Company: BNBX
Filing Date: 2025-10-30
Form Type: S-1
Source: 0001104659-25-103871
Chunk: 144

Company: BNB PLUS CORP.
Filing Date: 2025-10-30
Form: S-1
Chunk 144
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 align='center'>83</div>

Compensation Actually Paid and Revenues

As demonstrated by the following graph, the amount of compensation actually paid to the PEO and the average amount of compensation actually paid to the Company’s named executive officers as a group (excluding the PEO) is aligned with the Company’s revenues over the two years presented in the table. The Company utilizes revenues when setting goals for the certain performance-based bonuses and incentive equity compensation grants that are awarded to the named executive officers.

<div align='center'>84

CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS</div>

Chief Investment Officer

On October 1, 2025, we appointed Patrick Horsman, an affiliate of the Services Provider, as the Chief Investment Officer of the Company. Mr. Horsman receives monthly compensation of $29,167 for serving as the Company’s Chief Investment Officer but is not an executive officer of the Company. Mr. Horsman is a principal of the Patrick Horsman IRA Investment Trust, which is a Selling Shareholder to this offering. Mr. Horsman is also an affiliate of Cypress Management LLC, which together with its affiliates provides services to the Company for compensation in excess of $120,000 on an annual basis. See “Selling Stockholders” and “Prospectus Summary — Our Company — Strategic DAS Agreement” and “ — Strategic Advisor Agreement” for more information, including related transactions and compensation.

<div align='center'>Experts</div>

Our consolidated financial statements at September 30, 2024 and 2023 and for each of the two years in the period ended September 30, 2024, appearing in this prospectus and registration statement have been audited by Marcum LLP, independent registered public accounting firm, as set forth in their reports thereon appearing elsewhere herein, and are included in reliance upon the reports given on the authority of such firm as experts in accounting and auditing. Marcum LLP’s report includes an explanatory paragraph relating to our ability to continue as a going concern. On January 24, 2025, Marcum LLP resigned as auditors of the Company and with the approval of the Audit Committee of the Board, CBIZ CPAs P.C. was engaged as the Company’s independent registered public accounting firm for the fiscal year ending September 30, 2025.

<div align='center'>Legal Matters</div>

Certain legal matters relating to the issuance of the securities offered by this prospectus will be passed upon for us by McDerm