of the Company have been prepared by and are the responsibility of the Company’s management. The Company’s independent auditor has not performed a review of these financial statements in accordance with standards established by the Charted Professional Accountants of Canada for a review of interim financial statements by an entity’s auditor. 3 WANGTON CAPITAL CORP. STATEMENTS OF FINANCIAL POSITION AS AT SEPTEMBER 30, 2025 AND DECEMBER 31, 2024 (Unaudited – Prepared by Management) (Expressed in Canadian Dollars) September 30, 2025 December 31, 2024 $ $ ASSETS CURRENT ASSETS Cash and cash equivalents 118,299 186,326 Goods and services taxes receivable 2,447 1,801 120,746 188,127 LIABILITIES CURRENT LIABILITIES Accounts payable and accrued liabilities (Note 5) 13,899 64,013 EQUITY Share capital (Note 6) 2,565,475 2,565,475 Share-based payments reserve 151,161 151,161 Deficit (2,609,789) (2,592,522) 106,847 124,114 120,746 188,127 GOING CONCERN (Note 2(c)) Approved on behalf of the Board of Directors on November 28, 2025: “Kyle Haddow” “Tag Gill” Kyle Haddow, Director Tag Gill, Director The accompanying notes are an integral part of these interim financial statements 4 WANGTON CAPITAL CORP. STATEMENTS OF LOSS AND COMPREHENSIVE LOSS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian Dollars) The accompanying notes are an integral part of these interim financial statements Three Months Ended September 30, 2025 Three Months Ended September 30, 2024 Nine Months Ended September 30, 2025 Nine Months Ended September 30, 2024 $ $ $ $ EXPENSES Accounting and audit - 2,500 3,300 4,692 Filing fees 2,257 2,121 9,873 8,112 Legal and consulting fees - 8,938 5,342 15,689 Office and miscellaneous 57 60 257 268 INTEREST INCOME (2,314) 442 (13,619) 1,274 (18,772) 1,505 (28,761) 4,682 NET LOSS AND COMPREHENSIVE LOSS (1,872) (12,345) (17,267) (24,079) BASIC AND DILUTED LOSS PER SHARE (0.00) (0.00) (0.00) (0.00) WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING – BASIC AND DILUTED 20,996,683 20,996,683 20,996,683 20,996,683 5 WANGTON CAPITAL CORP. STATEMENTS OF CASH FLOWS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian Dollars) Nine Months Ended September 30, 2025 Nine Months Ended September 30, 2024 $ $ OPERATING ACTIVITIES Net loss (17,267) (24,079) Changes in non-cash working capital items: Goods and services taxes receivable (646) 16,124 Accounts payable and accrued liabilities (50,114) 30,109 Cash flows provided by (used in) operating activities (68,027) 22,154 INVESTING ACTIVITIES Loan receivable - (25,000) Cash flows provided by (used in) operating activities - (25,000) DECREASE IN CASH AND CASH EQUIVALENTS DURING THE PERIOD (68,027) (2,846) CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD 186,326 205,091 CASH AND CASH EQUIVALENTS, END OF PERIOD 118,299 202,245 CASH AND CASH EQUIVALENTS CONSIST OF: Demand --- deposits 118,299 46,485 Guaranteed investment certificate - 155,760 118,299 202,245 The accompanying notes are an integral part of these interim financial statements Wa 6 WANGTON CAPITAL CORP. STATEMENTS OF CHANGES IN EQUITY FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian Dollars) Number of Shares Share Capital Share-Based Payments Reserve Deficit Total $ $ $ $ Balance as at December 31, 2023 24,415,083 2,565,475 151,161 (2,526,055) 190,581 Net loss and comprehensive loss - - - (24,079) (24,079) Balance as at September 30, 2024 24,415,083 2,565,475 151,161 (2,550,134) 166,502 Balance as at December 31, 2024 24,415,083 2,565,475 151,161 (2,592,522) 124,114 Net loss and comprehensive loss - - - (17,267) (17,267) Balance as at September 30, 2025 24,415,083 2,565,475 151,161 (2,609,789) 106,847 The accompanying notes are an integral part of these interim financial statements WANGTON CAPITAL CORP. NOTES TO THE FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian dollars) 7 1. NATURE OF BUSINESS Wangton Capital Corp. (the “Company”) was incorporated on December 23, 2010 under the Alberta Business Corporations Act. The registered address of the company is 1500-1055 West Georgia St., Vancouver, BC, V6E 4N7. The Company is listed on the NEX board (“NEX”) of the TSX Venture Exchange (“TSXV”). As at September 30, 2025, the principal business of the Company is the identification and evaluation of assets or a business and once identified or evaluated, to negotiate an acquisition of, or participation in, a business subject to receipt of shareholder approval, if required, and acceptance by regulatory authorities. Where an acquisition or participation is warranted, additional funding may be required. 2. BASIS OF PREPARATION a) Statement of compliance These unaudited condensed interim financial statements of the Company have been prepared in accordance with International Accounting Standard 34, “Interim Financial Reporting” (“IAS 34”) and IFRS Accounting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and Interpretations of the Financial Reporting Interpretations Committee (“IFRIC”). These condensed interim financial statements do not include all the information required for full annual financial statements and should be read in conjunction with the audited financial statements and notes thereto as of and for the year ended December 31, 2024. These unaudited condensed interim financial statements were authorized for issue in accordance with a resolution from the Board of Directors on November 28, 2025. b) Basis of presentation These unaudited condensed interim financial statements have been prepared on a historical cost basis, except for financial instruments classified as financial instruments at fair value through profit and loss, which are stated at their fair value. In addition, these condensed interim financial statements have been prepared using the accrual basis of accounting, except for cash flow information. These condensed interim financial statements follow the same accounting policies and methods of application as the annual audited financial statements for the year ended December 31, 2024. The adoption of new accounting standards has had no material impact on the condensed interim financial statements. c) Going concern These financial statements have been prepared --- on the basis of accounting principles applicable to a going concern which assumes 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 continuing operations, as intended, and its financial success is dependent upon the extent to which it can successfully raise the capital to implement its future plans. As at September 30, 2025, the Company had an accumulated deficit of $2,609,789 and no source of revenues. These factors indicate the existence of a material uncertainty that may cast significant doubt on the ability of the Company to continue as a going concern. These financial statements have been prepared on a going concern basis, which assumes that the Company will be able to meet its obligations and continue its operations for its next fiscal year. WANGTON CAPITAL CORP. NOTES TO THE FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian dollars) 8 2. BASIS OF PREPARATION (continued) c) Going concern (continued) Realization values may be substantially different from carrying values as shown and these financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the Company be unable to continue as a going concern. Such adjustment could be material. d) Use of estimates and judgments The preparation of these financial statements requires management to make certain estimates, judgments and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of expenses during the reporting period. Actual outcomes could differ from these estimates. These financial statements include estimates which, by their nature, are uncertain. The impacts of such estimates are pervasive throughout the financial statements, and may require accounting adjustments based on future occurrences. Revisions to accounting estimates are recognized in the period in which the estimate is revised and future periods if the revision affects both current and future periods. These estimates are based on historical experience, current and future economic conditions and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant assumptions about the future and other sources of estimation uncertainty that management has made at the financial position reporting date, that could result in a material adjustment to the carrying amounts of assets and liabilities, in the event that actual results differ from assumptions made, relate to, but are not limited to, the following: Critical accounting estimates i. The Company does not have any critical accounting estimates. Critical accounting judgments i. The determination of the Company’s ability to continue as a going concern requires management to make judgments and assumptions of future events. e) Functional and reporting currency These financial statements are presented in Canadian dollars, which is the functional and reporting currency of the Company. 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES These unaudited condensed interim financial statements follow the same accounting policies and methods of application as the annual audited financial statements for the year ended December 31, 2024. WANGTON CAPITAL CORP. --- NOTES TO THE FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian dollars) 9 4. PROPOSED TRANSACTION WITH TONISITY BVI On December 12, 2021, the Company entered into a non-binding letter of intent (the "Letter of Intent") with Kalmarna Limited ("Kalmarna"), in respect of the acquisition by the Company, through a series of steps, of all of the issued and outstanding shares of Kalmarna Kalmarna, a British Virgin Islands company, was, at the time, the parent company of Tonisity International Limited ("Tonisity"), an animal health and nutrition company based in Ireland that is currently focusing its patented technology in two specific markets: (1) isotonic products for the enhancement of swine production; and (2) novel companion animal nutrition products. In April of 2024, a restructuring of Kalmarna and Tonisity was completed such that Kalmarna was dissolved and the previous shareholders of Kalmarna became the new shareholders of Tonisty, in the same proportion as their original shareholdings in Kalmarna. As a consequence, the Company intended to acquire, through a series of steps (the "Transaction"), all of the issued and outstanding shares of Tonisity ("Tonisity Shares"). The Transaction was intended to constitute the Company’s qualifying transaction (the "Qualifying Transaction") pursuant to TSXV Policy 2.4 – Capital Pool Companies ("Policy 2.4"). The Transaction was subject to the approval of the TSXV, execution of a definitive agreement, approval of the shareholders of the Company and other closing conditions customary for a transaction of this nature. In the second quarter of 2024, the Company advanced $25,000 to Tonisity as a loan. The loan was non-interest bearing and was repayable on December 31, 2024. The terms of the loan stipulated that if the proposed Transaction with Tonisity was not concluded by the repayment date, the loan balance would be set off against the expenses incurred by Tonisity in connection with the Transaction. In the third quarter of 2024, the Company and Tonisity agreed to terminate the Letter of Intent. Furthermore, the parties agreed that the loan to Tonisity would be repayable to the Company if Tonisity successfully raised funds before December 31, 2024 through a corporate finance firm that was engaged by Tonisity prior to the termination of the Letter of Intent. As of December 31, 2024, Tonisity had not successfully raised the aforementioned funds and consequently, the loan to Tonsity was written off by the Company in the fourth quarter of 2024. 5. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES September 30, 2025 December 31, 2024 $ $ Trade payables 13,899 48,013 Accrued liabilities - 16,000 13,899 64,013 WANGTON CAPITAL CORP. NOTES TO THE FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian dollars) 10 6. SHARE CAPITAL a) Authorized Unlimited number of common shares without par value. b) Issued and Outstanding As at September 30, 2025 and December 31, 2024: 24,415,083 common shares were issued and outstanding. c) Shares held in escrow As at September 30, 2025 and December 31, 2024 there were 3,518,400 common shares held in escrow. d) Stock options On November 8, 2023 the Company adopted a new incentive share option plan, superseding and replacing the old plan which was adopted on September 27, 2017. Under the new plan, options granted to directors, employees an --- d consultants, under which the total outstanding options are limited to 10% of the outstanding common shares of the Company as at the closing of the Company’s initial public offering. The exercise price of an option shall be determined by the directors, or as permitted by the policies of the Exchange. Options granted are non-transferable and may not exceed a term of 10 years from the grant date. Vesting is as determined by the directors at the time of grant. As at September 30, 2025 and December 31, 2024 there were no stock options outstanding. 7. MANAGEMENT OF CAPITAL The Company’s objectives when managing capital are to safeguard the Company’s ability to continue as a going concern in order to pursue the identification, evaluation and acquisition of a Qualified Transaction. The Company does not have any externally imposed capital requirements to which it is subject. As at September 30, 2025 the Company considers capital to be comprised of all components of equity. The Company manages the capital structure and makes adjustments to it in light of changes in economic conditions and the risk characteristics of the underlying assets. To maintain or adjust the capital structure, the Company may attempt to issue common shares. WANGTON CAPITAL CORP. NOTES TO THE FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian dollars) 11 8. FINANCIAL INSTRUMENTS Fair Values The Company’s financial instruments consist of cash and cash equivalents and accounts payable, the fair values of which approximate their carrying values because of their current nature. The following table summarizes the carrying values of the Company’s financial instruments at September 30, 2025: Category $ Cash and cash equivalents FVTPL 118,299 Accounts payable Amortized cost 13,899 The following table summarizes the carrying values of the Company’s financial instruments at December 31, 2024: Category $ Cash and cash equivalents FVTPL 186,326 Accounts payable Amortized cost 48,013 The Company classifies its fair value measurements in accordance with the three level fair value hierarchies as follows: Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities Level 2 – Inputs other than quoted prices that are observable for the asset or liability either directly (i.e. as prices) or indirectly (i.e. derived from prices), and Level 3 – Inputs that are not based on observable market date The following table sets forth the Company’s financial assets at September 30, 2025, measured at fair value on a recurring basis by level within the fair value hierarchy as follows: Level 1 Level 2 Level 3 Total $ $ $ $ Cash and cash equivalents 118,299 - - 118,299 The following table sets forth the Company’s financial assets at December 31, 2024, measured at fair value on a recurring basis by level within the fair value hierarchy as follows: Level 1 Level 2 Level 3 Total $ $ $ $ Cash and cash equivalents 186,326 - - 186,326 WANGTON CAPITAL CORP. NOTES TO THE FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (Unaudited – Prepared by Management) (Expressed in Canadian dollars) 12 8. FINANCIAL INSTRUMENTS (continued) Credit Risk Credit risk is the risk of loss associated with the counterparty’s inability to fulfill its payment obligations. Financial instruments that potentially subject the Company to concentrations of credit risks consist principally of cash and cash equivalents. T --- o minimize the credit risk, the Company places cash and cash equivalents with a high credit quality financial institution. The Company’s maximum credit risk is limited to the carrying value of cash and cash equivalents as at September 30, 2025. As at September 30, 2025, the cash and cash equivalents are comprised of bank deposits. Liquidity Risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due (see Note 2(c)). The Company manages liquidity risk through the management of its capital structure and financial leverage as outlined above. The Company requires financing to meet its short- term obligations to support operations. The Company monitors its ability to meet its short-term expenditures for the identification, evaluation and acquisition of assets of a business by raising additional funds through share issuance when required. The following are the contractual maturities of financial liabilities as at September 30, 2025: Carrying Amount Contractual Cash Flows Within 1 year Within 2 years Within 3 years Over 3 years $ $ $ $ $ $ Accounts payable 13,899 13,899 13,899 - - - 9. RELATED PARTY TRANSACTIONS AND BALANCES The Company considers its officers and directors to be key management personnel. During the Nine months ended September 30, 2025 and 2024, the Company did not incur any salaries or share-based payments to key management personnel. As at September 30, 2025 and December 31, 2024, the Company did not incur any fees or have any amounts owed to related parties.