Company: AOAO
Filing Date: 2025-09-16
Form Type: S-1/A
Source: 0001493152-25-013575
Chunk: 87

Company: Alpha One Inc.
Filing Date: 2025-09-16
Form: S-1/A
Chunk 87
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 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 |
| Condensed Consolidated Balance Sheets as of June 30, 2025 (Unaudited) and March 31, 2025                                                      |     | F-20    |
| Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) for the Three Months Ended June 30, 2025 and 2024 (Unaudited) |     | F-21    |
| Condensed Consolidated Statements of Changes in Stockholders’ Equity for the Three Months Ended June 30, 2025 and 2024 (Unaudited)            |     | F-22    |
| Condensed Consolidated Statements of Cash Flows for the Three Months Ended June 30, 2025 and 2024 (Unaudited)                                 |     | F-23    |
| Notes to Condensed Consolidated Financial Statements for the Three Months Ended June 30, 2025 and 2024 (Unaudited)                            |     | F-24    
 to F-39 |

| 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