Company: TGNT
Filing Date: 2025-05-19
Form Type: 10-Q/A
Source: 0001477932-25-003978
Chunk: 4

Company: Totaligent, Inc.
Filing Date: 2025-05-19
Form: 10-Q/A
Chunk 4
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   |     |      |        - |   |
| Net Increase (Decrease) in Cash                                            |     |                            |  146,648 |   |     |      |  (88,269 | ) |
| Cash - Beginning of the Period                                             |     |                            |   22,128 |   |     |      |  167,735 |   |
| Cash - End of the Period                                                   |     |                          $ |  168,776 |   |     |    $ |   79,466 |   |
| Supplemental Disclosures of Cash Flows                                     |     |                            |          |   |     |      |          |   |
| Cash paid for Interest                                                     |     |                          $ |        - |   |     |    $ |        - |   |
| Cash paid for income taxes                                                 |     |                          $ |        - |   |     |    $ |        - |   |

<div align='center'>The accompanying notes are an integral part of these unaudited consolidated financial statements</div>

| F-5 |

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

AND SUBSIDIARY

NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025</div>

1.Nature of operations

The Company was incorporated under the name Digi Messaging & Advertising Inc. (“Digi” or the “Company”) in the State of Wyoming on August 16, 2019, for the purpose of developing and operating multiple digital marketing platforms. On December 3, 2021, Totaligent, a Delaware corporation, Digi and the Shareholders of the Company (the “Digi Shareholders”) executed an Agreement and Plan of Merger (the “Merger Agreement”) that provided for Digi to be merged into Totaligent (the “Merger”) through a share exchange agreement. As a result of the Share Exchange, Totaligent acquired % of the issued and outstanding shares of Digi in exchange for the issuance of shares of Series D Convertible Preferred Stock.

Immediately following the Merger, Totaligent’s subsidiary, CSES Group, Inc., which owns all rights, title and interest in Totaligent’s refrigerant technology, was spun out in exchange for the cancellation of an aggregate of shares of Totaligent Common Stock (the “Cancelled Shares”) held by former Totaligent management and shareholders. Upon completion of