Restatement

9 Months Ended

Sep. 30, 2025

NOTE 2: RESTATEMENT

A reconciliation from the amounts previously reported for the affected periods to the restated amounts in the restated consolidated financial statements is provided for the impacted financial statement line items below for the consolidated balance sheet as of September 30, 2025 and for the nine months ended September 30, 2025. The amounts labeled “Restatement” represent the effects of the restatement adjustments.

Ref		Description of Restatement
(a)		An adjustment was made to reclass the loss on sale of subsidiary from additional paid-in capital to loss from discontinued operations.

	As of September 30, 2025
	Previously						As
	Reported			Restatement			Restated
ASSETS
Current assets:
Cash	$	560,812					$	560,812
Prepaid expenses		12,126						12,126
Current assets - discontinued operations		-						-
Total current assets		572,938						572,938

Right of use asset, operating lease		891						891
Total assets	$	573,829					$	573,829

LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current liabilities:
Accounts payable		21,563						21,563
Accrued liabilities - related parties		25,000						25,000
Accrued payroll		533,959						533,959
Accrued interest		130,883						130,883
Lease liabilities - operating lease		891						891
Loans payable - related party		-						-
Notes payable		80,000						80,000
Other liabilities		7,511						7,511
Current liabilities - discontinued operations		-						-
Total current liabilities		799,807						799,807
Total liabilities		799,807						799,807

Commitments and Contingencies		-						-

Stockholders’ equity (deficit)
Preferred stock, par value $0.0001 per share; 10,000,000 shares authorized, 5,424,700 shares undesignated		-						-
Series A Convertible Preferred stock, par value $0.0001 per share, 500,000 shares designated, 0 shares issued and outstanding at September 30, 2025 and December 31, 2024		-						-
Series AA Convertible Preferred stock, par value $0.0001 per share, 3,000,000 shares designated, 0 shares issued and outstanding at September 30, 2025 and December 31, 2024		-						-
Series AAA Convertible Preferred stock, $0.0001 per share, 70,000 shares designated, 0 shares issued and outstanding at September 30, 2025 and December 31, 2024		-						-
Series AAAA Convertible Preferred stock, $0.0001 per share, 1,005,300 shares designated, 0 shares issued and outstanding at September 30, 2025 and December 31, 2024		-						-
Common stock, par value $0.0001, 250,000,000 shares authorized, 55,675,743 and 51,538,193 shares issued and outstanding at September 30, 2025 and December 31, 2024, respectively		5,567						5,567
Common stock to be issued, 0 and 2,657,550 shares at September 30, 2025 and December 31, 2024, respectively		-						-
Additional paid-in capital		26,889,833			316,343	(a)		27,206,176
Accumulated deficit		(27,121,378	)		(316,343	)(a)		(27,437,721	)
Stockholders’ deficit attributable to KiNRG, Inc.		(225,978	)					(225,978	)
Non-controlling interest		-						-
Total stockholders’ deficit		(225,978	)					(225,978	)
Total liabilities and stockholders’ equity	$	573,829					$	573,829

	Nine Months Ended September 30, 2025
	Previously						As
	Reported			Restatement			Restated

Operating expenses:
Selling, general, and administrative expenses	$	788,350					$	788,350
Total operating expenses		788,350						788,350

Operating loss		(788,350	)					(788,350	)

Other expenses:
Gain on settlement of accounts payable		4,000						4,000
Interest expense		(23,548	)					(23,548	)
Total other expenses		(19,548	)					(19,548	)

Loss before provision for income taxes		(807,898	)					(807,898	)

Provision for income taxes		-						-

Net loss from continuing operations		(807,898	)					(807,898	)

Net loss from discontinued operations		(780	)		(316,343	)(a)		(317,123	)

Consolidated net loss	$	(808,678	)				$	(1,125,021	)

Less: Net loss attributable to non-controlling interest		-						-

Net loss attributable to KiNRG	$	(808,678	)				$	(1,125,021	)

Net loss per common share from continuing operations, basic and diluted	$	(0.015	)				$	(0.015	)
Net loss per common share from discontinued operations, basic and diluted	$	-					$	(0.006	)
Net loss per common share, basic and diluted	$	(0.015	)				$	(0.021	)

Weighted-average number of common shares outstanding, basic and diluted		54,335,816						54,335,816

	Nine Months Ended September 30, 2025
	Previously						As
	Reported			Restatement			Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$	(808,678	)		(316,343	)(a)	$	(1,125,021	)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock based compensation		104,379						104,379
Imputed interest on loans payable		14,548						14,548
Loss on sale of subsidiary					316,343	(a)		316,343
Changes in current assets and liabilities:								-
Right-of-use asset		7,634						7,634
Prepaid assets		-						-
Accounts payable		2,577						2,577
Accrued liabilities - related party		75,000						75,000
Accrued interest		9,000						9,000
Accrued payroll		236,978						236,978
Other liabilities		-						-
Operating lease liability		(7,634	)					(7,634	)
Net cash used in operating activities		(366,196	)					(366,196	)

CASH FLOWS FROM INVESTING ACTIVITIES
None.		-						-

CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from sale of common stock		750,000						750,000
Proceeds from exercise of warrants		150,000						150,000
Net cash provided by financing activities		900,000						900,000

Net increase (decrease) in cash and cash equivalents		533,804						533,804

Cash and cash equivalents at beginning of period		27,008						27,008

Cash and cash equivalents at end of period	$	560,812					$	560,812

Cash and cash equivalents at end of period - continuing operations	$	560,812					$	560,812
Cash and cash equivalents at end of period - discontinued operations	$	-					$	-

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Interest paid	$	-					$	-
Income taxes paid	$	-					$	-

NON-CASH INVESTING AND FINANCING ACTIVITIES:
Common stock issued for conversion of loan payable - related party	$	250,000					$	250,000
Common stock issued to directors for conversion of fees	$	150,000					$	150,000
Common stock issued to officers for conversion of salaries	$	180,000					$	180,000
Common stock issued from shares to be issued	$	265					$	265

KiNRG, Inc. 10-Q/A