Company: LDWY
Filing Date: 2025-08-28
Form Type: 10-KT
Source: 0001558370-25-011807
Chunk: 42

Company: LENDWAY, INC.
Filing Date: 2025-08-28
Form: 10-KT
Chunk 42
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 company, we are not required to provide disclosure pursuant to this item.

<div align='center'>31</div>

Item 8. Financial Statements and Supplementary Data Index to Financial Statements The following are included on the pages indicated:

|                                                                                                                                               | ​ |     |
| Report of Independent Registered Public Accounting Firm (PCAOB ID 542)                                                                        |   | F-2 |
| ​                                                                                                                                             | ​ | ​   |
| Consolidated Balance Sheets as of June 30, 2025, December 31, 2024 and 2023                                                                   | ​ | F-4 |
| ​                                                                                                                                             | ​ | ​   |
| Consolidated Statements of Operations and Comprehensive Income (Loss) for the Six Months Ended June 30, 2025 and Calendar Years 2024 and 2023 | ​ | F-5 |
| ​                                                                                                                                             | ​ | ​   |
| Consolidated Statements of Stockholders’ Equity for the Six Months Ended June 30, 2025 and Calendar Years 2024 and 2023                       | ​ | F-6 |
| ​                                                                                                                                             | ​ | ​   |
| Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2025 and Calendar Years 2024 and 2023                                 | ​ | F-7 |
| ​                                                                                                                                             | ​ | ​   |
| Notes to Consolidated Financial Statements                                                                                                    | ​ | F-8 |

F-1

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Board of Directors and

Stockholders of Lendway, Inc. and Subsidiaries

Opinion on the consolidated financial statements

We have audited the accompanying consolidated balance sheets of Lendway, Inc. (the Company) as of June 30, 2025, December 31, 2024 and 2023, and the related consolidated statements of operations and comprehensive income (loss), stockholders’ equity, and cash flows for the six-month period ended June 30, 2025, and for each of the years ended December 31, 2024 and 2023, and the related notes (collectively referred to as the consolidated financial statements).

In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company as of June 30, 2025, December 31, 2024 and 2023 and the results of its operations and its cash