# EDGAR Filing Document

**Accession Number:** 0001656858
**File Stem:** 0001096906-26-000349
**Filing Date:** 2026-3
**Character Count:** 399898
**Document Hash:** 6dd816634b08f416e5aacb9e044e9225
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001096906-26-000349.hdr.sgml**: 20260319

**ACCESSION NUMBER**: 0001096906-26-000349

**CONFORMED SUBMISSION TYPE**: 1-A

**PUBLIC DOCUMENT COUNT**: 23

**FILED AS OF DATE**: 20260319

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MKG Enterprises Corp.
- **CENTRAL INDEX KEY:** 0001656858

**ORGANIZATION NAME:**
- **EIN:** 462665816
- **STATE OF INCORPORATION:** CA
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 1-A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 024-12725
- **FILM NUMBER:** 26774077

**BUSINESS ADDRESS:**
- **STREET 1:** 1328 N WISHON AVE
- **STREET 2:** 4974 N FRESNO STREET SUITE 627
- **CITY:** FRESNO
- **STATE:** CA
- **ZIP:** 93728
- **BUSINESS PHONE:** 866-675-3933

**MAIL ADDRESS:**
- **STREET 1:** 1328 N WISHON AVE
- **STREET 2:** 4974 N FRESNO STREET SUITE 627
- **CITY:** FRESNO
- **STATE:** CA
- **ZIP:** 93728

## Part

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AN OFFERING CIRCULAR PURSUANT TO THE REQUIREMENTS OF REGULATION A RELATING TO THESE SECURITIES HAS BEEN FILED WITH THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION. INFORMATION CONTAINED IN THIS PRELIMINARY OFFERING CIRCULAR IS SUBJECT TO COMPLETION OR AMENDMENT. THESE SECURITIES MAY NOT BE SOLD NOR MAY OFFERS TO BUY BE ACCEPTED BEFORE THE OFFERING STATEMENT FILED WITH THE COMMISSION IS QUALIFIED. THIS PRELIMINARY OFFERING CIRCULAR SHALL NOT CONSTITUTE AN OFFER TO SELL OR THE SOLICITATION OF AN OFFER TO BUY NOR ANY SALES OF THESE SECURITIES IN ANY STATE IN WHICH SUCH OFFER, SOLICITATION OR SALE WOULD BE UNLAWFUL BEFORE REGISTRATION OR QUALIFICATION UNDER THE LAWS OF ANY SUCH STATE. WE ELECT TO SATISFY OUR OBLIGATION TO DELIVER A FINAL OFFERING CIRCULAR BY SENDING INVESTORS A NOTICE WITHIN TWO BUSINESS DAYS AFTER THE COMPLETION OF OUR SALE TO YOU THAT CONTAINS THE URL WHERE THE FINAL OFFERING CIRCULAR OR THE OFFERING STATEMENT IN WHICH SUCH FINAL OFFERING CIRCULAR WAS FILED MAY BE OBTAINED.

**As filed with the Securities & Exchange Commission on March __, 2026**

**OFFERING CIRCULAR**

**FOR**

**MKG ENTERPRISES CORP.**

**A CALIFORNIA CORPORATION**

4021 N Fresno Street Suite 107 <br>Fresno CA 93726<br>Email: info@mkgenterprisescorp.com <br>Phone: 866-675-3933

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| | |
|:---|:---|
| &nbsp;&nbsp;**Securities offered by Company:** | &nbsp;&nbsp;up to 14,285,714 shares of series A-2 preferred stock |
| &nbsp;&nbsp;**Price per share:** | &nbsp;&nbsp;$0.35 |
| &nbsp;&nbsp;**Minimum investment amount per investor:** | &nbsp;&nbsp;$500.15 |

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MKG Enterprises Corp., (the "**MKG**", "**Company**", "**we**", "**us**" or "**our**") is a California corporation. The Company will be managed by our executive officers (each an "**Officer**" and collectively, the "**Officers**"). As further described in this Offering Circular (the "**Offering Circular**"), the Company engages in the business of mortgage brokering, residential and commercial lending, blended second-mortgage servicing, and software development. The Company integrates financial technology solutions with traditional lending operations to expand access to credit, improve borrower transparency, and deliver scalable fintech services for mortgage and consumer-finance markets.

The Company is offering by means of this Offering Circular 14,285,714 shares of series A-2 preferred stock ("**Series A-2 Preferred Stock**") on a "best efforts" and ongoing basis to investors who meet the Investor Suitability standards as set forth herein. (See "Investor Suitability" below.)

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We anticipate that shares of Series A-2 Preferred Stock will be sold by the Company and our Officers, the Company and our Officers may also offer and sell shares of Series A-2 Preferred Stock through the services of a broker/dealer who is a member firm of the Financial Industry Regulatory Authority ("**FINRA**").

The minimum investment amount per investor (each an "**Investor**" and collectively, the "**Investors**") is Five Hundred and 15/100 Dollars ($500.15) for a total of one thousand four hundred twenty-nine (1,429) shares of Series A-2 Preferred Stock. Investors cannot purchase fractional shares of Series A-2 Preferred Stock. Investors whose purchase of Series A-2 Preferred Stock is accepted shall be referred to herein individually as a "**Shareholder**" or collectively as the "**Shareholders**".

The shares of Series A-2 Preferred Stock will not initially be listed for trading on a stock exchange or other trading market, and the shares of Series A-2 Preferred Stock are subject to certain transfer restrictions.

Investing in our shares of Series A-2 Preferred Stock is speculative and involves substantial risks. You should purchase these securities only if you can afford a complete loss of your investment. See "Risk Factors" to read about the more significant risks you should consider before buying our shares of Series A-2 Preferred Stock.

This offering is being conducted on a "best-efforts" basis, which means we (and an independent broker/dealer who would be a member of FINRA) will use commercially reasonable best efforts in an attempt to sell the shares of Series A-2 Preferred Stock. Our Officers will not receive any commission or any other remuneration for these sales. In offering the shares of Series A-2 Preferred Stock on behalf of the Company, our Officers will rely on the safe harbor from broker-dealer registration set forth in Rule 3a4-1 under the Securities Exchange Act of 1934, as amended.

We are an "emerging growth company" under applicable United States Securities and Exchange Commission rules and will be subject to reduced public company reporting requirements. This Offering Circular follows the disclosure format of Part I of Form 1-A pursuant to the general instructions of Part II(a)(1)(ii) of Form 1-A.

THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION ("**SEC**") DOES NOT PASS UPON THE MERITS OR GIVE ITS APPROVAL OF ANY SECURITIES OFFERED OR THE TERMS OF THE OFFERING, NOR DOES IT PASS UPON THE ACCURACY OR COMPLETENESS OF ANY OFFERING CIRCULAR OR OTHER SOLICITATION MATERIALS. THESE SECURITIES ARE OFFERED PURSUANT TO AN EXEMPTION FROM REGISTRATION WITH THE COMMISSION; HOWEVER, THE COMMISSION HAS NOT MADE AN INDEPENDENT DETERMINATION THAT THE SECURITIES OFFERED ARE EXEMPT FROM REGISTRATION.

GENERALLY, NO SALE MAY BE MADE TO INVESTORS IF THE AGGREGATE PURCHASE PRICE BY INVESTORS EXCEEDS FIFTY MILLION AND N0/100 DOLLARS ($50,000,000) ANNUALLY, PURSUANT TO THE TERMS OF RULE 251 OF REGULATION A TIER II SET FORTH UNDER THE SECURITIES ACT OF 1933 (THE "**ACT**").

NO PERSON HAS BEEN AUTHORIZED IN CONNECTION WITH THIS OFFERING TO GIVE ANY INFORMATION OR TO MAKE ANY REPRESENTATIONS OTHER THAN THAT INFORMATION AND THOSE REPRESENTATIONS SPECIFICALLY CONTAINED IN THIS OFFERING CIRCULAR; ANY OTHER INFORMATION OR REPRESENTATIONS SHOULD NOT BE RELIED UPON. ANY PROSPECTIVE PURCHASER OF THE SECURITIES WHO RECEIVES ANY OTHER INFORMATION OR REPRESENTATIONS

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SHOULD CONTACT THE COMPANY IMMEDIATELY TO DETERMINE THE ACCURACY OF SUCH INFORMATION AND REPRESENTATIONS. NEITHER THE DELIVERY OF THIS OFFERING CIRCULAR NOR ANY SALES HEREUNDER SHALL, UNDER ANY CIRCUMSTANCES, CREATE AN IMPLICATION THAT THERE HAS BEEN NO CHANGE IN THE AFFAIRS OF THE COMPANY OR IN THE INFORMATION SET FORTH HEREIN SINCE THE DATE OF THIS OFFERING CIRCULAR SET FORTH ABOVE.

PROSPECTIVE PURCHASERS SHOULD NOT REGARD THE CONTENTS OF THIS OFFERING CIRCULAR OR ANY OTHER COMMUNICATION FROM THE COMPANY AS A SUBSTITUTE FOR CAREFUL AND INDEPENDENT TAX AND FINANCIAL PLANNING. EACH POTENTIAL INVESTOR IS ENCOURAGED TO CONSULT WITH HIS, HER OR ITS OWN INDEPENDENT LEGAL COUNSEL, ACCOUNTANT AND OTHER PROFESSIONALS WITH RESPECT TO THE LEGAL AND TAX ASPECTS OF THIS INVESTMENT AND WITH SPECIFIC REFERENCE TO HIS, HER OR ITS OWN TAX SITUATION, PRIOR TO SUBSCRIBING FOR SHARES OF SERIES A-2 PREFERRED STOCK. THE PURCHASE OF SHARES OF SERIES A-2 PREFERRED STOCK BY AN INDIVIDUAL RETIREMENT ACCOUNT, KEOGH PLAN OR OTHER QUALIFIED RETIREMENT PLAN INVOLVES SPECIAL TAX RISKS AND OTHER CONSIDERATIONS THAT SHOULD BE CAREFULLY CONSIDERED.

THE INFORMATION CONTAINED IN THIS OFFERING CIRCULAR HAS BEEN SUPPLIED BY THE COMPANY. THIS OFFERING CIRCULAR CONTAINS SUMMARIES OF DOCUMENTS NOT CONTAINED IN THIS OFFERING CIRCULAR, BUT ALL SUCH SUMMARIES ARE QUALIFIED IN THEIR ENTIRETY BY REFERENCES TO THE ACTUAL DOCUMENTS. COPIES OF DOCUMENTS REFERRED TO IN THIS OFFERING CIRCULAR, BUT NOT INCLUDED AS AN EXHIBIT, WILL BE MADE AVAILABLE TO QUALIFIED PROSPECTIVE INVESTORS UPON REQUEST. RULE 251(D)(3)(I)(F) DISCLOSURE. RULE 251(D)(3)(I)((F) PERMITS REGULATION A OFFERINGS TO CONDUCT ONGOING CONTINUOUS OFFERINGS OF SECURITIES FOR MORE THAN THIRTY (30) DAYS AFTER THE QUALIFICATION DATE IF: (1) THE OFFERING WILL COMMENCE WITHIN TWO (2) DAYS AFTER THE QUALIFICATION DATE; (2) THE OFFERING WILL BE MADE ON A CONTINUOUS AND ONGOING BASIS FOR A PERIOD THAT MAY BE IN EXCESS OF THIRTY (30) DAYS OF THE INITIAL QUALIFICATION DATE; (3) THE OFFERING WILL BE IN AN AMOUNT THAT, AT THE TIME THE OFFERING CIRCULAR IS QUALIFIED, IS REASONABLY EXPECTED TO BE OFFERED AND SOLD WITHIN TWO (2) YEARS FROM THE INITIAL QUALIFICATION DATE; AND (4) THE SECURITIES MAY BE OFFERED AND SOLD ONLY IF NOT MORE THAN THREE (3) YEARS HAVE ELAPSED SINCE THE INITIAL QUALIFICATION DATE OF THE OFFERING, UNLESS A NEW OFFERING CIRCULAR IS SUBMITTED AND FILED BY THE COMPANY PURSUANT TO RULE 251(D)(3)(I)((F) WITH THE SEC COVERING THE REMAINING SECURITIES OFFERED UNDER THE PREVIOUS OFFERING; THEN THE SECURITIES MAY CONTINUE TO BE OFFERED AND SOLD UNTIL THE EARLIER OF THE QUALIFICATION DATE OF THE NEW OFFERING CIRCULAR OR THE ONE HUNDRED EIGHTY (180) CALENDAR DAYS AFTER THE THIRD ANNIVERSARY OF THE INITIAL QUALIFICATION DATE OF THE PRIOR OFFERING CIRCULAR.

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THE COMPANY INTENDS TO OFFER SHARES OF SERIES A-2 PREFERRED STOCK DESCRIBED HEREIN ON A CONTINUOUS AND ONGOING BASIS PURSUANT TO RULE 251(D)(3)(I)(F). PURSUANT TO RULE 251(D)(3)(I)(F), THE COMPANY INTENDS TO COMMENCE THE OFFERING IMMEDIATELY AFTER THE INITIAL QUALIFICATION DATE.

**The use of projections or forecasts in this offering is prohibited. No one is permitted to make any oral or written predictions about the cash benefits or tax consequences you will receive from your investment in our shares of Series A-2 Preferred Stock.**

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| | | |
|:---|:---|:---|
| **From the Sale of shares of Series A-2 Preferred Stock** | **Per Share** | **Proceeds to Us**  |
| Public Share offering Price | $0.35 | $4999999.90 |
| Estimated Selling Commissions (1) | $.035 | $499999.99 |
| Proceeds to Us Before Expenses (2) | $0.315 | $4499999.91 |

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(1)**The Company has not entered into any underwriting, placement agent, or broker-dealer agreement as of the date of this Offering Circular. If the Company engages a SEC-registered broker-dealer who is a member of FINRA, such broker-dealer may receive selling commissions of up to 10% of the gross proceeds of this offering. The amount shown above reflects the maximum estimated commission payable if a broker-dealer is engaged for the entire offering.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(2)**Net proceeds before expenses reflect gross proceeds less estimated maximum selling commissions, if any, and are approximately $4,499,999,91. Actual commissions, if paid, may be less than the amount shown above. After deducting estimated organization and offering expenses of $111,280, net proceeds to the Company are expected to be approximately $4,388,719.91.

**Generally, no sale may be made to you in this offering if the aggregate purchase price you pay is more than 10% of the greater of your annual income or net worth. Different rules apply to accredited investors and non-natural persons. Before making any representation that your investment does not exceed applicable thresholds, we encourage you to review Rule 251(d)(2)(i)(C) of Regulation A. For general information on investing, we encourage you to refer to** **www.investor.gov** **.**

This Offering Circular follows the Form 1-A 1 disclosure format.

The date of this Offering is March __, 2026

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**IMPORTANT INFORMATION ABOUT THIS OFFERING CIRCULAR**

Please carefully read the information in this Offering Circular and any supplements to this Offering Circular, which we refer to collectively as the Offering Circular. You should rely only on the information contained in this Offering Circular. We have not authorized anyone to provide you with different information. This Offering Circular may only be used where it is legal to sell these securities. You should not assume that the information contained in this Offering Circular is accurate as of any date later than the date hereof or such other dates as are stated herein or as of the respective dates of any documents or other information incorporated herein by reference.

This Offering Circular is part of an offering statement that we filed with the SEC, using a continuous offering process. Periodically, as we make material investments or have other material developments, we will provide an Offering Circular supplement that may add, update or change information contained in this Offering Circular. Any statement that we make in this Offering Circular will be modified or superseded by any inconsistent statement made by us in a subsequent Offering Circular supplement. The offering statement we filed with the SEC includes exhibits that provide more detailed descriptions of the matters discussed in this Offering Circular. You should read this Offering Circular and the related exhibits filed with the SEC and any Offering Circular supplement, together with additional information contained in our annual reports, semi-annual reports and other reports and information statements that we will file periodically with the SEC. See the section entitled "ADDITIONAL INFORMATION" below for more details.

The offering statement and all supplements and reports that we have filed or will file in the future can be read at the SEC website, www.sec.gov, or on our website, www.mkgenterprisescorp.com. The contents of our website (other this Offering Circular and the appendices and exhibits thereto) are not incorporated by reference in or otherwise a part of this Offering Circular.

Our Officers and those selling shares of Series A-2 Preferred Stock on our behalf in this offering will be permitted to make a determination that the purchasers of shares of Series A-2 Preferred Stock in this offering are "qualified purchasers" in reliance on the information and representations provided by the purchaser regarding the purchaser's financial situation. Before making any representation that your investment does not exceed applicable thresholds, we encourage you to review Rule 251(d)(2)(i)(C) of Regulation A. For general information on investing, we encourage you to refer to www.investor.gov.

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**TABLE OF CONTENTS**

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| | |
|:---|:---|
| [STATE LAW EXEMPTION AND PURCHASE RESTRICTIONS](#sle) | 7 |
| [STATEMENTS REGARDING FORWARD-LOOKING INFORMATION](#srf) | 7 |
| [OFFERING SUMMARY](#os) | 9 |
| [RISK FACTORS](#rf) | 11 |
| [PLAN OF DISTRIBUTION](#pd) | 22 |
| [ESTIMATED USE OF PROCEEDS](#eup) | 25 |
| [EXECUTIVE SUMMARY](#es) | 26 |
| [MANAGEMENT](#man) | 29 |
| [COMPENSATION OF DIRECTORS AND OFFICERS](#cdo) | 32 |
| [SECURITY OWNERSHIP OF MANAGEMENT AND CERTAIN SHAREHOLDERS](#som) | 32 |
| [MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS](#mda) | 33 |
| [DILUTION](#dil) | 46 |
| [DESCRIPTION OF CAPITAL STOCK](#dcs) | 48 |
| [ADDITIONAL REQUIREMENTS AND RESTRICTIONS](#arr) | 51 |
| [ERISA CONSIDERATIONS](#ec) | 52 |
| [REPORTS](#rep) | 53 |
| [LEGAL MATTERS](#lm) | 54 |
| [EXPERTS](#exp) | 54 |
| [HOW TO SUBSCRIBE](#hs) | 54 |
| [ADDITIONAL INFORMATION](#ai) | 55 |
| [FINANCIAL STATEMENTS](#fs) | F-1 |
| [PART III – EXHIBITS](#exh) | 56 |

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**STATE LAW EXEMPTION AND PURCHASE RESTRICTIONS**

Our shares of Series A-2 Preferred Stock will be offered and sold only to "qualified purchasers" (as defined in Regulation A). As a Tier 2 offering pursuant to Regulation A, this offering will be exempt from state law "Blue Sky" review, subject to meeting certain state filing requirements and complying with certain anti-fraud provisions, to the extent that our shares of Series A-2 Preferred Stock offered hereby are offered and sold only to "qualified purchasers" or at a time when our shares of Series A-2 Preferred Stock are listed on a national securities exchange. "**Qualified purchasers**" include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1."accredited investors" under Rule 501(a) of Regulation D; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.all other investors so long as their investment in our shares of Series A-2 Preferred Stock does not represent more than 10% of the greater of their annual income or net worth (for natural persons), or 10% of the greater of annual revenue or net assets at fiscal year-end (for non-natural persons).

However, our shares of Series A-2 Preferred Stock will be offered and sold only to those investors that are within the latter category (i.e., investors whose investment in our shares of Series A-2 Preferred Stock does not represent more than 10% of the applicable amount), regardless of an investor's status as an "accredited investor". Accordingly, we reserve the right to reject any investor's subscription in whole or in part for any reason, including if we determine in our sole and absolute discretion that such investor is not a "qualified purchaser" for purposes of Regulation A.

To determine whether a potential investor is an "accredited investor" for purposes of satisfying one of the tests in the "qualified purchaser" definition, the investor must be a natural person who has:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.an individual net worth, or joint net worth with the person's spouse, that exceeds $1,000,000 at the time of the purchase, excluding the value of the primary residence of such person; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.earned income exceeding $200,000 in each of the two most recent years or joint income with a spouse exceeding $300,000 for those years and a reasonable expectation of the same income level in the current year.

If the investor is not a natural person, different standards apply. See Rule 501 of Regulation D for more details.

For purposes of determining whether a potential investor is a "qualified purchaser", annual income and net worth should be calculated as provided in the "accredited investor" definition under Rule 501 of Regulation D. In particular, net worth in all cases should be calculated excluding the value of an investor's home, home furnishings and automobiles.

**STATEMENTS REGARDING FORWARD-LOOKING INFORMATION**

There are a number of statements in this Offering Circular which address activities, events, or developments which we expect or anticipate will or may occur in the future. These statements are based on certain assumptions and analyses we made in light of its perception of historical trends, current business and economic conditions, and expected future developments, as well as other factors we believe are reasonable or appropriate. There can be no assurance that the actual results or developments we anticipate will be realized or, even if substantially realized, that they will have the expected consequences to or effects on our business or operations. ANY ESTIMATES OF LIKELY CASH FLOW ARE JUST THAT – ESTIMATES. CASH FLOW, IF ACHIEVED, WILL BE ERRATIC.

Potential investors can identify forward-looking statements by the use of words such as "may," "should," "will," "could," "estimates," "predicts," "potential," "continue," "anticipates," "believes," "plans," "expects," "future," "intends," and similar expressions that are intended to identify forward-looking

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statements. These statements are not guarantees of future performance and are subject to risks and uncertainties and other factors, some of which are beyond our control and are difficult to predict and could cause actual results to differ materially from those expressed or forecasted in the forward-looking statements. In evaluating these forward-looking statements each investor should carefully consider the risks and uncertainties described in this Offering Circular.

Factors, many of which are beyond our control, could have a material adverse effect on our operations and future prospects include, but are not limited to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●any of the risk factors identified above;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●our ability to effectively deploy the proceeds raised in this offering;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●our ability to attract investors to purchase shares of Series A-2 Preferred Stock;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●changes in economic conditions across the United States;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●expected rates of return provided to investors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●the ability of our Officers to manage our operations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●the quality and performance of the receivables;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●legislative or regulatory changes impacting our business or our assets (including SEC guidance related to Regulation A or the JOBS Act);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●our compliance with applicable local, state and federal laws.

Any of the assumptions underlying forward-looking statements could be inaccurate. You are cautioned not to place undue reliance on any forward-looking statements included in this Offering Circular. All forward-looking statements are made as of the date of this Offering Circular and the risk that actual results will differ materially from the expectations expressed in this Offering Circular will increase with the passage of time. Except as otherwise required by the federal securities laws, we undertake no obligation to publicly update or revise any forward-looking statements after the date of this Offering Circular, whether as a result of new information, future events, changed circumstances or any other reason. In light of the significant uncertainties inherent in the forward-looking statements included in this Offering Circular, including, without limitation, the risks described under "Risk Factors," the inclusion of such forward-looking statements should not be regarded as a representation by us or any other person that the objectives and plans set forth in this Offering Circular will be achieved.

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**OFFERING SUMMARY**

The following information is only a brief summary of, and is qualified in its entirety by, the detailed information appearing elsewhere in this Offering Circular. This Offering Circular, together with the exhibits attached including, but not limited to, the Third Amended and Restated Articles of Incorporation filed on March 11, 2026 (the "**Articles**"), copies of which are attached hereto as Exhibit 2.2 and the Amended and Restated Bylaws ("**Bylaws**"), a copy of which is attached hereto as Exhibit 2.1, should be carefully read in its entirety before any investment decision is made.

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| | |
|:---|:---|
| &nbsp;&nbsp;**Securities Offered:** | &nbsp;&nbsp;Up to 14,285,714 shares of series A-2 preferred stock ("**Series A-2 Preferred Stock**") on a "best efforts" basis to qualified Investors who meet the Investor Suitability Standards as set forth herein.  |
| &nbsp;&nbsp;**Offering Price Per Share:** | &nbsp;&nbsp;$0.35 per share of Series A-2 Preferred Stock based on an $11,000,000 pre-money valuation.  |
| &nbsp;&nbsp;**Shares Outstanding Before this Offering:** | &nbsp;&nbsp;As of the date of this Offering Circular, the following shares are issued and outstanding: <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●12,500 shares of series A-1 preferred stock ("**Series A-1 Preferred Stock**"); and <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●31,636,145 shares of common stock ("**Common Stock**"). <br> As of the date of this Offering Circular, the Company has not issued any options or warrants.  |
| &nbsp;&nbsp;**Outstanding Simple Agreements for Future Equity:** | &nbsp;&nbsp;As of the date of this Offering Circular, the Company, the Company has issued $520,950 in simple agreements for future equity ("**SAFEs**"), which will convert into shares of series A-3 preferred stock ("**Series A-3 Preferred Stock**" with the Series A-1 Preferred Stock and Series A-2 Preferred Stock ,the "**Preferred Stock**") at the Company's first sale of Series A-2 Preferred Stock at a price equal to $0.2782 per share of Series A-3 Preferred Stock, which equates to a 20% discount over the price per share of Series A-2 Preferred Stock |
| &nbsp;&nbsp;**Minimum Number of Shares to Be Sold in this Offering:** | &nbsp;&nbsp;There is no minimum number of shares of Series A-2 Preferred Stock to be offered in this offering. |
| &nbsp;&nbsp;**Shares Outstanding After this Offering:** | &nbsp;&nbsp;Assuming the Company sells all 14,285,714 shares Series A-2 Preferred Stock offered hereunder, the following will be the number of outstanding shares of Preferred Stock and Common Stock:<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Series A-3 Preferred Stock – 1,872,651 <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Series A-2 Preferred Stock – 14,285,714 <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Series A-1 Preferred Stock – 12,500 <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Common Stock – 31,636,145  |

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| | |
|:---|:---|
| &nbsp;&nbsp;**Regulation A Tier:** | &nbsp;&nbsp;Tier 2. |
| &nbsp;&nbsp;**Manner of Offering:** | &nbsp;&nbsp;See section titled "Plan of Distribution." |
| &nbsp;&nbsp;**Investor Suitability Standards:** | &nbsp;&nbsp;Accredited investors pursuant to Rule 501 and non-accredited investors. Pursuant to Rule 251(d)(2)(C), non-accredited investors who are natural persons may only invest the greater of 10% of their annual income or net worth. Non-natural non-accredited persons may invest up to 10% of the greater of their net assets or revenues for the most recently completed fiscal year. |
| &nbsp;&nbsp;**Termination of this Offering:** | &nbsp;&nbsp;The offering will terminate upon the earlier of (i) such time as all of the shares of Series A-2 Preferred Stock have been sold pursuant to this offering circular; (ii) the date that is twelve months from the date that this offering is qualified by the U.S. Securities and Exchange Commission unless extended by us for an additional ninety (90) days, in our sole discretion, without notice to or consent from investors; or (iii) the date at which the offering is earlier terminated by the Company in its sole discretion, which may occur at any time. We reserve the right to terminate the offering at any time and for any reason, without notice to or consent from any purchaser of shares of Series A-2 Preferred Stock in the offering. |
| &nbsp;&nbsp;**Terms of Offering:** | &nbsp;&nbsp;All subscriptions are irrevocable, subject to acceptance by the Company. We may accept or reject any subscription, in whole or in part, for any reason, in our sole discretion. |
| &nbsp;&nbsp;**Use of Proceeds:** | &nbsp;&nbsp;If we receive $4,999,999.90 of gross proceeds from the sale of our securities under this offering circular, we estimate our net proceeds, after deducting estimated expenses, will be approximately $4,388,719,91. The proceeds of this offering will be used primarily for legal, accounting, marketing and promotional activities, real estate, technology development; and working capital and other general corporate purposes. See "Business" and "Estimated Use of Proceeds." |

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|:---|:---|
| &nbsp;&nbsp;**Risk Factors:** | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Our business is subject to a number of risks and uncertainties, including those highlighted in the section titled "Risk Factors" immediately following this summary. These risks include, but are not limited to, the following:<br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.The loss of one or more of our key personnel, or our failure to attract and retain other highly qualified personnel in the future, could harm our business. <br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.The Company is controlled by its Officers. <br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.There is no current market for any of our shares of Series A-2 Preferred Stock.  |
| &nbsp;&nbsp;**Company Information:** | &nbsp;&nbsp;Our principal executive offices are located at 4021 N Fresno Street Ste 107 Fresno CA 93726; our telephone number is 866-675-3933; our corporate website is located at www.mkgenterprisescorp.com. No information found on such website is part of this Offering Circular. |
| &nbsp;&nbsp;**Commissions for Selling Shares:** | &nbsp;&nbsp;Shares of Series A-2 Preferred Stock will be offered and sold directly by the Company and our Officers. No commissions for selling shares of Series A-2 Preferred Stock will be paid to the Company or the Officers. Shares of Series A-2 Preferred Stock may also be sold by a SEC registered broker-dealer and a member of Financial Industry Regulatory Authority ("**FINRA**"). |
| &nbsp;&nbsp;**Legal Counsel:** | &nbsp;&nbsp;No independent counsel has been retained to represent the investors in the Company. Each investor should retain its own counsel and other appropriate advisers as to legal, regulatory and tax matters affecting investment in shares of Series A-2 Preferred Stock and its suitability for such investor. |

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**RISK FACTORS**

**THE PURCHASE OF SHARES OF SERIES A-2 PREFERRED STOCK IS SPECULATIVE AND INVOLVES SUBSTANTIAL RISK. IT IS IMPOSSIBLE TO PREDICT ACCURATELY THE RESULTS TO AN INVESTOR OF AN INVESTMENT IN SHARES OF SERIES A-2 PREFERRED STOCK BECAUSE OF THE GENERAL UNCERTAINTIES WE ARE LIKELY TO FACE.**

**THIS OFFERING CIRCULAR CONTAINS FORWARD-LOOKING STATEMENTS THAT INVOLVE RISKS AND UNCERTAINTIES. THESE STATEMENTS ARE ONLY PREDICTIONS AND ARE NOT GUARANTEES. ACTUAL EVENTS AND RESULTS OF OPERATIONS COULD DIFFER MATERIALLY FROM THOSE EXPRESSED OR IMPLIED IN THE FORWARD-LOOKING STATEMENTS. FORWARD-LOOKING STATEMENTS ARE TYPICALLY IDENTIFIED BY THE USE OF TERMS SUCH AS "MAY," "WILL," "SHOULD," "EXPECT," "COULD," "INTEND," "ANTICIPATE," "PLAN," "ESTIMATE," "BELIEVE," "POTENTIAL," OR THE NEGATIVE OF SUCH TERMS OR OTHER COMPARABLE TERMINOLOGY. THE FORWARD-LOOKING STATEMENTS INCLUDED HEREIN ARE BASED UPON THE COMPANY'S CURRENT EXPECTATIONS, PLANS, ESTIMATES, ASSUMPTIONS AND** 

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**BELIEFS THAT INVOLVE NUMEROUS RISKS AND UNCERTAINTIES. ALTHOUGH THE COMPANY BELIEVES THAT THE EXPECTATIONS REFLECTED IN SUCH FORWARD-LOOKING STATEMENTS ARE BASED ON REASONABLE ASSUMPTIONS, THE COMPANY'S ACTUAL RESULTS MAY DIFFER SIGNIFICANTLY FROM THE RESULTS DISCUSSED IN THE FORWARD-LOOKING STATEMENTS. FACTORS THAT MIGHT CAUSE SUCH DIFFERENCES INCLUDE, BUT ARE NOT LIMITED TO, THE RISK FACTORS DISCUSSED BELOW. ANY ASSUMPTIONS UNDERLYING FORWARD-LOOKING STATEMENTS COULD BE INACCURATE. PURCHASERS OF SHARES OF SERIES A-2 PREFERRED STOCK ARE CAUTIONED NOT TO PLACE UNDUE RELIANCE ON ANY FORWARD-LOOKING STATEMENTS CONTAINED HEREIN.**

**YOU SHOULD CONSIDER CAREFULLY THE FOLLOWING RISKS, AND SHOULD CONSULT WITH YOUR OWN LEGAL, TAX, AND FINANCIAL ADVISORS WITH RESPECT THERETO. YOU ARE URGED TO READ THIS ENTIRE OFFERING CIRCULAR AND ANY OFFERING CIRCULAR SUPPLEMENTS BEFORE INVESTING IN SHARES OF SERIES A-2 PREFERRED STOCK.**

**Risks Related to our Business, Operating Results and Industry**

***We have a limited operating history, which makes it difficult to accurately evaluate our business prospects.***

We were formed in 2013 to be a financial service company. We cannot assure at this time that we will be able to commence our planned operations, that we will operate profitably, or that we will have adequate working capital to conduct our business. We intend to invest heavily in real estate, technology and software as a service. As a result, we will incur operating losses until we earn sufficient revenue from real estate loan origination, mortgage note investing, loan servicing and technology development.

***The COVID-19 pandemic may have an adverse impact on our business.***

The COVID-19 pandemic has negatively impacted the U.S. economy, disrupted supply chains, lowered equity market valuations, created significant volatility and disruption in financial markets, increased unemployment levels and decreased consumer confidence generally. In addition, the pandemic has resulted in temporary closures of many businesses and the enforcement of social distancing in many states and communities.

The extent of the impact of the COVID-19 pandemic on our business, operations, and prospects will depend on a number of evolving factors, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The duration, extent, and severity of the pandemic. COVID-19 has not been contained and could affect significantly more households and businesses. The duration and severity of the pandemic continue to be impossible to predict.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The response of governmental and nongovernmental authorities. Many of the actions taken by authorities have been directed at curtailing personal and business activity to contain COVID-19 while simultaneously deploying fiscal-and monetary-policy measures to assist in mitigating the adverse effects on individuals and businesses. These actions are not consistent across jurisdictions but, in general, have been rapidly evolving in scope and intensity.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The effect on our targeted markets. COVID-19 and its associated consequences and uncertainties may affect individuals, households, and businesses differently and unevenly. In the near term if not longer, we generally expect that our targeted market may be adversely impacted. We also cannot predict if the impact will be short-lived or long-lasting.

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The duration of these business interruptions and related impacts on our proposed business and operations, which will depend on future developments, are highly uncertain and cannot be reasonably estimated at this time. Even after COVID-19 has subsided, we may continue to experience materially adverse impacts to our business as a result of the virus's global economic impact, including the availability of credit, adverse impacts on our liquidity and any recession that has occurred or may occur in the future.

***The forecasts of market growth included in this offering circular may prove to be inaccurate, and even if the markets in which we compete achieve the forecasted growth, we cannot assure you our business will grow at similar rates, if at all.***

Growth forecasts are subject to significant uncertainty and are based on assumptions and estimates that may not prove to be accurate. The forecasts contained in this offering circular, some of which reflecting pre-COVID-19 data, may prove to be inaccurate. Even if these markets experience the forecasted growth described in this offering circular, we may not grow our business at similar rates, or at all. Our growth is subject to many factors, including our success in implementing our business strategy, which is subject to many risks and uncertainties, including our ability to raise sufficient capital. Accordingly, the forecasts of market growth included in this offering circular should not be taken as indicative of our future growth.

***Our future profitability is uncertain.***

We have incurred losses since the beginning of our operations and we will continue to have losses in the future as we incur additional expenses to execute our business plan and fuel our potential growth. We expect to make significant expenditures to ProPort software development and loan origination and further develop our business. We will have to begin to generate and sustain and increase revenues to achieve or maintain profitability. We may not generate sufficient revenues to achieve or maintain profitability in the future. We may incur significant losses in the future for a number of reasons, including those discussed in other risk factors and factors that we cannot foresee.

***We will need additional financing to execute our business plan which we may not be able to secure on acceptable terms, or at all.***

We currently rely on external financing to fund our operations. We expect capital outlays and operating expenditures to increase over the next few years as we expand our infrastructure, commercial operations, development activities and establish offices.

Our future funding requirements will depend on many factors, including but not limited to the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The cost of expanding our operations;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The financial terms and timing of any collaborations, licensing or other arrangements into which we may enter;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The rate of progress and cost of development activities;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The need to respond to technological changes and increased competition;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●The costs of filing, prosecuting, defending and enforcing any patent claims and other intellectual property rights;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Sales and marketing efforts; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Lack of demand.

We may have difficulty obtaining additional funding and we cannot assure you that additional capital will be available to us when needed, if at all, or if available, will be obtained on terms acceptable to us. If we raise additional funds by issuing additional debt securities, such debt instruments may provide for rights, preferences or privileges senior to our equity securities, including Series A-2 Preferred Stock. In addition, the terms of debt securities that we might issue could impose significant restrictions on our operations. If

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we raise additional funds through collaborations and licensing arrangements, we might be required to relinquish significant rights that are not favorable to us. If adequate funds are not available, we may have to delay, scale back, or eliminate some of our operations or our commercialization activities. Under these circumstances, if our Company is unable to acquire additional capital or is required to raise it on terms that are less satisfactory than desired, it may have a material adverse effect on its financial condition.

***In order for us to compete and grow, we must attract, recruit, retain and develop the necessary personnel who have the needed experience.***

Recruiting and retaining highly qualified personnel is critical to our success. These demands may require us to hire additional personnel and will require our existing management personnel to develop additional expertise. We face intense competition for personnel. The failure to attract and retain personnel or to develop such expertise could delay or hinder our business. If we experience difficulties in hiring and retaining personnel in key positions, we could suffer from delays in our development, loss of customers and sales and diversion of management resources, which could adversely affect operating results.

***Our internal control over financial reporting may be ineffective.***

We do not have the internal infrastructure necessary, and are not required, to complete an attestation about our financial controls that would be required under Section 404 of the Sarbanes-Oxley Act of 2002. There can be no assurances that there are no significant deficiencies or material weaknesses in the quality of our financial controls. We expect to incur additional expenses and diversion of management's time when it becomes necessary to perform the system and process evaluation, testing and remediation required to comply with the management certification and auditor attestation requirements.

***We have identified material weaknesses in our internal control over financial reporting. If our remediation of the material weaknesses are not effective, or if we experience additional material weaknesses or significant deficiencies in the future or otherwise fail to maintain an effective system of internal controls in the future, we may not be able to accurately or timely report our financial condition or results of operations, which may adversely affect investor confidence in us and, as a result, the value of our Common Stock.***

As a Tier 2 issuer, we will not need to provide a report on the effectiveness of our internal controls over financial reporting, and we will be exempt from the auditor attestation requirements concerning any such report. We do not know whether our internal control procedures are effective and therefore there is a greater likelihood of undiscovered errors in our internal controls or reported financial statements as compared to issuers that have conducted such evaluations.

In connection with the preparation of the Company's 2023 and 2024 financial statements, we and our independent auditors identified a material weakness in our internal control over financial reporting. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or interim financial statements will not be prevented or detected on a timely basis.

These material weakness related to the following:

1. The Company does not have written documentation of their internal control system in accordance with the requirements of the Committee on Sponsoring Organizations ("COSO") or some similarly appropriate internal control methodology.

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During 2025, the Company commenced remediation efforts to address the identified material weakness which including engaging third-party professionals with whom to consult regarding complex accounting applications.

However, we cannot assure you that these measures will significantly improve or remediate the material weakness described above. As of the date of this Offering Statement, the material weakness have not been remediated.

We may discover additional weaknesses in our system of internal financial and accounting controls and procedures that could result in a material misstatement of our financial statements. Our internal control over financial reporting will not prevent or detect all errors and all fraud. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system's objectives will be met. Because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud will be detected.

***Any adverse changes in our relationship with our Officers could hinder our operating performance and the return on your investment.***

Our Officers manage our operations. Our ability to achieve our investment objectives and to pay dividends is dependent upon the performance of our Officers who are charged with the operation of our day-to-day activities. Any adverse changes in our relationship with our Officers could hinder our Officers' ability to successfully manage our operations and grow the Company.

***If our techniques for managing risk are ineffective, we may be exposed to unanticipated losses.***

In order to manage the significant risks inherent in our business, we must maintain effective policies, procedures and systems that enable us to identify, monitor and control our exposure to market, operational, legal and reputational risks. Our risk management methods may prove to be ineffective due to their design or implementation or as a result of the lack of adequate, accurate or timely information. If our risk management efforts are ineffective, we could suffer losses or face litigation, particularly from our clients, and sanctions or fines from regulators.

Our techniques for managing risks may not fully mitigate the risk exposure in all economic or market environments, or against all types of risk, including risks that we might fail to identify or anticipate. Any failures in our risk management techniques and strategies to accurately quantify such risk exposure could limit our ability to manage risks or to seek positive, risk-adjusted returns. In addition, any risk management failures could cause fund losses to be significantly greater than historical measures predict. Our more qualitative approach to managing those risks could prove insufficient, exposing us to unanticipated losses in our net asset value and therefore a reduction in our revenues.

***Unfavorable global economic conditions could adversely affect our business, financial condition or results of operations.***

Our business prospects and results of operations could be adversely affected by general conditions in the global economy and in the global financial markets. The recent global financial crisis caused extreme volatility and disruptions in the capital and credit markets. A severe or prolonged economic downturn, such as the recent global financial crisis, could result in a variety of risks to our business and impairment of our ability to raise additional capital when needed on acceptable terms, if at all. A weak or declining economy could also strain our suppliers, possibly resulting in supply disruption, or cause our customers to delay

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making payments for our services. Any of the foregoing could harm our business, and we cannot anticipate all of the ways in which the current economic climate and financial market conditions could adversely impact our business.

**Risks Related to this Offering and Ownership of our Series A-2 Preferred Stock**

***Because no public trading market for your shares of Series A-2 Preferred Stock currently exists, it will be difficult for you to sell your shares of Series A-2 Preferred Stock and, if you are able to sell your shares of Series A-2 Preferred Stock, you will likely sell them at a substantial discount to the public offering price.***

There is no public market for our shares of Series A-2 Preferred Stock. Until our shares of Series A-2 Preferred Stock are listed, if ever, you may not sell your shares of Series A-2 Preferred Stock unless the buyer meets the applicable suitability and minimum purchase standards. It will be difficult for you to redeem and/or sell your shares of Series A-2 Preferred Stock promptly or at all. If you are able to sell your shares of Series A-2 Preferred Stock, you would likely have to sell them at a substantial discount to their public offering price. It is also likely that your shares of Series A-2 Preferred Stock would not be accepted as the primary collateral for a loan. Because of the illiquid nature of our shares of Series A-2 Preferred Stock, you should purchase our shares of Series A-2 Preferred Stock only as a long-term investment and be prepared to hold them for an indefinite period of time.

***The Company cannot guarantee that investors will receive any return on their investment.***

There is no guarantee that the Company will be able to make any dividend payments or, if there are any, when they will be made, or for that matter, that investors will not lose all of their investment. Available cash, if any, shall at all times be subject to the required payment of Company expenses and the maintenance of reserves deemed appropriate by the Company, and restrictions under the Company's loan documents (if any).

***Shareholders' rights to dividends are expected to be subordinate to the lender's rights.***

The right of the Shareholders to receive dividends from the Company is expected to be subordinate to the rights of the Company's lender(s). In the event the Company were to default in its obligations to the lender, the Company would be prohibited from declaring and making dividend payments to the investors until the default were cured.

***The price at which our shares of Series A-2 Preferred Stock are being offered was arbitrarily determined; the actual value of your shares of Series A-2 Preferred Stock may be substantially less than what you pay.***

The price per share of Series A-2 Preferred Stock shown was determined by our Officers based on comparable companies. The per share of Series A-2 Preferred Stock selling price bears no relationship to our book or asset values or to any other established criteria for valuing shares of Series A-2 Preferred Stock. Because the offering price is not based upon any independent valuation, the offering price may not be indicative of the proceeds that you would receive upon liquidation.

***Your interest in us may be diluted if we issue additional shares, including additional shares of Series A-2 Preferred Stock.***

Investors purchase shares of Series A-2 Preferred Stock in this offering will be protected from further dilution by the Company, such that following the conclusion of this offering, if the Company were to issue additional shares (regardless of the class or series of such shares), each investor could purchase his, her or

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its pro rata share of such shares such that the investor's percentage interest in the Company remains the same both prior to and after the issuance of such additional shares. If an investor were to decline to purchase such additional shares, such investor will be diluted.

***Shareholders may experience a loss on dissolution and termination of the Company.***

In the event of a dissolution or termination of the Company, the proceeds realized from the liquidation of our assets, if any, will be distributed to the Shareholders, but only after the satisfaction of claims of creditors. Accordingly, the ability of a Shareholder to recover all or any portion of its investment in the Company under such circumstances will depend on the amount of funds so realized and claims to be satisfied therefrom. There is no guarantee of a return of the Shareholder's invested capital.

***The merits of this offering have not been approved by any broker/dealer.***

The Company may not market and sell the shares of Series A-2 Preferred Stock through any broker/dealers. Broker/dealers have a duty to a prospective purchaser to ensure that an investment is suitable for that purchaser, that the broker/dealer has conducted adequate due diligence with respect to an offering and that the offering complies with federal and state securities laws. Although the Company has a duty under applicable securities laws to make sure this Offering Circular is accurate and complete, this Offering Circular has not been reviewed by an independent third party, including broker/dealers.

***An investment in the shares of Series A-2 Preferred Stock is not a bank deposit and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency.***

Our business is speculative, and consequently there can be no assurance that we will satisfy any of our business goals. An investment in the shares of Series A-2 Preferred Stock involves a high degree of risk, and no assurance can be given that our cash flow, profits, and capital will be sufficient to make current or liquidating distributions as planned. Investors may not realize any return on their investment, and could lose their entire investment altogether.

***This offering is focused on attracting a large number of investors that plan on making relatively small investments. An inability to attract such investors may have an adverse effect on the success of our offering, and we may not raise adequate capital to implement our business strategy.***

Our shares of Series A-2 Preferred Stock will be offered and sold only to "qualified purchasers" (as defined in Regulation A). "Qualified purchasers" include: (i) "accredited investors" under Rule 501(a) of Regulation D (which, in the case of natural persons, (A) have an individual net worth, or joint net worth with the person's spouse, that exceeds $1,000,000 at the time of the purchase, excluding the value of the primary residence of such person, or (B) earned income exceeding $200,000 in each of the two most recent years or joint income with a spouse exceeding $300,000 for those years and a reasonable expectation of the same income level in the current year) and (ii) all other investors so long as their investment in the particular issuer does not represent more than 10% of the greater of their annual income or net worth (for natural persons), or 10% of the greater of annual revenue or net assets at fiscal year-end (for non-natural persons). However, our shares of Series A-2 Preferred Stock may be sold primarily to those investors that are within the latter category (i.e., investors whose investment in our shares of Series A-2 Preferred Stock does not represent more than 10% of the applicable amount), regardless of an investor's status as an "accredited investor". Therefore, our target investor base inherently consists of persons that may not have the high net worth or income that investors in a traditional initial public offerings have, where the investor base is typically composed of "accredited investors".

Our reliance on attracting investors that may not meet the net worth or income requirements of "accredited investors" carries certain risks that may not be present in traditional initial public offerings. For example,

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certain economic, geopolitical and social conditions may influence the investing habits and risk tolerance of these smaller investors to a greater extent than "accredited investors", which may have an adverse effect on our ability to raise adequate capital to implement our business strategy. Additionally, our focus on investors that plan on making, or are able to make, relatively small investments requires a larger investor base in order to meet our goal of raising $4,999,999.90 in our offering. We may have difficulties in attracting a large investor base, which may have an adverse effect on the success of this offering, and a larger investor base involves increased transaction costs, which will increase our expenses.

***An investment in our shares is a speculative investment and, therefore no assurance can be given that you will realize your investment objectives.***

No assurance can be given that investors will realize a return on their investments in us or that they will not lose their entire investment in our shares. For this reason, each prospective investor of our shares should carefully read this Offering Circular. ALL SUCH PERSONS OR ENTITIES SHOULD CONSULT WITH THEIR ATTORNEY OR FINANCIAL ADVISOR PRIOR TO MAKING AN INVESTMENT.

***If investors successfully seek rescission, we would face severe financial demands that we may not be able to meet.***

Our shares of Series A-2 Preferred Stock have not been registered under the Securities Act of 1933, or the Securities Act, and are being offered in reliance upon the exemption provided by Section 3(b) of the Securities Act and Regulation A promulgated thereunder. We represent that this Offering Circular does not contain any untrue statements of material fact or omit to state any material fact necessary to make the statements made, in light of all the circumstances under which they are made, misleading. However, if this representation is inaccurate with respect to a material fact, if this offering fails to qualify for exemption from registration under the federal securities laws pursuant to Regulation A, or if we fail to register the shares of Series A-2 Preferred Stock or find an exemption under the securities laws of each state in which we offer the shares of Series A-2 Preferred Stock, each investor may have the right to rescind his, her or its purchase of the shares sold hereunder and to receive back from our Company his, her or its purchase price with interest. Such investors, however, may be unable to collect on any judgment, and the cost of obtaining such judgment may outweigh the benefits. If investors successfully seek rescission, we would face severe financial demands we may not be able to meet and it may adversely affect any non-rescinding investors.

***This offering is being conducted on a "best efforts" basis without a minimum and we may not be able to fully execute our growth strategy if this offering yields insufficient gross proceeds.***

If you invest in the Series A-2 Preferred Stock and less than all of the offered shares are sold, the risk of losing your entire investment will be increased. We are offering our Series A-2 Preferred Stock on a "best efforts" basis without a minimum, and we can give no assurance that all of the offered Series A-2 Preferred Stock will be sold. If less than $4,999,999.90 of Series A-2 Preferred Stock is, we may be unable to fund all the intended uses described in this offering circular from the net proceeds anticipated from this offering without obtaining funds from alternative sources or using working capital that we generate. Alternative sources of funding may not be available to us at what we consider to be a reasonable cost. No assurance can be given to you that any funds will be invested in this offering other than your own.

***We have broad discretion in the use of the net proceeds from this offering, and our use of the offering proceeds may not yield a favorable return on your investment.***

We intend to use the net proceeds of this offering for The Company intends to use the net proceeds of this offering to expand its lending and servicing infrastructure and enhance technology capabilities supporting its mortgage and consumer-finance operations; and working capital and other general corporate purposes.

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However, our management has broad discretion over how these proceeds are to be used and based on unforeseen technical, commercial or regulatory issues could spend the proceeds in ways with which you may not agree. Moreover, the proceeds may not be invested effectively or in a manner that yields a favorable or any return, and consequently, this could result in financial losses that could have a material adverse effect on our business, financial condition and results of operations.

***We have never paid cash dividends on our stock and we do not intend to pay dividends for the foreseeable future.***

We have paid no cash dividends on any class of our stock to date and we do not anticipate paying cash dividends in the near term. For the foreseeable future, we intend to retain any earnings to finance the development and expansion of our business, and we do not anticipate paying any cash dividends on our stock. Accordingly, investors must be prepared to rely on sales of their shares after price appreciation to earn an investment return, which may never occur. Investors seeking cash dividends should not purchase our shares. Any determination to pay dividends in the future will be made at the discretion of our board of directors and will depend on our results of operations, financial condition, contractual restrictions, restrictions imposed by applicable law and other factors our Board deems relevant.

***We may terminate this offering at any time during the offering period.***

We reserve the right to terminate this offering at any time, regardless of the number of shares sold. In the event that we terminate this offering at any time prior to the sale of all of the shares offered hereby, whatever amount of capital that we have raised at that time will have already been utilized by our Company and no funds will be returned to subscribers.

***We will be subject to ongoing public reporting requirements that are less rigorous than rules for more mature public companies, and our stockholders will receive less information.***

We will be required to publicly report on an ongoing basis under the reporting rules set forth in Regulation A for Tier 2 issuers. The ongoing reporting requirements under Regulation A are more relaxed than for public companies reporting under the Securities Exchange Act of 1934, as amended, or the Exchange Act. The differences include, but are not limited to, being required to file only annual and semiannual reports, rather than annual and quarterly reports. Annual reports are due within 120 calendar days after the end of the issuer's fiscal year, and semiannual reports are due within 90 calendar days after the end of the first six months of the issuer's fiscal year.

We may elect to become a public reporting company under the Exchange Act. If we elect to do so, we will be required to publicly report on an ongoing basis as an emerging growth company (as defined in the JOBS Act) under the reporting rules set forth under the Exchange Act. For so long as we remain an emerging growth company, we may take advantage of certain exemptions from various reporting requirements that are applicable to other Exchange Act reporting companies that are not emerging growth companies, including but not limited to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●being permitted to comply with reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●being exempt from the requirement to hold a non-binding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for

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complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. If we elect to take advantage of the benefits of this extended transition period, our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

We would expect to take advantage of these reporting exemptions until we are no longer an emerging growth company. We would remain an emerging growth company for up to five years, or until the earliest of (i) the last day of the first fiscal year in which our total annual gross revenues exceed $1.07 billion, (ii) the date that we become a large accelerated filer as defined in Rule 12b-2 under the Exchange Act, which would occur if the market value of our common shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period.

If we decide to apply for the quotation of our common stock on the OTCQB or OTCQX market, we will be subject to the OTC Market's Reporting Standards, which can be satisfied in a number of ways, including by remaining in compliance with (i) the SEC reporting requirements, if we elect to become a public reporting company under the Exchange Act, or (ii) Regulation A reporting requirements, if we elect not to become a reporting company under the Exchange Act.

In either case, we will be subject to ongoing public reporting requirements that are less rigorous than Exchange Act rules for companies that are not emerging growth companies, and our stockholders could receive less information than they might expect to receive from more mature public companies.

***This is a fixed price offering and the fixed offering price may not accurately represent the current value of us or our assets at any particular time. Therefore, the purchase price you pay for our shares may not be supported by the value of our assets at the time of your purchase.***

This is a fixed price offering, which means that the offering price for our shares is fixed and will not vary based on the underlying value of our assets at any time. The offering price for our shares has been determined by us and does not necessarily bear any relationship to the value of our assets, net worth, revenues or other established criteria of value, and should not be considered indicative of the actual value of such shares.

***By purchasing Series A-2 Preferred Stock in this offering, Shareholders are bound by the arbitration provisions contained in the Subscription Agreement limit a Shareholder's ability to bring class action lawsuits or seek remedy on a class basis, including with respect to securities law claims.***

By purchasing shares in this offering, Shareholders agree to be bound by the arbitration provisions contained in our Subscription Agreement (the "**Arbitration Provision**"). Such Arbitration Provision applies to claims under the U.S. federal securities laws and to all claims that are related to the Company, including with respect to this offering, the Company's holdings, its Series A-2 Preferred Stock, ongoing operations and the management of the Company's investments, among other matters and limit the ability of Shareholders to bring class action lawsuits or similarly seek remedy on a class basis.

By agreeing to be subject to the Arbitration Provision, Shareholders are severely limiting their rights to seek redress against the Company in court. For example, a Shareholder may not be able to pursue litigation for any claim in state or federal courts against the Company, the Board members, Officers and employees including with respect to securities law claims, and any awards or remedies determined by the arbitrators may not be appealed. In addition, arbitration rules generally limit discovery, which could impede a Shareholder's ability to bring or sustain claims, and the ability to collect attorneys' fees or other damages

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may be limited in the arbitration, which may discourage attorneys from agreeing to represent parties wishing to commence such a proceeding.

Specifically, the Arbitration Provision provides that either party may, at its sole election, require that the sole and exclusive forum and remedy for resolution of a claim be final and binding arbitration. The Company has not determined whether it will exercise its right to demand arbitration but reserve the right to make that determination on a case by case basis as claims arise. In this regard, the Arbitration Provision is similar to a binding arbitration provision as the Company is likely to invoke the Arbitration Provision to the fullest extent permissible.

Any arbitration brought pursuant to the Arbitration Provisions must be conducted in the State of California, in Fresno, California. The term "**Claim**" as used in the Arbitration Provisions is very broad and includes any past, present, or future claim, dispute, or controversy involving a Shareholder (or persons claiming through or connected with the Shareholder), on the one hand, and the Company (or persons claiming through or connected with the Company), on the other hand, relating to or arising out of the Shareholder's subscription agreement, the Company and/or the activities or relationships that involve, lead to, or result from any of the foregoing, including (except an individual Claim that Shareholder may bring in Small Claims Court or an equivalent court, if any, so long as the Claim is pending only in that court) the validity or enforceability of the Arbitration Provisions, any part thereof, or the entire subscription agreement. Claims are subject to arbitration regardless of whether they arise from contract; tort (intentional or otherwise); a constitution, statute, common law, or principles of equity; or otherwise. Claims include (without limitation) matters arising as initial claims, counter-claims, cross-claims, third-party claims, or otherwise. The scope of the Arbitration Provisions is to be given the broadest possible interpretation that will permit it to be enforceable. Based on discussions with and research performed by the Company's counsel, the Company believes that the Arbitration Provisions are enforceable under federal law, the laws of the State of California, or under any other applicable laws or regulations. However, the issue of enforceability is not free from doubt and to the extent that one or more of the provisions in the Subscription Agreement with respect to the Arbitration Provisions or otherwise requiring Shareholders to waive certain rights were to be found by a court to be unenforceable, the Company would abide by such decision.

Further, potential Shareholders should consider that Subscription Agreement restricts the ability of the Shareholders to bring class action lawsuits or to similarly seek remedy on a class basis, unless otherwise consented to by the Company or its Board members and Officers. These restrictions on the ability to bring a class action lawsuit are likely to result in increased costs, both in terms of time and money, to individual Shareholders who wish to pursue claims against the Company.

BY AGREEING TO BE SUBJECT TO THE ARBITRATION PROVISIONS, SHAREHOLDERS WILL NOT BE DEEMED TO WAIVE THE COMPANY'S COMPLIANCE WITH THE FEDERAL SECURITIES LAWS AND THE RULES AND REGULATIONS PROMULGATED THEREUNDER.

**Risks Related to Benefit Plan Investors**

***Fiduciaries investing the assets of a trust or pension or profit sharing plan must carefully assess an investment in our Company to ensure compliance with ERISA.***

In considering an investment in our Company of a portion of the assets of a trust or a pension or profit-sharing plan qualified under Section 401(a) of the Code and exempt from tax under Section 501(a), a fiduciary should consider (i) whether the investment satisfies the diversification requirements of Section 404 of ERISA; (ii) whether the investment is prudent, since the shares sold hereunder are not freely transferable and there may not be a market created in which the shares sold hereunder may be sold or

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otherwise disposed; and (iii) whether interests in our Company or the underlying assets owned by our Company constitute "Plan Assets" under ERISA. See "ERISA Considerations."

YOU SHOULD CONSULT WITH YOUR OWN ATTORNEYS, ACCOUNTANTS AND OTHER PROFESSIONAL ADVISORS AS TO THE LEGAL, TAX, ACCOUNTING AND OTHER CONSEQUENCES OF AN INVESTMENT IN SHARES OF COMMON STOCK.

PURSUANT TO INTERNAL REVENUE SERVICE CIRCULAR NO. 230, BE ADVISED THAT ANY FEDERAL TAX ADVICE IN THIS COMMUNICATION, INCLUDING ANY ATTACHMENTS OR ENCLOSURES, WAS NOT INTENDED OR WRITTEN TO BE USED, AND IT CANNOT BE USED BY ANY PERSON OR ENTITY TAXPAYER, FOR THE PURPOSE OF AVOIDING ANY INTERNAL REVENUE CODE PENALTIES THAT MAY BE IMPOSED ON SUCH PERSON OR ENTITY. SUCH ADVICE WAS WRITTEN TO SUPPORT THE PROMOTION OR MARKETING OF THE TRANSACTION(S) OR MATTER(S) ADDRESSED BY THE WRITTEN ADVICE. EACH PERSON OR ENTITY SHOULD SEEK ADVICE BASED ON ITS PARTICULAR CIRCUMSTANCES FROM AN INDEPENDENT TAX ADVISOR.

**PLAN OF DISTRIBUTION**

The Company is offering up to $4,999,999.90 of our shares of Series A-2 Preferred Stock pursuant to this Offering Circular on a best efforts basis at a price of $0.35 per share. We anticipate that shares of Series A-2 Preferred Stock will be sold by the Company and our Officers, the Company and our Officers will also offer and sell shares of Series A-2 Preferred Stock through the services of the Financial Industry independent broker/dealers who are member firms Regulatory Authority on a continuous and ongoing basis. The Officers who will be offering the shares of Series A-2 Preferred Stock are not deemed to be brokers under Rule 3a4-1 of the Securities Exchange Act of 1934, as amended. In accordance with the provisions of Rule 3a4-1(a), Officers who sell shares of Series A-2 Preferred Stock will not be compensated by commission, will not be associated with any broker or dealer and will limit their activities so that, among other things, they do not engage in oral solicitations of, and comply with certain specified limitations when responding to inquiries from, potential purchasers.

While most shares of Series A-2 Preferred Stock are expected to be offered and sold directly by the Company and the Officers, the Company may engage a SEC registered broker-dealer and a member of Financial Industry Regulatory Authority ("**FINRA**"), to sell shares of our Series A-2 Preferred Stock.

The offering will terminate upon the earlier of (i) such time as all of the shares of Series A-2 Preferred Stock have been sold pursuant to this offering circular; (ii) the date that is twelve months from the date that this offering is qualified by the U.S. Securities and Exchange Commission unless extended by us for an additional ninety (90) days, in our sole discretion, without notice to or consent from investors; or (iii) the date at which the offering is earlier terminated by the Company in its sole discretion, which may occur at any time. We reserve the right to terminate the offering at any time and for any reason, without notice to or consent from any purchaser of shares of Series A-2 Preferred Stock in the offering.

Once the SEC qualifies this offering, we are permitted to generally solicit investors nationwide by use of various advertising mediums, such as print, radio, TV, and the Internet. We plan to primarily use the Internet through a variety of existing Internet advertising mechanisms, such as adwords and search engine optimization (e.g., placement on Yahoo and Google). As a result, it is anticipated that Internet traffic will arrive at a section of our website where prospective investors can find additional information regarding this offering and may initiate a purchase of the shares of Series A-2 Preferred Stock in compliance with the Subscription Agreement.

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**Compensation Payable to FINRA Members**

While most shares of Series A-2 Preferred Stock are expected to be offered and sold directly by the Company and the Officers, the Company the Company may engage a SEC registered broker-dealer and a member of Financial Industry Regulatory Authority ("**FINRA**"), to sell shares of our Series A-2 Preferred Stock.

This Offering Circular will be furnished to prospective investors upon their request via electronic PDF format and will be available for viewing and download 24 hours per day, 7 days per week on the Company's website, as well as on the SEC's website at www.sec.gov.

In order to subscribe to purchase our shares of Series A-2 Preferred Stock, a prospective investor must electronically complete, sign and deliver to us an executed Subscription Agreement like the one attached to this Offering Circular as Exhibit 4.1, and wire funds for its subscription amount in accordance with the instructions provided therein.

An investor will become a Shareholder, including for tax purposes, and the shares of Series A-2 Preferred Stock will be issued, as of the date of settlement. Settlement will not occur until an investor's funds have cleared and the Company accepts the investor as a Shareholder.

We reserve the right to reject any investor's subscription in whole or in part for any reason, including if we determine in our sole and absolute discretion that such investor is not a "qualified purchaser" for purposes of Section 18(b)(4)(D)(ii) of the Securities Act. If the offering terminates or if any prospective investor's subscription is rejected, all funds received from such investors will be returned without interest or deduction.

**Commencement of Offering Period**

The offering period will commence upon this Offering Circular being qualified by the SEC.

**Qualified Purchasers and Blue Sky Laws**

Our shares of Series A-2 Preferred Stock are being offered and sold only to "qualified purchasers" (as defined in Regulation A under the Securities Act). As a Tier 2 offering pursuant to Regulation A under the Securities Act, this offering will be exempt from state "Blue Sky" law review, subject to certain state filing requirements and anti-fraud provisions, to the extent that our shares of Series A-2 Preferred Stock offered hereby are offered and sold only to "qualified purchasers." "Qualified purchasers" include: (i) "accredited investors" under Rule 501(a) of Regulation D and (ii) all other investors so long as their investment in our shares of Series A-2 Preferred Stock does not represent more than 10% of the greater of their annual income or net worth (for natural persons), or 10% of the greater of annual revenue or net assets at fiscal year-end (for non-natural persons). Accordingly, we reserve the right to reject any investor's subscription in whole or in part for any reason, including if we determine in our sole and absolute discretion that such investor is not a "qualified purchaser" for purposes of Regulation A.

**Transferability of our shares of Series A-2 Preferred Stock.**

Our shares of Series A-2 Preferred Stock are generally not freely transferable by Shareholders. Transfer of shares of Series A-2 Preferred Stock by Shareholders is restricted by applicable securities laws and regulations.

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**Advertising, Sales and Promotional Materials.**

In addition to this Offering Circular, subject to limitations imposed by applicable securities laws, we expect to use additional advertising, sales and other promotional materials in connection with this offering. In addition, the sales material may contain certain quotes from various publications without obtaining the consent of the author or the publication for use of the quoted material in the sales material. Although these materials will not contain information in conflict with the information provided by this Offering Circular and will be prepared with a view to presenting a balanced discussion of risk and reward with respect to our shares of Series A-2 Preferred Stock, these materials will not give a complete understanding of this offering, us or our shares of Series A-2 Preferred Stock and are not to be considered part of this Offering Circular. This offering is made only by means of this Offering Circular and prospective investors must read and rely on the information provided in this Offering Circular in connection with their decision to invest in our shares of Series A-2 Preferred Stock.

**Supplements and Post-Qualification Amendments to this Offering Circular.**

In compliance with Rule 253(e) of Regulation A, we shall revise this Offering Circular during the course of the offering whenever information herein has become false or misleading in light of existing circumstances, material developments have occurred or there has been a fundamental change in the information initially presented. Such updates will not only correct such misleading information but shall also provide updated financial statements and shall be filed as an exhibit to the Offering Circular and be requalified under Rule 252.

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**ESTIMATED USE OF PROCEEDS**

The below table sets forth our estimated use of proceeds from this offering. We will realize gross proceeds from the offering of up to $4,999,999.90 if we raise the maximum amount. We anticipate the proceeds will generally be used as detailed below. The estimates set forth below do not take into account the use of any financial leverage and are not intended to represent the order of priority in which the proceeds may be applied. We expect to use substantially all of the net proceeds from this offering (after paying or reimbursing organization and offering costs and expenses, which include legal and accounting costs) for investment purposes. We may not be able to promptly use the net proceeds of this offering to acquire assets. In the interim, we may invest in money market accounts. Such money market accounts will not earn as high of a return as we expect to earn on our business.

The offering scenario presented below is for illustrative purposes only and the actual amounts of proceeds, if any, may differ. Some of the numbers in the below table have been rounded.

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| | | |
|:---|:---|:---|
|  | &nbsp;&nbsp;Maximum Offering | &nbsp;&nbsp;Maximum Offering |
|  | &nbsp;&nbsp; <br>Amount | &nbsp;&nbsp;Percentage<br> of Gross<br> Proceeds |
| &nbsp;&nbsp;Gross Offering proceeds (1) | &nbsp;&nbsp;$4999999.90 | &nbsp;&nbsp;100.00% |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Organization and Offering (2) | &nbsp;&nbsp;($111280.00) | &nbsp;&nbsp;(2.23%) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Selling Commissions | &nbsp;&nbsp;($499999.99) | &nbsp;&nbsp;(10.00%) |
| &nbsp;&nbsp;Total Offering and Organization Expenses and Fees | &nbsp;&nbsp;($611279.99) | &nbsp;&nbsp;(12.23%) |
| &nbsp;&nbsp;Available for Investment | &nbsp;&nbsp;$4388719.91 | &nbsp;&nbsp;87.77% |

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____________________________________________

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)The costs shown in this Estimated Use of Proceeds are based on the Company's' expectations for the total costs to subscribe and close the offering. Our management has significant flexibility and broad discretion in applying the net proceeds received in this offering. We may reallocate the estimated use of proceeds among the various categories or for other uses if management deems such a reallocation to be appropriate. We cannot assure that the capital budget will be sufficient to satisfy our operational needs, or that we will have sufficient capital to fund our business.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)The Officers will be entitled to reimbursement for expenses incurred in connection with the organization of the Company's organizational and offering expenses. Actual organization and offering expenses may vary from the budgeted amount shown, but shall include, but not be limited to, legal and accounting expenses.

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**EXECUTIVE SUMMARY**

We operate as a fintech-powered mortgage lender and diversified financial services provider, focusing on underserved markets. Our operations span mortgage lending, tax advisory, insurance solutions, and financial technology development through our proprietary ProPort platform.

**Subsidiaries and Subsidiaries' Business**

**MKG Enterprises Corp** is the operating parent company of a diversified group of financial, insurance, and technology subsidiaries designed to provide vertically integrated services to consumers and professionals.

● **MKG Tax Consultants LLC** – Provides nationwide tax preparation, bookkeeping, payroll, and advisory services to individuals and small businesses. The company operates under a Regulation D Rule 504 PTIN Membership Equity Program, which offers performance-based equity units to qualified tax professionals. This model promotes professional retention and fosters long-term alignment between independent preparers and corporate growth.

● **Brightpath Life Insurance Solutions Inc.** – A licensed life and annuity insurance agency offering mortgage protection, living-benefit, and retirement-income products. Brightpath operates through a growing national agent network and leverages MKG's technology to integrate with mortgage and tax divisions. The company differentiates itself through compliance-driven agent training, transparent compensation structures, and client-centered financial wellness education.

Each subsidiary contributes to MKG Enterprises Corp's mission of providing inclusive, technology-enabled access to lending, protection, and wealth-building opportunities while maintaining compliance with federal and state regulatory requirements.

**ProPort platform**

The ProPort Platform is MKG Enterprises Corp's proprietary financial technology system that integrates operations across mortgage lending, tax services, and insurance solutions. Designed as a white-label SaaS platform, ProPort allows independent professionals and partner firms to deliver financial services under their own branding while benefiting from MKG's secure infrastructure.

Key features include:<br> ● Customer Relationship Management (CRM) – Unified client database with pipeline tracking and automated communication tools.<br> ● Digital Wallet and Payment Processing – Enables compliant fund transfers, escrow payments, and loan servicing transactions.<br> ● Accounting and Tax Integration – Automates data flow between tax filings, income verification, and underwriting processes.<br> ● Marketing Automation – Supports lead generation, content delivery, and client retention campaigns.<br> ● API Connectivity – Integrates with Plaid, the U.S. Department of the Treasury, and mortgage APIs for real-time tax-transcript and wage verification.

ProPort serves as the digital foundation for MKG's mortgage-banking and loan-servicing expansion, linking borrower data, income verification, and financial identity management in one secure, compliant ecosystem. The platform is being expanded to include biometric authentication and facial recognition for enhanced identity protection.

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**Technology and Intellectual Property**

MKG Enterprises Corp has developed proprietary financial-technology infrastructure designed to support secure, compliant, and scalable operations across its mortgage, tax, and insurance business lines. The Company's technology assets form a critical foundation for its transition into mortgage banking, note servicing, and fintech SaaS distribution.

**Core Technology Assets**

• **ProPort Platform:** MKG's proprietary white-label financial-services platform integrates mortgage lending, tax preparation, and insurance operations into a unified, cloud-based environment. The system automates client onboarding, document collection, payment processing, and compliance monitoring while supporting multi-entity scalability.

The Company's ProPort platform remains in the research and development stage. The architecture, design specifications, and technological framework for the system are still being evaluated and refined. The Company has not yet completed final engineering, testing, or deployment of the platform and does not currently generate material revenue from its operation.

ProPort is intended to serve as a unified, cloud-based software-as-a-service (SaaS) ecosystem integrating mortgage lending, tax preparation, insurance, and client-relationship management functions. The Company owns the source code for its Laravel database and for both of its native mobile applications—Kotlin (Android) and Swift (iOS). These applications have been sunset and are in the process of being redesigned into a single cross-platform codebase to improve maintainability, data security, and long-term scalability.

As part of this transition, the Company is consolidating its legacy mobile assets into a modern, unified architecture that will simplify updates, strengthen encryption, and reduce infrastructure costs. Integration work includes user-authentication modules, encrypted data transfer, and compliance alignment with SOC 2, CCPA, and GLBA standards. MKG retains full intellectual-property rights to all existing and future versions of the ProPort platform, including its Laravel database schema, Kotlin and Swift source code repositories, and all derivative works.

There can be no assurance that the Company will be able to complete development of the ProPort platform on the anticipated timeline or that the final product will achieve commercial viability once released. The ultimate success of the platform will depend on a number of factors, including available funding, market adoption, regulatory compliance, and the performance of third-party technology partners.

As of the date of this Offering Circular, the Company continues to allocate resources to software research, infrastructure design, and prototype validation and anticipates initiating pilot testing and limited beta deployment in future fiscal periods upon completion of development milestones.

• **Tax-Filing Application:** Originally launched in 2022, MKG's internally developed tax-filing mobile application is being rebuilt on a modern, cloud-native architecture. The Company maintains 100% ownership of the source code and associated intellectual property.

• **Biometric and Identity-Verification Systems:** The upgraded mobile application will incorporate proprietary biometric identification and facial-recognition technology for secure user authentication, preventing unauthorized access and identity theft.

• **KYC/AML Integration:** The Company's integration with Plaid enables real-time bank-account verification and Know Your Customer (KYC) / Anti-Money-Laundering (AML) compliance verification, ensuring both user identity accuracy and regulatory adherence.

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• **U.S. Department of the Treasury API Integration:** MKG has developed a secure application programming interface (API) framework that will connect directly with the U.S. Department of the Treasury and Internal Revenue Service (IRS) systems for the retrieval of tax and wage transcripts. This feature supports automated income verification for mortgage underwriting, seller-financing servicing, and identity-theft protection workflows.

• **SOC 2 and CCPA Compliance Framework:** All technology systems are being designed in accordance with SOC 2 standards for data security, confidentiality, and integrity, as well as compliance with the California Consumer Privacy Act (CCPA) and Gramm-Leach-Bliley Act (GLBA).

• **Proprietary Software and Trade Secrets:** MKG's technology assets, including its mobile app, source code, API framework, and integrated ProPort platform, are proprietary. These assets constitute trade secrets that provide the Company with a defensible intellectual-property advantage in the mortgage-fintech market.

**Strategic Objective**

Through ongoing technology investment, MKG aims to create a secure, data-driven ecosystem that unifies borrower, taxpayer, and policyholder information under one verified identity. The Company's goal is to establish an industry-leading position in biometrically verified financial transactions, secure data exchange, and integrated compliance technology—positioning MKG Enterprises Corp as a trusted innovator in fintech-powered mortgage banking.

**MKG's Competition**

MKG Enterprises Corp competes across four core verticals: mortgage lending, tax advisory, insurance, and fintech.<br>Each division operates in a competitive market but benefits from MKG's shared technology, branding, and cross-referral ecosystem.

● **Mortgage Lending and Servicing:** Competitors include Rocket Mortgage, LoanDepot, and Better.com. MKG differentiates itself through DSCR, FHA, VA, Conventional, and Blended Second Mortgage programs and by offering seller-financing and private-note servicing, which are underserved niches in today's market.

● **Tax Services:** Competes with H&R Block, Jackson Hewitt, Liberty Tax, Intuit TurboTax, and regional CPA firms. MKG's hybrid model combines remote tax filing, advisory support, and equity-based participation through its PTIN Membership Equity Program, allowing preparers to build ownership while expanding client reach.

**●** **Insurance (Brightpath Life Insurance Solutions Inc.):** Competes with World Financial Group (WFG), First Financial Security (FFS), Freedom Equity Group (FEG), and Symmetry Financial Group. Brightpath focuses on compliance, professional training, and client trust over multi-tier recruitment.

● **Fintech / SaaS:** Competes with Salesforce Financial Services Cloud, HubSpot, and Freshworks. MKG's ProPort platform offers a unified, cross-industry solution integrating lending, tax, and insurance—creating a one-stop ecosystem rarely replicated in competing fintech environments.

**The Market**

MKG operates within several major U.S. financial-service industries representing trillions in combined market opportunity:

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● **Mortgage Market:** The digital mortgage and seller-financing sectors continue to expand as borrowers seek flexible underwriting options and online accessibility.

● **Tax Services:** Increasing regulatory complexity and consumer preference for digital services sustain strong demand for secure, technology-driven tax solutions.

● **Life Insurance and Annuities:** protection products aligning with Brightpath Life's portfolio strategy.

● **Fintech & SaaS Solutions:** integrated fintech and software solutions.

MKG's integrated model allows cross-vertical data sharing, enabling cost efficiency and enhanced client retention across lending, insurance, and tax service sectors—addressing underserved demographics and small business markets.

**Barriers to Entry**

MKG operates in highly regulated industries where substantial barriers protect established participants:

● **Regulatory Complexity:** Mortgage, insurance, and tax services require compliance.

● **Capital Investment:** Mortgage banking and servicing infrastructure require extensive capitalization for warehouse lines, trust accounting, and escrow-management systems—discouraging underfunded competitors.

● **Technology & Security Requirements:** SOC 2-compliant architecture and compliance costs.

● **Data Integrity & Treasury API Integration:** MKG's proprietary integrations technical moat not easily replicated.

● **Brand Credibility & Cross-Domain Expertise:** MKG's decade-long reputation across mortgage lending, tax, and insurance—supported by internal audit controls and transparent governance—creates trust barriers for new entrants attempting to compete across multiple financial sectors simultaneously.

**Employees, Principals, Personnel**

We currently have 2 full-time employees and 3 part-time employees for a total of 5 employees.

**Office Locations**

Our offices are located at 4021 N Fresno St, #107, Fresno, CA 93726. We believe this office space will be sufficient to meet our needs for the foreseeable future.

**MANAGEMENT**

The Company's day-to-day operations are managed by the Company's Officers. The Company's board of directors ("**Board**") oversees the Company's management and appoints the Company's Officers, who serve at the discretion of the Board.

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We rely on our management team to act on our behalf. The Company believes its management team has the capability to dedicate such time to the affairs of the Company as may be reasonable required.

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| | | |
|:---|:---|:---|
| &nbsp;&nbsp;**Name** | &nbsp;&nbsp;**Position** | &nbsp;&nbsp;**Age** |
| &nbsp;&nbsp;**Officers:** |  |  |
| &nbsp;&nbsp;Marshawn Govan | &nbsp;&nbsp;Chief Executive Officer and President | &nbsp;&nbsp;47 |
| &nbsp;&nbsp;Erin Frey | &nbsp;&nbsp;Chief Financial Officer and Treasurer | &nbsp;&nbsp;57 |
| &nbsp;&nbsp;**Directors:** |  |  |
| &nbsp;&nbsp;Marshawn Govan | &nbsp;&nbsp;Chairman  | &nbsp;&nbsp;47 |
| &nbsp;&nbsp;Erin Frey | &nbsp;&nbsp;Director  | &nbsp;&nbsp;57 |
| &nbsp;&nbsp;Michelle Morales | &nbsp;&nbsp;Director | &nbsp;&nbsp;44 |
| &nbsp;&nbsp;Laneesha Senegal | &nbsp;&nbsp;Director | &nbsp;&nbsp;48 |
| &nbsp;&nbsp;Dr. Rashid Saqib | &nbsp;&nbsp;Director | &nbsp;&nbsp;58 |

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**Marshawn Govan, Chief Executive Officer & President**

Marshawn Govan is the Founder, President, and Chief Executive Officer of MKG Enterprises Corp. He has more than 17 years of experience in mortgage lending, tax preparation, insurance, construction management, and financial-technology operations. His professional background includes licensing as a Mortgage Loan Officer (NMLS #1370676), IRS Registered Tax Preparer, CTEC Registered Tax Preparer, and California-licensed insurance agent. Prior to founding MKG, Mr. Govan also held a California General Building Contractor license, which established his early foundation in project management and regulatory compliance.

As CEO, Mr. Govan oversees the Company's overall strategic direction, product development, and expansion of its integrated financial-services platform. His leadership includes directing the Company's evolution from a mortgage brokerage into a multi-subsidiary fintech enterprise offering lending, tax, insurance, and digital financial-technology services. He continues to lead MKG's efforts relating to capital formation, audit readiness, and preparation for future public-market activities. Mr. Govan was recognized by Marquis Who's Who (2023) for contributions to financial-technology innovation and community-based entrepreneurship.

**Principal Occupations and Employment (Last 5 Years):**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·**MKG Enterprises Corp** – Chief Executive Officer (2013–Present)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·**MKG Tax Consultants LLC** – Managing Member (2010–Present)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·**MKG Insurance Agency** – Founder & Chief Executive Officer (2014–Present)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·**Brightpath Life Insurance Solutions Inc.** – Founder & Chief Executive Officer (2025–Present)

**Erin Frey, Chief Financial Officer & Treasurer**

Erin Frey serves as Chief Financial Officer and Treasurer of MKG Enterprises Corp. She is an Enrolled Agent authorized to represent taxpayers before the Internal Revenue Service and has extensive experience in tax preparation, accounting, financial management, and employee-benefits consulting. Ms. Frey also holds a California Life and Health Insurance license, with experience designing and administering insurance and financial-protection solutions for individuals and small businesses.

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As CFO, Ms. Frey supervises the Company's financial reporting, budgeting, accounting controls, compliance functions, and multi-entity consolidation. She is responsible for internal controls aligned with GAAP and COSO principles, supports audit coordination, and oversees the Company's readiness for Regulation A and other securities filings. Prior to joining MKG full-time, Ms. Frey developed government-sector insurance proposals, including an RFP submission to the Florida Broward County Board of Commissioners in 2016.

**Principal Occupations and Employment (Last 5 Years):**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·**MKG Enterprises Corp** – Chief Financial Officer (2020–Present)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·**MKG Tax Consultants LLC** – Director of Tax & Accounting Services; Enrolled Agent (2015–Present)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·**MKG Insurance Agency** – Licensed Life & Health Insurance Agent (2014–Present)

**Stock Option Plan**

The Company has not adopted an equity incentive plan. The Company may adopt an equity incentive plan in the future to attract, motivate, and retain directors, employees, and others in a position to affect the financial and operational performance of MKG and to recognize contributions made to MKG by these persons and to provide them with additional incentive to achieve the objectives of MKG.

**Legal Proceedings** 

From time to time, the Company may be involved in legal proceedings. The results of such legal proceedings and claims cannot be predicted with certainty and, regardless of the outcome, legal proceedings could have an adverse impact on the Company's business plan, because of defense and settlement costs, diversion of resources, and other factors. As of the date of this Offering Circular, the Company is not subject to any material legal proceedings, nor, to the Company's knowledge, are any material legal proceedings pending or threatened against the Company.

We intend provide such periodic updates electronically at our website at www.mkgenterprisescorp.com, and documents will be provided electronically and via email. You may access and print all periodic updates provided through our website. As periodic updates become available, we will notify you of this by sending you an e-mail message that will include instructions on how to retrieve the periodic updates. If our e-mail notification is returned to us as "undeliverable," we will contact you to obtain your updated e-mail address. We will provide you with paper copies at any time upon request. The contents of our website are not incorporated by reference in or otherwise a part of this Offering Circular.

**Limitation of Liability and Indemnification of Officers and Directors**

Our Articles limits the liability of directors to the maximum extent permitted by California law and states that a Company director shall not be personally liable to the Company or its Shareholders for monetary damages for breach of fiduciary duty as a director

Our Articles and Bylaws provide that we will indemnify our directors, officers, employees and other agents to the fullest extent permitted by law. We believe that indemnification under our Articles and Bylaws covers at least negligence and gross negligence on the part of indemnified parties. Our Bylaws also permit us to secure insurance on behalf of any officer, director, employee or other agent for any liability arising out of his or her actions in connection with their services to us, regardless of whether our Articles and Bylaws permit such indemnification.

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We intend to enter into separate indemnification agreements with its directors and Officers, in addition to the indemnification provided for in our Articles and Bylaws. These agreements, among other things, will provide that we will indemnify our directors and Officers for certain expenses (including attorneys' fees), judgments, fines and settlement amounts incurred by a director or Officer in any action or proceeding arising out of such person's services as one of our directors or officers, or rendering services at our request, to any of its subsidiaries or any other company or enterprise. We believe that these provisions and agreements are necessary to attract and retain qualified persons as directors and Officers.

There is currently no pending litigation or proceeding involving any of our directors or officers as to which indemnification is required or permitted, and we are not aware of any threatened litigation or preceding that may result in a claim for indemnification.

**COMPENSATION OF DIRECTORS AND OFFICERS**

Compensation of our Board members and Officers for the year ended December 31, 2024 was as follows:

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| | | | | |
|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;**Name** | &nbsp;&nbsp;**Capacity in which compensation was received** | &nbsp;&nbsp;**Cash Compensation** | &nbsp;&nbsp;**Other 401K Compensation** | &nbsp;&nbsp;**Total Compensation** |
| &nbsp;&nbsp;Marshawn Govan | &nbsp;&nbsp;Chief Executive Officer | &nbsp;&nbsp;$3695 | &nbsp;&nbsp;$- | &nbsp;&nbsp;$3695 |
| &nbsp;&nbsp;Erin Frey | &nbsp;&nbsp;Chief Financial Officer and Treasurer | &nbsp;&nbsp;$2047 | &nbsp;&nbsp;$- | &nbsp;&nbsp;$2047 |

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**Key Man Insurance**

We do not have key man insurance on any Officer or member of the Board.

**SECURITY OWNERSHIP OF MANAGEMENT AND CERTAIN SHAREHOLDERS**

As of the date of this Offering Circular, the following table sets forth information regarding beneficial ownership of our capital stock by:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●each person, or group of affiliated persons, known by us to beneficially own 5% or more of our common stock;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●each of our named Officers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●each of our directors and director nominees; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●all of our current Officers, directors and director nominees as a group.

The information presented below regarding beneficial ownership of our voting securities has been presented in accordance with the rules of the Commission and is not necessarily indicative of ownership for any other purpose. Under these rules, a person is deemed to be a "beneficial owner" of a security if that person has or shares the power to vote or direct the voting of the security or the power to dispose or direct the disposition of the security. A person is deemed to own beneficially any security as to which such person has the right to acquire sole or shared voting or investment power within sixty (60) days through the conversion or exercise of any convertible security, warrant, option, or other right. More than one (1) person may be deemed to be a beneficial owner of the same securities. The percentage of beneficial ownership by any person as of a particular date is calculated by dividing the number of shares beneficially owned by such person, which includes the number of shares as to which such person has the right to acquire voting or investment power within sixty (60) days, by the sum of the number of shares outstanding as of such date.

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Consequently, the denominator used for calculating such percentage may be different for each beneficial owner. Except as otherwise indicated below and under applicable community property laws, we believe that the beneficial owners of our common stock listed below have sole voting and investment power with respect to the shares shown.

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Pre-Offering** | &nbsp;&nbsp;**Pre-Offering** | &nbsp;&nbsp;**Pre-Offering** | &nbsp;&nbsp;**Post-Offering<sup>[1]</sup>** | &nbsp;&nbsp;**Post-Offering<sup>[1]</sup>** | &nbsp;&nbsp;**Post-Offering<sup>[1]</sup>** |
| &nbsp;&nbsp;**Name** | &nbsp;&nbsp;**No. of Shares of Common Stock<sup>[2]</sup>** | &nbsp;&nbsp;**No. of Shares of Preferred Stock** | &nbsp;&nbsp;**Voting %<sup>[2]</sup>** | &nbsp;&nbsp;**No. of Shares of Common Stock<sup>[3]</sup>** | &nbsp;&nbsp;**No. of Shares of Preferred Stock<sup>[4]</sup>** | &nbsp;&nbsp;**Voting %<sup>[3]</sup>** |
| &nbsp;&nbsp;Marshawn Govan<sup>[4]</sup> | &nbsp;&nbsp;31156250 | &nbsp;&nbsp;12500 | &nbsp;&nbsp;98.48% | &nbsp;&nbsp;31156250 | &nbsp;&nbsp;1824305 | &nbsp;&nbsp;69.01% |
| &nbsp;&nbsp;Dr. Rashid Saqib | &nbsp;&nbsp;333333 | &nbsp;&nbsp;0 | &nbsp;&nbsp;1.05% | &nbsp;&nbsp;333333 | &nbsp;&nbsp;35946 | &nbsp;&nbsp;0.77% |
| &nbsp;&nbsp;Erin Frey | &nbsp;&nbsp;125000 | &nbsp;&nbsp;0 | &nbsp;&nbsp;0.40% | &nbsp;&nbsp;125000 | &nbsp;&nbsp;10784 | &nbsp;&nbsp;0.28% |
| &nbsp;&nbsp;Michelle Morales | &nbsp;&nbsp;18750 | &nbsp;&nbsp;0 | &nbsp;&nbsp;0.06% | &nbsp;&nbsp;18750 | &nbsp;&nbsp;898 | &nbsp;&nbsp;0.04% |
| &nbsp;&nbsp;Laneesha Senegal | &nbsp;&nbsp;0  | &nbsp;&nbsp;0 | &nbsp;&nbsp;0.00% | &nbsp;&nbsp;0  | &nbsp;&nbsp;0 | &nbsp;&nbsp;0.00% |
| &nbsp;&nbsp;All executive officers and directors as a group (5 persons) | &nbsp;&nbsp;31633333 | &nbsp;&nbsp;12500 | &nbsp;&nbsp;99.99% | &nbsp;&nbsp;31633333 | &nbsp;&nbsp;1871933 | &nbsp;&nbsp;70.08% |

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[1]Assumes the Company raising the maximum amount of this offering and none of the above identified beneficial owners purchase shares of Series A-2 Preferred Stock in this offering.

[2]Prior to the offering, our Officers and directors collectively own 31,633,333 common shares of the Company's capital stock, which represents 99.99% of our issued and outstanding stock. The remaining 2,812 common shares are held by minority shareholders.

[3]After the offering, assuming full subscription of shares of Series A-2 Preferred Stock and conversion of outstanding SAFEs into Series A-3 Preferred Stock.

[4]The Shares of Preferred Stock vote on an as-converted basis one-for-one with Common Stock. Certain Preferred shares are issuable upon conversion of outstanding Simple Agreements for Future Equity, which convert upon the first sale of shares of Series A-2 Preferred Stock.

**MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL** <br>**CONDITION AND RESULTS OF OPERATIONS**

The Management's Discussion and Analysis may contain forward-looking statements. Investors should not place undue reliance on forward-looking statements, and should consider carefully the statements made in "Risk Factors" and elsewhere in this Offering Circular that identify important factors that could cause actual outcomes to differ from those expressed or implied in the Company's forward-looking statements, and that could materially and adversely affect the Company's business, operating results and financial condition.

The Management's Discussion and Analysis should be read together with the financial statements and notes thereto, included elsewhere in this Offering Circular.

**Overview**

MKG is a California corporation founded in 2013. The Company is focused on mortgage lending and is expanding into mortgage banking and loan servicing, specializing in first and second trust deed portfolios with a niche in seller-financing and private-note servicing.

**Operating Parent Company:**

**MKG Enterprises Corp (California)** – A fintech-powered financial services corporation that owns and manages all subsidiary and affiliate operations.

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**Subsidiaries and Affiliates Owned by MKG Enterprises Corp:**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.**MKG Tax Consultants LLC** – Provides tax preparation, bookkeeping, payroll, and advisory services nationwide.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.**Brightpath Life Insurance Solutions Inc.** – Licensed insurance agency offering life, annuity, mortgage protection, and living-benefit products through a national agent network.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.**ProPort** – MKG's proprietary SaaS platform integrating CRM, digital wallets, accounting automation, and marketing tools for financial professionals.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.**Community Development & Realty Partners (Affiliate Project Entity)** – Focused on affordable housing, community investment, and down-payment assistance initiatives under MKG Enterprises Corp's real estate portfolio.

This structure ensures unified governance, liability separation, and transparent consolidation of results across MKG's business divisions.

*Competition*

MKG Enterprises Corp competes across four primary sectors: mortgage lending, tax advisory, insurance and financial protection, and fintech software. Each division operates within competitive industries but benefits from the shared technology, marketing, and client-referral ecosystem provided through MKG's integrated structure.

**1. Mortgage & Lending**

MKG's mortgage division competes with both fintech-driven and traditional lenders, including Rocket Mortgage, LoanDepot, Better.com, and regional wholesale lenders.

The Company differentiates itself through Debt Service Coverage Ratio (DSCR), FHA, VA, Conventional, and Blended Second Mortgage programs that target underserved borrowers and small-business owners.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·The Company originates and/or acquires various forms of real-estate-secured credit, including:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Subordinate-lien and second-mortgage obligations (often in high-LTV structures, subject to CLTV, FICO, and ability-to-repay considerations);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·DSCR (Debt-Service-Coverage-Ratio) loans and non-QM (non-qualified mortgage) private-credit assets to real-estate investors; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Seller-financing notes and other privately held mortgage obligations backed by residential or mixed-use properties.

These activities are designed to meet the needs of borrowers who may not fit bank credit boxes while producing higher-coupon, asset-backed cash flows that can support targeted investor returns.

By leveraging the ProPort platform, MKG can automate loan origination, underwriting, and borrower communications, improving turnaround times and client experience compared to traditional retail mortgage models.

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**2. Tax & Advisory Services**

Through **MKG Tax Consultants LLC**, the Company competes with large national brands such as H&R Block, Intuit TurboTax, and regional CPA firms.

MKG distinguishes itself through:

-Year-round service offerings beyond tax season,<br>

-Technology-driven client interaction via the ProPort platform, and<br>Its PTIN Membership Equity Program, granting performance-based equity to qualified tax professionals.<br>

-This approach fosters long-term professional retention and supports MKG's mission to democratize access to equity participation for independent preparers.

**3. Insurance & Financial Protection (Brightpath Life Insurance Solutions Inc.)**

-**Brightpath Life Insurance Solutions Inc.**, CDI License #06016945 a wholly owned subsidiary of MKG Enterprises Corp, competes with large independent marketing organizations (IMOs) and agency networks such as:

oWorld Financial Group (WFG)

oFirst Financial Security (FFS)

oFreedom Equity Group (FEG)

oFamily First Life

Unlike multi-tier, recruitment-focused distribution models, Brightpath Life Insurance Solutions Inc. emphasizes professionalism, compliance, and agent education.

Its key advantages include:

-Access to multiple "A-rated" carriers for life, annuity, and living-benefit products;

-Technology integration through the ProPort CRM for lead and policy management;

-Transparent compensation and career-development pathways;

-A focus on mortgage protection and financial wellness products tied to MKG's lending and tax client base.

Brightpath' s model positions it as a technology-enabled, compliance-oriented alternative to traditional network-marketing insurance agencies.

**4. Fintech / Software Development**

MKG's proprietary ProPort platform competes with major CRM and workflow systems such as Salesforce, HubSpot, Keap, and Loan Officer Hub. However, ProPort uniquely integrates lending, tax, and insurance business lines into a single secure platform, eliminating redundancy and providing users with seamless data flow between financial services. This convergence establishes a competitive advantage by offering professional users an all-in-one SaaS environment customized for financial operations.

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*The Market*

MKG Enterprises Corp operates at the intersection of four major U.S. industries—mortgage lending, tax services, insurance, and financial technology—each representing large, durable, and expanding addressable markets. The Company intends to serve these sectors through an integrated, technology-forward platform that supports multi-channel financial services delivery.

Within mortgage lending, MKG Enterprises Corp plans to operate as a digital-first lender specializing in first and second trust deed products, including DSCR-based loans, private mortgages, and seller-financing solutions. These programs are designed to serve borrowers who may not meet traditional agency underwriting guidelines, while the Company continues to comply with all applicable federal and state lending regulations. By focusing on alternative and flexible credit products supported by modern fintech infrastructure, MKG is positioned to participate in segments of the mortgage market that remain underserved by conventional lenders.

**Mortgage Lending and Servicing**

The U.S. mortgage market is one of the world's largest capital markets, with total mortgage originations projected to reach approximately $1.8 trillion in 2024, according to the Mortgage Bankers Association (MBA Forecast Commentary, May 2024). MBA forecast commentary: May 2024 (https://www.mba.org/docs/default-source/research-and-forecasts/forecasts/2024/forecast-commentary-may-2024.pdf). As the market continues to evolve, there has been significant growth in Debt Service Coverage Ratio (DSCR) loans, non-QM mortgage products, and seller-financing arrangements, reflecting increasing consumer demand for flexible underwriting and alternative financing structures.

These emerging segments directly align with MKG Enterprises Corp's strategic expansion into mortgage banking and note servicing for first and second trust deeds. The Company intends to originate private mortgages, DSCR-based loans, and seller-financing products to serve borrowers who may not qualify under traditional agency guidelines but who demonstrate the ability to repay through rental income, business cash flow, or negotiated seller-carry structures.

At the same time, the rapid adoption of e-mortgage tools, automated underwriting systems, remote online notarization, and digital workflow platforms is creating new opportunities for independent fintech lenders such as MKG. The Company intends to leverage these technological advancements to streamline borrower onboarding, accelerate loan decisioning, reduce operational friction, and enhance compliance oversight across its mortgage programs.

As part of this strategic growth, MKG Enterprises Corp plans to establish its own internal loan-servicing capabilities to support its DSCR, non-QM, private-mortgage, and seller-financing portfolios. The Company expects to generate servicing-related revenue through:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Per-account monthly servicing fees,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Percentage-based servicing fees tied to unpaid principal balances,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Escrow administration charges, where applicable,

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Payment processing and account-management fees, and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Any other customary servicing fees permitted under federal and state law.

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Internal servicing will also support:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Loan onboarding and payment application;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Borrower communication and customer service;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Escrow and tax/insurance disbursements;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Default management, loss mitigation, and workout arrangements;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Compliance with federal and state servicing requirements (including Reg X and Reg Z); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·Portfolio-level reporting for the Company and, where applicable, for noteholders.

By integrating mortgage lending with in-house servicing, the Company aims to improve operational control, lower servicing costs, enhance borrower experience, and retain recurring revenue traditionally captured by third-party servicers. These capabilities are particularly important in DSCR, non-QM, and seller-financing markets, where loan structures may fall outside the scope of conventional servicers.

While the Company believes these initiatives will support long-term growth, there can be no assurance that the internal servicing platform will be completed as planned, that it will successfully scale with loan volume, or that it will generate the anticipated financial results. The Company may continue to rely on third-party servicers or collection agents where appropriate and may incur additional regulatory, technology, or compliance costs as servicing operations expand.

**Tax Preparation and Advisory Services**

The U.S. tax-preparation industry generates approximately $13 billion in annual revenue (IBISWorld, 2024) and serves more than 155 million returns filed annually. Ongoing tax-law complexity and the shift toward digital, year-round financial management support MKG Tax Consultants LLC's growth strategy, combining remote service delivery, advisory engagement, and the PTIN Membership Equity Program that promotes professional retention.

**Insurance and Living-Benefits Products**

The U.S. life-insurance and annuities sector generated over $1 trillion in direct written premiums in 2024 (American Council of Life Insurers). Consumer demand for mortgage protection, income-replacement, and living-benefit products continues to rise amid heightened awareness of financial resilience. Brightpath Life Insurance Solutions Inc. competes in this space by combining personalized agent support with technology-enabled client servicing integrated through MKG's digital ecosystem.

**Financial Technology (Fintech)**

The global fintech software and services market exceeded $200 billion in 2024 and is projected to grow at a compound annual growth rate (CAGR) of 18 % through 2030 (Statista 2025). MKG's ProPort platform capitalizes on this growth by providing embedded financial technology tools for mortgage, tax, and insurance professionals, capturing SaaS-based recurring revenue opportunities.

Across these sectors, MKG targets underserved borrowers, small businesses, and independent professionals seeking accessible, technology-driven solutions—an aggregate market that exceeds $3 trillion in annual U.S. activity and continues to expand with digital transformation.

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Barriers to Entry

Operating within highly regulated financial and insurance markets presents substantial barriers for new entrants, reinforcing MKG's competitive positioning.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.**Regulatory Licensing and Compliance** – MKG maintains or pursues registrations with the California Department of Financial Protection and Innovation (DFPI), Nationwide Multistate Licensing System (NMLS), Internal Revenue Service (IRS), and Department of Insurance (DOI). Achieving and sustaining these multi-agency approvals requires significant administrative oversight, audited financials, bonding, and periodic reporting, deterring less-capitalized competitors.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.**Capital and Technology Requirements** – Developing mortgage-banking and loan-servicing infrastructure demands substantial working capital, secure payment systems, and SOC 2-aligned data-management environments. MKG Enterprises Corp proprietary technology investments and compliance frameworks provide long-term scalability advantages that are costly to replicate.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.**Data Security and Consumer Protection** – Strict data-privacy laws (GDPR, CCPA, Gramm-Leach-Bliley Act) impose ongoing monitoring and system-security costs. MKG's encryption, access-control, and audit protocols create a trust barrier that newer entrants often lack.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.**Industry Relationships and Distribution** – Established lender, carrier, and professional partnerships built since 2013 support referral pipelines and cross-marketing among MKG's mortgage, tax, and insurance divisions—relationships that take years to develop.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.**Operational Scale and Cross-Entity Integration** – MKG's unified operating platform and multi-license compliance management enable efficient coordination among subsidiaries. Replicating such integration across mortgage, tax, and insurance verticals represents a significant logistical challenge for potential competitors.

Collectively, these barriers create a defensible market position, ensuring MKG's continued ability to scale while maintaining regulatory integrity and operational efficiency.

**Operating History of the Company**

MKG Enterprises Corp was founded in 2013 in Fresno, California by Marshawn Govan as a financial-consulting and tax-preparation firm serving individuals and small businesses.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●2010 – 2025: Established MKG Tax Consultants as a core business unit, providing personal and business tax services and payroll solutions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●2015 – 2025: Expanded into mortgage origination and residential lending, obtaining NMLS licensing and building partnerships with wholesale lenders and real estate professionals.<br>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●2014 – 2025: MKG Insurance Agency Formed the insurance division (later incorporated as Brightpath Life Insurance Solutions Inc.) to offer mortgage-protection and living-benefit <br>Products.

February 10, 2022: Launched an internally developed tax-filing mobile application, designed to streamline e-filing, document uploads, and refund advances. The Company retains 100% ownership of the application's source code. While the legacy platform has since been sunset, MKG Enterprises Corp is

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rebuilding the system on a modern, cloud-native infrastructure that will introduce industry-leading identity-protection measures and direct integration into the Company's fintech ecosystem. The next-generation platform will include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.Proprietary biometric identification and facial-recognition technology for secure user authentication and fraud prevention.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.Plaid-powered bank-account verification to support full Know Your Customer (KYC) and Anti-Money-Laundering (AML) compliance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.Comprehensive identity-theft protection embedded in every user session, with continuous monitoring and encryption in transit and at rest.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.A dedicated API integration with the U.S. Department of the Treasury for secure retrieval of tax and wage transcripts to support mortgage lending, seller-financing, and identity-theft verification workflows.

This next-generation tax-filing and financial identity platform will integrate directly with the MKG Enterprises Corp ProPort ecosystem, delivering a unified, secure, and compliant digital experience for tax, lending, and financial-service clients nationwide.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●2025 – 2026: Initiated development of ProPort, MKG Enterprises Corp white label proprietary fintech platform designed as a SaaS to unify operations across lending, tax, and insurance.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●July 2025: Completed a corporate reorganization creating MKG Enterprises Holdings LLC, a Delaware entity wholly owned by Marshawn Govan, to hold controlling ownership in MKG Enterprises Corp. During this period, MKG Tax Consultants LLC and Brightpath Life Insurance Solutions Inc. were formalized as subsidiaries under MKG Enterprises Corp.

Today, MKG Enterprises Corp operates as a fintech-powered mortgage lender and diversified financial-services corporation, preparing to expand into mortgage banking and note servicing with a niche in seller-financing loan servicing.

This evolution positions MKG to leverage its decade of operating experience, regulatory foundation, and integrated technology to scale nationally through its Regulation A Tier 2 offering.

**Emerging Growth Company**

Upon the completion of this offering, we may elect to become a public reporting company under the Exchange Act. We will qualify as an "emerging growth company" under the JOBS Act. As a result, we will be permitted to, and intend to, rely on exemptions from certain disclosure requirements. For so long as we are an emerging growth company, we will not be required to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●have an auditor report on our internal controls over financial reporting pursuant to Section 404(b) of the Sarbanes-Oxley Act;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●comply with any requirement that may be adopted by the Public Company Accounting Oversight Board regarding mandatory audit firm rotation or a supplement to the auditor's report providing additional information about the audit and the financial statements (i.e., an auditor discussion and analysis);

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●submit certain executive compensation matters to shareholder advisory votes, such as "say-on-pay" and "say-on-frequency;" and

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●disclose certain executive compensation related items such as the correlation between executive compensation and performance and comparisons of the CEO's compensation to median employee compensation.

In addition, Section 107 of the JOBS Act also provides that an emerging growth company can take advantage of the extended transition period provided in Section 7(a)(2)(B) of the Securities Act for complying with new or revised accounting standards. In other words, an emerging growth company can delay the adoption of certain accounting standards until those standards would otherwise apply to private companies. We have elected to take advantage of the benefits of this extended transition period. Our financial statements may therefore not be comparable to those of companies that comply with such new or revised accounting standards.

We will remain an "emerging growth company" for up to five years, or until the earliest of (i) the last day of the first fiscal year in which our total annual gross revenues exceed $1 billion, (ii) the date that we become a "large accelerated filer" as defined in Rule 12b-2 under the Exchange Act, which would occur if the market value of our common shares that is held by non-affiliates exceeds $700 million as of the last business day of our most recently completed second fiscal quarter or (iii) the date on which we have issued more than $1 billion in non-convertible debt during the preceding three year period.

**Going Concern**

Our current financial condition and the uncertainty surrounding our ability to consummate this offering raises substantial doubt regarding our ability to continue as a going concern. As shown in the accompanying financial statements, we have sustained losses from operations since inception and do not have a predictable revenue stream. Our financial statements are prepared on the basis that our Company is a going concern. The going concern assumption contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of this uncertainty related to our ability to continue as a going concern.

**Results of Operations**

For the fiscal years ended December 31, 2024, and December 31, 2023, the Company's operations primarily consisted of mortgage brokering, residential and commercial loan origination, tax preparation and consulting services, and proprietary software development.

Revenue was generated from loan-origination fees, broker commissions, tax preparation and advisory fees, and subscription-based software licensing associated with the Company's digital platforms. Operating expenses were primarily related to technology development, personnel, marketing, professional services, and audit and compliance preparation.

The Company continued to invest in its financial-technology infrastructure during 2024, enhancing automation, data analytics, and CRM systems to support growth in both the lending and tax-consulting segments. The blended second-mortgage servicing division remains in the development stage and is not expected to generate revenue until fiscal year 2026, following product testing, licensing, and servicing-platform integration.

Management anticipates steady revenue growth from its existing mortgage, tax, and software operations, with the blended-second servicing division expected to provide an additional recurring income stream beginning in 2026.

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Years ended December 31, 2024, and 2023

For the year ended December 31, 2024, the Company generated revenues of $34,656, compared to $40,732 for the year ended December 31, 2023, a decrease of $6,076, or approximately 15%. The decrease in revenue was primarily attributable to lower activity in certain consulting and service engagements as the Company focused on repositioning its operations and investing in its mortgage and fintech initiatives.

General and administrative expenses were $40,195 in 2024 compared to $37,205 in 2023, an increase of $2,990, or approximately 8%. The increase was mainly driven by higher professional fees, compliance and regulatory costs, and other corporate overhead associated with maintaining the Company's financial services and technology platform.

As a result, the Company recorded a loss from operations of $5,539 in 2024, compared to income from operations of $3,527 in 2023. The change reflects lower revenues combined with higher general and administrative expenses year-over-year.

Total other expense was $5,017 in 2024 compared to $3,330 in 2023. Other expense in both periods primarily consisted of interest expense on outstanding debt, partially offset in 2024 by interest income on cash balances and, in 2023, by other income related to non-recurring items.

The Company reported a net loss and comprehensive loss of $10,556 for the year ended December 31, 2024, compared to net income and comprehensive income of $197 for the year ended December 31, 2023. The change to a net loss in 2024 was driven by the decrease in revenues, increased operating expenses, and higher net interest expense. Basic income (loss) per share was $(0.00) for 2024 and $0.00 for 2023, based on a weighted average of 25,300,000 common shares outstanding in each period.

Six Months Ended June 30, 2025

For the six months ended June 30, 2025, the Company generated revenues of $38,811, compared to $20,514 for the six months ended June 30, 2024, representing an increase of $18,297, or approximately 89%. The increase in revenue was primarily attributable to higher activity in tax preparation and bookkeeping services, as well as incremental revenue from mortgage loan brokering and other consulting activities as the Company continued to reposition its operations and expand its financial services platform.

General and administrative expenses were $30,605 for the six months ended June 30, 2025, compared to $20,957 for the comparable period in 2024, an increase of $9,648, or approximately 46%. The increase was mainly driven by higher professional fees, compliance and regulatory costs, and other corporate overhead associated with supporting the Company's expanded operating activities and technology infrastructure.

As a result, the Company recorded income from operations of $8,206 for the six months ended June 30, 2025, compared to a loss from operations of $443 for the six months ended June 30, 2024. The improvement reflects the significant increase in revenues, partially offset by higher general and administrative expenses.

Total other expense was $2,121 for the six months ended June 30, 2025, compared to $406 for the comparable period in 2024. Other expense in both periods primarily consisted of interest expense on outstanding debt, partially offset in 2025 by other income and interest income on cash balances.

The Company reported net income and comprehensive income of $6,085 for the six months ended June 30, 2025, compared to a net loss and comprehensive loss of $849 for the six months ended June 30, 2024. The improvement in results was driven primarily by increased revenues and improved operating leverage, partially offset by higher operating and interest-related expenses. Basic income (loss) per share was $0.00 for both periods, based on a weighted average of 25,300,000 common shares outstanding.

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**Capital Expenditures and Other Obligations**

Capital expenditures to date have been modest and primarily related to software development, IT infrastructure, and office systems supporting the Company's mortgage, tax, and consulting operations.

Future capital expenditures will focus on the completion and deployment of the blended second-mortgage servicing platform, enhancement of the Company's tax-preparation and client-advisory technology, and continued upgrades to cybersecurity and compliance systems.

The Company has no material off-balance-sheet arrangements or long-term contractual obligations beyond standard vendor, lease, and software-development agreements.

Future capital needs are expected to be funded from the proceeds of this offering, cash flows from operations, and potential strategic financing arrangements.

Years ended December 31, 2024, and 2023

As of December 31, 2024, the Company had cash and cash equivalents of $1,478 and accounts receivable of $507, compared to cash and cash equivalents of $2,929 and accounts receivable of $1,610 as of December 31, 2023. Total assets were $1,985 on December 31, 2024, compared to $4,539 on December 31, 2023. Current liabilities increased to $21,796 on December 31, 2024, from $13,794 on December 31, 2023, primarily due to higher accounts payable and accrued liabilities. The Company also has a note payable of $109,800 outstanding at both December 31, 2024, and 2023. Total liabilities were $131,596 on December 31, 2024, compared to $123,594 on December 31, 2023.

As a result, the Company had a working capital deficit of approximately $19,811 as of December 31, 2024, and a stockholders' deficit of $129,611, compared to a working capital deficit of approximately $9,255 and a stockholders' deficit of $119,055 as of December 31, 2023. The increase in the deficits reflects the net loss for the year.

Net cash used in operating activities was $1,363 for the year ended December 31, 2024, compared to cash provided by operating activities of $14,565 in 2023. The change was primarily due to the net loss in 2024 and less favorable changes in working capital items, including accounts receivable and accounts payable.

Net cash used in financing activities was $88 in 2024 compared to $12,648 used in 2023, largely reflecting changes in amounts due to related parties.

Overall, cash and cash equivalents decreased by $1,451 in 2024 versus an increase of $1,917 in 2023. The Company's financial statements have been prepared on a going concern basis. As disclosed in the notes to the financial statements, the Company had an accumulated deficit of $151,437, a working capital deficit of $19,811, a net loss of $10,556 for the year ended December 31, 2024, and net cash used in operating activities of $1,363.

Six Months ended June 30, 2025 and 2024

As of June 30, 2025, the Company had cash and cash equivalents of $5,594 and accounts receivable of $954, compared to $1,478 and $507, respectively, as of December 31, 2024. Total assets were $7,663 at June 30, 2025, compared to $1,985 at December 31, 2024, reflecting increased cash balances and accounts receivable generated from operations.

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Current liabilities were $21,389 as of June 30, 2025, compared to $21,796 at December 31, 2024. The Company had a note payable of $109,800 outstanding at both June 30, 2025 and December 31, 2024. Total liabilities were $131,189 at June 30, 2025, compared to $131,596 at December 31, 2024.

The Company had a working capital deficit of approximately $13,726 as of June 30, 2025, compared to a working capital deficit of approximately $19,811 as of December 31, 2024. Stockholders' deficit was $123,526 at June 30, 2025, compared to $129,611 at December 31, 2024. The improvement in both measures reflects net income generated during the six-month period.

Net cash provided by operating activities was $6,215 for the six months ended June 30, 2025, compared to $266 for the six months ended June 30, 2024. Net cash used in financing activities was $2,099 during the six months ended June 30, 2025, compared to $700 during the comparable period in 2024, primarily due to changes in related party balances.

As a result, cash and cash equivalents increased by $4,116 during the six months ended June 30, 2025, compared to a decrease of $434 during the six months ended June 30, 2024. The Company's financial statements have been prepared on a going concern basis. As of June 30, 2025, the Company had an accumulated deficit of $145,352 and continues to depend on its ability to generate revenues and/or obtain financing to meet its obligations.

**Our Plan of Operation**

MKG Enterprises Corp intends to leverage the proceeds of this Regulation A Tier 2 offering to transition from a licensed mortgage broker into a fully integrated mortgage-banking and loan-servicing company supported by proprietary financial-technology infrastructure.

Our strategy emphasizes secure, compliant digital delivery of mortgage, tax, and insurance services through the unified ProPort ecosystem and a rebuilt tax-filing and identity-verification platform.

**1. Mortgage Banking and Loan Servicing Expansion (2025 – 2026)**

● Apply for and obtain mortgage-banking authority and related state servicing licenses.<br>● Establish operational policies and automated workflows for first- and second-lien note servicing, with a strategic niche in seller-financing and private-note administration.<br>● Implement escrow-account management, payment-collection, and investor-reporting systems compliant with Reg Z, RESPA, and DFPI standards.<br>● Develop institutional partnerships and warehouse-line facilities to fund portfolio loans while maintaining liquidity and risk controls.

**2. Technology Modernization and Platform Development**

● Complete the rebuild of MKG's tax-filing mobile application using a cloud-native architecture integrated with:<br> 1. Proprietary biometric identification and facial-recognition security;<br> 2. Plaid-powered bank verification for KYC/AML compliance;<br> 3. Comprehensive identity-theft protection; and<br> 4. A secure API with the U.S. Department of the Treasury for tax- and wage-transcript retrieval.<br>● Integrate the rebuilt mobile application within the ProPort ecosystem to unify user authentication, tax filing, and income-verification for mortgage underwriting and servicing.<br>● Continue SOC 2–aligned development standards to ensure system scalability and data-protection compliance under CCPA and GLBA.

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**3. Revenue Diversification and Cross-Subsidiary Integration**

● Expand MKG Tax Consultants LLC operations by onboarding additional preparers under the PTIN Membership Equity Program.<br>● Scale Brightpath Life Insurance Solutions Inc. through technology-enabled recruiting and mortgage-protection product cross-sales.<br>● Introduce subscription-based SaaS licensing of the ProPort platform to external mortgage brokers, tax firms, and insurance agencies.

**4. Corporate Governance and Compliance Readiness**

● Maintain PCAOB-audited financial statements and internal-control documentation consistent with COSO standards.<br>● Engage external counsel and auditors to support OTCQB/OTCQX listing readiness and eventual Form 1-A registration.<br>● Strengthen cybersecurity oversight, board governance, and periodic risk-management reviews across all subsidiaries.

**5. Milestones**

**12- to 24-Month Milestones:**<br> Q2 2025 – Finalize platform architecture and begin beta testing of rebuilt tax app.<br> Q3 2025 – Launch seller-financing loan-servicing division.<br> Q1 2026 – Commence mortgage-banking operations and first secondary-market transactions.<br> Q4 2026 – Expand ProPort SaaS licensing nationwide and prepare for OTCQB/OTCQX uplisting.

This operational plan outlines MKG Enterprises Corp's roadmap to evolve into a technology-driven mortgage-banking and loan-servicing institution, leveraging proprietary fintech solutions and compliance-based integrations to expand nationally and deliver long-term shareholder value.

Over the next twelve (12) months, the Company intends to execute a comprehensive growth strategy across its mortgage, tax, consulting, and technology divisions, while preparing for the launch of the blended-second-mortgage servicing program in 2026.

Key operational priorities include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.Regulatory Filings and Compliance: Completing Regulation A+ qualification, Form 1-A registration, and preparation for OTCQB/OTCQX listing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.Technology Expansion: Advancing proprietary platforms—Business Pro Connect CRM and Ava Intelligence—to automate client engagement, underwriting, and tax-compliance workflows.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.Mortgage Operations: Increasing residential and commercial loan origination volume through referral partnerships and enhanced digital marketing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4.Tax Preparation and Consulting Services: Expanding the Company's client base for individual and business tax preparation, advisory, and compliance services, including integration with MKG Tax Consultants' digital tools.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.Blended Second-Mortgage Servicing Launch (2026): Completing development, obtaining required licensing, and integrating servicing operations for rollout.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6.Organizational Development: Hiring additional staff in compliance, technology, mortgage operations, and tax advisory to support scaling and diversification.

Management believes that the Company's combined fintech, mortgage, and tax-advisory business model positions it for sustainable growth, with positive operating cash flow expected within 12–18 months following completion of this offering, and an expanded recurring-revenue base anticipated after the 2026 servicing launch.

**Off-Balance Sheet Arrangements**

As of October 11, 2025, we did not have any off-balance sheet arrangements.

**Recent Accounting Pronouncements**

The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact on our financial statements.

**Related Party Disclosure**

The Company enters into significant transactions with related parties, primarily for funding of its ongoing operations, and follows ASC 850, *Related Party Disclosures*, for the identification of related parties and disclosure of related-party transactions. It is possible that the terms of such transactions would not be the same as those that would result from transactions among unrelated parties.

Years Ended December 31, 2024 and 2023

During the year ended December 31, 2024, the Company paid payroll of $1,300 (2023 – $675) to the President of the Company and paid bonuses totaling $2,395 (2023 – $0).

The Company also paid $1,085 and $355 of expenses incurred by the President for the years ended December 31, 2024, and 2023, respectively.

During the year ended December 31, 2024, the Company repaid advances due to a shareholder in the net amount of $88 (2023 – $12,648).

As of December 31, 2024, the Company owed $984 to a shareholder (December 31, 2023 – $1,072).

Six Months ended June 30, 2025 and 2024

During the six months ended June 30, 2025, the Company paid no payroll or bonuses to the President of the Company (six months ended June 30, 2024 – $0). The Company paid $2,328 of expenses incurred by the President during the six months ended June 30, 2025, compared to $273 during the six months ended June 30, 2024.

During the six months ended June 30, 2025, the Company repaid advances due to a shareholder in the net amount of $2,099 (six months ended June 30, 2024 – $700). As of June 30, 2025, the Company was owed $1,115 by a shareholder, compared to an amount owed to a shareholder of $984 as of December 31, 2024.

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**DILUTION**

Dilution means a reduction in value, control or earnings of the shares the investor owns.

***Immediate dilution***

An early-stage company typically sells its shares (or grants options over its shares) to its founders and early employees at a very low cash cost, because they are, in effect, putting their "sweat equity" into our Company. When our Company seeks cash investments from outside investors, like you, the new investors typically pay a much larger sum for their shares than the founders or earlier investors, which means that the cash value of your stake is diluted because all the shares are worth the same amount, and you paid more than earlier investors for your shares. Dilution may also be caused by pricing securities at a value higher than book value or expenses incurred in the offering.

Purchasers of our shares in this offering will experience an immediate dilution of net tangible book value per share from the public offering price. Dilution in net tangible book value per share represents the difference between the amount per share paid by the purchasers of shares and the net tangible book value per share immediately after this offering.

After giving effect to the sale of our shares in this offering at an assumed public offering price of $0.35 per share, and after deducting the estimated offering expenses payable by us, our as-adjusted net tangible book value per share would have been approximately $0.095, assuming the sale of the maximum number of shares offered in this offering. This represents an immediate increase in net tangible book value per share of $0.10 to existing stockholders and an immediate dilution in net tangible book value per share of $0.255 to new investors purchasing shares in this offering. The following table sets forth the estimated net tangible book value per share after the offering and the dilution to persons purchasing shares.

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| | |
|:---|:---|
| &nbsp;&nbsp;Offering price per share | &nbsp;&nbsp;$0.35 |
| &nbsp;&nbsp;Net tangible book value per share before this offering | &nbsp;&nbsp;$(0.005) |
| &nbsp;&nbsp;Increase in net tangible book value per share to the existing Shareholders | &nbsp;&nbsp;$0.10 |
| &nbsp;&nbsp;Adjusted net tangible book value per share after this offering | &nbsp;&nbsp;$0.095 |
| &nbsp;&nbsp;Dilution in net tangible book value per share to new investors | &nbsp;&nbsp;$0.255 |

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The following table sets forth, assuming the sale of the maximum number of shares offered for sale in this offering (after deducting our estimated offering expenses), the total number of shares previously sold to existing stockholders, the total consideration paid for the foregoing and the average price paid per share. As the table shows, new investors purchasing shares may in certain circumstances pay an average price per share substantially higher than the average price per share paid by our existing stockholders.

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| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | &nbsp;&nbsp;**Shares Purchased** | &nbsp;&nbsp;**Shares Purchased** | &nbsp;&nbsp;**Shares Purchased** | &nbsp;&nbsp;**Shares Purchased** | &nbsp;&nbsp;**Total Consideration** | &nbsp;&nbsp;**Total Consideration** | &nbsp;&nbsp;**Avg. Price Per Share**<br> **(Using Number of Shares on a Fully Diluted, As-Converted Basis)** |
|  | &nbsp;&nbsp;**Number of Outstanding Shares** | &nbsp;&nbsp;**% of Outstanding Shares** | &nbsp;&nbsp;**Number of Shares on a Fully Diluted, As-Converted Basis** | &nbsp;&nbsp;**% on Fully Diluted, As-Converted Basis** | &nbsp;&nbsp;**Amount** | &nbsp;&nbsp;**%** | &nbsp;&nbsp;**Avg. Price Per Share**<br> **(Using Number of Shares on a Fully Diluted, As-Converted Basis)** |
| &nbsp;&nbsp;Common Stock | &nbsp;&nbsp;31636145 | &nbsp;&nbsp;66.17% | &nbsp;&nbsp;31636145 | &nbsp;&nbsp;66.17% | &nbsp;&nbsp;$490000 | &nbsp;&nbsp;8.13% | &nbsp;&nbsp;$0.02 |
| &nbsp;&nbsp;Series A-1 Preferred Stock  | &nbsp;&nbsp;12500 | &nbsp;&nbsp;0.03% | &nbsp;&nbsp;12500 | &nbsp;&nbsp;0.03% | &nbsp;&nbsp;$12500 | &nbsp;&nbsp;0.21% | &nbsp;&nbsp;$1.00 |
| &nbsp;&nbsp;Series A-3 Preferred Stock | &nbsp;&nbsp;1872651<sup>[1]</sup> | &nbsp;&nbsp;3.92% | &nbsp;&nbsp;1872651<sup>[1]</sup> | &nbsp;&nbsp;3.92% | &nbsp;&nbsp;$520950 | &nbsp;&nbsp;8.65% | &nbsp;&nbsp;$0.2782 |
| &nbsp;&nbsp;New Investors | &nbsp;&nbsp;14285714 | &nbsp;&nbsp;29.88% | &nbsp;&nbsp;14285714 | &nbsp;&nbsp;29.88% | &nbsp;&nbsp;$4999999.90 | &nbsp;&nbsp;83.01% | &nbsp;&nbsp;$0.35 |
| &nbsp;&nbsp;**Total** | &nbsp;&nbsp;47807010 | &nbsp;&nbsp;100% | &nbsp;&nbsp;47807010 | &nbsp;&nbsp;100% | &nbsp;&nbsp;$6023449.90 | &nbsp;&nbsp;100% | &nbsp;&nbsp;$0.126 |

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[1]Shares of Series A-2 Preferred Stock will be issued to holders of Simple Agreements of Future Equity on the initial closing of the sale of shares of Series A-3 Preferred Stock at 20% discount over the price per share of Series A-2 Preferred Stock.

***Future dilution***

Another important way of looking at dilution is the dilution that happens due to future actions by our Company. The investor's stake in our Company could be diluted due to our issuing additional shares. In other words, when we issue more shares, the percentage of our Company that you own will go down, even though the value of our Company may go up. You will own a smaller piece of a larger company. This increase in number of shares outstanding could result from a stock offering (such as a public offering, another crowdfunding round, a venture capital round or an angel investment), employees exercising stock options, or by conversion of certain instruments (such as convertible bonds, preferred shares or warrants) into stock.

If we decide to issue more shares, an investor could experience value dilution, with each share being worth less than before, and control dilution, with the total percentage an investor owns being less than before. There may also be earnings dilution, with a reduction in the amount earned per share (though this typically occurs only if we offer dividends, and most early stage companies are unlikely to offer dividends, preferring to invest any earnings into our Company).

The type of dilution that hurts early-stage investors most occurs when a company sells more shares in a "down round," meaning at a lower valuation than in earlier offerings. An example of how this might occur is as follows (numbers are for illustrative purposes only):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●In June 2026, an investor invests $20,000 for shares that represent 2% of a company valued at $1 million.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●In December 2026, the company is doing very well and sells $5 million in shares to venture capitalists on a valuation (before the new investment) of $10 million. The investor now owns only 1.3% of the company but the investor's stake is worth $200,000.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●In June 2027, the company has run into serious problems and in order to stay afloat it raises $1 million at a valuation of only $2 million (the "**down round**"). The investor now owns only 0.89% of the company and the investor's stake is worth only $26,660.

This type of dilution might also happen upon conversion of convertible notes into shares. Typically, the terms of convertible notes issued by early-stage companies provide that in the event of another round of financing, the holders of the convertible notes get to convert their notes into equity at a "discount" to the price paid by the new investors, i.e., they get more shares than the new investors would for the same price. Additionally, convertible notes may have a "price cap" on the conversion price, which effectively acts as a share price ceiling. Either way, the holders of the convertible notes get more shares for their money than new investors. In the event that the financing is a "down round," the holders of the convertible notes will dilute existing equity holders, and even more than the new investors do, because they get more shares for their money. Investors should pay careful attention to the amount of convertible notes that we have issued (and may issue in the future) and the terms of those notes.

If you are making an investment expecting to own a certain percentage of our Company or expecting each share to hold a certain amount of value, it's important to realize how the value of those shares can decrease by actions taken by us. Dilution can make drastic changes to the value of each share, ownership percentage, voting control, and earnings per share.

**DESCRIPTION OF CAPITAL STOCK**

**General**

The Company is offering up to 14,285,714 shares of Series A-2 Preferred Stock.

The following description summarizes the most important terms of the Company's capital stock. This summary does not purport to be complete and is qualified in its entirety by the provisions of Company's Articles and Bylaws, copies of which have been filed as exhibits to the Offering Statement of which this Offering Circular is a part. For a complete description of Company's capital stock, you should refer to the Articles and Bylaws and to the applicable provisions of California law.

The total number of shares of all classes of stock which the Company shall have authority to issue is (i) 47,807,010 shares of Common Stock, $.000001 par value per share ("**Common Stock**") and (ii) 16,170,865 shares of Preferred Stock, $.000001 par value per share ("**Preferred Stock**"). 12,500 shares of the authorized and unissued Preferred Stock of the Company are hereby designated "**Series A-1 Preferred Stock**"; 14,285,714 shares of the authorized and unissued Preferred Stock of the Company are hereby designated "**Series A-2 Preferred Stock**; and 1,872,651 shares of the authorized and unissued Preferred Stock of the Company are hereby designated "**Series A-3 Preferred Stock**, with the rights, preferences, powers, privileges and restrictions, qualifications and limitations as set forth in the Articles and Bylaws.

***Common Stock***

As of the date of this Offering Circular, 31,636,145 shares of our Common Stock are issued and outstanding.

***Voting***: Holders of Common Stock shall be entitled to cash the number of votes equal to the number of whole shares of Common Stock into which the shares of Series Seed Preferred Stock by such holder are convertible as of the record date of determining stockholders entitled to vote on such matter.

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***Dividends***: Subject to the prior rights of holders of all classes of stock at the time outstanding having prior rights as to dividends, including holders of Preferred Stock, the holders of the Common Stock shall be entitled to receive, when, as and if declared by the board of directors, out of any assets of this corporation legally available therefor, any dividends as may be declared from time to time by the board of directors. The Company has never declared or paid cash dividends on any of its capital stock and currently does not anticipate paying any cash dividends after this offering or in the foreseeable future.

***Liquidation***: In the event of a voluntary or involuntary liquidation, dissolution, winding up of the Company, or other deemed liquidation event (as described in the Articles) holders of Common Stock, after payment in full of all liquidation amounts payable to holders of Preferred Stock, shall be entitled to be paid out of the assets of the Company available for distribution to its Shareholders.

***Transferability***: The Company's Common Stock is not freely transferable. Additionally, the Company's Common Stock is not registered under the Securities Act or under the securities law of any state or other jurisdiction. Shares of the Company's Common Stock are "restricted securities" and may be resold by Shareholders only in compliance with Rule 144 promulgated under the Securities Act.

***Series A-1 Preferred Stock***

As of the date of this Offering Circular, 12,500 shares of our Series A-1 Preferred Stock are issued and outstanding.

***Voting***: Holders of Series A-1 Preferred Stock shall be entitled to cash the number of votes equal to the number of whole shares of Series A-1 Preferred Stock into which the shares of Series A-1 Preferred Stock by such holder are convertible as of the record date of determining stockholders entitled to vote on such matter.

***Dividends***: Holders of Series A-1 Preferred Stock are entitled to receive dividends on a pari passu basis with holders of all other classes of Preferred Stock prior to (or simultaneously with) the payment of any dividend to holders of Common Stock, which such dividend shall accrue and be payable only if declared by the Board. The Company has not paid cash dividend to holders of Series A-1 Preferred Stock and currently does not anticipate paying any cash dividends after this offering or in the foreseeable future.

***Liquidation***: In the event of a voluntary or involuntary liquidation, dissolution, winding up of the Company, or other deemed liquidation event (as described in the Articles) holders of Series A-1 Preferred Stock, on par with holders of all other classes of Preferred Stock, shall be entitled to be paid out of the assets of the Company available for distribution to its Shareholders before any payment made to holders of Common Stock, in an amount equal to the to the greater of (i) the applicable Original Issue Price, plus any dividends declared but unpaid thereon, or (ii) such amount per share as would have been payable had all shares of such series of Preferred Stock (and all shares of all other series of Preferred Stock that would receive a larger distribution per share if such series of Preferred Stock were converted into Common Stock) been converted into Common Stock immediately prior to such liquidation, dissolution, winding up or deemed liquidation event. The "**Original Issue Price**" shall mean, with respect to the Series A-1 Preferred Stock, $1.00 per share, with respect to the Series A-2 Preferred Stock, $0.35 per share, with respect to the Series A-3 Preferred Stock, $0.2782 per share, in each case subject to appropriate adjustment in the event of any stock dividend, stock split, combination or other similar recapitalization with respect to the applicable Preferred Stock.

***Transferability***: The Company's Series A-1 Preferred Stock is not freely transferable. Additionally, the Company's Series A-1 Preferred Stock is not registered under the Securities Act or under the securities law of any state or other jurisdiction. Shares of the Company's Series A-1 Preferred Stock are "restricted

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securities" and may be resold by Shareholders only in compliance with Rule 144 promulgated under the Securities Act.

***Series A-2 Preferred Stock***

As of the date of this Offering Circular, no shares of our Series A-2 Preferred Stock are issued and outstanding. Shares of our Series A-2 Preferred Stock are being offered by the Company.

***Voting Rights***: Holders of Series A-2 Preferred Stock shall have one vote per one share of Series A-2 Preferred Stock. There is no cumulative voting

***Dividends***: Holders of Series A-2 Preferred Stock are entitled to receive dividends on a pari passu basis with holders of all other classes of Preferred Stock prior to (or simultaneously with) the payment of any dividend to holders of Common Stock, which such dividend shall accrue and be payable only if declared by the Board. The Company has not paid cash dividend to holders of Series A-2 Preferred Stock and currently does not anticipate paying any cash dividends after this offering or in the foreseeable future.

***Liquidation***: In the event of a voluntary or involuntary liquidation, dissolution, winding up of the Company, or other deemed liquidation event (as described in the Articles) holders of Series A-2 Preferred Stock, on par with holders of all other classes of Preferred Stock, shall be entitled to be paid out of the assets of the Company available for distribution to its Shareholders before any payment made to holders of Common Stock, in an amount equal to the to the greater of (i) the applicable Original Issue Price, plus any dividends declared but unpaid thereon, or (ii) such amount per share as would have been payable had all shares of such series of Preferred Stock (and all shares of all other series of Preferred Stock that would receive a larger distribution per share if such series of Preferred Stock were converted into Common Stock) been converted into Common Stock immediately prior to such liquidation, dissolution, winding up or deemed liquidation event.

***Transferability***: The Company's Series A-2 Preferred Stock is not freely transferable. Additionally, the Company's Series A-2 Preferred Stock is not registered under the Securities Act or under the securities law of any state or other jurisdiction. Shares of the Company's Series A-2 Preferred Stock are "restricted securities" and may be resold by Shareholders only in compliance with Rule 144 promulgated under the Securities Act.

***Series A-3 Preferred Stock***

As of the date of this Offering Circular, no shares of our Series A-3 Preferred Stock are issued and outstanding. Shares of our Series A-3 Preferred Stock will be issued to holders of Simple Agreements for Future Equity at such time as the Company has its first closing of the sale of our Series A-2 Preferred Stock Immediately following that conversion, there will 1,872,651 shares of our Series A-3 Preferred Stock will issued and outstanding.

***Voting Rights***: Holders of Series A-3 Preferred Stock shall have one vote per one share of Series A-3 Preferred Stock. There is no cumulative voting

***Dividends***: Holders of Series A-3 Preferred Stock are entitled to receive dividends on a pari passu basis with holders of all other classes of Preferred Stock prior to (or simultaneously with) the payment of any dividend to holders of Common Stock, which such dividend shall accrue and be payable only if declared by the Board. The Company has not paid cash dividend to holders of Series A-3 Preferred Stock and currently does not anticipate paying any cash dividends after this offering or in the foreseeable future.

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***Liquidation***: In the event of a voluntary or involuntary liquidation, dissolution, winding up of the Company, or other deemed liquidation event (as described in the Articles) holders of Series A-3 Preferred Stock, on par with holders of all other classes of Preferred Stock, shall be entitled to be paid out of the assets of the Company available for distribution to its Shareholders before any payment made to holders of Common Stock, in an amount equal to the to the greater of (i) the applicable Original Issue Price, plus any dividends declared but unpaid thereon, or (ii) such amount per share as would have been payable had all shares of such series of Preferred Stock (and all shares of all other series of Preferred Stock that would receive a larger distribution per share if such series of Preferred Stock were converted into Common Stock) been converted into Common Stock immediately prior to such liquidation, dissolution, winding up or deemed liquidation event.

***Transferability***: The Company's Series A-3 Preferred Stock is not freely transferable. Additionally, the Company's Series A-3 Preferred Stock is not registered under the Securities Act or under the securities law of any state or other jurisdiction. Shares of the Company's Series A-3 Preferred Stock are "restricted securities" and may be resold by Shareholders only in compliance with Rule 144 promulgated under the Securities Act.

***Warrants***

The Company has not issued any warrants as of the date of this offering circular.

***Transfer Agent and Registrar***

As of the date of this offering circular, we have not engaged a transfer agent, and do not intend to engage a transfer agent until such time as we are required to do so in order to satisfy the conditional exemption contained in Rule 12g5-1(a)(7) of the Securities Exchange Act of 1934, as amended, or the Exchange Act.

**ADDITIONAL REQUIREMENTS AND RESTRICTIONS**

Restrictions Imposed by the USA PATRIOT Act and Related Acts

In accordance with the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001, or the USA PATRIOT Act, the securities offered hereby may not be offered, sold, transferred or delivered, directly or indirectly, to any "unacceptable investor," which means anyone who is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●a "designated national," "specially designated national," "specially designated terrorist," "specially designated global terrorist," "foreign terrorist organization," or "blocked person" within the definitions provided under the Foreign Assets Control Regulations of the United States, or U.S., Treasury Department;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●acting on behalf of, or an entity owned or controlled by, any government against whom the U.S. maintains economic sanctions or embargoes under the Regulations of the U.S. Treasury Department;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●within the scope of Executive Order 13224 — Blocking Property and Prohibiting Transactions with Persons who Commit, Threaten to Commit, or Support Terrorism, effective September 24, 2001;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●a person or entity subject to additional restrictions imposed by any of the following statutes or regulations and executive orders issued thereunder: the Trading with the Enemy Act, the National Emergencies Act, the Antiterrorism and Effective Death Penalty Act of 1996, the International Emergency Economic Powers Act, the United Nations Participation Act, the International Security

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and Development Cooperation Act, the Nuclear Proliferation Prevention Act of 1994, the Foreign Narcotics Kingpin Designation Act, the Iran and Libya Sanctions Act of 1996, the Cuban Democracy Act, the Cuban Liberty and Democratic Solidarity Act and the Foreign Operations, Export Financing and Related Programs Appropriations Act or any other law of similar import as to any non-U.S. country, as each such act or law has been or may be amended, adjusted, modified or reviewed from time to time; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●designated or blocked, associated or involved in terrorism, or subject to restrictions under laws, regulations, or executive orders as may apply in the future similar to any of those described above.

**ERISA CONSIDERATIONS**

An investment in us by an employee benefit plan is subject to additional considerations. This is because investments by employee benefit plans are subject to Employee Retirement Income Security Act of 1974, as amended ("**ERISA**") fiduciary responsibility and prohibited transaction provisions and to restrictions imposed by Code Section 4975. The term "employee benefit plan" includes without limitation qualified pension, profit-sharing and stock bonus plans, Keogh plans, simplified employee pension plans and tax deferred annuities or IRAs established or maintained by an employer or employee organization. Among other things, consideration should be given to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●whether the investment is prudent under Section 404(a)(1)(B) of ERISA;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●whether in making the investment, the investing plan will satisfy the diversification requirements of Section 404(a)(1)(C) of ERISA; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●whether the investment will result in recognition of unrelated business taxable income by the plan and, if so, the potential after-tax investment returns.

ERISA is a broad statutory framework that governs most U.S. retirement and other U.S. employee benefit plans. ERISA and the rules and regulations of the Department of Labor ("**DOL**"), under ERISA contain provisions that should be considered by fiduciaries of employee benefit plans subject to the provisions of Title I of ERISA, or ERISA Plans, and their legal advisors. The person having investment discretion concerning assets of an employee benefit plan is generally referred to as a "fiduciary". Such person should determine whether an investment in us is authorized by the applicable governing plan instrument and whether it is a proper investment for the plan.

ERISA Section 406 and Code Section 4975 prohibit employee benefit plans from engaging in specified transactions involving "plan assets" with parties that are "parties in interest" under ERISA or "disqualified persons" under the Code with respect to the plan.

In addition to considering whether the purchase of shares is a prohibited transaction, a fiduciary of an employee benefit plan should consider whether the plan will, by investing in us, be deemed to own an undivided interest in our assets, with the result that our operations would be subject to the regulatory restrictions of ERISA, including its prohibited transaction rules, as well as the prohibited transaction rules of the Code.

The Department of Labor regulations provide guidance concerning whether assets of an entity in which employee benefit plans acquire equity interests would be deemed "plan assets" under certain circumstances. Under these regulations, an entity's assets would not be considered to be "plan assets" if, among other things:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)equity interests acquired by employee benefit plans are publicly offered securities — for example, the equity interests are widely held by 100 or more investors independent of the issuer

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and each other, freely transferable and registered under some provisions of the federal securities laws;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)the entity is an "operating company" — for example, it is primarily engaged in the production or sale of a product or service other than the investment of capital either directly or through a majority-owned subsidiary or subsidiaries; or there is no significant investment by benefit plan investors, which is defined to mean that less than 25% of the value of each class of equity interest is held by the employee benefit plans referred to above.

We do not intend to limit investment by benefit plan investors in us because we believe that we qualify as an "operating company". If the Department of Labor were to ever take the position that we are not an operating company and we had significant investment by benefit plans, then we may become subject to the regulatory restrictions of ERISA which would likely have a material adverse effect on our business and the value of our Series A-2 Preferred Stock.

Plan fiduciaries contemplating a purchase of shares offered hereunder are highly encouraged to consult with their own counsel regarding the consequences under ERISA and the Code in light of the serious penalties imposed on persons who engage in prohibited transactions or other violations.

ACCEPTANCE OF ORDERS ON BEHALF OF PLANS IS IN NO RESPECT A REPRESENTATION BY OUR BOARD OF DIRECTORS OR ANY OTHER PARTY RELATED TO US THAT THIS INVESTMENT MEETS THE RELEVANT LEGAL REQUIREMENTS REGARDING INVESTMENTS BY ANY PARTICULAR PLAN OR THAT AN INVESTMENT WITH US IS APPROPRIATE FOR ANY PARTICULAR TYPE OF PLAN. THE PERSON WITH INVESTMENT DISCRETION SHOULD CONSULT THEIR ATTORNEY AND FINANCIAL ADVISORS AS TO THE APPROPRIATENESS OF AN INVESTMENT IN US BASED ON CIRCUMSTANCES OF THE PARTICULAR PLAN.

**REPORTS**

We will furnish the following reports, statements, and tax information to each Shareholder:

**Reporting Requirements under Tier II of Regulation A**. Following this Tier II, Regulation A offering, we will be required to comply with certain ongoing disclosure requirements under Rule 257 of Regulation A. We will be required to file: (i) an annual report with the SEC on Form 1-K; (ii) a semi-annual report with the SEC on Form 1-SA; (iii) current reports with the SEC on Form 1-U; and (iv) a notice under cover of Form 1-Z. The necessity to file current reports will be triggered by certain corporate events, similar to the ongoing reporting obligation faced by issuers under the Exchange Act, however the requirement to file a Form 1-U is expected to be triggered by significantly fewer corporate events than that of the Form 8-K. Parts I & II of Form 1-Z will be filed by us if and when we decide to and are no longer obligated to file and provide annual reports pursuant to the requirements of Regulation A.

**Annual Reports**. As soon as practicable, but in no event later than one hundred twenty (120) days after the close of our fiscal year, ending August 31, our board of directors will cause to be mailed or made available, by any reasonable means, to each Stockholder as of a date selected by the board of directors, an annual report containing financial statements of the Company for such fiscal year, presented in accordance with GAAP, including a balance sheet and statements of operations, company equity and cash flows, with such statements having been audited by an accountant selected by the board of directors. The board of directors shall be deemed to have made a report available to each Stockholder as required if it has either (i) filed such report with the SEC via its Electronic Data Gathering, Analysis and Retrieval, or EDGAR, system and such report is publicly available on such system or (ii) made such report available on any website maintained by the Company and available for viewing by the Stockholders.

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**Tax Information**. On or before August 31 of the year immediately following our fiscal year, which is currently September 1 through August 31, we will send to each Shareholder such tax information as shall be reasonably required for federal and state income tax reporting purposes.

**Stock Certificates**. We do not anticipate issuing stock certificates representing shares purchased in this offering to the Series A-2 Preferred Stockholders. However, we are permitted to issue stock certificates and may do so at the request of our transfer agent. The number of shares held by each Shareholder, will be maintained by us or our transfer agent in our Company register.

**LEGAL MATTERS**

We have retained Centarus Legal Services, PC to advise it in connection with the preparation of this Offering Circular, the Subscription Agreement and any other documents related thereto. Centarus Legal Services, PC has not been retained to represent the interests of any Shareholder in connection with this offering. All prospective investors that are evaluating or purchasing shares of Series A-2 Preferred Stock should retain their own independent legal counsel to review this Offering Circular, the Subscription Agreements and any other documents and matters related whatsoever to this offering, and to advise them accordingly.

**EXPERTS**

The audited financial statements of MKG Enterprises Corp. as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2024, and for which the report thereon contains an explanatory paragraph which describes the conditions that raise substantial doubt about the ability of the Company to continue as a going concern and is contained in Footnote 2 to the financial statements, which have been audited by L J Soldinger Associates, LLC, an independent registered public accounting firm, as set forth in their report thereon, appearing elsewhere in this offering circular, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing.

**HOW TO SUBSCRIBE**

**Subscription Procedures**

Investors seeking to purchase shares of Series A-2 Preferred Stock who satisfy the "qualified purchaser" standards should proceed as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Read this entire Offering Circular (including all Exhibits hereto) and any supplements accompanying this Offering Circular.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;●Electronically complete and execute a copy of the Subscription Agreement. A specimen copy of the Subscription Agreement, including instructions for completing it, is included in this Offering Circular as Exhibit 4.1.

By executing the Subscription Agreement and paying the total purchase price for our shares of Series A-2 Preferred Stock subscribed for, each investor agrees to accept the terms of the Subscription Agreement and attests that the investor meets the minimum standards of a "qualified purchaser", and for non-accredited investors that such subscription for shares of Series A-2 Preferred Stock does not exceed ten percent (10%) of the greater of such investor's annual income or net worth (for natural persons), or ten percent (10%) of the greater of annual revenue or net assets at fiscal year-end (for non-natural persons). Subscriptions will

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be binding upon investors but will be effective only upon our acceptance and we reserve the right to reject any subscription in whole or in part.

Right to Reject Subscriptions. After we receive your complete, executed Subscription Agreement and the funds required under the Subscription Agreement have been received, we have the right to review and accept or reject your subscription in whole or in part, for any reason or for no reason. We will return all monies from rejected subscriptions immediately to you, generally without interest and without deduction.

Acceptance of Subscriptions. Upon our acceptance of a Subscription Agreement, we will countersign the Subscription Agreement and issue the shares subscribed at closing. Once you submit the Subscription Agreement and it is accepted, you may not revoke or change your subscription or request your subscription funds. All accepted subscription agreements are irrevocable.

**Minimum Purchase Requirements**

The minimum investment amount per Investor is Five Hundred and 15/100 Dollars ($500.15) for a total of one thousand four hundred twenty-nine (1,429) shares of Series A-2 Preferred Stock. We reserve the right to revise the minimum purchase requirements in the future.

**ADDITIONAL INFORMATION**

We have filed with the SEC an offering statement under the Securities Act on Form 1-A regarding this offering. This Offering Circular, which is part of the offering statement, does not contain all the information set forth in the offering statement and the exhibits related thereto filed with the SEC, reference to which is hereby made. Upon the qualification of the offering statement, we will be subject to the informational reporting requirements of the Exchange Act that are applicable to Tier 2 companies whose securities are registered pursuant to Regulation A, and accordingly, we will file annual reports, semi-annual reports and other information with the SEC. You may read and copy the offering statement, the related exhibits and the reports and other information we file with the SEC at the SEC's public reference facilities maintained by the SEC at 100 F Street, N.E., Washington, DC 20549. You can also request copies of those documents, upon payment of a duplicating fee, by writing to the SEC. Please call the SEC at 1-800-SEC-0330 for further information regarding the operation of the public reference rooms. The SEC also maintains a website at www.sec.gov that contains reports, information statements and other information regarding issuers that file with the SEC.

You may also request a copy of these filings at no cost, by writing, emailing or telephoning us at:

MKG Enterprises Corp.

4021 N Fresno Street St 107<br>Fresno, CA 93726

Phone: 866-675-3933

Email: info@mkgenterprisescorp.com

Within 120 days after the end of each fiscal year we will electronically provide to our Shareholders of record an annual report. The annual report will contain audited financial statements and certain other financial and narrative information that we are required to provide to Shareholders. The Company does not intend to send paper copies out of its reports unless requested in writing by a Shareholder.

\*\*\* ***End of Document \*\*\****

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**MKG ENTERPRISES CORP.**

Financial Statements<br>For the Years Ended December 31, 2024 and 2023

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**TABLE OF CONTENTS**

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| | |
|:---|:---|
| [Independent Auditor's Report](#report) | F-3 |
| [Balance Sheets](#bs) | F-4 |
| [Statements of Operations](#sop) | F-5 |
| [Statements of Cash Flows](#soc) | F-6 |
| [Statements of Changes in Stockholders' Deficit](#scs) | F-7 |
| [Notes to the Financial Statements](#note) | F-8 – F-12 |

---

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![Picture 1](mkg1a_1.jpg)

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**MKG ENTERPRISES CORP.**

**Balance Sheets**

**As of December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

---

| | | |
|:---|:---|:---|
|  | **December 31, 2024** | **December 31, 2023** |
| **Assets** |  |  |
| **Current**  |  |  |
| Cash and cash equivalents | $1478  | $2929  |
| Accounts receivable | 507  | 1610  |
| Total current assets | 1985  | 4539  |
| **Total Assets** | $1985  | $4539  |
| **Liabilities and Stockholders' Deficit** |  |  |
| **Current Liabilities** |  |  |
| Accounts payable and accrued liabilities | $20812  | $12722  |
| Due to shareholder | 984  | 1072  |
| Total current liabilities | 21796  | 13794  |
| Note Payable | 109800  | 109800  |
| **Total Liabilities** | 131596  | 123594  |
| **Stockholders' Deficit** |  |  |
| Preferred Shares – Series A-1; 12,500 authorized; 12,500 issued and outstanding, par value $0.000001 | -  | -  |
| Common shares - Class A; 35,000,000 authorized; 25,300,000 issued and outstanding, par value $0.000001 | 25  | 25  |
| Additional paid-in capital | 21801  | 21801  |
| Accumulated deficit | (151437)  | (140881)  |
| **Total Stockholders' Deficit** | (129611)  | (119055)  |
| **Total Liabilities and Stockholders' Deficit** | $1985  | $4539  |

---

The accompanying notes are an integral part of these financial statements

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**MKG ENTERPRISES CORP.**

**Statements of Operations**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

---

| | | |
|:---|:---|:---|
|  | **Year ended** | **Year ended** |
|  | **December 31, 2024** | **December 31, 2023** |
| **Revenue** | $34656  | $40732  |
| **Operating Expenses** |  |  |
| General and administrative | 40195  | 37205  |
| Total operating expenses | 40195  | 37205  |
| **Income (loss) from operations** | (5539)  | 3527  |
| **Other Income (expenses)** |  |  |
| Other income | -  | 1030  |
| Interest expense | (5147)  | (4360)  |
| Interest income | 130  | -  |
| Total other expense | (5017)  | (3330)  |
| **Income (Loss) Before Income Tax**  | $(10556)  | $197  |
| Income tax expense | -  | -  |
| **Net Income (Loss) and Comprehensive Loss**  | $(10556)  | $197  |
| **Basic Income (Loss) per Share** | $(0.00)  | $0.00  |
| **Weighted Average Number of Common Shares Outstanding** | 25300000  | 25300000  |

---

*The accompanying notes are an integral part of these financial statements*

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**MKG ENTERPRISES CORP.**

**Statements of Cash Flows**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

---

| | | |
|:---|:---|:---|
|  | **Year Ended** | **Year Ended** |
|  | **December 31,** | **December 31,** |
|  | **2024** | **2023** |
| **Cash Provided by (Used in)** |  |  |
| **Operating Activities** |  |  |
| Net income (loss) | $(10556)  | $197  |
| Changes in non-cash working capital items: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Prepaid expenses | -  | 8800  |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable | 1103  | (1117)  |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 8090  | 6685  |
| Cash provided by (used in) operating activities | (1363)  | 14565  |
| **Financing Activities** |  |  |
| Due to related party | (88)  | (12648)  |
| Cash used in financing activities | (88)  | (12648)  |
| **Inflow (Outflow) of Cash and Cash Equivalents** | (1451)  | 1917  |
| **Cash and cash equivalents - Beginning of period** | 2929  | 1012  |
| **Cash and cash equivalents - End of period** | $1478  | $2929  |
| Supplemental disclosures of cash flow information: |  |  |
| Cash paid for interest | $-  | $400  |
| Cash paid for income taxes | $-  | $-  |

---

*The accompanying notes are an integral part of these financial statements*

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**MKG ENTERPRISES CORP.**

**Statement of Changes in Stockholders' Deficit**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Common Shares - Class A** | **Preferred Shares – Series A-1** | **Preferred Shares – Series A-1** |  |  |  |
|  |  |  |  | **Additional paid-in Capital** | **Retained Earnings (Accumulated Deficit)** | **Total Stockholders' Equity (Deficit)** |
|  | **Common**<br>**Shares** | **Preferred**<br>**Shares** | **Share**<br>**Capital** | **Additional paid-in Capital** | **Retained Earnings (Accumulated Deficit)** | **Total Stockholders' Equity (Deficit)** |
|  | **Common**<br>**Shares** | **Preferred**<br>**Shares** | **Share**<br>**Capital** | **Additional paid-in Capital** | **Retained Earnings (Accumulated Deficit)** | **Total Stockholders' Equity (Deficit)** |
|  |  | $— | **$** | **$** | **$** | **$** |
| **Balance December 31, 2022** | &nbsp;&nbsp;&nbsp;&nbsp;25300000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12500  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21801  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(141078) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(119252) |
| Net income for the period | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;197  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;197  |
| **Balance December 31, 2023** | &nbsp;&nbsp;&nbsp;&nbsp;25300000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12500  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21801 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(140881) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(119055) |
| Net loss for the period | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10556) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(10556) |
| **Balance December 31, 2024** | &nbsp;&nbsp;&nbsp;&nbsp;25300000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12500  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21801 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(151437) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(129611) |

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*The accompanying notes are an integral part of these financial statements*

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**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **NATURE OF OPERATIONS** 

MKG Enterprises Corp., (the "Corporation", the "Company") was incorporated on March 23, 2013 and operates under the laws of the state of California applicable to a financial institution. The Corporation is a diversified financial service and digital asset technology company that provides tax refund services, financial consulting, and acts as an insurance agency and mortgage broker.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.** **BASIS OF PREPARATION AND GOING CONCERN**

The financial statements of the Company are prepared on the accrual basis of accounting using accounting principles generally accepted in the United States of America.

Going Concern

The accompanying balance sheet has been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of December 31, 2024, the entity has an accumulated deficit of $151,437 and working capital deficit of $19,811, a net loss for the year ending December 31, 2024 of $10,556, and a net cash used in operating activities of $1,363.

The Company's ability to continue as a going concern in the next twelve months following the date the financial statements were available to be issued is dependent upon its ability to produce revenues and/or obtain financing sufficient to meet current and future obligations and deploy such to produce profitable operating results. Management is in the process of raising funds to satisfy its capital needs. No assurance can be given that the Company will be successful in this effort. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities.

The financial statement do not include any adjustments that might result from the outcome of this uncertainty.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.** **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

***Cash and cash equivalents***

Cash and cash equivalents include all cash balances, and highly liquid investments with maturities of three months or less when purchased.

***Accounts receivable and allowance for credit losses***

Accounts receivable are stated net of the allowance for credit losses and customer deductions. Payment terms are short-term in nature and are all less than one year.

Based on management's assessment and current relationships with customers having outstanding balances, it has concluded that realization losses on balances outstanding at year-end were immaterial. There was no allowance for doubtful accounts as of December 31, 2024 and 2023.

***Advertising Costs***

Advertising costs associated with marketing the Company's products and services are expensed as costs are incurred. The Company incurred advertising costs of $1,166, and $2,656, for the years ended December 31, 2024, and 2023.

***General and Administrative Costs***

General and administrative expenses consist of payroll and related expenses for employees and independent contractors involved in general corporate functions, including accounting, finance, tax, legal, business development, and other miscellaneous expenses.

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**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

------

***Revenue recognition***

The Company has adopted the provisions of FASB Accounting Standards Codification ("ASC") Topic 606, *Revenue From Contracts with Customers* ("ASC 606"), using the full retrospective method. ASC 606 eliminates industry-specific guidance and provides a single revenue recognition model for recognizing revenue from contracts with customers. The core principle of ASC 606 is that a reporting entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the reporting entity expects to be entitled in exchange for those goods and services.

In accordance with ASC 606, the Company utilizes the following steps to recognize revenues:

-Identify the contract with the customer

-Identify the performance obligations in the contract

-Determine the transaction price

-Allocate the transaction price

-Recognize the revenue when or as the entity satisfies a performance obligation

Revenue

The Company will recognize revenues from the different services provided, as outlined below:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Tax Preparation Services* – Revenue is recognized at a point in time when the tax return is completed and delivered to the customer, as performance obligations are satisfied upon completion of the service. Contract with customer is outlined in the invoice and transaction price is explicitly stated.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Bookkeeping Services, month-to-month* – Revenue is recognized over time as the services are performed. Performance obligations and transaction price are specified through contract or invoice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Ad-Hoc Consulting Services* – Revenue is recognized at a point in time upon completion of the consulting engagement, as per the obligations included in the contract or invoice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Insurance Commissions* – Revenue is recognized at a point in time when an insurance policy is bound and the Company's placement obligation is fulfilled. Transaction price is outlined in insurance policy commission agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Mortgage Loan Brokering Commissions* – The Company earns commissions for arranging mortgage financing between borrowers and lenders. The Company acts as an agent in these arrangements, as it does not control the underlying mortgage product before transfer. Accordingly, revenue is presented on a net basis and recognized at a point in time when the mortgage closes and the commission is earned.

***Fair value measurements***

The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the date of measurement. ASC 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

------

**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

------

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The carrying amounts shown of the Company's financial instruments including cash and cash equivalent, prepaids, accounts receivable and accounts payable approximate fair value due to the short-term maturities of these instruments.

The Company had no financial assets required to be measured at fair value on a recurring basis as of December 31, 2024, or 2023.

***Concentrations of Credit Risks*** 

The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

***Commitments and contingencies***

The Company may at times be subject to various claims and legal proceedings covering a wide range of matters that arise in the ordinary course of business. When management believes that a liability is probable and can be reasonably estimated, a liability will be accrued. As of December 31, 2024, management is unaware of any matters which it believes warrant recognition and/or disclosure in the financial statements.

***Use of estimates***

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and changes therein, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates.

***Income Taxes***

The Company accounts for income taxes pursuant to Accounting Standards Codification ("ASC") 740, Income Taxes, which utilizes the asset and liability method of computing deferred income taxes. The objective of this method is to establish deferred tax assets and liabilities for any temporary differences between the financial reporting basis and the tax basis of the Company's assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled.

ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a "more-likely-than-not" recognition threshold at the effective date to be recognized. During the years ended December 31, 2024, and 2023 the Company recognized no adjustments for uncertain tax positions.

------

**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

------

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at December 31, 2024 and 2023. The Company expects no material changes to unrecognized tax positions within the next twelve months.

The Company has filed federal and state tax returns through December 31, 2024. The tax periods for the years ending December 31, 2022, through 2024 are open to examination by federal and state authorities.

***Recent accounting pronouncements***

The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact on our financial statements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4.** **RELATED PARTY TRANSACTIONS**

The Company enters into significant transactions with related parties, primarily for funding of its ongoing operations and follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure or related party transactions. It is possible that the terms of such transactions would not be the same with these related parties as would result from transactions among unrelated parties.

During the year ended December 31, 2024, the Company paid payroll of $1,300 (2023 - $675) to the President of the Company, and paid bonuses totaling $2,395 (2023 - $0).

The Company also paid $1,085, and $355, of expenses incurred by the President for the years ended December 31, 2024, and 2023, respectively.

During the year ended December 31, 2024, the Company repaid advances due to a shareholder in the net amount of $88 (2023 – $12,648).

As at December 31, 2024, Company owed $984 to the shareholder (2023 - $1,072).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.** **NOTES PAYABLE**

The Company received Economic Injury Disaster Loans ("EIDL") totaling $109,800 in 2021 and 2022. These loans carry a 3.75% interest rate for up to 30 years; the payments were deferred for the first two years (during which interest will accrue), and payments of principal and interest are to be made over the remaining 28 years. The loan is secured by a blanket lien on all tangible and intangible assets of the Company, and there is no penalty for prepayment. The balance of Company's EIDL was $109,800 as of December 31, 2024 and 2023. There was a balance of accrued interest on the notes of $13,817 and $9,700 as of December 31, 2024 and 2023, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.** **STOCKHOLDERS' DEFICIT**

The Company's authorized capital stock consists of 35,000,000 Common Shares and 12,500 Preferred Shares.

As of December 31, 2024, and 2023, the Company had 25,300,000 Class A Common Shares issued and 12,500 Series A-1 Preferred Shares issued. Series A-1 Preferred Shares have the same voting rights as Common Shares and are convertible at the holder's option to one Common Share at a conversion price of $1.00 per share, subject to standard anti-dilution adjustments.

During the years ended December 31, 2024, and 2023, the Company did not issue any Class A Common shares or Preferred shares.

------

**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**7.** **REVENUE**

Revenue by operating business segment is outlined in the table below, for the year ended December 31, 2024 and 2023:

---

| | | |
|:---|:---|:---|
|  | **2024** | **2023** |
| Tax Preparation Services  | $21376  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;26709  |
| Bookkeeping Services  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2383  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;81  |
| Insurance Commissions  | 554  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1908  |
| Mortgage Loan Brokering Commissions  | 10294  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11796  |
| Other Revenue  | &nbsp;&nbsp;&nbsp;&nbsp;49  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;238  |
| **Total revenue** | &nbsp;&nbsp;&nbsp;&nbsp;34656  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;40732  |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.** **INCOME TAXES**

The income tax expense consisted of the following for the year ended December 31, 2024 and 2023:

---

| | | |
|:---|:---|:---|
|  | December 31, | December 31, |
|  | 2024 | 2023 |
| Total current | $- | $&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; - |
| Total deferred | - | - |
|  | $- | $- |

---

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.

The following is a reconciliation of the expected statutory federal income tax provision to the actual income tax benefit for the years ended December 31, 2024 and 2023:

---

| | | |
|:---|:---|:---|
|  | December 31, | December 31, |
|  | 2024 | 2023 |
| Federal statutory rate | $(2217) | $41 |
| Permanent timing differences | 2217 | (41) |
| Other | - | - |
| Change in valuation allowance | - | - |
|  | $- | $- |

---

For the years ended December 31, 2024 and 2023, the expected tax benefit, temporary timing differences and long-term timing differences are calculated at the 21% federal statutory rate.

Significant components of the Company's deferred tax assets and liabilities were as follows for the years ended December 31, 2024 and 2023:

---

| | | |
|:---|:---|:---|
|  | December 31, | December 31, |
|  | 2024 | 2023 |
| Deferred tax assets: |  |  |
| Net operating loss carryforwards | $- | $- |
| Total deferred tax assets | - | - |
| Total deferred tax liabilities | - | - |
| Net deferred tax assets | - | - |
| Less valuation allowance | - | - |
| Net deferred tax assets | $- | $- |

---

------

**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Years ended December 31, 2024 and 2023**

**(Expressed in United States Dollars)**

------

At December 31, 2024, the Company had no net operating loss carryforwards for federal and state income tax purposes. During the years ended December 31, 2024 and 2023, the Company recognized no amounts related to tax interest or penalties related to uncertain tax positions. The Company is subject to taxation in the United States and various state jurisdictions. The Company currently has no years under examination by any jurisdiction.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.** **CONTINGENCIES, COMPLIANCE WITH LAWS AND REGULATIONS**

The Company is not aware of any legal proceedings or claims that management believes would have a material adverse effect on the Company's financial position or results of operations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**10.** **SUBSEQUENT EVENTS**

Subsequent to December 31, 2024, the Company issued the following common shares:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·1,250 common shares on July 10, 2025, at a price of $0.16 per share, for cash proceeds of $200;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·1,562 common shares on July 10, 2025, at a price of $0.16 per share, for cash proceeds of $250;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·333,333 common shares on July 10, 2025, at a price of $0.03 per share. Cash proceeds have not yet been received;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·6,000,000 common shares to the President on July 10, 2025. Cash proceeds have not yet been received.

On October 17, 2025, the Company filed Amended and Restated Articles of Incorporation with the authorizing 12,500 shares of Series A-1 Preferred Stock at $0.000001 par value per share. Each Series A-1 Preferred Share is convertible, at the holder's option, into one share of Common Stock at a conversion price of $1.00 per share, subject to customary anti-dilution adjustments. Adjustments have been made within these financial statements related to this subsequent event.

------

**MKG ENTERPRISES CORP.**

**FINANCIAL STATEMENTS**

**(UNAUDITED)**

**FOR THE SIX MONTHS ENDED JUNE 30, 2025**

------

**MKG ENTERPRISES CORP.**

**Balance Sheets**

**As of June 30, 2025 and December 31, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | **June 30, 2025** | **December 31, 2024\*** |
| **Assets** |  |  |
| **Current**  |  |  |
| Cash and cash equivalents | $5594  | $1478  |
| Accounts receivable | 954  | 507  |
| Due from shareholder | 1115  | -  |
| Total current assets | 7663  | 1985  |
| **Total Assets** | $7663  | $1985  |
| **Liabilities and Shareholders' Equity** |  |  |
| **Current Liabilities** |  |  |
| Accounts payable and accrued liabilities | $21389  | $20812  |
| Due to shareholder | -  | 984  |
| Total current liabilities | 21389  | 21796  |
| Note Payable | 109800  | 109800  |
| **Total Liabilities** | 131189  | 131596  |
| **Shareholders' Equity** |  |  |
| Preferred Shares – Series A-1; 12,500 authorized; 12,500 issued and outstanding, par value $0.000001 | -  | -  |
| Common shares - Class A; 35,000,000 authorized; 25,300,000 issued and outstanding, par value $0.000001 | 25  | 25  |
| Additional paid-in capital | 21801  | 21801  |
| Accumulated deficit | (145352)  | (151437)  |
| **Total Shareholders' Equity**  | (123526)  | (129611)  |
| **Total Liabilities and Shareholders' Equity** | $7663  | $1985  |

---

*\*Derived from audited financial statements*

The accompanying notes are an integral part of these financial statements

------

**MKG ENTERPRISES CORP.**

**Statements of Operations**

**For the six months ended June 30, 2025, and June 30, 2024** 

**(Expressed in United States Dollars)**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | **Six Months Ended** | **Six Months Ended** |
|  | **June 30, 2025** | **June 30, 2024** |
| **Revenue** | $38811  | $20514  |
| **Operating Expenses** |  |  |
| General and administrative | 30605  | 20957  |
| Total operating expenses | 30605  | 20957  |
| **Income (loss) from operations** | 8206  | (443)  |
| **Other Income (expenses)** |  |  |
| Other income | 714  | -  |
| Interest expense | (2874)  | (479)  |
| Interest income | 39  | 73  |
| Total other expense | (2121)  | (406)  |
| **Net Income (Loss) Before Income Tax**  | $6085  | $(849)  |
| Income tax expense | -  | -  |
| **Net Income (Loss) and Comprehensive Loss**  | $6085  | $(849)  |
| **Basic Income (Loss) per Share** | $0.00  | $0.00  |
| **Weighted Average Number of Common Shares Outstanding** | 25300000  | 25300000  |

---

*The accompanying notes are an integral part of these financial statements*

------

**MKG ENTERPRISES CORP.**

**Statements of Cash Flows**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | **Six Months** | **Six Months** |
|  | **Ended** | **Ended** |
|  | **June 30, 2025** | **June 30, 2024** |
| **Cash Provided by (Used in)** |  |  |
| **Operating Activities** |  |  |
| Net income (loss) | $6085  | $(849)  |
| Changes in non-cash working capital items: |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts receivable | (447)  | 89  |
| &nbsp;&nbsp;&nbsp;&nbsp;Accounts payable and accrued liabilities | 577  | 1026  |
| Cash provided by (used in) operating activities | 6215  | 266  |
| **Financing Activities** |  |  |
| Due to related party | (984)  | (700)  |
| Cash used in financing activities | (2099)  | (700)  |
| **Inflow (Outflow) of Cash and Cash Equivalents** | 4116  | (434)  |
| **Cash and cash equivalents - Beginning of period** | 1478  | 2929  |
| **Cash and cash equivalents - End of period** | $5594  | $2495  |
| Supplemental disclosures of cash flow information: |  |  |
| Cash paid for interest | $815  | $479  |
| Cash paid for income taxes | $-  | $-  |

---

*The accompanying notes are an integral part of these financial statements*

------

**MKG ENTERPRISES CORP.**

**Statement of Changes in Shareholders' Equity**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Common Shares - Class A** | **Preferred Shares - Class B** | **Preferred Shares - Class B** |  |  |  |
|  |  |  |  | **Additional paid-in Capital** | **Retained Earnings (Accumulated Deficit)** | **Total Shareholders' Equity (Deficit)** |
|  | **Common**<br>**Shares** | **Preferred**<br>**Shares** | **Share**<br>**Capital** | **Additional paid-in Capital** | **Retained Earnings (Accumulated Deficit)** | **Total Shareholders' Equity (Deficit)** |
|  | **Common**<br>**Shares** | **Preferred**<br>**Shares** | **Share**<br>**Capital** | **Additional paid-in Capital** | **Retained Earnings (Accumulated Deficit)** | **Total Shareholders' Equity (Deficit)** |
|  |  | $— | **$** | **$** | **$** | **$** |
| **Balance December 31, 2023** | &nbsp;&nbsp;&nbsp;&nbsp;25300000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12500  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21801  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(140881) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(119055) |
| Net loss for the period | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(849) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(849) |
| **Balance June 30, 2024** | &nbsp;&nbsp;&nbsp;&nbsp;25300000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12500  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21801  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(141730) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(119904) |
| **Balance December 31, 2024** | &nbsp;&nbsp;&nbsp;&nbsp;25300000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12500  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21801  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(151437) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(129611) |
| Net income for the period | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6085  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6085  |
| **Balance June 30, 2025** | &nbsp;&nbsp;&nbsp;&nbsp;25300000  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12500  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;-  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;21801  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(145352) | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(123526) |

---

*The accompanying notes are an integral part of these financial statements*

------

**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

------

**1.** **NATURE OF OPERATIONS** 

MKG Enterprises Corp., (the "Corporation", the "Company") was incorporated on March 23, 2013 and operates under the laws of the state of California applicable to a financial institution. The Corporation is a diversified financial service and digital asset technology company that provides tax refund services, financial consulting, and acts as an insurance agency and mortgage broker.

**2.** **BASIS OF PREPARATION**

The financial statements of the Company are prepared on the accrual basis of accounting using accounting principles generally accepted in the United States of America.

Going Concern

The accompanying balance sheet has been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As of June 30, 2025, the entity has an accumulated deficit of $145,352, a net income for the period ending June 30, 2025, of $6,085, and a net cash provided by operating activities of $6,215.

The Company's ability to continue as a going concern in the next twelve months following the date the financial statements were available to be issued is dependent upon its ability to produce revenues and/or obtain financing sufficient to meet current and future obligations and deploy such to produce profitable operating results.

The financial statement do not include any adjustments that might result from the outcome of this uncertainty.

Comparative Financial Information

The comparative balance sheet as of December 31, 2024 and the comparative statements of operations, cash flows, and changes in shareholders' equity for the periods then ended were derived from the Company's audited financial statements, which are not presented herein. The interim financial statements as of and for the six months ended June 30, 2025, are unaudited.

**3.** **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

***Cash and cash equivalents***

Cash and cash equivalents include all cash balances, and highly liquid investments with maturities of three months or less when purchased.

***Accounts receivable and allowance for credit losses***

Accounts receivable are stated net of the allowance for credit losses and customer deductions. Payment terms are short-term in nature and are all less than one year.

Based on management's assessment and current relationships with customers having outstanding balances, it has concluded that realization losses on balances outstanding at year-end were immaterial. There was no allowance for doubtful accounts as of June 30, 2025, and December 31, 2024.

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**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

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***Advertising Costs***

Advertising costs associated with marketing the Company's products and services are expensed as costs are incurred. The Company incurred advertising costs of $1,184, and $703, for the period ended June 30, 2025, and the period ended June 30, 2024.

***General and Administrative Costs***

General and administrative expenses consist of payroll and related expenses for employees and independent contractors involved in general corporate functions, including accounting, finance, tax, legal, business development, and other miscellaneous expenses.

***Revenue recognition***

The Company has adopted the provisions of FASB Accounting Standards Codification ("ASC") Topic 606, Revenue From Contracts with Customers ("ASC 606"), using the full retrospective method. ASC 606 eliminates industry-specific guidance and provides a single revenue recognition model for recognizing revenue from contracts with customers. The core principle of ASC 606 is that a reporting entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the reporting entity expects to be entitled in exchange for those goods and services.

In accordance with ASC 606, the Company utilizes the following steps to recognize revenues:

-Identify the contract with the customer

-Identify the performance obligations in the contract

-Determine the transaction price

-Allocate the transaction price

-Recognize the revenue when or as the entity satisfies a performance obligation

Revenue

The Company will recognize revenues from the different services provided, as outlined below:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Tax Preparation Services* – Revenue is recognized at a point in time when the tax return is completed and delivered to the customer, as performance obligations are satisfied upon completion of the service. Contract with customer is outlined in the invoice and transaction price is explicitly stated.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Bookkeeping Services, month-to-month* – Revenue is recognized over time as the services are performed. Performance obligations and transaction price are specified through contract or invoice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Ad-Hoc Consulting Services* – Revenue is recognized at a point in time upon completion of the consulting engagement, as per the obligations included in the contract or invoice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Insurance Commissions* – Revenue is recognized at a point in time when an insurance policy is bound and the Company's placement obligation is fulfilled. Transaction price is outlined in insurance policy commission agreement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·*Mortgage Loan Brokering Commissions* – The Company earns commissions for arranging mortgage financing between borrowers and lenders. The Company acts as an agent in these arrangements, as it does not control the underlying mortgage product before transfer. Accordingly, revenue is presented on a net basis and recognized at a point in time when the mortgage closes and the commission is earned.

------

**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

------

***Fair value measurements***

The Company follows ASC 820, "Fair Value Measurements and Disclosures", which defines fair value as the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the date of measurement. ASC 820 establishes a fair value hierarchy that distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity's own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the fair value hierarchy are described below:

Level 1

Level 1 applies to assets or liabilities for which there are quoted prices in active markets for identical assets or liabilities.

Level 2

Level 2 applies to assets or liabilities for which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data.

Level 3

Level 3 applies to assets or liabilities for which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets or liabilities.

The carrying amounts shown of the Company's financial instruments including cash and cash equivalent, prepaids, accounts receivable and accounts payable approximate fair value due to the short-term maturities of these instruments.

The Company had no financial assets required to be measured at fair value on a recurring basis as of June 30, 2025, and December 31, 2024.

***Concentrations of Credit Risks*** 

The Company's financial instruments that are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents. The Company places its cash and cash equivalents with financial institutions of high credit worthiness. The Company's management plans to assess the financial strength and credit worthiness of any parties to which it extends funds, and as such, it believes that any associated credit risk exposures are limited.

***Commitments and contingencies***

The Company may at times be subject to various claims and legal proceedings covering a wide range of matters that arise in the ordinary course of business. When management believes that a liability is probable and can be reasonably estimated, a liability will be accrued. As of December 31, 2024, management is unaware of any matters which it believes warrant recognition and/or disclosure in the financial statements.

------

**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

------

***Use of estimates***

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and changes therein, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates.

***Income Taxes***

The Company accounts for income taxes pursuant to Accounting Standards Codification ("ASC") 740, Income Taxes, which utilizes the asset and liability method of computing deferred income taxes. The objective of this method is to establish deferred tax assets and liabilities for any temporary differences between the financial reporting basis and the tax basis of the Company's assets and liabilities at enacted tax rates expected to be in effect when such amounts are realized or settled.

ASC 740 also provides detailed guidance for the financial statement recognition, measurement and disclosure of uncertain tax positions recognized in the financial statements. Tax positions must meet a "more-likely-than-not" recognition threshold at the effective date to be recognized. During the years ended December 31, 2024, and 2023 the Company recognized no adjustments for uncertain tax positions.

The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. No interest and penalties related to uncertain tax positions were recognized at June 30, 2025 and December 31, 2024. The Company expects no material changes to unrecognized tax positions within the next twelve months.

The Company has filed federal and state tax returns through December 31, 2024. The tax periods for the years ending December 31, 2022, through 2024 are open to examination by federal and state authorities.

***Recent accounting pronouncements***

The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. Management believes that those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to us or (iv) are not expected to have a significant impact on our financial statements.

**4.** **RELATED PARTY TRANSACTIONS**

The Company enters into significant transactions with related parties, primarily for funding of its ongoing operations and follows ASC 850, "Related Party Disclosures," for the identification of related parties and disclosure or related party transactions. It is possible that the terms of such transactions would not be the same with these related parties as would result from transactions among unrelated parties.

During the period ended June 30, 2025, the Company paid payroll of $0 (Year ended December 31, 2024 - $1,300) to the President of the Company, and paid bonuses totaling $0 (Year ended December 31, 2024 - $2,395). The Company also paid $2,327.82 of expenses incurred by the president for the period ended June 30, 2025 (Year ended December 31, 2024 - $273).

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**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

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Related Party – Due to shareholder

During the period ended June 30, 2025, the Company paid for a shareholder expenses and received funding from the related party in the net amount of $2,099 (Year ended December 31, 2024 - $88). As at June 30, 2025, Company was owed $1,115 by the shareholder (Year ended December 31, 2024 – the Company owed $984 to the shareholder).

**5.** **NOTES PAYABLE**

The Company received Economic Injury Disaster Loans ("EIDL") totaling $109,800 in 2021 and 2022. These loans carry a 3.75% interest rate for up to 30 years; the payments were deferred for the first two years (during which interest will accrue), and payments of principal and interest are to be made over the remaining 28 years. The loan is secured by a blanket lien on all tangible and intangible assets of the Company, and there no penalty for prepayment. The balance of Company's EIDL was $109,800 as of December 31, 2024 and 2023. There was a balance of accrued interest on the notes of $15,877 and $13,817 as of June 30, 2025 and December 31, 2024, respectively.

**6.** **SHAREHOLDERS' EQUITY**

The Company's authorized capital stock consists of 100,000,000 Common Shares and 25,000,000 Preferred Shares.

As of December 31, 2024, and 2023, the Company had 25,300,000, Class A Common Shares issued and 12,500 Class B Preferred Shares issued.

During the period ended June 30, 2025, and the year ended December 31, 2024, the Company did not issue any Class A Common shares or Class B Preferred shares.

**7.** **REVENUE**

Revenue by operating business segment is outlined in the table below, for the period ended June 30, 2025, and June 30, 2024:

---

| | | |
|:---|:---|:---|
|  | **2025** | **2024** |
| Tax Preparation Services  | $21072  | $18610  |
| Bookkeeping Services  | 16777  | 1524  |
| Insurance Commissions  | 380  | 381  |
| Mortgage Loan Brokering Commissions  | 76  | -  |
| Other Revenue  | 506  | -  |
| **Total revenue** | $38811  | $20514  |

---

**8.** **CONTINGENCIES, COMPLIANCE WITH LAWS AND REGULATIONS**

The Company is not aware of any legal proceedings or claims that management believes would have a material adverse effect on the Company's financial position or results of operations.

**9.** **GOING CONCERN**

The accompanying balance sheet has been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The entity has realized losses and negative cashflows from operations for the years presented and may continue to generate losses.

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**MKG ENTERPRISES CORP.**

**Notes to the Financial Statements**

**For the Periods ended June 30, 2025, and June 30, 2024**

**(Expressed in United States Dollars)**

**(Unaudited)**

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The Company's ability to continue as a going concern in the next twelve months following the date the financial statements were available to be issued is dependent upon its ability to produce revenues and/or obtain financing sufficient to meet current and future obligations and deploy such to produce profitable operating results. Management is in the process of raising funds to satisfy its capital needs. No assurance can be given that the Company will be successful in this effort. These factors, among others, raise substantial doubt about the ability of the Company to continue as a going concern for a reasonable period of time. The financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities.

The financial statement do not include any adjustments that might result from the outcome of this uncertainty.

**10.** **SUBSEQUENT EVENTS**

Subsequent to June, 2025, the Company issued the following common shares:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·1,250 common shares on July 10, 2025, at a price of $0.16 per share, for cash proceeds of $200;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·1,562 common shares on July 10, 2025, at a price of $0.16 per share, for cash proceeds of $250;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·333,333 common shares on July 10, 2025, at a price of $0.03 per share. Cash proceeds have not yet been received;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;·6,000,000 common shares to the President on July 10, 2025. Cash proceeds have not yet been received.

Subsequent to the reporting date, the Company entered into multiple Simple Agreements for Future Equity ("SAFEs"), pursuant to which it raised aggregate gross proceeds and non-cash consideration of approximately $520,950. The SAFEs were executed in October 2025 and, in certain cases, were deemed effective as of earlier dates.

The SAFEs are non-interest bearing and do not have stated maturity dates. Upon the occurrence of a qualifying equity financing, the SAFEs convert into equity at the lower of (i) a price reflecting a 20% discount to the equity financing price or (ii) a post-money valuation cap of $75,000,000. In the event of a liquidity event or dissolution, holders are entitled to receive the greater of their original investment amount or the amount payable on an as-converted basis, subject to customary liquidation priority provisions.

No SAFEs had converted into equity as of the date of issuance of these financial statements. The SAFEs are presented in the financial statements based on management's assessment of their contractual terms and classification under U.S. GAAP, with no adjustment to amounts recognized as of the reporting date.

In addition, subsequent to the reporting date, the Company's board of directors and shareholders approved a written consent ratifying certain historical corporate actions, including the issuance of shares and SAFEs, the designation of a series of preferred shares, the appointment of directors and officers, and the adoption of amended and restated governing documents. These ratifications did not result in any changes to the Company's financial position as of the reporting date.

The Company evaluated subsequent events through the date these financial statements were issued.

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**PART III**

**INDEX TO EXHIBITS**

**Index to Exhibits**

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| | | |
|:---|:---|:---|
| **Exhibit No.:** | **Description of Exhibit** | **Incorporated by Reference to:** |
| <br> **2. Charter and Bylaws** | <br> **2. Charter and Bylaws** |  |
| 2.1 | [Third](mkg_ex2z1.htm)[Amended and Restated Articles of Incorporation](mkg_ex2z1.htm) | Filed herewith. |
| 2.2 | [Amended and Restated Bylaws](mkg_ex2z2.htm) | Filed herewith. |
| <br> **4. Subscription Agreement** | <br> **4. Subscription Agreement** |  |
| 4.1 | [Subscription Agreement](mkg_ex4z1.htm) | Filed herewith. |
| <br> **11. Consents** | <br> **11. Consents** |  |
| 11.1 | [Consent of Independent Auditor](mkg_ex11z1.htm) | Filed herewith. |
| <br> **12. Opinion re: Legality** | <br> **12. Opinion re: Legality** |  |
| 12.1 | [Opinion of Centarus Legal Services Ltd.](mkg_ex12z1.htm) | Filed herewith. |

---

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**SIGNATURES**

Pursuant to the requirements of Regulation A, as amended, the Company certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form 1-A and has duly caused this Offering Circular and the correlating Offering Statement to be signed on its behalf, by the undersigned, thereunto duly authorized, in the city of Fresno, California.

This offering statement has been signed by the following persons in the capacities and on the dates indicated.

---

| |
|:---|
| &nbsp;&nbsp;MKG Enterprises Corp., a California corporation |
| &nbsp;&nbsp;By: /s/ Marshawn Govan&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;  |
| &nbsp;&nbsp;Printed Name: Marshawn Govan |
| &nbsp;&nbsp;Title: Chief Executive Officer, President and Director |
| &nbsp;&nbsp;Date: March 19, 2026 |
| &nbsp;&nbsp;By: /s/ Erin Frey&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; |
| &nbsp;&nbsp;Printed Name: Erin Frey |
| &nbsp;&nbsp;Title: Chief Financial Officer and Treasurer |
| &nbsp;&nbsp;Date: March 19, 2026 |

---

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## Ex1A-2A

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## Ex1A-2B

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**AMENDED AND RESTATED BYLAWS**

**OF**

**MKG ENTERPRISES CORP**

------

**ARTICLE 1**<br>**CORPORATE OFFICES**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.1** **Registered Office** **.**

The address of the registered office of the corporation in the State of California will be at the location originally designated upon formation of the corporation or at a location otherwise designated by the Board of Directors. The corporation's registered agent will be the agent originally designated upon formation of the corporation or an agent otherwise designated by the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.2** **Other Offices** **.** 

The corporation may also have offices in such other places, either within or without the State of California, as the Board of Directors or principal executive officer from time to time may designate or the business of the corporation may from time to time require.

**ARTICLE 2**<br>**MEETINGS OF STOCKHOLDERS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.1** **Place of Meetings** **.** 

Meetings of stockholders will be held at any place within or outside the State of California designated by the Board of Directors. In the absence of any such designation, stockholders' meetings will be held at the principal executive office of the corporation. Alternatively, the Board of Directors may, in its sole discretion, determine that the meeting will not be held at any place, but will instead be held solely by means of remote communication as and to the extent permitted under the California Corporations Code, as amended from time to time (the "CCC").

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.2** **Annual Meeting** **.** 

The annual meeting of stockholders will be held on such date and at such time as may be designated by the Board of Directors. At the meeting, stockholders will elect directors and transact any other business as may be properly brought before the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.3** **Special Meeting** **.** 

Except as required by applicable law, special meetings of stockholders may be called only by the chairperson of the Board of Directors, the president or the secretary, or pursuant to a resolution adopted by the Board of Directors, and may not be called by any other person or persons. The only business which may be conducted at a special meeting of stockholders will be the matter or matters set forth in the notice of such meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.4** **Notice of Stockholders' Meetings** **.** 

Except as may be otherwise provided in the Articles of Incorporation or required by law, all notices of meetings of the stockholders will be in writing and will be sent or otherwise given in accordance with Section 0 not fewer than 10 nor more than 60 days before the date of the meeting

------

to each stockholder entitled to vote at such meeting. The notice will specify the place (if any), date and hour of the meeting, the means of remote communication (if any), by which stockholders and proxy holders may be deemed to be present in person and vote at such meeting and, in the case of a special meeting, the purpose or purposes for which the meeting is called.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.5** **Manner of Giving Notice; Affidavit of Notice** **.** 

Written notice of any meeting of stockholders, if mailed, is given when deposited in the United States mail, postage prepaid, directed to the stockholder at the address of such stockholder as it appears on the records of the corporation. Without limiting the manner by which notice otherwise may be given effectively to stockholders, any notice to stockholders under the CCC, the Articles of Incorporation, these Bylaws or otherwise may be given by a form of electronic transmission that satisfies the requirements of the CCC.

An affidavit of the secretary, an assistant secretary, the transfer agent or other agent of the corporation that the notice has been given will, in the absence of fraud, be prima facie evidence of the facts stated therein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.6** **Validation of Meetings; Waiver of Notice; Consent** **.** 

Whenever notice is required to be given under any provision of the CCC, the Articles of Incorporation or these Bylaws, a written waiver thereof signed by the person entitled to notice, or a waiver by electronic transmission by the person entitled to notice, whether before or after the time stated therein, will be deemed equivalent to notice. Attendance of a person at a meeting will constitute a waiver of notice of such meeting, except when the person attends a meeting for the express purpose of objecting and does object, at the beginning of the meeting or upon arrival of such person, to the transaction of any business because the meeting is not lawfully called or convened. Neither the business to be transacted at, nor the purpose of, any regular or special meeting of the stockholders need be specified in any written waiver of notice or any waiver by electronic transmission, unless so required by the Articles of Incorporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.7** **Quorum** **.** 

The holders of a majority in voting power of the shares of the corporation entitled to vote at the meeting, present in person or represented by proxy, will constitute a quorum for the transaction of business, except as otherwise provided by the CCC or by the Articles of Incorporation, *provided, however, that* where a separate vote by a class or series or classes or series is required, holders of a majority of the outstanding shares of such class or series or classes or series, present in person or represented by proxy, will constitute a quorum with respect to that vote on that matter. If, however, such quorum is not present or represented at any meeting of the stockholders, then the stockholders entitled to vote thereat, present in person or represented by proxy, will have power to adjourn the meeting from time to time, without notice other than announcement at the meeting, until a quorum is present or represented. Once a share is represented for any purpose at a meeting other than solely to object to holding the meeting or transacting business, it will be deemed present for the remainder of the meeting and any adjournment (unless a new record date is or must be set for the adjourned meeting), notwithstanding the withdrawal of enough stockholders to leave less than a quorum.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.8** **Adjourned Meeting; Notice** **.** 

The chairperson of the meeting or the holders of a majority of the voting power of the shares present at such meeting, in person or by proxy, may in their discretion adjourn the meeting from time to time, whether or not there is such a quorum. When a meeting is adjourned (including due to a technical failure to convene or continue the meeting by remote communication), notice need not be given of the adjourned meeting if the time and place (if any) thereof, and the means of remote communications (if any), by which stockholders and proxy holders may be deemed to be present in person and vote at such adjourned meeting, are announced at the meeting at which the adjournment is taken, displayed during the time scheduled for the meeting on the electronic network used for the meeting held by remote communication, or set forth in the notice of the meeting. If the adjournment is for more than 30 days, or if after the adjournment a new record date is fixed for the adjourned meeting, a notice of the adjourned meeting will be given to each stockholder of record entitled to vote at the meeting. At the adjourned meeting the corporation may transact any business that might have been transacted at the original meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.9** **Voting** **.** 

The stockholders entitled to vote at any meeting of stockholders will be determined in accordance with the provisions of Section 0, subject to the provisions of Sections 217 and 218 of the CCC (relating to voting rights of fiduciaries, pledgors and joint owners of stock and to voting trusts and other voting agreements).

Except as may be otherwise provided in the Articles of Incorporation or by the CCC, (a) each stockholder present in person or by proxy at the meeting will be entitled to one vote for each share of capital stock held by such stockholder, (b) directors will be elected by a plurality of the votes of the shares present in person or represented by proxy at the meeting and entitled to vote on the election of directors, and (c) every matter other than the election of directors will be decided by the affirmative vote of the holders of a majority in voting power of the shares of stock entitled to vote on the matter that are present in person or represented by proxy at the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.10** **Stockholder Action by Written Consent Without a Meeting** **.** 

Unless otherwise provided in the Articles of Incorporation, any action required by the CCC to be taken at any annual or special meeting of stockholders of a corporation, or any action that may be taken at any annual or special meeting of such stockholders, may be taken without a meeting, without prior notice and without a vote, if a consent in writing, setting forth the action so taken, is signed by the holders of outstanding stock having not less than the minimum number of votes that would be necessary to authorize or take such action at a meeting at which all shares entitled to vote thereon were present and voted.

No written consent will be effective to take the corporate action referred to in such consent unless written consents signed by the requisite number of stockholders required to take the action are delivered to the corporation within 60 days of the earliest dated consent delivered to the corporation in the manner required by this Section 0. An electronic transmission consenting to an action to be taken and transmitted by a stockholder or proxyholder, or by a person or persons authorized to act for a stockholder or proxyholder, will be deemed to be written, signed and dated

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for purposes of this Section to the extent permitted by the CCC. Delivery to the corporation must be by delivery to its registered office in the State of California, principal place of business or secretary or assistant secretary, if any, and, except for deliveries to the corporation's registered office in the State of California, may be by electronic transmission to the extent permitted by the CCC, including to the extent and in the manner provided by resolution of the Board of Directors. Any such consent will be included in the minute book as if it were the minutes of a meeting of the stockholders.

Prompt notice of the taking of the corporate action without a meeting by less than unanimous written consent will be given to those stockholders who have not consented in writing and who, if the action had been taken at a meeting, would have been entitled to notice of the meeting if the record date for such meeting had been the date that written consents signed by a sufficient number of stockholders to take action were delivered to the corporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.11** **Record Date for Stockholder Notice, Voting or Giving Consents** **.**

In order that the corporation may determine the stockholders entitled to notice of or to vote at any meeting of stockholders or any adjournment thereof, entitled to express consent to an action in writing without a meeting, entitled to receive payment of any dividend or other distribution or allotment of any rights, or entitled to exercise any rights in respect of any change, conversion or exchange of stock or for the purpose of any other lawful action, the Board of Directors may fix a record date. Such record date may not (a) precede the date upon which the resolution fixing the record date is adopted by the Board of Directors, (b) be more than 60 or fewer than 10 days before the date of such meeting, (c) be more than 10 days after the date upon which the resolution fixing the record date for an action by written consent in lieu of a meeting is adopted by the Board of Directors, or (d) be more than 60 days prior to any other action.

If the Board of Directors does not so fix a record date:

(i)The record date for determining stockholders entitled to notice of or to vote at a meeting of stockholders will be at the close of business on the day next preceding the day on which notice is given, or, if notice is waived, at the close of business on the day next preceding the day on which the meeting is held;

(ii)The record date for determining stockholders entitled to express consent to corporate action in writing without a meeting, when no prior action by the Board of Directors is required by the CCC, will be the first date on which a signed written consent setting forth the action taken or proposed to be taken is delivered to the corporation; or

(iii)The record date for determining stockholders for any other purpose will be at the close of business on the day on which the Board of Directors adopts the resolution relating thereto.

A determination of stockholders of record entitled to notice of or to vote at a meeting of stockholders will apply to any adjournment of the meeting, *provided, however, that* the Board of Directors may fix a new record date for the adjourned meeting.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.12** **Proxies** **.**

Each stockholder entitled to vote at a meeting of stockholders or to express consent or dissent to corporate action in writing without a meeting may authorize another person or persons to act for such stockholder by a written proxy or by an electronic transmission indicating such proxy, signed by the stockholder and filed with the secretary of the corporation, but no such proxy may be voted or acted upon after three years from its date, unless the proxy provides for a longer period. A proxy with respect to a specific meeting will entitle the proxy holder to vote at any reconvened meeting following adjournment of such meeting, but will not be valid after the final adjournment of such meeting. A proxy will be deemed signed if the stockholder's name is placed on the proxy or the electronic transmission indicating such proxy (whether by manual signature, typewriting, facsimile, electronic or telegraphic transmission or otherwise) by the stockholder or the stockholder's attorney-in-fact. A proxy will be irrevocable if it states that it is irrevocable and if, and only as long as, it is coupled with an interest sufficient in law to support an irrevocable power.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.13** **List of Stockholders Entitled to Vote** **.**

The corporation will prepare and make, no later than the tenth day before each meeting of stockholders, a complete list of the stockholders entitled to vote at the meeting, arranged in alphabetical order, and showing the address of each stockholder and the number of shares registered in the name of each stockholder. Nothing contained in this Section 0 will require the corporation to include electronic mail addresses or other electronic contact information on such list. Such list will be open to the examination of any stockholder, for any purpose germane to the meeting, for a period of ten days ending on the day before the meeting date (i) on a reasonably accessible electronic network, *provided that* the information required to gain access to such list is provided with the notice of the meeting, or (ii) during ordinary business hours, at the principal place of business of the corporation. In the event that the corporation determines to make the list available on an electronic network, the corporation may take reasonable steps to ensure that such information is available only to stockholders of the corporation. The stock ledger will be the only evidence as to the identity of the stockholders entitled to examine the list or to vote in person or by proxy at any meeting of stockholders.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.14** **Conduct of Meeting of Stockholders** **.** 

The chairperson of the Board of Directors, or in the chairperson's absence, the chief executive officer, or in the absence of the chief executive officer, the secretary, or in the absence of the secretary, any executive vice president, or in the absence of an executive vice president, a chairperson chosen by a majority of the directors present, will act as chairperson of the meetings of the stockholders. The Board of Directors is entitled to make such rules or regulations for the conduct of meetings of stockholders as it may deem necessary, appropriate or convenient. Subject to such rules and regulations of the Board of Directors, if any, the chairperson of the meeting will have the right and authority to prescribe such rules, regulations and procedures and to do all such acts as, in the judgment of such chairperson, are necessary, appropriate or convenient for the proper conduct of the meeting, including establishing an agenda or order of business for the meeting; rules and procedures for maintaining order at the meeting and the safety of those present; limitations on participation in the meeting to stockholders of record of the corporation, their duly

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authorized and constituted proxies and such other persons as the chairperson may permit; restrictions on entry to the meeting after the time fixed for the commencement thereof; limitations on the time allotted to questions or comments by participants; and regulation of the opening and closing of the polls for balloting and matters which are to be voted on by ballot.

**ARTICLE 3**<br>**DIRECTORS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.1** **Powers** **.** 

Subject to the provisions of CCC and any limitations in the Articles of Incorporation or these Bylaws relating to actions required to be approved by the stockholders, the business and affairs of the corporation will be managed and all corporate powers will be exercised by or under the direction of the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.2** **Number of Directors** **.**

The authorized number of directors of the corporation will be determined from time to time by resolution of the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.3** **Election and Term of Office of Directors** **.** 

Except as provided in Section 0 in connection with filling vacancies and newly created directorships resulting from any increase in the authorized number of directors, directors will be elected by the stockholders and will hold office until the successor of such director is elected and qualified or until the death, resignation or removal of such director.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.4** **Resignation, Removal and Vacancies** **.** 

Any director may resign at any time upon notice given in writing or by electronic transmission to the corporation. Any such resignation will be effective upon delivery, unless the notice of resignation specifies a future effective date, and unless otherwise specified, the acceptance of such resignation will not be a precondition to its effectiveness. When one or more directors so resign and the resignation is effective at a future date, a majority of the directors then in office, including those who have so resigned, will have the power to fill such vacancy or vacancies, the vote thereon to take effect when such resignation or resignations becomes effective, and each director so chosen will hold office as provided in Section 0.

Unless otherwise restricted by the CCC, by the Articles of Incorporation or by these Bylaws, any director or the entire Board of Directors may be removed, with or without cause, by the holders of a majority of the shares then entitled to vote at an election of directors; *provided, however, that* if the stockholders of the corporation are entitled to cumulative voting pursuant to applicable law, if less than the entire Board of Directors is to be removed, no director may be removed without cause if the votes cast against such director's removal would be sufficient to elect such director if then cumulatively voted at an election of the entire Board of Directors. Notwithstanding the foregoing, the stockholders may enter into voting agreements that restrict their rights to remove directors or that obligate them to vote to remove directors only as permitted by such agreement.

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No reduction of the authorized number of directors will have the effect of removing any director before that director's term of office expires.

Unless otherwise provided in the Articles of Incorporation, these Bylaws or applicable law:

(i)Vacancies for any reason and newly created directorships resulting from any increase in the authorized number of directors may be filled by a majority of the directors then in office, although less than a quorum, or by a sole remaining director; or

(ii)Whenever the holders of any class or series of stock are entitled to elect one or more directors by the provisions of the Articles of Incorporation, vacancies and newly created directorships of such class or series may, unless otherwise set forth in the Articles of Incorporation, be filled by a majority of the directors elected by such class or series then in office, by a sole remaining director so elected, or by the stockholders of such class or series at an annual meeting or at a special meeting called by the Board of Directors for that purpose (or by written consent of such stockholders in lieu of such a meeting).

Directors appointed to fill vacancies and newly created directorships will hold office until the successor of such director is elected and qualified or until the death, resignation or removal of such director.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.5** **Place of Meetings; Meetings by Telephone** **.** 

The Board of Directors may hold meetings, both regular and special, either within or outside the State of California. Members of the Board of Directors, or any committee designated by the Board of Directors, may participate in a meeting of the Board of Directors, or any committee meeting, by means of conference telephone or other communications equipment by means of which all persons participating in the meeting can hear each other, and such participation in a meeting will constitute presence in person at the meeting.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.6** **Regular Meetings** **.** 

Regular meetings of the Board of Directors will be held on such dates and at such times and places as the Board of Directors may determine. Such regularly scheduled meetings may be held without further notice to the directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.7** **Special Meetings; Notice** **.** 

Special meetings of the Board of Directors for any purpose or purposes may be called at any time by the chairperson of the Board of Directors, the chief executive officer, the president, the secretary, or any two directors. Special meetings of the Board of Directors will be held upon at least four days' notice by mail or at least 24 hours' notice delivered personally, by telephone (including a voice messaging system or other system or technology designed to record and communicate messages), or by other form of electronic transmission. Any oral notice given personally or by telephone may be communicated either to the director or to a person at the office of the director who the person giving the notice has reason to believe will promptly communicate it to the director. A notice, or waiver of notice, need not specify the purpose of any regular or special meeting of the Board of Directors.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.8** **Quorum; Voting** **.** 

A majority of the total authorized directors, or, if one or more vacancies exist on the Board of Directors, a majority of the directors then serving on the Board of Directors, *provided, however, that* such number may be not less than one-third of the total authorized directors, will constitute a quorum for the transaction of business at any meeting of the Board of Directors, except as may otherwise be specifically provided by the CCC or the Articles of Incorporation or these Bylaws. The vote of a majority of the directors present at a meeting at which a quorum is present will be the act of the Board of Directors unless the Articles of Incorporation or these Bylaws requires a vote of a greater number. If a quorum is not present at any meeting of the Board of Directors, then the directors present thereat may adjourn the meeting from time to time, without notice other than announcement at the meeting, until a quorum is present. A director of the corporation who is present at a meeting of the Board of Directors, or at a meeting of a committee of the Board of Directors, at which any action is taken will be deemed to have assented to the action taken unless (a) the director objects at the beginning of the meeting, or promptly upon the director's arrival, to holding the meeting or transacting any business at such meeting, (b) the director's dissent or abstention from the action taken is entered in the minutes of the meeting, or (c) the director delivers written notice of the director's dissent or abstention to the presiding officer of the meeting before its adjournment. The right of dissent or abstention is not available to a director who votes in favor of the action taken.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.9** **Waiver of Notice** **.** 

Whenever notice is required to be given to a director under any provision of the CCC or of the Articles of Incorporation or these Bylaws, a written waiver thereof, signed by the person entitled to notice, whether before or after the time stated therein, will be deemed equivalent to notice. Without limiting the manner by which such waiver may otherwise be delivered effectively, such waiver will be deemed delivered if made by electronic transmission. Attendance of a director at a meeting will constitute a waiver of notice of such meeting, except when the director attends a meeting for the express purpose of objecting and does object, at the beginning of the meeting or upon the director's arrival, to the transaction of any business because the meeting is not lawfully called or convened. Neither the business to be transacted at, nor the purpose of, any regular or special meeting of the directors, or members of a committee of directors, need be specified in any written waiver of notice unless so required by the Articles of Incorporation or these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3.10** **Board Action by Written Consent Without a Meeting** **.**

Any action required or permitted to be taken at any meeting of the Board of Directors, or of any committee thereof, may be taken without a meeting if all members of the Board of Directors or committee, as the case may be, consent thereto in writing or by electronic transmission and the writing or writings or electronic transmission or transmissions are filed with the minutes of proceedings of the Board of Directors or committee. Such filing will be in paper form if the minutes are maintained in paper form and will be in electronic form if the minutes are maintained in electronic form, and such filing may take place after the action by consent is taken. Any copy, facsimile or other reliable reproduction of a consent in writing may be substituted or used in lieu of the original writing for any and all purposes for which the original writing could be used,

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*provided that* such copy, facsimile or other reproduction is a complete reproduction of the entire original writing.

**ARTICLE 4**<br>**COMMITTEES**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4.1** **Committees of Directors** **.** 

The Board of Directors may designate one or more committees, with each committee to consist of one or more of the directors of the corporation. The Board of Directors may designate one or more directors as alternate members of any committee, who may replace any absent or disqualified member at any meeting of the committee. In case of the absence or disqualification of a member of a committee, the member or members thereof present at any meeting and not disqualified from voting, whether or not such member or members constitute a quorum, may unanimously appoint another member of the Board of Directors to act at the meeting in the place of any such absent or disqualified member. Any such committee, to the extent provided in the resolution of the Board of Directors or in these Bylaws, will have and may exercise all the powers and authority of the Board of Directors in the management of the business and affairs of the corporation, subject to the limitations contained in the CCC.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4.2** **Meetings and Action of Committees** **.** 

Each committee will keep regular minutes of its meetings and report the same to the Board of Directors when requested by the Board of Directors. Meetings and actions of committees will be governed by, and held and taken in accordance with, the provisions of Article 3, including, without limitation, Section 0 (Place of Meetings; Meetings by Telephone), Section 0 (Regular Meetings), Section 0 (Special Meetings; Notice), Section 0 (Quorum; Voting), Section 0 (Waiver of Notice) and Section 0 (Board Action by Written Consent Without a Meeting), with such changes in the context of those Bylaws as are necessary to substitute the committee and its members for the Board of Directors and its members, *provided, however, that* the time of regular meetings of committees may also be called by resolution of the Board of Directors and that notice of special meetings of committees will also be given to all alternate members, who will have the right to attend all meetings of the committee. Unless the Board of Directors adopts rules for the governance of a committee, then each committee may adopt its own governance rules, *provided that* such rules are not inconsistent with the provisions of the CCC, the Articles of Incorporation or these Bylaws.

**ARTICLE 5**<br>**OFFICERS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.1** **Officers** **.**

The officers of the corporation consist of a president and/or chief executive officer, and a secretary. The corporation may also have, at the discretion of the Board of Directors, a chairperson of the Board of Directors, a chief financial officer, a chief technology officer, a treasurer, one or more vice presidents, assistant vice presidents, assistant secretaries and assistant treasurers, and any such other officers as may be appointed by the Board of Directors or in accordance with the provisions of Section 0. Any number of offices may be held by the same person. Each officer

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will hold office until such officer's successor is elected and qualified or until such officer's earlier resignation or removal.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.2** **Election of Officers** **.** 

The officers of the corporation, except such officers as may be appointed in accordance with the provisions of Section 0, will be appointed by the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.3** **Subordinate Officers** **.** 

The Board of Directors may appoint, or empower the chief executive officer, the president or another officer to appoint or remove, such other officers and agents as the business of the corporation may require, each of whom will hold office for such period, have such authority and perform such duties as are provided in these Bylaws or as the Board of Directors (or, if so empowered, the chief executive officer, the president or another officer) may from time to time determine. If at any time any subordinate officer positions described in these Bylaws (or as provided by the Board of Directors) are vacant, the duties of such officer positions will be the responsibility of the chief executive officer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.4** **Removal and Resignation of Officers; Vacancies in Offices** **.** 

Any officer may be removed, either with or without cause, by the Board of Directors at any regular or special meeting of the Board of Directors or by any officer upon whom such power of removal may be conferred by the Board of Directors.

Any officer may resign at any time upon notice given in writing or by electronic transmission to the corporation. Any resignation will take effect at the date of the receipt of that notice or at any later time specified in the notice, *provided that* the Board of Directors (or if so empowered pursuant to Section 0, the chief executive officer, the president or another officer) may treat a resignation given with a future effective date as an immediate resignation. Unless otherwise specified in the notice, acceptance of the resignation is not necessary to make it effective. Any resignation is without prejudice to the rights (if any) of the corporation under any contract to which the officer is a party.

Any vacancy occurring in any office of the corporation may be filled by the Board of Directors (or if so empowered pursuant to Section 0, the chief executive officer, the president or another officer).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.5** **Powers and Duties of Officers Generally** **.** 

The officers of the corporation will have such powers and duties in the management of the corporation as are stated in these Bylaws or in a resolution of the Board of Directors or contract of employment that are not inconsistent with these Bylaws and, to the extent not so stated, as generally pertain to their respective offices and as are necessary to conduct customary management and operation of the corporation, subject to the control of the Board of Directors. A secretary or such other officer appointed to do so by the Board of Directors will have the duty to record the proceedings of the meetings of the stockholders, the Board of Directors and any committees in a book to be kept for that purpose.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.6** **Duties of the Chairperson of the Board** **.** 

The chairperson of the Board of Directors, if one is elected, will, if present, preside at meetings of the Board of Directors and exercise and perform such other powers and duties as may from time to time be assigned by the Board of Directors or as may be prescribed by these Bylaws. The chairperson will not be considered an officer of the corporation, unless so designated by the Board of Directors. The chairperson must be a director of the corporation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.7** **Duties of the Chief Executive Officer** **.** 

Subject to the control of the Board of Directors and such supervisory powers, if any, as may be given by the Board of Directors, the powers and duties of the chief executive officer of the corporation are:

(i)To act as the general manager and, subject to the control of the Board of Directors, to have general supervision, direction and control of the business and affairs of the corporation;

(ii)To preside at all meetings of the stockholders and, in the absence or nonexistence of a chairperson of the Board of Directors or a chair otherwise designated by the Board of Directors at a meeting, at all meetings of the Board of Directors; and

(iii)To affix the signature of the corporation to all deeds, conveyances, mortgages, guarantees, leases, obligations, bonds, certificates and other papers and instruments in writing that have been authorized by the Board of Directors; to sign certificates for shares of stock of the corporation; and, subject to the direction of the Board of Directors, to have general charge of the property of the corporation and to supervise and direct all officers, agents and employees of the corporation.

The president will be the chief executive officer of the corporation unless the Board of Directors designates another officer to be the chief executive officer. If there is no president, and the Board of Directors has not designated any other officer to be the chief executive officer, then the chairperson of the Board of Directors will be the chief executive officer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.8** **Duties of the President** **.** 

Subject to the supervisory powers of the chief executive officer, if there is such an officer and the president is not such officer, and subject to the control of the Board of Directors, the president will have general supervision, direction and control of the business and the subordinate officers of the corporation. The president will have the general powers and duties of management usually vested in the office of president of a corporation, including signing authority similar to the chief executive officer, and will have such other powers and duties as may be prescribed by the Board of Directors or these Bylaws. If no president is appointed, the chief executive officer will have the power and authority conferred to the president under these Bylaws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.9** **Duties of the Vice Presidents** **.** 

In the absence or disability of the president, the vice presidents (if any) in order of their rank as fixed by the Board of Directors or, if not ranked, a vice president designated by the Board

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of Directors, will perform all the duties of the president, and when so acting will have all the powers of, and be subject to all the restrictions upon, the president. The vice presidents will have such other powers and perform such other duties as from time to time may be prescribed for them respectively by the Board of Directors, these Bylaws, the chief executive officer or the president.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.10** **Duties of the Secretary** **.** 

The secretary will keep, or cause to be kept, a book of minutes or record of proceedings of all meetings and actions of directors, committees of directors and stockholders.

The secretary may give, or cause to be given, notice of meetings of the stockholders and of the Board of Directors required to be given by law or by these Bylaws. The secretary will keep the seal of the corporation (if any) in safe custody and will have such other powers and perform such other duties as from time to time may be prescribed by the Board of Directors, these Bylaws, the chief executive officer or the president.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.11** **Duties of the Chief Financial Officer** **.** 

The chief financial officer will be the principal financial officer, and, unless such duty is conferred to another officer by the Board of Directors, the chief accounting officer, of the corporation. The chief financial officer will have general direction of and supervision over the financial and, if applicable, accounting affairs of the corporation. The chief financial officer will render to the chief executive officer and the Board of Directors, at regular meetings of the Board of Directors, or whenever they may require it, an account of the financial condition of the corporation. The chief financial officer will have such other powers and perform such other duties as from time to time may be prescribed by the Board of Directors, these Bylaws, the chief executive officer or the president.

The chief financial officer will also be the treasurer of the corporation unless otherwise designated by the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.12** **Duties of the Chief Technology Officer** **.**

The chief technology officer will have such powers and perform such duties as from time to time may be prescribed by the Board of Directors, these Bylaws, the chief executive officer or the president.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.13** **Duties of the Treasurer** **.** 

The treasurer will have charge and custody of and be responsible for all funds and securities of the corporation, receive and give receipts for funds due and payable to the corporation from any source, and deposit funds in the name of the corporation in banks, trust companies or other depositories selected in accordance with the provisions of these Bylaws, and in general perform all duties incident to the office of treasurer and other duties as from time to time may be prescribed by the Board of Directors, these Bylaws, the chief executive officer or the president.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.14** **Duties of the Assistant Secretary** **.**

The assistant secretary or, if there is more than one, the assistant secretaries, in the order determined by the Board of Directors (or if there be no such determination, then in the order of their election), will, in the absence of the secretary or in the event of the inability or refusal of such officer to act, perform the duties and exercise the powers of the secretary and will have such other powers and perform such other duties as from time to time may be prescribed by the Board of Directors, these Bylaws, the chief executive officer or the president.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.15** **Duties of the Assistant Treasurer** **.** 

The assistant treasurer or, if there is more than one, the assistant treasurers, in the order determined by the Board of Directors (or if there be no such determination, then in the order of their election), will, in the absence of the treasurer or in the event of the inability or refusal of such officer to act, perform the duties and exercise the powers of the treasurer and will have such other powers and perform such other duties as from time to time may be prescribed by the Board of Directors, these Bylaws, the chief executive officer or the president.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5.16** **Loans to Officers and Employees** **.** 

The corporation may lend money to, guarantee any obligation of, or otherwise assist any officer or other employee of the corporation or any of its subsidiaries, including any officer or employee who is a director of the corporation or any of its subsidiaries, whenever, in the judgment of the directors, such loan, guaranty or assistance may reasonably be expected to benefit the corporation. The loan, guaranty or other assistance may be with or without interest and may be unsecured, or secured in such manner as the Board of Directors approves, including, without limitation, a pledge of shares of stock of the corporation. Nothing in this Section 0 will be deemed to deny, limit or restrict the powers of guaranty or warranty of the corporation at common law or under any statute. Notwithstanding the foregoing, any such loan made, guaranteed or arranged for by the corporation will be deemed to contain a provision requiring the borrower to repay the obligation in full if the corporation becomes subject to the restrictions of the Sarbanes-Oxley Act of 2002, as amended, or if the borrower becomes an officer or director of a parent entity that is subject to the restrictions of the Sarbanes-Oxley Act of 2002, as amended.

**ARTICLE 6**<br>**INDEMNIFICATION OF DIRECTORS, OFFICERS, EMPLOYEES AND AGENTS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.1** **Indemnification of Directors and Officers** **.**

The corporation will indemnify and hold harmless, to the fullest extent permitted by applicable law as it presently exists or may hereafter be amended, any person (an "Indemnified Person") who was or is made or is threatened to be made a party or is otherwise involved in any action, suit or proceeding, whether civil, criminal, administrative or investigative (a "Proceeding"), by reason of the fact that such person, or a person for whom such person is the legal representative, is or was a director or officer of the corporation or, while a director or officer of the corporation, is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or of a partnership, joint venture, limited liability company, trust, enterprise or nonprofit entity, including service with respect to employee benefit plans, against all liability

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and loss suffered and expenses (including attorneys' fees) reasonably incurred by such Indemnified Person in such Proceeding. For purposes of this Article 6, "officers" only include officers appointed by the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.2** **Successful Defense** **.** 

To the extent that a present or former director or officer of the corporation has been successful on the merits or otherwise in defense of any Proceeding described in Section 0, or in defense of any claim, issue or matter therein, such Indemnified Person will be indemnified against expenses (including attorneys' fees) actually and reasonably incurred by such person in connection therewith.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.3** **Advancement of Expenses of Directors and Officers** **.**

The corporation will pay the reasonable expenses (including attorneys' fees) incurred by an Indemnified Person in defending any Proceeding in advance of its final disposition, *provided, however, that*, to the extent required by law, such payment of expenses in advance of the final disposition of the Proceeding will be made only upon receipt of an undertaking by the Indemnified Person to repay all amounts advanced if it should be ultimately determined that the Indemnified Person is not entitled to be indemnified under this Article 6 or otherwise; *provided further, that*, the corporation is not required to advance any expenses to a person against whom the corporation directly brings a claim alleging that such person has (a) breached such person's fiduciary duties to the corporation, or (b) committed an act or omission not in good faith or that involves intentional misconduct or a knowing violation of law, or (c) derived an improper personal benefit from a transaction.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.4** **Indemnification of Employees and Agents** **.** 

The corporation may indemnify and advance expenses to any person who was or is made or is threatened to be made or is otherwise involved in any Proceeding by reason of the fact that such person, or a person for whom such person is the legal representative, is or was an employee or agent of the corporation or, while an employee or agent of the corporation, is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation or of a partnership, joint venture, limited liability company, trust, enterprise or nonprofit entity, including service with respect to employee benefit plans, against all liability and loss suffered and expenses (including attorneys' fees) reasonably incurred by such person in connection with such Proceeding. The ultimate determination of entitlement to indemnification of persons who are non-director or officer employees or agents will be made in such manner as is determined by the Board of Directors in its sole discretion.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.5** **Advancement of Expenses of Employees and Agents** **.** 

The corporation may pay the reasonable expenses (including attorneys' fees) incurred by an employee or agent in defending any Proceeding in advance of its final disposition on such terms and conditions as may be determined by the Board of Directors.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.6** **Limitation on Indemnification and Advancement of Expenses** **.**

Subject to the requirements in Section 0 and the CCC, the corporation will not be required to provide indemnification or, with respect to clauses (a), (c) and (d) below, advance expenses to any person pursuant to this Article 6:

(a)in connection with any Proceeding (or part thereof) initiated by such person except (i) as otherwise required by law or (ii) in specific cases if the Proceeding was authorized by the Board of Directors;

(b)in connection with any Proceeding (or part thereof) against such person providing for an accounting or disgorgement of profits pursuant to the provisions of Section 16(b) of the Securities Exchange Act of 1934, as amended, or similar provisions of any federal, state or local statutory law or common law;

(c) for amounts for which payment has actually been made to or on behalf of such person under any statute, insurance policy or indemnity provision, except with respect to any excess beyond the amount paid; or

(d) if prohibited by applicable law.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.7** **Non-Exclusivity of Rights; Conflicts** **.**

The rights conferred on any person by this Article 6 will not be exclusive of any other rights which such person may have or hereafter acquire under any statute, the Articles of Incorporation or any agreement, or pursuant to any vote of stockholders or disinterested directors or otherwise. No indemnification or advance will be made under this Article 6, except where such indemnification or advance is mandated by law or the order, judgment or decree of any court of competent jurisdiction, in any circumstance where it appears: (a) that it would be inconsistent with a provision of the Articles of Incorporation, these Bylaws, a resolution of the stockholders or an agreement in effect at the time of the accrual of the alleged cause of the action asserted in the Proceeding in which the expenses were incurred or other amounts were paid, which prohibits or otherwise limits indemnification; or (b) that it would be inconsistent with any condition expressly imposed by a court in approving a settlement.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.8** **Insurance** **.**

The Board of Directors may, to the full extent permitted by applicable law as it presently exists, or may hereafter be amended from time to time, authorize an appropriate officer or officers to purchase and maintain at the corporation's expense insurance: (a) to indemnify the corporation for any obligation which it incurs as a result of the indemnification of directors, officers and employees under the provisions of this Article 6; and (b) to indemnify or insure directors, officers and employees against liability in instances in which they may not otherwise be indemnified by the corporation under the provisions of this Article 6.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6.9** **Amendment or Repeal** **.**

Any repeal or modification of the foregoing provisions of this Article 6 will not adversely affect any right or protection hereunder of any person in respect of any act or omission occurring prior to the time of such repeal or modification. The rights provided hereunder will inure to the benefit of any Indemnified Person and such person's heirs, executors and administrators.

**ARTICLE 7**<br>**RECORDS AND REPORTS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**7.1** **Maintenance and Inspection of Share Register and Other Books and Records** **.** 

The corporation will keep a record of its stockholders, listing their names and addresses and the number and class of shares held by each stockholder, a copy of these Bylaws as amended to date, accounting books, minute books and other records. The books and records of the corporation may be kept (subject to any statutory provision) outside the State of California at such place or places as may be designated from time to time by the corporation. Any records administered by or on behalf of the corporation may be maintained on any information storage device, method, or one or more electronic networks or databases (including one or more distributed electronic networks or databases); *provided that* the records so kept can be converted into clearly legible paper form within a reasonable time, and, with respect to the stock ledger, the records so kept comply with the CCC. The corporation will so convert any records so kept upon the request of any person entitled to inspect such records pursuant to applicable law.

Stockholders will have the right to inspect the corporation's stock ledger and its other books and records only to the extent required, and in accordance with, the CCC and this Section 0. Any stockholder of record, in person or by attorney or other agent, seeking to inspect the corporation's stock ledger and its other books and records or make copies or extracts therefrom must provide written demand to the corporation at its registered office in California or at its principal place of business. Such demand must be under oath stating the purpose thereof, which purpose must be reasonably related to such person's interest as a stockholder. The demand must further be accompanied by documentary evidence of the stockholder's beneficial ownership of shares of the corporation's stock and state that such documentary evidence is a true and correct copy of what it purports to be. In every instance where an attorney or other agent is the person who seeks the right to inspection, the demand under oath must be accompanied by a power of attorney or such other writing that authorizes the attorney or other agent to so act on behalf of the stockholder.

**ARTICLE 8**<br>**STOCK AND STOCK CERTIFICATES**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.1** **Stock Certificates; Transfer Agents and Registrars** **.**

No shares of the corporation will be issued unless authorized by the Board of Directors.

The shares of the corporation will be represented by certificates unless the Board of Directors provides by resolution that some or all of any or all classes or series of its stock will be uncertificated shares that may be evidenced by a book-entry system maintained by the registrar of

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such stock. Any such resolution will not apply to shares represented by a certificate until such certificate is surrendered to the corporation. If shares are represented by certificates, such certificates will be in the form, other than bearer form, approved by the Board of Directors or the President, Chief Executive Officer or Secretary of the corporation. The certificates representing shares of stock, if any, will be signed by, or in the name of, the corporation by any two authorized officers of the corporation (it being understood that the chairperson of the Board of Directors, the chief executive officer, the president, any vice president, the treasurer, any assistant treasurer, the secretary or any assistant secretary of the corporation will be authorized officers for such purpose). The Board of Directors may appoint, or authorize any officer or officers to appoint, one or more transfer agents or registrars of the stock of the corporation from time to time. Any or all of the signatures on stock certificates may be facsimiles. In case any officer, transfer agent or registrar who has signed or whose facsimile signature has been placed upon a certificate has ceased to be such officer, transfer agent or registrar before such certificate is issued, it may be issued by the corporation with the same effect as if such person were such officer, transfer agent or registrar at the date of issue.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.2** **Special Designation on Certificates** **.** 

The corporation may restrict the transfer, the registration of transfer and the ownership of its securities. The corporation may place legends or notations on stock certificates or deliver notices to uncertificated stockholders indicating the restrictions, which will be binding to the fullest extent permitted by the CCC.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.3** **Lost Certificates** **.** 

Except as provided in this Section 0, no new certificate for shares will be issued to replace a previously issued certificate unless the latter is surrendered to the corporation and cancelled at the same time. The corporation may issue a new certificate of stock or uncertificated shares in the place of any certificate theretofore issued by it that is alleged to have been lost, stolen or destroyed, and the corporation may require the owner of the lost, stolen or destroyed certificate, or the legal representative of such owner, to give the corporation a bond or an indemnity sufficient to protect it against any claim that may be made against it on account of the alleged loss, theft or destruction of any such certificate or the issuance of such new certificate or uncertificated shares.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.4** **Transfer of Stock; Restrictions on Transfer** **.** 

(a)Subject to the other provisions of this Article 8, including those relating to uncertificated shares and restrictions on transfer, upon surrender to the corporation or the transfer agent of the corporation of a certificate for shares duly endorsed or accompanied by proper evidence of succession, assignment or authority to transfer, the corporation will issue a new certificate, or, in the case of uncertificated shares, a notice of issuance of shares, to the person or entity ("Person") to whom such shares are being transferred, cancel the old certificate (if any) and record the transaction in the corporation's stock records. For clarity, in the case of a transfer of certificated shares that have been designated by resolution of the Board of Directors to be uncertificated shares, both the transferred shares issued to the transferee and any balance shares issued to the transferor will be uncertificated.

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(b)The corporation may require the transferring stockholder to pay a reasonable transfer processing fee for any proposed transfer in an amount to be determined by the corporation. 

(c)Notwithstanding anything to the contrary in these Bylaws, except as expressly permitted in this Section 0, a stockholder may not transfer, sell, assign or otherwise dispose of (whether voluntarily, involuntarily, by gift, or otherwise) ("Transfer"), any shares of the corporation's common stock (excluding shares of common stock issued upon conversion of preferred stock now or hereafter authorized) ("Restricted Common Stock"), or any economic or beneficial interest in any such shares of Restricted Common Stock, to any Person without the prior approval of the Board of Directors, which approval may be granted or withheld in the Board of Directors' sole and absolute discretion. Any transaction designed to give the stockholder essentially the same economic benefit as a sale or other transfer of shares of Restricted Common Stock will be deemed to constitute a Transfer of such shares. Any purported Transfer of any shares of Restricted Common Stock effected in violation of this Section 0 will be null and void and will have no force or effect and the corporation will not be required to register any such purported transfer, unless the Board of Directors ratifies such Transfer.

(d)The restrictions contained in Section 0(c) will not apply to any Permitted Transfer. A "Permitted Transfer" as used in this Section 0 means: (i) a Transfer of Restricted Common Stock that is expressly contemplated by a written waiver by the corporation (approved by the Board of Directors) of any right of first refusal or similar right in favor of the corporation (including, but not limited to, Section 8.5); (ii) any repurchase by the corporation (approved by the Board of Directors) of shares of Restricted Common Stock, or any economic or beneficial interest in any such shares upon the occurrence of certain events (such as the termination of employment or services) that are specified in a written agreement between the corporation and such stockholder; (iii) a voluntary Transfer, either during such stockholder's lifetime or on death by beneficiary designation, will or intestacy, to (A) such stockholder's lineal descendant or antecedent, spouse (or spouse's antecedents), ex-spouse (but solely in connection with a transfer made pursuant to a divorce settlement), parent, sibling (or their descendants), stepchild (or their antecedents or descendants), sibling of parent (or their antecedents or descendants), spouse of sibling (or their antecedents or descendants), including adoptive relationships, or any person sharing such stockholder's household (other than a tenant or an employee) (such stockholder's "Immediate Family"); (B) any custodian or trustee for the account of such stockholder or one or more members of such stockholder's Immediate Family; (C) any limited partnership, limited liability company, or similar entity of which the stockholder, one or more members of such stockholder's Immediate Family; or (D) any trust or other entity for the account of such stockholder or of which one or more members of such stockholder's Immediate Family will be the controlling or beneficial owner(s); (iv) if the stockholder is a partnership, limited liability company or a corporation, any Transfer to (A) a partner of such partnership, a member of such limited liability company or stockholder of such corporation, (B) an affiliate of such partnership, limited liability company or corporation (including, without limitation, any affiliated investment fund of such stockholder), (C) a retired partner of such partnership or a retired member of such limited liability company, and (D) the estate of any such partner, member or stockholder; (v) if the stockholder is a corporation, any Transfer pursuant to and in accordance with the terms of any merger, consolidation, reclassification of shares, or capital reorganization of such stockholder, or pursuant to a sale of all or substantially all of the stock or assets of such stockholder; and (vi) any Transfer by a mutual fund, pension fund, pooled investment vehicle or institutional client advised by an investment

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advisor registered under the Investment Advisers Act of 1940 (each, an "Advisory Client"), to another Advisory Client; *provided* in each case that the transferee agrees in writing to be bound by all rights and restrictions applicable to the shares of Restricted Common Stock so transferred, including, without limitation, the restrictions contained in these Bylaws. For purposes of this section, "spouse" includes "spousal equivalents" as such term is defined in Rule 501(j) of Regulation D under the Securities Act of 1933, as amended. In addition, if a stockholder Transfers shares of Restricted Common Stock in accordance with this paragraph to an estate planning, gifting, or wealth management vehicle of a type contemplated in clause (iii) above, any future Transfer by such vehicle that would have been a Permitted Transfer under clause (iii) above if the transferor had been the original stockholder shall also be considered a Permitted Transfer.

(e)Shares transferred in compliance with this Section 0, including, without limitation, any Permitted Transfer, will remain subject to the restrictions set forth herein following such transfer.

(f)Any stockholder who proposes to Transfer any shares of Restricted Common Stock (even if such proposed Transfer is a Permitted Transfer) will first give written notice thereof to the corporation. The notice must name the proposed transferee and state the number of shares to be transferred, the proposed consideration, and all other terms and conditions of the proposed Transfer. Any Transfer that is approved by the Board of Directors pursuant to Section 8.4(c) that is not a Permitted Transfer shall first be subject to the corporation's right of first refusal in Section 8.5 of these Bylaws and shall not be completed unless and until such provision has been complied with. The corporation may require the stockholder to supplement its notice with such additional information as the corporation may request.

(g)Certificates representing, and in the case of uncertificated securities, notices of issuance with respect to, shares of stock of the corporation will have impressed on, printed on, written on or otherwise affixed to them such legends as may be required by applicable law, including without limitation the following (or substantially similar) legends:

"THE SHARES REPRESENTED HEREBY HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED, OR ANY APPLICABLE STATE SECURITIES LAW AND MAY NOT BE SOLD, PLEDGED, OR OTHERWISE TRANSFERRED WITHOUT EFFECTIVE REGISTRATIONS THEREUNDER OR AN OPINION OF COUNSEL, SATISFACTORY TO THE CORPORATION AND ITS COUNSEL, THAT SUCH REGISTRATIONS ARE NOT REQUIRED.

THE TRANSFER OF SECURITIES REFERENCED HEREIN MAY BE SUBJECT TO RESTRICTIONS REQUIRING APPROVAL OF THE BOARD OF DIRECTORS PURSUANT TO AND IN ACCORDANCE WITH THE CORPORATION'S BYLAWS, COPIES OF WHICH MAY BE OBTAINED UPON WRITTEN REQUEST TO THE CORPORATION AT ITS PRINCIPAL PLACE OF BUSINESS. THE CORPORATION

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WILL NOT REGISTER OR OTHERWISE RECOGNIZE OR GIVE EFFECT TO ANY PURPORTED TRANSFER OF SHARES OF STOCK THAT DOES NOT COMPLY WITH THE CORPORATION'S BYLAWS."

The corporation will take all such actions as are practicable to cause the certificates representing, and notices of issuance with respect to, shares that are subject to the restrictions on transfer set forth in this Section 0 to contain the foregoing legends.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.5** **Right of First Refusal** **.**

Before any stockholder may Transfer any shares of Restricted Common Stock in a transaction that is not a Permitted Transfer and that has been approved by the Board of Directors pursuant to Section 8.4 (such shares proposed to be transferred, the "ROFR Shares"), the corporation will have a right of first refusal (the "Right of First Refusal") to purchase the ROFR Shares on the following terms and conditions:

(a)The stockholder will deliver to the corporation a written notice (the "ROFR Notice") stating: (1) the stockholder's bona fide intention to Transfer the ROFR Shares; (2) the name of each proposed purchaser or other transferee ("Proposed Transferee"); (3) the number of ROFR Shares to be transferred to each Proposed Transferee; and (4) the terms and conditions of each proposed Transfer, including (without limitation) the purchase price for such ROFR Shares (the "Transfer Purchase Price"). The stockholder will offer the ROFR Shares at the Transfer Purchase Price and on the same terms (or terms as similar as reasonably possible) to the corporation or its assignee(s).

(b)At any time within 45 days after receipt of the ROFR Notice, the corporation and/or its assignee(s) may, by giving written notice to the stockholder, elect to purchase any or all of the ROFR Shares proposed to be transferred to any one or more of the Proposed Transferees, at the Transfer Purchase Price. In the case of an involuntary Transfer (including transfers by operation of law, or in connection with divorce, dissolution, legal separation or annulment), or if the Transfer Purchase Price consists of no legal consideration (as, for example, in the case of a transfer by gift), the purchase price will be the fair market value of the ROFR Shares as determined in good faith by the Board of Directors.

(c)The corporation or its assignee(s) will pay the Transfer Purchase Price in cash, by cancellation of all or a portion of any outstanding indebtedness owed by the stockholder to the corporation, or by any combination thereof (as determined by the corporation or its assignee(s)) within 45 days after receipt of the ROFR Notice or in the manner and at the times set forth in the ROFR Notice (if later). If the Transfer Purchase Price includes consideration other than cash, the cash equivalent value of the non-cash consideration (as determined by the Board of Directors in good faith) may be paid in lieu of the non-cash consideration.

(d)If any of the ROFR Shares proposed in the Notice to be transferred to a given Proposed Transferee are not purchased under the Right of First Refusal, then, subject to any other applicable restrictions on Transfer, the stockholder may Transfer any unpurchased ROFR Shares to that Proposed Transferee at the Transfer Purchase Price or at a higher price within 120 days

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after the date of the ROFR Notice. All ROFR Shares held by the transferee following the Transfer will continue to be subject to the provisions of this Section 8.5 in the same manner as before such Transfer. If the ROFR Shares described in the ROFR Notice are not transferred to the Proposed Transferee within 120 days, or if the stockholder proposes to change the price or other terms to make them more favorable to the Proposed Transferee, the stockholder must provide a new ROFR Notice to the corporation, and the corporation and/or its assignees will again be offered the Right of First Refusal before any ROFR Shares held by the stockholder may be sold or otherwise transferred.

(e)Notwithstanding the foregoing, Permitted Transfers are exempt from the Right of First Refusal, *provided that* in any such case the transferee will receive and hold such ROFR Shares subject to the provisions of this Section 8.5 and any other restrictions set forth in these Bylaws, and there will be no further Transfer of such stock except in accordance with this Section 8.5 and the other provisions of these Bylaws.

(f)The provisions of this Section 8.5 may be waived with respect to any proposed Transfer by the corporation upon duly authorized action of its Board of Directors. The corporation may assign its Right of First Refusal with respect to any proposed Transfer to one or more assignees upon approval by the Board of Directors.

(g)Any Transfer, or purported Transfer, of the ROFR Shares will be null and void unless the terms, conditions, and provisions of this Section 0 are strictly observed and followed or the Board of Directors ratifies such Transfer; *provided, however, that* to the extent this Section 0 conflicts with any agreement providing the corporation with a right of first refusal on transfer of the shares, the terms of such agreement will control and compliance with such agreement will be deemed compliance with this Section 8.5 in full.

(h)The corporation's right of first refusal under this Section 0 will terminate on the earliest to occur of a Change of Control, an IPO, or a SPAC Transaction. A "Change of Control" means consummation, in a single transaction or in a series of related transactions, of any one or more of the following events: (i) any person or entity becomes the owner, directly or indirectly, of stock of the corporation representing more than fifty percent (50%) of the combined voting power of the corporation's then outstanding stock other than by virtue of a merger, consolidation or similar transaction; (ii) a merger, consolidation or similar transaction involving (directly or indirectly) the corporation and, immediately after the consummation of such merger, consolidation or similar transaction, the stockholders of the corporation immediately prior thereto do not own, directly or indirectly, either (A) outstanding voting stock representing more than fifty percent (50%) of the combined outstanding voting power of the surviving entity in such merger, consolidation or similar transaction, or (B) more than fifty percent (50%) of the combined outstanding voting power of the parent of the surviving entity in such merger, consolidation or similar transaction, in each case in substantially the same proportions as their ownership of the outstanding voting stock of the corporation immediately prior to such transaction; or (iii) a sale, lease, exclusive license or other disposition of all or substantially all of the consolidated assets of the corporation and its subsidiaries, other than a sale, lease, license or other disposition of all or substantially all of the consolidated assets of the corporation and its subsidiaries to a person or entity, more than fifty percent (50%) of the combined voting power of the voting stock of which are owned by stockholders of the corporation in substantially the same proportions as their

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ownership of the outstanding voting stock of the corporation immediately prior to such sale, lease, license or other disposition. However, the term Change of Control will not include (1) a SPAC Transaction (except as determined by the Board of Directors in its sole discretion) or (2) a sale of assets, merger or other transaction effected exclusively for the purpose of changing the domicile of the corporation. In addition, a Change of Control will not be deemed to occur (A) on account of the acquisition of stock of the corporation by an investor, any affiliate thereof or any other entity or person that acquires the corporation's stock in a transaction or series of related transactions the primary purpose of which is to obtain financing for the corporation through the issuance of stock, or (B) solely because the level of ownership held by any person or entity (the "Subject Person") exceeds the designated percentage threshold of the outstanding voting stock as a result of a repurchase or other acquisition of voting stock by the corporation reducing the number of shares outstanding. However, if a Change of Control would occur (but for the operation of this sentence) as a result of the acquisition of voting stock by the corporation, and after such share acquisition, the Subject Person becomes the owner of any additional voting stock that, assuming the repurchase or other acquisition had not occurred, increases the percentage of the then outstanding voting stock owned by the Subject Person over the designated percentage threshold, then a Change of Control will be deemed to occur. "IPO" means the first sale of Common Stock to the general public pursuant to a registration statement filed with and declared effective by the Securities and Exchange Commission under the Securities Act, including a registration statement in connection with a direct listing, but excluding a registration statement relating solely to the issuance of Common Stock pursuant to a business combination or an employee incentive or benefit plan. "SPAC Transaction" means a transaction in which the corporation's outstanding shares of capital stock are exchanged for or otherwise converted into securities that are publicly listed, or contemplated to be publicly listed pursuant to the transaction governing such exchange or conversion, on a securities exchange, excluding an IPO, but including through a merger, acquisition, business combination or similar transaction, in one transaction or series of related transactions, involving a vehicle commonly known as a special purpose acquisition company (SPAC), a reverse merger or otherwise.

(i)The certificates representing shares of stock of the corporation that are subject to the right of first refusal contained in this Section 0 will bear on their face the following legend so long as the foregoing right of first refusal remains in effect:

"THE SHARES REPRESENTED BY THIS CERTIFICATE ARE SUBJECT TO A RIGHT OF FIRST REFUSAL OPTION IN FAVOR OF THE CORPORATION AND/OR ITS ASSIGNEE(S), AS PROVIDED IN THE BYLAWS OF THE CORPORATION."

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.6** **Stock Transfer Agreements** **.** 

The corporation will have power to enter into and perform any agreement with any number of stockholders of any one or more classes of stock of the corporation to restrict the transfer of shares of stock of the corporation of any one or more classes or series owned by such stockholders in any manner not prohibited by the CCC.

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&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8.7** **Registered Stockholders** **.** 

The corporation will be entitled to recognize the exclusive right of a person registered on its books as the owner of shares to receive dividends and to vote as such owner, will be entitled to hold liable for calls and assessments the person registered on its books as the owner of shares, and will not be bound to recognize any equitable or other claim to or interest in such share or shares on the part of another person, whether or not it receives express or other notice thereof, except as otherwise provided by the laws of the State of California.

**ARTICLE 9**<br>**GENERAL MATTERS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.1** **Checks; Drafts; Evidences of Indebtedness** **.** 

From time to time, the Board of Directors may determine by resolution which person or persons may sign or endorse all checks, drafts, other orders for payment of money, notes or other evidences of indebtedness that are issued in the name of or payable to the corporation, and only the persons so authorized may sign or endorse those instruments. The Board of Directors may delegate to an officer the authority to make such determinations and authorizations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.2** **Corporate Contracts and Instruments; How Executed** **.** 

The Board of Directors, except as otherwise provided in these Bylaws, may authorize any officer or officers, or agent or agents, to enter into any contract or execute any instrument in the name of and on behalf of the corporation; such authority may be general or confined to specific instances. Unless such power is so authorized or ratified by the Board of Directors, provided in these Bylaws, or within the agency power of an officer, no officer, agent or employee will have any power or authority to bind the corporation by any contract or engagement or to pledge its credit or to render it liable for any purpose or for any amount.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.3** **Fiscal Year** **.** 

The fiscal year of the corporation will be the same as the calendar year unless otherwise fixed by resolution of the Board of Directors.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.4** **Seal** **.**

The Board of Directors may, but is not required to, adopt and alter a corporate seal, and may use the same by causing it or a facsimile thereof to be impressed or affixed or in any other manner reproduced.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.5** **Representation of Shares of Other Corporations** **.** 

The chairperson of the Board of Directors, the chief executive officer, the president, any vice president, the treasurer, any assistant treasurer, the secretary or any assistant secretary of the corporation, or any other person authorized by the Board of Directors or the president or a vice president, is authorized to vote, represent and exercise on behalf of the corporation all rights incident to any and all shares of any other corporation or corporations standing in the name of the

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corporation. The authority granted herein may be exercised either by such person directly or by any other person authorized to do so by proxy or power of attorney duly executed by such person having the authority.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.6** **Construction; Definitions** **.** 

Unless the context requires otherwise, the general provisions, rules of construction and definitions in the CCC will govern the construction of these Bylaws. Without limiting the generality of the foregoing, the singular number includes the plural, the plural number includes the singular, the term "including" means "including but not limited to," and the term "person" includes a corporation, limited liability company, trust partnership or other entity and a natural person.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.7** **Facsimile or Electronic Signature** **.**

In addition to the provisions for use of facsimile or electronic signatures elsewhere specifically authorized in these Bylaws, any document, including, without limitation, any consent, agreement, certificate or instrument, required by the CCC, the Articles of Incorporation or these Bylaws to be executed by any officer, director, stockholder, employee or agent of the corporation may be executed using a facsimile or other form of electronic signature to the fullest extent permitted by applicable law. All other contracts, agreements, certificates or instruments to be executed on behalf of the corporation may be executed using a facsimile or other form of electronic signature to the fullest extent permitted by applicable law. The terms 'electronic mail,' 'electronic mail address,' 'electronic signature' and 'electronic transmission' as used herein shall have the meanings ascribed thereto in the CCC.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9.8** **Annual Report** **.**

The corporation will cause an annual report to be sent to the stockholders of the corporation to the extent required by applicable law. If and so long as there are fewer than 100 holders of record of the corporation's shares, the requirement of sending an annual report to the stockholders of the corporation is hereby expressly waived (to the extent permitted under applicable law).

**ARTICLE 10**<br>**AMENDMENTS**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**10.1** **Amendments** **.** 

Subject to any voting requirements set forth in the corporation's Articles of Incorporation, these Bylaws or other bylaws of the corporation may be adopted, amended or repealed by the Board of Directors. The stockholders may make additional Bylaws and may adopt, amend or repeal any bylaws whether such bylaws were originally adopted by them or otherwise.

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**CERTIFICATE OF ADOPTION** <br>**OF** 

**AMENDED AND RESTATED BYLAWS**<br>**OF**<br>**MKG ENTERPRISES CORP.**

The undersigned hereby certifies that the undersigned is the duly elected, qualified and acting Secretary of MKG Enterprises Corp., a California corporation (the "Corporation"), and that the foregoing Bylaws constitute the bylaws of the Corporation as duly adopted by the Corporation's Board of Directors on October 17, 2025.

Executed as of October 17, 2025.

 <br> By: /s/ Marshawn Govan<br> Name: Marshawn Govan<br> Title: CEO and President<br>

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## Ex1A-4

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**SUBSCRIPTION AGREEMENT**

**For Qualified Subscribers**

**MKG ENTERPRISES CORP.**

**A CALIFORNIA CORPORATION**

**This is a Subscription for Series A-2 Preferred Stock**

**THE UNITS OF THE COMPANY SUBJECT TO THIS SUBSCRIPTION AGREEMENT ARE SECURITIES WHICH HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE "ACT"). THE UNITED STATES SECURITIES AND EXCHANGE COMMISSION (THE "SEC") DOES NOT PASS UPON THE MERITS OF OR GIVE ITS APPROVAL TO ANY SECURITIES OFFERED OR THE TERMS OF THE OFFERING, NOR DOES IT PASS UPON THE ACCURACY OR COMPLETENESS OF ANY OFFERING CIRCULAR OR OTHER SELLING LITERATURE. THE SEC HAS NOT MADE AN INDEPENDENT DETERMINATION THAT THE SECURITIES ARE EXEMPT FROM REGISTRATION. THESE SECURITIES ARE OFFERED PURSUANT TO AN EXEMPTION FROM REGISTRATION WITH THE SEC. THE SEC HAS NOT MADE AN INDEPENDENT DETERMINATION THAT THIS INVESTMENT INVOLVES A DEGREE OF RISK THAT MAY NOT BE SUITABLE FOR ALL PERSONS. ONLY THOSE INVESTORS WHO CAN BEAR THE LOSS OF A SIGNIFICANT PORTION OF THEIR INVESTMENT SHOULD PARTICIPATE IN THE INVESTMENT.**

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1 – SUBSCRIPTION AGREEMENT

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THIS SUBSCRIPTION AGREEMENT (this "**Agreement**" or this "**Subscription**") is made and entered into as of _____________________, by and between the undersigned (the "**Subscriber**," "**Investor**" or "**you**") and MKG Enterprises Corp., a California corporation ("**MKG**" or "**Company**" or "**we**" or "**us**" or "**our**"), with reference to the facts set forth below.

WHEREAS, subject to the terms and conditions of this Agreement, the Subscriber wishes to irrevocably subscribe for and purchase (subject to acceptance of such subscription by MKG) certain shares of the Company's capital stock in the form of series A-2 preferred stock (the "**Shares**"), as set forth in Section 1 and on the signature page hereto, offered pursuant to the most recent Offering Circular of MKG (the "**Offering Circular**") qualified by the Securities and Exchange Commission (the "**SEC**").

NOW, THEREFORE, in order to implement the foregoing and in consideration of the mutual representations, warranties, covenants and agreements contained herein and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the parties hereto agree as follows:

**NOTICE REGARDING AGREEMENT TO ARBITRATE**

**ALL INVESTORS ARE REQUIRED TO ARBITRATE ANY DISPUTE ARISING OUT OF THEIR INVESTMENT IN THE COMPANY. ALL INVESTORS FURTHER AGREE THAT THE ARBITRATION WILL BE BINDING AND HELD IN THE STATE OF CALIFORNIA, IN THE FRESNO METROPOLITAN AREA. EACH INVESTOR ALSO AGREES TO WAIVE ANY RIGHTS TO A JURY TRIAL. OUT OF STATE ARBITRATION MAY FORCE AN INVESTOR TO ACCEPT A LESS FAVORABLE SETTLEMENT FOR DISPUTES. OUT OF STATE ARBITRATION MAY ALSO COST AN INVESTOR MORE TO ARBITRATE A SETTLEMENT OF A DISPUTE.**

**THESE DISPUTE RESOLUTION PROVISIONS APPLY IN ANY LITIGATION RELATING TO THIS SUBSCRIPTION AGREEMENT, OUR COMMON SHARES OR THE COMPANY, INCLUDING CLAIMS UNDER THE U.S. FEDERAL SECURITIES LAWS.**

**BY AGREEING TO BE SUBJECT TO THE ARBITRATION PROVISION CONTAINED IN OUR SUBSCRIPTION AGREEMENT (WHICH IS ALSO INCLUDED IN OUR OPERATING AGREEMENT), INVESTORS WILL NOT BE DEEMED TO WAIVE THE COMPANY'S COMPLIANCE WITH THE FEDERAL SECURITIES LAWS AND THE RULES AND REGULATIONS PROMULGATED THEREUNDER.**

**BY AGREEING TO BE SUBJECT TO THE WAIVER PROVISIONS, INVESTORS WILL NOT BE DEEMED TO WAIVE FUND'S COMPLIANCE WITH THE FEDERAL SECURITIES LAWS AND THE RULES AND REGULATIONS PROMULGATED THEREUNDER.**

1.**Subscription**.

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| &nbsp;&nbsp;AMOUNT OF INVESTMENT: | &nbsp;&nbsp;$ |
| &nbsp;&nbsp;NUMBER OF SHARES PURCHASED:  |  |

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Subscribers are required to electronically complete this Agreement for the desired investment amount. A Subscriber's electronic signature, whether digital or encrypted, included in this Agreement is intended to authenticate this Agreement and to have the same force and effect as a manual signature. Electronic

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signature means any electronic symbol or process associated with a record and adopted by Subscriber with intent to sign such record.

1.1Subscriber acknowledges and agrees that this subscription cannot be withdrawn, terminated, or revoked. Subscriber agrees to become a Shareholder and to be bound by all the terms and conditions of the Articles and Bylaws. This subscription shall be binding on the heirs, executors, administrators, successors and assigns of the Subscriber. This subscription is not transferable or assignable by the Subscriber, except as expressly provided in this Agreement, the Offering Circular, the Articles and Bylaws.

1.2This subscription may be rejected as a whole or in part by the Company in its sole and absolute discretion. If this subscription is rejected, the Subscriber's funds shall be returned to the extent of such rejection. This subscription shall be binding on the Company only upon its acceptance of the same.

1.3Neither the execution nor the acceptance of this Agreement constitutes the Subscriber as a Shareholder or secured creditor of the Company. This is an agreement only to purchase the Shares in the amount set forth above; and the Subscriber will become a Shareholder only after the Subscriber's funds are duly transferred to the account of the Company and the Shares are issued thereupon to the Subscriber. Until such time, the Subscriber shall have only those rights as may be set forth in this Agreement.

1.4The offering of Shares is described in the Offering Circular, that is available through the Company's website found at https://www.mkgenterprisescorp.com/ (the "**Website**"). Subscriber must read this Agreement, the Offering Circular, the MKG's Second Amended and Restated Articles of Incorporation filed on (the "**Articles**") and the Company's Amended and Restated Bylaws ("**Bylaws**"). By signing electronically below, Subscriber agrees to the following terms and agrees to transact business with the Company and to receive communications relating to the Shares electronically.

1.5Once Subscriber makes a funding commitment to purchase Shares, it is irrevocable until the Shares are issued, the purchase is rejected by the Company, or the Company otherwise determines not to proceed with the transaction.

1.6The Subscriber's rights and responsibilities will be governed by the terms and conditions of this Agreement, the Offering Circular, the Articles and Bylaws. If Subscriber is deemed an accredited investor, the Company will rely upon the information provided in this Agreement to confirm that the Subscriber is an "accredited investor" as defined in Regulation D promulgated under the Act. If Subscriber is a non-accredited investor, the Company will reply upon the information provided in this Agreement to confirm that the Subscriber is sophisticated and meets the non-accredited suitability standards further outlined below, that will allow the investor to purchase Shares.

1.7Should the process from depositing an investor's funds into the account of the Company and acceptance as a Shareholder take longer than fifteen (15) business days, the Investor may request in writing to recover his, her or its investment funds. If, upon receipt of such request in writing, the Company has not yet accepted the Investor as a Shareholder, then the Company may, in its sole and absolute discretion, return the Investor's funds to the investor and revoke the Agreement within ten (10) business days of receipt of such request from the Investor.

2.**Representations and Warranties by the Purchaser**. The Subscriber represents, warrants, and agrees as follows:

2.1Subscriber has received and read the Offering Circular and its Exhibits, the Articles and the terms and conditions of the Bylaws, and Subscriber is thoroughly familiar with the proposed business,

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operations, properties and financial condition of the Company. Subscriber has relied solely upon the Offering Circular and independent investigations made by Subscriber or Subscriber's representative with respect to the investment in Shares. No oral or written representations beyond the Offering Circular have been made or relied upon.

2.2Subscriber has read and understands the Articles and Bylaws and understands how the Company functions as a corporate entity.

2.3Subscriber understands that the Company has limited financial and operating history. Subscriber has been furnished with such financial and other information concerning the Company, its management, and its business, as Subscriber considers necessary in connection with the investment in Shares. Subscriber has been given the opportunity to discuss any questions and concerns with the Company.

2.4Subscriber is purchasing Shares for Subscriber's own account (or for a trust if Subscriber is a trustee), for investment purposes and not with a view or intention to resell or distribute the same. Subscriber has no present intention, agreement, or arrangement to divide Subscriber's participation with others or to resell, assign, transfer, or otherwise dispose of all or part of the Shares.

2.5Subscriber's investment advisors have such knowledge and experience in financial and business matters that will enable me to utilize the information made available to evaluate the risks of the prospective investment and to make an informed investment decision. Subscriber has been advised to consult Subscriber's own attorney concerning this investment and to consult with independent tax counsel regarding the tax considerations of participating in the Shares and the Company.

2.6Subscriber has carefully reviewed and understands the risks of investing in the Shares, including (without limitation) those set forth in the Offering Circular and the terms and conditions of the Articles and Bylaws. Subscriber has carefully evaluated its financial resources and investment position and acknowledges that Subscriber is able to bear the economic risks of this investment. Subscriber further acknowledges that Subscriber's financial condition is such that Subscriber is not under any present necessity or constraint to dispose of the Shares to satisfy any existent or contemplated debt or undertaking. Subscriber has adequate means of providing for Subscriber's current needs and possible contingencies, has no need for liquidity in Subscriber's investment, and can afford to lose some or all of Subscriber's investment.

2.7Subscriber has been advised that the Shares have not been registered under the Securities Act of 1933, as amended (the "**Act**"), or qualified under any state securities laws (the "**State Laws**"), on the ground, among others, that no distribution or public offering of the Shares is to be effected and the Shares will be issued by the Company in connection with a transaction that does not involve any public offering within the meaning of Section 4(2) of the Act or of the State Laws, under the respective rules and regulations of the Securities and Exchange Commission.

2.8The information that the Subscriber has furnished herein regarding Subscriber's qualification as an (i) an "accredited investor" as that term is defined in Rule 501 under Regulation D promulgated under the Act, and/or as (ii) a "qualified subscriber" as that term is described in Section 3.2 below, is correct and complete as of the date of this Agreement and will be correct and complete on the date, if any, that the Company accepts this subscription. Further, the Subscriber hereby agrees to immediately notify the Company of any change in any statement made herein prior to the Subscriber's receipt of the Company's acceptance of this Subscription, including, without limitation, Subscriber's status as an "accredited investor" and/or a "qualified subscriber." The representations and warranties made by Subscriber may be fully relied upon by the Company and by any investigating party relying on them.

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2.9The amount of Shares being purchased by the Subscriber does not exceed ten percent (10%) of the greater of Subscriber's annual income or net worth (for natural persons), or ten percent (10%) of the greater of the Subscriber's annual revenue or net assets at fiscal year-end (for entities).

2.10The Subscriber, if an entity, is, and shall at all times while it holds Shares remain, duly organized, validly existing and in good standing under the laws of the state or other jurisdiction of the United States of America of its incorporation or organization, having full power and authority to own its properties and to carry on its business as conducted. The Subscriber, if a natural person, is Eighteen (18) years of age or older, competent to enter into a contractual obligation, and a citizen or resident of the United States of America. The principal place of business or principal residence of the Subscriber is as shown on the signature page of this Agreement.

2.11The Subscriber has the requisite power and authority to deliver this Agreement, perform his, her or its obligations set forth herein, and consummate the transactions contemplated hereby. The Subscriber has duly executed and delivered this Agreement and has obtained the necessary authorization to execute and deliver this Agreement and to perform his, her or its obligations herein and to consummate the transactions contemplated hereby. This Agreement, assuming the due execution and delivery hereof by the Company, is a legal, valid and binding obligation of the Subscriber enforceable against the Subscriber in accordance with its terms.

2.12All information which Subscriber has furnished in this Agreement concerning Subscriber, its financial position, and Subscriber's knowledge of financial and business matters is correct, current, and complete.

2.13The Subscriber agrees to provide any additional documentation MKG may reasonably request, including documentation as may be required by MKG to form a reasonable basis that the Subscriber qualifies as an "accredited investor" as that term is defined in Rule 501 under Regulation D promulgated under the Act, or otherwise as a "qualified purchaser" as that term is defined in Regulation A promulgated under the Act, or as may be required by the securities administrators or regulators of any state, to confirm that the Subscriber meets any applicable minimum financial suitability standards and has satisfied any applicable maximum investment limits.

2.14The Subscriber's true and correct full legal name, address of residence (or, if an entity, principal place of business), phone number, electronic mail address, United States taxpayer identification number, if any, and other contact information are accurately provided on signature page hereto. The Subscriber is currently a bona fide resident of the state or jurisdiction set forth in the current address provided to MKG. The Subscriber has no present intention of becoming a resident of any other state or jurisdiction.

2.15The Subscriber is subscribing for and purchasing the Shares solely for the Subscriber's own account, for investment purposes only, and not with a view toward or in connection with resale, distribution (other than to its shareholders or members, if any), subdivision or fractionalization thereof. The Subscriber has no agreement or other arrangement, formal or informal, with any person or entity to sell, transfer or pledge any part of the Shares, or which would guarantee the Subscriber any profit, or insure against any loss with respect to the Shares, and the Subscriber has no plans to enter into any such agreement or arrangement.

2.16The Subscriber represents and warrants that the execution and delivery of this Agreement, the consummation of the transactions contemplated thereby and hereby and the performance of the obligations thereunder and hereunder will not conflict with or result in any violation of or default under any provision of any other agreement or instrument to which the Subscriber is a party or any license, permit,

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franchise, judgment, order, writ or decree, or any statute, rule or regulation, applicable to the Subscriber. The Subscriber confirms that the consummation of the transactions envisioned herein, including, but not limited to, the Subscriber's Purchase, will not violate any foreign law and that such transactions are lawful in the Subscriber's country of citizenship and residence.

2.17The Company's intent is to comply with all applicable federal, state and local laws designed to combat money laundering and similar illegal activities, including the provisions of the Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001 (the "**PATRIOT Act**").

For purposes of this Section 2.17, the following terms shall have the meanings described below:

"**Close Associate of a Senior Foreign Political Figure**" shall mean a person who is widely and publicly known internationally to maintain an unusually close relationship with the Senior Foreign Political Figure, and includes a person who is in a position to conduct substantial domestic and international financial transactions on behalf of the Senior Foreign Political Figure;

"**Foreign Shell Bank**" shall mean a Foreign Bank without a presence in any country;

"**Foreign Bank**" shall mean an organization that (i) is organized under the laws of a foreign country, (ii) engages in the business of banking, (iii) is recognized as a bank by the bank supervisory or monetary authority of the country of its organization or principal banking operations, (iv) receives deposits to a substantial extent in the regular course of its business, and (v) has the power to accept demand deposits, but does not include the U.S. branches or agencies of a foreign bank;

"**Non-Cooperative Jurisdiction**" shall mean any foreign country that has been designated as non-cooperative with international anti-money laundering principles or procedures by an intergovernmental group or organization, such as the Financial Task Force on Money Laundering, of which the U.S. is a member and with which designation the U.S. representative to the group or organization continues to concur;

"**Prohibited Investor**" shall mean a person or entity whose name appears on (i) the List of Specially Designated Nationals and Blocked Persons maintained by the U.S. Office of Foreign Assets Control; (ii) other lists of prohibited persons and entities as may be mandated by applicable law or regulation; or (iii) such other lists of prohibited persons and entities as may be provided to the MKG in connection therewith;

"**Related Person**" shall mean, with respect to any entity, any interest holder, director, senior officer, trustee, beneficiary or grantor of such entity; provided that in the case of an entity that is a publicly traded company or a tax qualified pension or retirement plan in which at least 100 employees participate that is maintained by an employer that is organized in the U.S. or is a U.S. government entity, the term "Related Person" shall exclude any interest holder holding less than 5% of any class of securities of such publicly traded company and beneficiaries of such plan;

"**Senior Foreign Political Figure**" shall mean a senior official in the executive, legislative, administrative, military or judicial branches of a foreign government (whether elected or not), a senior official of a major foreign political party, or a senior executive of a foreign government-owned corporation. In addition, a Senior Foreign Political Figure includes any corporation, business or other entity that has been formed by, or for the benefit of, a Senior Foreign Political Figure.

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Subscriber hereby represents, covenants, and agrees that, to the best of Subscriber's knowledge based on reasonable investigation:

2.17.ANone of the Subscriber's funds tendered for the Purchase Price (whether payable in cash or otherwise) shall be derived from money laundering or similar activities deemed illegal under federal laws and regulations.

2.17.BTo the extent within the Subscriber's control, none of the Subscriber's funds tendered for the Purchase Price will cause MKG or any of its personnel or affiliates to be in violation of federal anti-money laundering laws, including (without limitation) the Bank Secrecy Act (31 U.S.C. 5311 et seq.), the United States Money Laundering Control Act of 1986 or the International Money Laundering Abatement and Anti-Terrorist Financing Act of 2001, and/or any regulations promulgated thereunder.

2.17.CWhen requested by the MKG, the Subscriber will provide any and all additional information, and the Subscriber understands and agrees that the MKG may release confidential information about the Subscriber and, if applicable, any underlying beneficial owner or Related Person to U.S. regulators and law enforcement authorities, deemed reasonably necessary to ensure compliance with all applicable laws and regulations concerning money laundering and similar activities. The Company reserves the right to request any information as is necessary to verify the identity of the Subscriber and the source of any payment to the MKG. In the event of delay or failure by the Subscriber to produce any information required for verification purposes, the subscription by the Subscriber may be refused.

2.17.DNeither the Subscriber, nor any person or entity controlled by, controlling or under common control with the Subscriber, any of the Subscriber's beneficial owners, any person for whom the Subscriber is acting as agent or nominee in connection with this investment nor, in the case of an Subscriber which is an entity, any Related Person is:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)a Prohibited Investor;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)a Senior Foreign Political Figure, any member of a Senior Foreign Political Figure's "immediate family," which includes the figure's parents, siblings, spouse, children and in-laws, or any Close Associate of a Senior Foreign Political Figure, or a person or entity resident in, or organized or chartered under, the laws of a Non-Cooperative Jurisdiction;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)a person or entity resident in, or organized or chartered under, the laws of a jurisdiction that has been designated by the U.S. Secretary of the Treasury under Section 311 or 312 of the PATRIOT Act as warranting special measures due to money laundering concerns; or Bank without a physical presence in any country, but does not include a regulated affiliate;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)a person or entity who gives Subscriber reason to believe that its funds originate from, or will be or have been routed through, an account maintained at a Foreign Shell Bank, an "offshore bank," or a bank organized or chartered under the laws of a Non-Cooperative Jurisdiction.

2.17.EThe Subscriber hereby agrees to immediately notify MKG if the Subscriber knows, or has reason to suspect, that any of the representations in this Section 2.17 have become incorrect or if there is any change in the information affecting these representations and covenants.

2.17.FThe Subscriber agrees that, if at any time it is discovered that any of the foregoing anti-money laundering representations are incorrect, or if otherwise required by applicable laws or regulations, MKG may undertake appropriate actions, and the Subscriber agrees to cooperate with such

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actions, to ensure compliance with such laws or regulations, including, but not limited to segregation and/or redemption of the Subscriber's interest in the Shares.

2.18The Subscriber represents and warrants that the Subscriber is either:

2.18.APurchasing the Shares with funds that constitute the assets one or more of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)an "employee benefit plan" as defined in Section 3(3) of the U.S. Employee Retirement Income Security Act of 1974, as amended ("**ERISA**"), that is subject to Title I of ERISA;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)an "employee benefit plan" as defined in Section 3(3) of ERISA that is not subject to either Title I of ERISA or Section 4975 of the Internal Revenue Code of 1986, as amended (the "Code") (including a governmental plan, non-electing church plan or foreign plan). The Subscriber hereby represents and warrants that (a) its investment in MKG: (i) does not violate and is not otherwise inconsistent with the terms of any legal document constituting or governing the employee benefit plan; (ii) has been duly authorized and approved by all necessary parties; and (iii) is in compliance with all applicable laws, and (b) neither MKG nor any person who manages the assets of MKG will be subject to any laws, rules or regulations applicable to such Subscriber solely as a result of the investment in MKG by such Subscriber;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)a plan that is subject to Section 4975 of the Code (including an individual retirement account); or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d)an entity (including, if applicable, an insurance company general account) whose underlying assets include "plan assets" of one or more "employee benefit plans" that are subject to Title I of ERISA or "plans" that are subject to Section 4975 of the Code by reason of the investment in such entity, directly or indirectly, by such employee benefit plans or plans; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(e)an entity that (a) is a group trust within the meaning of Revenue Ruling 81-100, a common or collective trust fund of a bank or an insurance company separate account and (b) is subject to Title I of ERISA, Section 4975 of the Code or both; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(f)Not purchasing the Shares with funds that constitute the assets of any of the entities or plans described in Section 2.18.1(a) through 2.18.1(e) above.

2.19The Subscriber further represents and warrants that neither Subscriber nor any of its affiliates (a) have discretionary authority or control with respect to the assets of the MKG or (b) provide investment advice for a fee (direct or indirect) with respect to the assets of the MKG. For this purpose, an "affiliate" includes any person, directly or indirectly, through one or more intermediaries, controlling, controlled by, or under common control with the person and "control" with respect to a person other than an individual means the power to exercise a controlling influence over the management or policies of such person.

2.20The Subscriber confirms that the Subscriber has been advised to consult with the Subscriber's independent attorney regarding legal matters concerning the MKG and to consult with independent tax advisers regarding the tax consequences of investing through the MKG. The Subscriber acknowledges that Subscriber understands that any anticipated United States federal or state income tax benefits may not be available and, further, may be adversely affected through adoption of new laws or regulations or amendments to existing laws or regulations. The Subscriber acknowledges and agrees that

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the MKG is providing no warranty or assurance regarding the ultimate availability of any tax benefits to the Subscriber by reason of the Purchase.

3.**Investor Suitability Standards**. The Company intends to sell the Shares to qualified investors, including (i) "accredited investors" under Rule 501(a) of Regulation D (as explained below) and (ii) all other Investors so long as their investment in the Shares does not represent more than ten percent (10%) of the greater of the Investor's, alone or together with a spouse, annual income or net worth (for natural persons), or ten percent (10%) of the greater of annual revenue or net assets at fiscal year-end (for non-natural persons). The Shares are offered hereby and sold to Investors that meet one of the categories (i.e., accredited investors and Investors whose investment in the Shares does not represent more than ten percent (10%) of the applicable amount).

4.**Agreement to Refrain from Resale**. The Subscriber agrees not to pledge, hypothecate, sell, transfer, assign or otherwise dispose of any Shares, nor receive any consideration for Shares from any person, unless:

4.1A registration statement on a form appropriate for the purpose under the Act with respect to the Shares proposed to be so disposed of shall be then effective and such disposition shall have been appropriately qualified in accordance with applicable securities laws; or

4.2All of the following shall have occurred: (i) the Company has agreed to such transfer, and (ii) the Subscriber shall have furnished the Company with an opinion of the Subscriber's counsel in form and substance satisfactory to the Company to the effect that such disposition will not require registration of such Shares under the Act or qualification of such Shares under any other securities law.

5.**No Advisory Relationship**. You acknowledge and agree that the purchase and sale of the Shares pursuant to this Agreement is an arms-length transaction between you and MKG. In connection with the purchase and sale of the Shares, MKG is not acting as your agent or fiduciary. MKG assumes no advisory or fiduciary responsibility in your favor in connection with the Shares or the corresponding project investments. MKG has not provided you with any legal, accounting, regulatory or tax advice with respect to the Shares, and you have consulted your own respective legal, accounting, regulatory and tax advisors to the extent you have deemed appropriate.

6.**Bankruptcy**. In the event that you file or enter bankruptcy, insolvency or other similar proceeding, you agree to use the best efforts possible to avoid MKG being named as a party or otherwise involved in the bankruptcy proceeding. Furthermore, this Agreement should be interpreted so as to prevent, to the maximum extent permitted by applicable law, any bankruptcy trustee, receiver or debtor-in-possession from asserting, requiring or seeking that (i) you be allowed by MKG to return the Shares to MKG for a refund or (ii) MKG be mandated or ordered to redeem or withdraw Shares held or owned by you.

7.**Miscellaneous**.

7.1**Governing Law**. This Agreement and all matters arising out of or relating to this Agreement, whether sounding in contract, tort, or statute, shall be governed by, and construed in accordance with, the laws of the State of California, without giving effect to the conflict of laws provisions thereof to the extent such principles or rules would require or permit the application of the laws of any jurisdiction other than those of the State of California.

7.2**Entire Agreement**. This Agreement (including the exhibits and schedules attached hereto) and the documents referred to herein (including without limitation the Shares) constitute the entire agreement among the parties and shall constitute the sole documents setting forth terms and conditions of

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the Subscriber's contractual relationship with MKG with regard to the matters set forth herein. This Agreement supersedes any and all prior or contemporaneous communications, whether oral, written or electronic, between us.

7.3**Termination of Agreement**. If this subscription is rejected by the Company, then this Agreement shall be null and void and of no further force and effect and no party shall have any rights against any other party hereunder and the Company shall promptly return the funds delivered with this Agreement.

7.4**Taxes**. The discussion of the federal income tax considerations arising from investment in the Company, as set forth in the Offering Circular, is general in nature and the federal income tax considerations to the Subscriber of investment in the Shares will depend on individual circumstances. The Offering Circular does not discuss state income tax considerations, which may apply to all or substantially all Subscribers. There can be no assurance that the Internal Revenue Code or the Regulations under the Code will not be amended in a manner adverse to the interests of the Subscriber or the Company.

7.5**Duly Authorized**. If the Subscriber is a limited liability company, partnership, trust, or other entity, the individual(s) signing in its name is(are) duly authorized to execute and deliver this Agreement on behalf of such entity, and the purchase of the Shares by such entity will not violate any law or agreement by which it is bound.

7.6**Limited Transferability**. The Subscriber understands that the Shares will have limited transferability, accordingly, that Shares must be held indefinitely unless they are subsequently registered under the Act and any other applicable securities law or exemptions from such registration is available. The Subscriber understands that the Company is under no obligation to register Shares under the Act, to qualify Shares under any federal or state securities law, or to comply with Regulation A or any other exemption under the Act or any other law.

7.7**Shares Contain Restrictive Legend**. Any documents or certificates issued to evidence ownership of the Shares will bear restrictive legends notifying prospective purchasers of the transfer restrictions set forth above, and the Company will not permit transfer of any Shares on the books of the Company in violation of such restrictions.

7.8**Signatures**. The representations, warranties and agreements contained in this Agreement shall be binding on the Subscriber's successors, assigns, heirs and legal representatives and shall inure to the benefit of the respective successors and assigns of the Company and its directors and officers. If the Subscriber is more than one person, the obligations of all of them shall be joint and several, and the representations and warranties contained herein shall be deemed to be made by, and to be binding upon, each such person and his heirs, executors, administrators, successors, and assigns.

7.9**Electronic Signature**. This Agreement may be hereby executed and delivered in counterparts by electronic signature with the same effect as if the parties executing the counterparts had all executed one counterpart. Counterparts may be delivered via facsimile, electronic mail (including .pdf or any electronic signature complying with the U.S. federal ESIGN Act of 2000, e.g., clicking "I agree" or use of www.docusign.com) or other transmission method and any counterpart so delivered shall be deemed to have been duly and validly delivered and be valid and effective for all purposes. Each party consents and agrees that its electronic signature meets the requirements of an original signature as if actually signed by such party in writing. Further, each party agrees that no certification authority or other third-party verification is necessary to the enforceability of its signature. No party hereto may raise the use of an electronic signature as a defense to the enforcement of this Agreement or any amendment or other document executed in compliance with this Section.

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7.10**Consent to Electronic Delivery**. Subscriber hereby agrees that the Company may deliver all notices, financial statements, valuations, reports, reviews, analyses or other materials, and any and all other documents, information and communications concerning the affairs of the Company and its investments, including, without limitation, information about the investment, required or permitted to be provided to Subscriber under the Notes or hereunder by means electronic mail or by posting on the Company's Website (or through Subscriber's Website account, if applicable). Because the Company operates principally on the Internet, Subscriber will need to consent to transact business with the Company online and electronically. By entering into this Agreement, Subscriber consents to receive electronically all documents, communications, notices, Notes, contracts, and agreements arising from or relating in any way to Subscriber or the Company's rights, obligations or services under this Agreement (each, a "**Company Disclosure**"). The decision to do business with the Company electronically is solely of the Subscriber.

7.10.ASubscriber hereby consents and agrees to receive Company Disclosures and transact business electronically, and Subscriber's agreement to do so, applies to any transactions to which such Company Disclosures relate, including the Shares issued to Subscriber.

7.10.BBefore deciding to do business electronically with the Company, Subscriber should consider whether Subscriber has the following required hardware and software capabilities: (i) access to the Internet; an email account and related software capable of receiving email through the Internet; (ii) a web browser that supports secure sessions; and (iii) hardware capable of running all necessary software.

7.10.CSubscriber agrees to keep the Company informed of any change in Subscriber's email or home mailing address so that Subscriber can continue to receive all Company Disclosures in a timely manner. If Subscriber's registered e-mail address, registered residence address or telephone number changes, Subscriber must promptly notify the Company of the change by updating Subscriber's account information on the Company's Website. Subscriber hereby agrees and acknowledges that, as of the date hereof, Subscriber is able to access, receive and retain all Company Disclosures electronically sent via email or posted on the Website.

7.11**Indemnification**. The Subscriber shall indemnify and defend the Company and its directors and officers from and against any and all liability, damage, cost, or expense (including attorneys' fees) arising out of or in connection with:

7.11.AAny inaccuracy in, or breach of, any of the Subscriber's declarations, representations, warranties or covenants set forth in this document or any other document or writing delivered to the Company;

7.11.BAny disposition by the Subscriber of any Shares in violation of this Agreement, the Articles, Bylaws or any applicable law; or

7.11.CAny action, suit, proceeding or arbitration, whether threatened, pending or actual, alleging any of the foregoing.

7.12**Further Representations**. Subscriber (whether an individual or entity) understands that the Company will be relying on the accuracy and completeness of the statements and responses contained in this Agreement. Subscriber represents and warrants to the Company as follows:

7.12.AMy statements and responses contained in this Agreement are complete and correct and may be relied on by the Company for the purpose of complying with all applicable security laws and to determine whether Subscriber is a suitable investor.

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7.12.BSubscriber will notify the Company immediately of any material change in any statement or response made in this Agreement before acceptance by the Company of this subscription.

7.12.CSubscriber has sufficient knowledge and experience in financial and business matters to evaluate the merits and risks of the prospective investment, or Subscriber has consulted with Investment Advisors and other professional advisors who have sufficient knowledge and experience in financial and business matters to evaluate the merits and risks of prospective investment.

7.12.DSubscriber is able to bear the economic risk of an investment in the Shares for an indefinite period of time and understand that an investment in the Shares is illiquid and may result in a complete loss of such investment.

7.12.ESubscriber understands and agrees that the Company is relying upon the truthfulness of the certification being made by Subscriber as to Subscriber's status as an accredited investor. Subscriber further understands and agrees that the Company may request to be shown, in confidence, documentation reasonably satisfactory to the Company supporting the certification by the Subscriber as to the Subscriber's status as an accredited investor. The Company reserves the right to refuse to accept any subscription as to which the Company is not satisfied (in its sole and absolute discretion) that the Subscriber is an accredited investor.

7.12.FSubscriber understands and agrees that the Company is relying upon the truthfulness of the certification being made by Subscriber as to Subscriber's suitability as a non-accredited investor. Subscriber further understands and agrees that the Company may request to be shown, in confidence, documentation (including but not limited to income tax returns, bank statements, W-2 forms, etc.) reasonably satisfactory to the Company supporting the certification by the Subscriber as to the Subscriber's financial condition and capability to meet the non-accredited investor suitability standards provided to Subscriber. The Company reserves the right to refuse to accept any subscription as to which the Company is not satisfied (in its sole and absolute discretion) that the Subscriber is an accredited investor.

7.12.GSubscriber agrees and understands that in making this investment, Subscriber: (a) must have sufficient knowledge and experience in such financial and business matters to be capable of evaluating the merits and risks of a purchase of the Shares; or (b) must retain the services of an "Investment Advisor" (who may be an attorney, accountant, or other financial adviser unaffiliated with, and who is not compensated by, the Company or any affiliate or selling agent of the Company, directly or indirectly) for the purpose of aiding in the evaluation of this particular transaction.

7.13**Arbitration.** Either party may, at its sole election, require that the sole and exclusive forum and remedy for resolution of a Claim be final and binding arbitration pursuant to this Section 7.13 (this "**Arbitration Provision**"). The arbitration shall be conducted in the State of California in the Fresno metropolitan area. As used in this Arbitration Provision, "**Claim**" shall include any past, present, or future claim, dispute, or controversy involving you (or persons claiming through or connected with you), on the one hand, and the Company, on the other hand, relating to or arising out of this Agreement, the Site, and/or the activities or relationships that involve, lead to, or result from any of the foregoing, including (except to the extent provided otherwise in the last sentence of Section 7.13.5 below) the validity or enforceability of this Arbitration Provision, any part thereof, or the entire Agreement. Claims are subject to arbitration regardless of whether they arise from contract; tort (intentional or otherwise); a constitution, statute, common law, or principles of equity; or otherwise. Claims include (without limitation) matters arising as initial claims, counter-claims, cross-claims, third-party claims, or otherwise. This Arbitration Provision applies to claims under the U.S. federal securities laws and to all claims that that are related to the Company, including with respect to this offering, our holdings, the Shares, our ongoing operations and the

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management of our investments, among other matters. The scope of this Arbitration Provision is to be given the broadest possible interpretation that is enforceable.

7.13.AThe party initiating arbitration shall do so with the American Arbitration Association (the "**AAA**") or JAMS. The arbitration shall be conducted according to, and the location of the arbitration shall be determined in accordance with, the rules and policies of the administrator selected, except to the extent the rules conflict with this Arbitration Provision or any countervailing law. In the case of a conflict between the rules and policies of the administrator and this Arbitration Provision, this Arbitration Provision shall control, subject to countervailing law, unless all parties to the arbitration consent to have the rules and policies of the administrator apply.

7.13.BIf we elect arbitration, we shall pay all the administrator's filing costs and administrative fees (other than hearing fees). If you elect arbitration, filing costs and administrative fees (other than hearing fees) shall be paid in accordance with the rules of the administrator selected, or in accordance with countervailing law if contrary to the administrator's rules. We shall pay the administrator's hearing fees for one full day of arbitration hearings. Fees for hearings that exceed one day will be paid by the party requesting the hearing, unless the administrator's rules or applicable law require otherwise, or you request that we pay them and we agree to do so. Each party shall bear the expense of its own attorney's fees, except as otherwise provided by law. If a statute gives you the right to recover any of these fees, these statutory rights shall apply in the arbitration notwithstanding anything to the contrary herein.

7.13.CWithin thirty (30) calendar days of a final award by the arbitrator, a party may appeal the award for reconsideration by a three-arbitrator panel selected according to the rules of the arbitrator administrator. In the event of such an appeal, an opposing party may cross-appeal within thirty (30) calendar days after notice of the appeal. The panel will reconsider de novo all aspects of the initial award that are appealed. Costs and conduct of any appeal shall be governed by this Arbitration Provision and the administrator's rules, in the same way as the initial arbitration proceeding. Any award by the individual arbitrator that is not subject to appeal, and any panel award on appeal, shall be final and binding, except for any appeal right under the Federal Arbitration Act (the "**FAA**"), and may be entered as a judgment in any court of competent jurisdiction.

7.13.DWe agree not to invoke our right to arbitrate an individual Claim that you may bring in Small Claims Court or an equivalent court, if any, so long as the Claim is pending only in that court. EXCEPT AS EXPRESSLY PROVIDED IN THIS AGREEMENT, NO ARBITRATION SHALL PROCEED ON A CLASS, REPRESENTATIVE, OR COLLECTIVE BASIS (INCLUDING AS PRIVATE ATTORNEY GENERAL ON BEHALF OF OTHERS), EVEN IF THE CLAIM OR CLAIMS THAT ARE THE SUBJECT OF THE ARBITRATION HAD PREVIOUSLY BEEN ASSERTED (OR COULD HAVE BEEN ASSERTED) IN A COURT AS CLASS REPRESENTATIVE, OR COLLECTIVE ACTIONS IN A COURT.

7.13.EUnless otherwise provided in this Agreement or consented to in writing by all parties to the arbitration, no party to the arbitration may join, consolidate, or otherwise bring claims for or on behalf of two or more individuals or unrelated corporate entities in the same arbitration unless those persons are parties to a single transaction. Unless consented to in writing by all parties to the arbitration, an award in arbitration shall determine the rights and obligations of the named parties only, and only with respect to the claims in arbitration, and shall not (i) determine the rights, obligations, or interests of anyone other than a named party, or resolve any Claim of anyone other than a named party, or (ii) make an award for the benefit of, or against, anyone other than a named party. No administrator or arbitrator shall have the power or authority to waive, modify, or fail to enforce this Section 7.13.5, and any attempt to do so, whether by rule, policy, arbitration decision or otherwise, shall be invalid and unenforceable. Any challenge to the

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13 – SUBSCRIPTION AGREEMENT

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validity of this Section 7.13.5 shall be determined exclusively by a court and not by the administrator or any arbitrator.

7.13.FThis Arbitration Provision is made pursuant to a transaction involving interstate commerce and shall be governed by and enforceable under the FAA. The arbitrator will apply substantive law consistent with the FAA and applicable statutes of limitations. The arbitrator may award damages or other types of relief permitted by applicable substantive law, subject to the limitations set forth in this Arbitration Provision. The arbitrator will not be bound by judicial rules of procedure and evidence that would apply in a court. The arbitrator shall take steps to reasonably protect confidential information.

7.13.GThis Arbitration Provision shall survive (i) suspension, termination, revocation, closure, or amendments to this Agreement and the relationship of the parties; (ii) the bankruptcy or insolvency of any party hereto or other party; and (iii) any transfer of any loan or Share or any amounts owed on such loans or notes, to any other party. If any portion of this Arbitration Provision other than Section 7.13.5 is deemed invalid or unenforceable, the remaining portions of this Arbitration Provision shall nevertheless remain valid and in force. If arbitration is brought on a class, representative, or collective basis, and the limitations on such proceedings in Section 7.13.5 are finally adjudicated pursuant to the last sentence of Section 7.13.5 to be unenforceable, then no arbitration shall be had. In no event shall any invalidation be deemed to authorize an arbitrator to determine Claims or make awards beyond those authorized in this Arbitration Provision.

7.13.HYou also acknowledge that the requirement to arbitrate disputes contained in this Section 7.13 and the waiver of court and jury rights contained in Section 7.14 are also in our operating agreement and that subsequent holders of our Shares will also be subject to such provisions.

7.13.IBY AGREEING TO BE SUBJECT TO THE ARBITRATION PROVISION CONTAINED IN THIS AGREEMENT, INVESTORS WILL NOT BE DEEMED TO WAIVE THE COMPANY'S COMPLIANCE WITH THE FEDERAL SECURITIES LAWS AND THE RULES AND REGULATIONS PROMULGATED THEREUNDER.

7.14**WAIVER OF COURT & JURY RIGHTS**. THE PARTIES ACKNOWLEDGE THAT THEY HAVE A RIGHT TO LITIGATE CLAIMS THROUGH A COURT BEFORE A JUDGE, BUT WILL NOT HAVE THAT RIGHT IF ANY PARTY ELECTS ARBITRATION PURSUANT TO THIS ARBITRATION PROVISION. THE PARTIES HEREBY KNOWINGLY AND VOLUNTARILY WAIVE THEIR RIGHTS TO LITIGATE SUCH CLAIMS IN A COURT UPON ELECTION OF ARBITRATION BY ANY PARTY. THE PARTIES HERETO WAIVE A TRIAL BY JURY IN ANY LITIGATION RELATING TO THIS AGREEMENT, THE COMMON SHARES OR ANY OTHER AGREEMENTS RELATED THERETO.

7.15**Authority**. By executing this Agreement, you expressly acknowledge that you have reviewed this Agreement and the Offering Circular for this particular subscription.

*[****Signature page follows****]*

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14 – SUBSCRIPTION AGREEMENT

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FOR GOOD AND VALID CONSIDERATION, the receipt and sufficiency of which are hereby acknowledged, the Subscriber, intending to be legally bound, has executed this Agreement on ____________________, 20___.

BY PURCHASING SHARES AND EXECUTING THIS SUBSCRIPTION AGREEMENT, EACH PURCHASER HEREBY AGREES, UPON ACCEPTANCE BY THE COMPANY, TO BE LEGALLY BOUND BY THE TERMS OF THE SHAREHOLDER AGREEMENT.

---

| | |
|:---|:---|
| &nbsp;&nbsp; <br> _____________________________________________________________________________<br> Name of Entity (*if applicable)* | &nbsp;&nbsp; <br> _____________________________________________________________________________<br> Name of Entity (*if applicable)* |
| &nbsp;&nbsp; <br> _______________________________________<br> Purchaser Signature<br>_______________________________________<br> Purchaser Printed Name<br>_______________________________________<br> Purchaser Title (*if applicable)*<br>Address:<br> _______________________________________<br> _______________________________________<br> Attn: __________________________________<br> Email: _________________________________<br> Phone: _________________________________<br>| &nbsp;&nbsp; <br> _______________________________________<br> Co-Purchaser Signature<br>_______________________________________<br> Co-Purchaser Printed Name<br>_______________________________________<br> Co-Purchaser Title (*if applicable)*<br>Address:<br> _______________________________________<br> _______________________________________<br> Attn: __________________________________<br> Email: _________________________________<br> Phone: _________________________________<br>|

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**ACCEPTANCE**: (NOT VALID UNTIL ACCEPTED BY COMPANY)

The Company has accepted this Agreement as of this ___ day of ________________, 20___, by the signature of a duly authorized representative.

---

| |
|:---|
| &nbsp;&nbsp;MKG Enterprises Corp. |
| &nbsp;&nbsp;a California corporation |
| &nbsp;&nbsp;By:  |
| &nbsp;&nbsp;Name:  |
| &nbsp;&nbsp;Title:  |

---

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15 – SUBSCRIPTION AGREEMENT

## Ex1A-11

**Exhibit 11.1**<br>

Consent of Independent Registered Public Accounting Firm

We hereby consent to the use in this Offering Statement on Form 1-A of our report dated November 6, 2025, relating to the balance sheets of MKG Enterprises Corp. as of December 31, 2024 and 2023, and the related statements of operations, changes in stockholders' deficit, and cash flows for each of the years in the two-year period ended December 31, 2024, and the related notes, which report appears in the Offering Circular that is a part of this Offering Statement.

We also consent to the reference to us under the caption "Experts" in the Offering Statement.

/s/ L J Soldinger Associates, LLC

Deer Park, Illinois

March 18, 2026

## Ex1A-12

![](mkgex12z1_1.jpg)

March 17, 2026

MKG Enterprises Corp. 4021 N Fresno St Ste 107

Fresno, CA 93726

RE: Opinion of Counsel Securities Qualified Under Offering Statement on Form 1-A Ladies and Gentlemen:

We have acted as special counsel to MKG Enterprises Corp., a California corporation (the "**Company**") in connection with its preparation and filing with the Securities and Exchange Commission of an Offering Statement via Form 1-A (as mended or supplemented, the "**Offering Statement**") pursuant to Regulation A under the Securities Act of 1933, as amended (the "**Securities Act**"), relating to the filing of the Offering Statement and the offering by the Company of up to $4,999,999.90 of the Company's series A-2 preferred stock ("**Series A-2 Preferred Stock**").

In rendering the opinion set forth below, we have reviewed such documents and made such examination of law as we have deemed appropriate to give the opinions set forth below. We have relied, without independent verification, on certificates of public officials and, as to matters of fact material to the opinions set forth below, on certificates of officers of the Company. As to certain matters of fact, both expressed and implied, we have relied upon representations, statements or certificates of officers of the Company.

Based on the foregoing, and subject to the stated assumptions, we are of the opinion that, when issued in accordance with the terms of the Offering Statement, the Series A-2 Preferred Stock will be validly issued and fully paid, and holders of the Series A-2 Preferred Stock will have no obligation to make payments or contributions to the Company or its creditors solely by reason of their ownership of the Series A-2 Preferred Stock.

Our opinion set forth herein is limited to the California Business Corporation Act of the State of California and to the extent that judicial and regulatory orders or decrees or consents, approvals, licenses, authorizations, validations, filings, recordings or registrations for governmental authorities are relevant, to those required under such law. We express no opinion and make no representation with respect to any other laws or the law of any other jurisdiction.

We hereby consent to the filing of this opinion as an exhibit to the Offering Statement and Form 1-A and to any references to this firm in any prospectus contained therein. In giving this consent, we do not admit that we are experts within the meaning of Section 11 of the Securities Act or within the category of persons whose consent is required by Section 7 of the Securities Act.

Our opinion is expressly limited to the matters set forth above and we render no opinion, whether by implication or otherwise, as to any other matters relating to the Company or any other

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document or agreement involved with the issuance of the Series A-2 Preferred Stock. We assume no obligation to advise you of facts, circumstances, events or developments which may hereafter be brought to our attention and which may alter, affect, or modify the opinions expressed herein.

Please feel free to contact me if you have any questions at the above contact information.

Very truly yours,

Centarus Legal Services, PC

/s/ Centarus Legal Services, PC

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM 1-A

### REGULATION A OFFERING STATEMENT
### UNDER THE SECURITIES ACT OF 1933

### Item 1. Issuer Information

**Exact name of issuer:** MKG Enterprises Corp.

**Jurisdiction of Incorporation/Organization:** CA

**Year of Incorporation:** 2013

**CIK:** 0001656858

**I.R.S. Employer Identification Number:** 46-2665816

**Primary Standard Industrial Classification Code:** 6163

**Total number of full-time employees:** 2

**Total number of part-time employees:** 3

**Address of Principal Executive Offices:** 4021 N Fresno Street, Suite 107, FRESNO, CA 93726

**Company Phone:** 866-675-3933

**Person to contact:** Louis Amatucci Esq.

### Financial Statements

**Balance Sheet Information**

| Metric                                   | Amount      |
|:---|:---|
| Cash and Cash Equivalents                | $5594.00    |
| Investment Securities                    | $0.00       |
| Accounts and Notes Receivable            | $2069.00    |
| Property, Plant and Equipment (PP&E)     | $0.00       |
| Total Assets                             | $7663.00    |
| Accounts Payable and Accrued Liabilities | $21389.00   |
| Long-Term Debt                           | $109800.00  |
| Total Liabilities                        | $131189.00  |
| Total Stockholders' Equity               | $-123526.00 |
| Total Liabilities and Equity             | $7663.00    |

**Statement of Comprehensive Income Information**

| Metric                                    | Amount    |
|:---|:---|
| Total Revenues                            | $38811.00 |
| Costs and Expenses Applicable to Revenues | $32726.00 |
| Depreciation and Amortization             | $0.00     |
| Net Income                                | $6085.00  |
| Earnings Per Share - Basic                | 0.00      |
| Earnings Per Share - Diluted              | 0.00      |

**Auditor Information**

| Metric          | Amount                       |
|:---|:---|
| Name of Auditor | LJ Soldinger Associates, LLC |

### Outstanding Securities

| Class                      |   Outstanding | CUSIP   | Publicly Traded   |
|:---|---:|:---|:---|
| Common Shares - Class A    |      31636145 | n/a     | n/a               |
| Series A-1 Preferred Stock |         12500 | n/a     | n/a               |
|  |             0 |  |  |

### Item 2. Issuer Eligibility
- [x] The issuer certifies that all of the statements in this part are true.

### Item 3. Application of Rule 262
- [x] The issuer certifies that it is not disqualified and has not been involved in any disqualifying event.

### Item 4. Summary Information Regarding the Offering

**Tier:** Tier2

**Financial Statement Status:** Audited

**Type of Securities Offered:** Equity (common or preferred stock)

**Is this a delayed or continuous offering?** No

**Was or is the offering to take place within one year after qualification?** No

**Was or is the offering to commence within two days after qualification?** No

**Is this a best efforts offering?** Yes

**Was there any solicitation of interest?** No

**Are there any resale securities by affiliates of the issuer?** No

**Offering Amounts**

| Description                                                     | Amount      |
|:---|:---|
| Number of securities offered                                    | 14285714    |
| Number of securities outstanding                                | 0           |
| Price per security                                              | $0.35       |
| Issuer's aggregate offering price                               | $4999999.90 |
| Aggregate offering price of securities held by security holders | $0.00       |
| Aggregate price of securities offered concurrently              | $0.00       |
| Total aggregate offering price                                  | $4999999.90 |

**Anticipated Fees**

| Service Provider   | Name                         | Fees      |
|:---|:---|:---|
| Auditor            | LJ Soldinger Associates, LLC | $43280.00 |
| Legal              | Centarus Legal Services PC   | $50000.00 |
| Promoters          |  |  |

**Estimated Net Proceeds to the Issuer:** $4888719.90

### Item 5. Jurisdictions in Which Securities are to be Offered

AL, AK, AZ, AR, CA, CO, CT, DE, DC, FL, GA, HI, ID, IL, IN, IA, KS, KY, LA, ME, MD, MA, MI, MN, MS, MO, MT, NE, NV, NH, NJ, NM, NY, NC, ND, OH, OK, OR, PA, PR, RI, SC, SD, TN, TX, UT, VT, VA, WA, WV, WI, WY

### Item 6. Unregistered Securities Issued or Sold Within One Year

**Name of Such Issuer:** MKG Enterprises Corp

**Title of Securities Issued:** Common Stock; Simple Agreements for Future Equity (SAFEs)

**Total Amount of Securities Issued:** 7584145

**Amount of such securities sold by principal security holders:** 6000000

**Aggregate consideration:** Between July and October 2025, the Company issued (i) an aggregate of 1,585,145 shares of common stock for cash consideration of approximately $450 and non-cash consideration, and (ii) SAFEs for aggregate gross proceeds and non-cash consideration of approximately $520,950. The SAFEs are convertible into equity upon a qualifying equity financing at the lower of a 20% discount to the equity financing price or a post-money valuation cap of $75,000,000.

**Basis for aggregate consideration:** 6,000,000 shares of common stock were issued to the Company's President for services rendered and/or founder consideration. No cash proceeds were received.

**Securities Act Exemption:** The issuance of the securities described above was exempt from registration under Section 4(a)(2) of the Securities Act of 1933 and/or Regulation D promulgated thereunder, as transactions not involving a public offering.