Company: TGNT
Filing Date: 2025-05-07
Form Type: S-1/A
Source: 0001477932-25-003416
Chunk: 84

Company: Totaligent, Inc.
Filing Date: 2025-05-07
Form: S-1/A
Chunk 84
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 |     | Financial Officer                         |     |             |
| /s/ Brian Heckathorne  |     | Director                                  |     | May 7, 2025 |
| Brian Heckathorne      |     |                                           |     |             |

| 62 |

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

INDEX TO FINANCIAL STATEMENTS

FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA.

CONTENTS</div>

| REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB ID 6920)                                                  
 CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2024, AND DECEMBER 31, 2023.                                              
 CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE YEARS ENDED DECEMBER 31, 2024, AND DECEMBER 31, 2023.                      |     | F-2 
 F-4 
 F-5 |
|:-------------------------------------------------------------------------------------------------------------------------|:----|:----|
| CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS’ DEFICIT FOR THE YEARS ENDED DECEMBER 31, 2024, AND DECEMBER 31, 2023. |     | F-6 |
| CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2024, AND DECEMBER 31, 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

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheet of (the “Company”) as of December 31, 2024 and 2023, and the related consolidated statements of operations, changes in stockholders’ deficit and cash flows for the two-year period ended December 31, 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 December 31, 2024 and 2023, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

Substantial Doubt about the