Company: CBLO
Filing Date: 2025-09-29
Form Type: 10-K
Source: 0001882781-25-000034
Chunk: 10

Company: C2 Blockchain, Inc.
Filing Date: 2025-09-29
Form: 10-K
Item: Item 1
Chunk 10
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 of operations.

Valuation
of cryptocurrency holdings involves significant judgments and estimates.

The
fair value of digital assets is subject to significant assumptions, and changes in valuation could materially affect reported results
and stockholders’ equity.

Our
future revenue and/or success depends on our business plan and the value of cryptocurrency.

The
Company’s future performance relies on the development and commercialization of the Bitcoin mining facility and the AI-powered
crypto chatbot, neither of which has generated revenue and may never be carried out. The Company also holds or may hold digital assets,
including DOG Coins and other cryptocurrencies, with the expectation that their value will increase. There can be no assurance that these
digital assets will appreciate or even maintain their value. Failure, delay, or unfavorable market conditions could materially affect
the Company’s future revenue and/or success and its ability to achieve profitability.

We
may never be able to develop, finance, or operate our proposed cryptocurrency mining facility.

We
have announced plans to establish a 14-megawatt Bitcoin mining facility in Atlanta, Georgia, but we have not identified or secured a
site, purchased equipment, or commenced construction. We may never acquire a site or mining rigs. Establishing such a facility requires
significant capital, permits, and infrastructure. Even if financing is available, there is no assurance that we will be able to secure
a suitable location on acceptable terms, obtain necessary approvals, or successfully construct and operate the facility. Additionally,
other business agenda items may take precedence over these plans, which could further delay or prevent the development of the mining
facility.

Our
business is highly dependent on the market price of Bitcoin and other cryptocurrencies, which are volatile and may decline significantly.

The
success of our planned mining operations, which have not yet commenced, and the value of our digital asset holdings, including DOG Coins,
depends heavily on the prevailing market prices of Bitcoin, DOG Coins, and cryptocurrency in general. Cryptocurrency markets are highly
volatile, and prices can fluctuate widely in response to various factors, including regulatory developments, technological changes, market
sentiment, macroeconomic conditions, and speculative activity. A sustained decline in the prices of Bitcoin, DOG Coins, or other cryptocurrencies
could render our planned mining operations unprofitable or our current digital asset holdings significantly less valuable or even worthless.

Future
acquisitions of digital assets may result in losses.

The
Company may choose to acquire additional cryptocurrencies or other digital assets as part of its business plan or treasury strategy.
There can be no