Company: TGNT
Filing Date: 2025-04-30
Form Type: S-1
Source: 0001477932-25-003124
Chunk: 87

Company: Totaligent, Inc.
Filing Date: 2025-04-30
Form: S-1
Chunk 87
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   20,176 
        - 
 (186,541 
        - 
  293,596 
   34,894 
   (3,305 
  (29,476 
   20,678 
  (39,308 
  (18,630 
   25,000 
  225,000 
  (48,160 
  201,840 
  153,734 
   14,001 
  167,735 
        - 
        - | ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) 
 ) |
|:---------------------------------------------------------------------------|:----|:--------------------|:---------|:--|:----|:-----|---------:|:--|
| Issuance of convertible notes payable for purchase of fixed assets         |     | $                   | -        |   |     | $    |   19,750 |   |

<div align='center'>The accompanying notes are an integral part of these consolidated financial statements.</div>

| F-7 |

<div align='center'>TOTALIGENT, INC.

(Formerly Alltemp, Inc.) AND SUBSIDIARY

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023</div>

1. Nature of operations

The Company was incorporated under the name Digi Messaging & Advertising Inc. (“Digi” or the “Company”) in the State of Wyoming on August 16, 2019, for the purpose of developing and operating multiple digital marketing platforms. On December 3, 2021, Totaligent, a Delaware corporation, Digi and the Shareholders of the Company (the “Digi Shareholders”) executed an Agreement and Plan of Merger (the “Merger Agreement”) that provided for Digi to be merged into Totaligent (the “Merger”) through a share exchange agreement. As a result of the Share Exchange, Totaligent acquired % of the issued and outstanding shares of Digi in exchange for the issuance of shares of Series D Convertible Preferred Stock.

Immediately following the Merger, Totaligent’s subsidiary, CSES Group, Inc., which owns all rights, title and interest in Totaligent’s refrigerant technology, was spun out in exchange for the cancellation of an aggregate of shares of Totaligent Common Stock (the “Cancelled Shares”) held by former Totaligent management and shareholders. Upon completion of