SEDAR Interim Financial Statements

ZIDANE CAPITAL CORP. CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED OCTOBER 31, 2025 (Unaudited, expressed in Canadian Dollars) NOTICE OF NO AUDITOR REVIEW OF INTERIM FINANCIAL STATEMENTS Under National Instrument 51-102, Part 4, subsection 4.3(3(a0), 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 Canadian Institute of Chartered Accountants for a review of interim financial statements by an entity’s auditor. “Casper Bych” (signed) Chief Financial Officer December 19, 2025 Zidane Capital Corp. Statement of Financial Position As at (Unaudited, expressed in Canadian dollars, unless stated otherwise) Notes October 31, 2025 January 31, 2025 Assets Current assets Cash and cash equivalents 4 $ 239 $ 490 Prepaid expenses 833 833 GST receivable 5 715 1,474 Total assets $ 1,787 $ 2,797 Liabilities Current liabilities Accounts payable and accrued liabilities $ 3,782 $ 38,806 Due to related party 6 289 55,854 4,071 94,660 Equity Share capital 7 815,461 707,511 Reserves 5,830 5,830 Deficit (823,575) (805,204) (2,284) (91,863) Total liabilities and equity $ 1,787 $ 2,797 These financial statements are authorized for issue by the Board of Directors on December 19, 2025. On behalf of the board: “Casper Bych” Director “David Salmon” Director Casper Bych David Salmon The accompanying notes are an integral part of these interim financial statements. Zidane Capital Corp. Statement of Loss and Comprehensive Loss (Unaudited, expressed in Canadian dollars, unless stated otherwise) The accompanying notes are an integral part of these interim financial statements. For the three months ended For the nine months ended October 31, 2025 October 31, 2024 October 31, 2025 October 31, 2024 Expenses Accounting and audit $ 1,400 $ 1,050 $ 3,900 $ 1,515 Legal (recovery) - - - (188) Filing fees 1,524 2,156 13,784 6,910 Office and administration 21 19 687 55 Net loss and comprehensive loss for the period $ (2,945) $ (3,225) $ (18,371) $ (8,292) Loss per share - basic and diluted $ (0.00) $ (0.00) $ (0.00) $ (0.00) Weighted average number of common shares outstanding 7,384,276 5,225,276 6,898,302 5,225,276 Zidane Capital Corp. Statement of Changes in Equity For the periods ended October 31, 2025 and October 31, 2024 (Unaudited, expressed in Canadian dollars, except for Number of Shares) Share Capital Number of Shares Amount Reserves Deficit Total Equity $ $ $ $ Balance at January 31, 2024 5,225,276 707,511 5,830 (775,598) (62,257) Net loss and comprehensive loss for the period - - - (8,292) (8,292) Balance at October 31, 2024 5,225,276 707,511 5,830 (783,890) (70,549) Balance at January 31, 2025 5,225,276 707,511 5,830 (805,204) (91,863) Common share issued – private placement 2,159,000 107,950 - - 107,950 Net loss and comprehensive loss for the period - - - (18,371) (18,371) Balance at October 31, 2025 7,384,276 815,461 5,830 (823,575) (2,284) The accompanying notes are an integral part of these interim financial statements. Zidane Capital Corp. Statement of Cash Flows For the nine months ended October 31, (Unaudited, expressed --- in Canadian dollars, unless stated otherwise) 2025 2024 Cash used in operating activities Net loss for the period $ (18,371) $ (8,292) Adjustments to reconcile net loss to net cash used in operating activities: Changes in non-cash working capital balances Accounts payable and accrued liabilities (35,024) (6,692) Prepaid expenses - 42 GST receivable 759 (216) Total cash used in operating activities (52,636) (15,158) Cash provided by financing activities Due to related party (55,565) 15,556 Proceeds from the issuance of common shares 107,950 - Total cash provided by financing activities 52,385 15,556 Change in cash and cash equivalents during the period (251) 398 Cash and cash equivalents, beginning of period 490 110 Cash and cash equivalents, end of period $ 239 $ 508 The accompanying notes are an integral part of these interim financial statements. Zidane Capital Corp. Notes to Condensed Interim Financial Statements For the nine months ended October 31, 2025 (Unaudited, expressed in Canadian dollars, unless stated otherwise) 1. NATURE AND CONTINUANCE OF OPERATIONS The Company was incorporated pursuant to the provisions of the Business Corporations Act (British Columbia) on February 12, 2010. Its registered office is 2625 Lakewood Drive, Vancouver, BC, Canada, V6N 4V3. The Company is a Capital Pool Company (“CPC”) as defined in Policy 2.4 of the TSX Venture Exchange Inc. (the “TSX-V”). As the Company did not complete a Qualifying Transaction (“QT”) within the period required by the TSX-V Policy 2.4, effective October 24, 2013, the Company’s listing was transferred from the TSX-V to the NEX Board of the TSX-V, and began trading under the Symbol ZZE.H. These condensed interim financial statements have been prepared on the basis that the Company will continue as a going concern, which assumes that the Company will be able to meet its commitments, continue operations and realize its assets and discharge its liabilities in the normal course of business for the foreseeable future. As at October 31, 2025, the Company had limited working capital, no recurring source of revenue and an accumulated deficit of $823,575 (January 31, 2025 - $805,204). Such material uncertainties raise substantial doubt as to the Company’s ability to continue as a going concern. The continued operations of the Company are dependent upon its ability to raise sufficient cash flows in order to finance operating and administrative expenses. There is no assurance that the Company will identify an appropriate business for acquisition or investment and even if so identified and warranted, it may not be able to finance such acquisition or investment. Additional funds may be required to enable the Company to pursue such an initiative and the Company may be unable to obtain such financing on terms, which are satisfactory to it. Furthermore, there is no assurance that the business acquired will be profitable. 2. MATERIAL ACCOUNTING POLICY INFORMATION (a) Statement of compliance These condensed interim financial statements have been prepared in accordance with IFRS Accounting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”) applicable to the preparation of interim financial statements, including IAS 34, Interim Financial Reporting. (b) Significant accounting policies These condensed interim financial statements have been prepared using the same accounting policies and methods of computation as the annual financial statements of the Company for --- the year ended January 31, 2025. The disclosure contained in these condensed interim financial statements do not include all the requirements in IAS 1 Presentation of Financial Statements (“IAS 1”). Accordingly, these condensed interim financial statements should be read in conjunction with the Company’s audited financial statements for the year ended January 31, 2025, which have been prepared in accordance with IFRS, as issued by the IASB. The accounting policies below have been applied consistently to all periods presented in these condensed interim financial statements. Zidane Capital Corp. Notes to Condensed Interim Financial Statements For the nine months ended October 31, 2025 (Unaudited, expressed in Canadian dollars, unless stated otherwise) 2. MATERIAL ACCOUNTING POLICY INFORMATION (continued) (c) Significant accounting judgements, estimates and assumptions The preparation of the Company’s condensed interim financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities and contingent liabilities at the date of the condensed interim financial statements and reported amounts of revenues 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. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. The following are critical judgements that management has made in the process of applying accounting policies and that have the most significant effect on the amounts recognized in the condensed interim financial statements: ? the determination that the Company will continue as a going concern for the next year. 3. FINANCIAL RISK MANAGEMENT (a) Overview The Company has exposure to credit risk, liquidity risk and market risk from its use of financial instruments. This note presents information about the Company's exposure to each of these risks, the Company's objectives, policies and processes for measuring and managing risk, and the Company's management of capital. The Board of Directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. (b) Credit risk Credit risk is the risk of potential loss to the Company if the counterparty to a financial instrument fails to meet its contractual obligations. The Company's credit risk is attributable to its financial assets which are comprised of cash and cash equivalents. The Company limits its exposure to credit risk on financial assets through maintaining its cash and cash equivalents with high credit quality financial institutions. The carrying value of the Company's cash and cash equivalents represent the maximum exposure to credit risk. Zidane Capital Corp. Notes to Condensed Interim Financial Statements For the nine months ended October 31, 2025 (Unaudited, expressed in Canadian dollars, unless stated otherwise) 3. FINANCIAL RISK MANAGEMENT (continued) (c) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company's cash and cash equivalents are invested in business accounts with high c --- redit quality financial institutions in Canada, all of which are available on demand by the Company and are not invested in any asset-backed deposits or investments. (d) Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Company's income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return. The Company is not exposed to any market risks. (e) Capital management The Company's policy is to maintain a strong capital base so as to maintain investor and creditor confidence and to sustain future development of the business. There were no changes in the Company's approach to capital management during the period. The Company is not subject to any externally imposed capital requirements. 4. CASH AND CASH EQUIVALENTS October 31, 2025 January 31, 2025 Bank demand deposits $ 239 $ 490 Cash and cash equivalents $ 239 $ 490 5. GST RECEIVABLE During the year ended January 31, 2025, the Company received a notice from the Canada Revenue Agency (the “CRA”) requesting that the Company file GST returns for certain prior years. The Company filed a nil return for the year ended January 31, 2021, and the filed returns requesting input tax credit (“ITC’s”) refunds for the subsequent years. Zidane Capital Corp. Notes to Condensed Interim Financial Statements For the nine months ended October 31, 2025 (Unaudited, expressed in Canadian dollars, unless stated otherwise) 6. RELATED PARTIES Transactions with key management personnel During the nine months ended October 31, 2025 and 2024, there were related party transactions as described below: ? Prior periods’ accounts payable of $3,660 (2024 - $7,908), filing fees of $11,951 (2024 - $7,648) and office and administration expenses of $516 (2024 - $nil) were paid on behalf of the Company by the President/CEO. ? The Company reimbursed the President/CEO for expenses paid on its behalf in the amount of $71,692 (2024 - $nil). A total of $289 (January 31, 2025 - $55,854) was payable to the President/CEO as at October 31, 2025. All amounts owing to the President/CEO are non-interest bearing and due on demand. 7. SHARE CAPITAL (a) Authorized Share Capital As at October 31, 2025, the authorized share capital consisted of an unlimited number of common shares without par value. (b) Shares issued and outstanding As at October 31, 2025, there were 7,384,276 common shares issued and outstanding. During the nine months ended October 31, 2025: On April 3, 2025, the Company completed a non-brokered private placement, issuing 2,159,000 common shares at a price of $0.05 per common share for proceeds of $107,950. During the nine months ended October 31, 2024: The Company did not issue any common shares during the period. (c) Share purchase warrants There were no common share purchase warrants outstanding as at October 31, 2025 and January 31, 2025. (d) Share purchase options There were no common share purchase options outstanding as at October 31, 2025 and January 31, 2025. Zidane Capital Corp. Notes to Condensed Interim Financial Statements For the nine months ended October 31, 2025 (Unaudited, expressed in Canadian dollars, unless stated otherwise) 7. SHARE CAPITAL (continued) (e) Basic and diluted loss per share The calculation of basic and diluted loss per share for the three and nine months e --- nded October 31, 2025 was based on the loss attributable to common shareholders of $2,945 and $18,371, respectively (2024 - $3,225 and $8,292, respectively), and the weighted average number of shares outstanding of 7,384,276 and 6,898,302, respectively (2024 – 5,225,276 for both the three and nine month periods).