Company: AGGI
Filing Date: 2025-10-31
Form Type: 10-12G
Source: 0001683168-25-007875
Chunk: 41

Company: Allied Energy, Inc.
Filing Date: 2025-10-31
Form: 10-12G
Chunk 41
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 U.S. Treasury yields in effect at the time of grant with a term consistent with the expected life of the
award. Dividend yield is assumed to be zero, as the Company has not declared or paid dividends on its common stock.

Stock-based
compensation expense is recognized on a straight-line basis over the requisite service period of the award and is recorded in the consolidated
statements of operations. The Company accounts for forfeitures as they occur.

The Company
follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes. Under this method,
deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and
liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to be reversed. The Company
records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is more-likely-than-not
that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is
recognized in consolidated statements of comprehensive income in the period that includes the enactment date.

The Company
uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken
in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not
to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than
a 50% likelihood of being sustained.

| 26 |

ITEM
3. PROPERTIES.

Our office
is located in a leased office space located at 104-360 College Street Suite #251, Toronto, ONT M5T 1S6, Canada, which presently is sufficient
for our needs. Management does not anticipate any issue in locating and securing additional office space if and when required.

ITEM
4. SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT.

The following
table sets forth the beneficial ownership of our common stock as of October 30, 2025, to the extent known by us or ascertainable from public filings, for (i) each of our named executive officers and directors; (ii) all of our named executive officers and directors as a group; and (iii) each other stockholder known by us to be the beneficial owner of more than