Company: BNBX
Filing Date: 2025-10-30
Form Type: S-1
Source: 0001104659-25-103871
Chunk: 146

Company: BNB PLUS CORP.
Filing Date: 2025-10-30
Form: S-1
Chunk 146
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 Sheets as of June 30, 2025 and September 30, 2024                                    | Page 
 F-31 |
|:----------------------------------------------------------------------------------------------------------|:-----|
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| Consolidated Statements of Operations for the Three and Nine Months Ended June 30, 2025 and June 30, 2024 | F-32 |
| ​                                                                                                         | ​    |
| Consolidated Statements of Equity for the Nine Months Ended June 30, 2025 and June 30, 2024               | F-33 |
| ​                                                                                                         | ​    |
| Consolidated Statements of Cash Flows for the Nine Months Ended June 30, 2025 and June 30, 2024           | F-34 |
| ​                                                                                                         | ​    |
| Notes to Consolidated Financial Statements                                                                | F-35 |

F-1

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

To the Stockholders and Board of Directors of

Applied DNA Sciences, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of Applied DNA Sciences, Inc. and Subsidiaries (the “Company”) as of September 30, 2024 and 2023, the related consolidated statements of operations, stockholders’ equity and cash flows for each of the two years in the period ended September 30, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended September 30, 2024, in conformity with accounting principles generally accepted in the United States of America.

Explanatory Paragraph – Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As more fully described in Note B, the Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note B. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our