Company: AOAO
Filing Date: 2025-07-30
Form Type: S-1/A
Source: 0001641172-25-021532
Chunk: 84

Company: Alpha One Inc.
Filing Date: 2025-07-30
Form: S-1/A
Chunk 84
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) shall be deemed to be incorporated by reference into this prospectus.

<div align='center'>LEGAL MATTERS</div>

Rockville Law Company LLC will opine on the validity of the shares being offered hereby.

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

The consolidated financial statements included in this prospectus and in the registration statement for the fiscal years ended March 31, 2024 and 2023 have been audited by Bush & Associates, CPA LLC,an independent registered public accounting firm and are included in reliance upon such report given upon the authority of said firm as experts in auditing and accounting.

| 40 |

<div align='center'>INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| Contents                                                                                             
 Report                                                                                               
 of Independent Registered Public Accounting Firm (PCAOB ID 6797)                                     
 Consolidated                                                                                         
 Balance Sheets as of March 31, 2025 and 2024                                                         
 Consolidated                                                                                         
 Statements of Operations and Comprehensive Income (Loss) for the Years Ended March 31, 2025 and 2024 |     | Page    
 F-2     
 F-3     
 F-4     |
|:-----------------------------------------------------------------------------------------------------|:----|:--------|
| Consolidated                                                                                         
 Statements of Stockholders’ Equity for the Years Ended March 31, 2025 and 2024                       |     | F-5     |
| Consolidated                                                                                         
 Statements of Cash Flows for the Years Ended March 31, 2025 and 2024                                 |     | F-6     |
| Notes                                                                                                
 to Consolidated Financial Statements for the Years Ended March 31, 2025 and 2024                     |     | F-7     
 to F-19 |

| F-1 |

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

To the Board of Directors and Shareholders of

Alpha One Inc.

OPINION ON THE FINANCIAL STATEMENTS

We have audited the accompanying consolidated balance sheets of Alpha One Inc. and its subsidiaries (the “Company”) as of March 31, 2025 and 2024, and the related consolidated statements of operations and comprehensive loss, stockholders’ equity and cash flows for the years then ended, 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 March 31, 2025 and 202