# EDGAR Filing Document

**Accession Number:** 0001709542
**File Stem:** 0001683168-26-005062
**Filing Date:** 2026-6
**Character Count:** 58232
**Document Hash:** 8aabe51f013b7ad9c9b501a87e105673
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-26-005062.hdr.sgml**: 20260623

**ACCESSION NUMBER**: 0001683168-26-005062

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 49

**CONFORMED PERIOD OF REPORT**: 20250630

**FILED AS OF DATE**: 20260623

**DATE AS OF CHANGE**: 20260623

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Electronic Servitor Publication Network, Inc.
- **CENTRAL INDEX KEY:** 0001709542
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 821873116
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-55809
- **FILM NUMBER:** 261109940

**BUSINESS ADDRESS:**
- **STREET 1:** 107 CHESTNUT STREET EAST
- **STREET 2:** SUITE 100
- **CITY:** STILLWATER
- **STATE:** MN
- **ZIP:** 55082
- **BUSINESS PHONE:** 833.991.0800

**MAIL ADDRESS:**
- **STREET 1:** 107 CHESTNUT STREET EAST
- **STREET 2:** SUITE 100
- **CITY:** STILLWATER
- **STATE:** MN
- **ZIP:** 55082

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Electronic Servitor Publication Network Inc.
- **DATE OF NAME CHANGE:** 20211012

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CannAssist International Corp
- **DATE OF NAME CHANGE:** 20180523

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Iris Grove Acquisition Corp
- **DATE OF NAME CHANGE:** 20170616

?xml version='1.0' encoding='ASCII'? ELECTRONIC SERVITOR PUBLICATION NETWORK INC. 10-Q

[**Table of Contents**](#q2_001)

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 10-Q**

⌧ QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended JUNE 30, 2025

◻ TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

**Commission file number: 000-55809**

**ELECTRONIC SERVITOR PUBLICATION NETWORK INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **82-1873116** |
| (State or Other Jurisdiction of Incorporation or <br> Organization) | (I.R.S. Employer Identification No.) |
| **107 CHESTNUT ST., STE. 100**<br> **STILLWATER, MN**  | **55082-5542** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

Registrant's telephone number, including area code: **(833) 991-0800**

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days).

Yes ◻ No ⌧

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes ◻ No ⌧

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

---

| | | | |
|:---|:---|:---|:---|
| Large accelerated filer | ◻ | Accelerated filer | ◻ |
| Non-accelerated filer | ⌧ | Smaller Reporting Company | ⌧ |
| Emerging growth company | ◻ |  |  |

---

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(1) of the Exchange Act. ◻

Indicate by checkmark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).&nbsp;&nbsp;&nbsp;&nbsp;Yes ◻&nbsp;&nbsp;&nbsp;&nbsp;No ⌧

Securities registered pursuant to Section 12(b) of the Act: None

As of June 23, 2026, the Company had 53,528,001 shares of its common stock, par value $.0001 per share, issued and outstanding.

**TABLE OF CONTENTS**

---

| | | |
|:---|:---|:---|
| [PART I](#q2_002) |  |  |
| Item 1. | [Condensed Unaudited Financial Statements](#q2_003) | 3 |
| Item 2. | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#q2_009) | 16 |
| Item 3. | [Quantitative and Qualitative Disclosures About Market Risk](#q2_010) | 18 |
| Item 4. | [Controls and Procedures](#q2_011) | 18 |
| [PART II](#q2_012) |  |  |
| Item 1. | [Legal Proceedings](#q2_013) | 20 |
| Item 1A. | [Risk Factors](#q2_014) | 20 |
| Item 2. | [Unregistered Sales of Equity Securities and Use of Proceeds](#q2_015) | 20 |
| Item 3. | [Defaults Upon Senior Securities](#q2_016) | 20 |
| Item 4. | [Mining Safety Disclosures](#q2_017) | 20 |
| Item 5. | [Other Information](#q2_018) | 20 |
| Item 6. | [Exhibits](#q2_019) | 20 |
|  | [Signatures](#q2_020) | 21 |

---

**PART I – FINANCIAL INFORMATION**

**ITEM 1. FINANCIAL STATEMENTS**

**ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.**

**INDEX TO FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
| [Balance Sheets as of June 30, 2025 (Unaudited) and December 31, 2024 (Audited)](#q2_004) | 4 |
| [Statements of Operations for the Three and Six Months ended June 30, 2025 and 2024 (Unaudited)](#q2_005) | 5 |
| [Statements of Changes in Stockholders' Deficit for the Three and Six Months ended June 30, 2025 and 2024 (Unaudited)](#q2_006) | 6 |
| [Statements of Cash Flows for the Six Months ended June 30, 2025 and 2024 (Unaudited)](#q2_007) | 7 |
| [Notes to Financial Statements (Unaudited)](#q2_008) | 8 |

---

**ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.**

**CONDENSED BALANCE SHEETS**

---

| | | |
|:---|:---|:---|
|  | June 30, <br> 2025 | December 31,<br> 2024 |
|  | (Unaudited) | (Audited) |
| <u>ASSETS</u> |  |  |
| Current assets: |  |  |
| &nbsp;&nbsp;&nbsp;Cash | $44965 | $54557 |
| Total assets | $44965 | $54557 |
| <u>LIABILITIES AND STOCKHOLDERS' DEFICIT</u> |  |  |
| Current liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;Accounts payable and accruals | $103646 | $91144 |
| &nbsp;&nbsp;&nbsp;Loans payable | 229630 | 229630 |
| &nbsp;&nbsp;&nbsp;Note payable | 2500000 | 2500000 |
| &nbsp;&nbsp;&nbsp;Due to a related party | 26700 | 26700 |
| Total current liabilities | 2859976 | 2847474 |
| Commitments and contingencies |  |  |
| <u>Stockholders' Deficit:</u> |  |  |
| &nbsp;&nbsp;&nbsp;Preferred stock, $0.0001 par value 19,999,000 shares authorized; no shares issued and outstanding |  |  |
| &nbsp;&nbsp;&nbsp;Series A Preferred stock, $0.0001 par value 1,000 shares authorized; 1,000 shares issued and outstanding |  |  |
| &nbsp;&nbsp;&nbsp;Common Stock, $0.0001 par value, 100,000,000 shares authorized; 53,228,001 and 52,628,001 shares issued and outstanding, respectively. | 5323 | 5263 |
| &nbsp;&nbsp;&nbsp;Additional paid in capital | 5352653 | 5031019 |
| &nbsp;&nbsp;&nbsp;Accumulated deficit | (8172987) | (7829199) |
| Total Stockholders' deficit | (2815011) | (2792917) |
| Total Liabilities and Stockholders' Deficit | $44965 | $54557 |

---

 

 

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

 

 

 

 

**ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.**

**CONDENSED STATEMENTS OF OPERATIONS**

**(Unaudited)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | For the Three Months Ended <br> June 30, | For the Three Months Ended <br> June 30, | For the Six Months Ended <br> June 30, | For the Six Months Ended <br> June 30, |
|  | 2025 | 2024 | 2025 | 2024 |
| Revenue | $– | $– | $– | $50000 |
| Operating expenses: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;General and administrative | 27211 | 27172 | 51242 | 58142 |
| &nbsp;&nbsp;&nbsp;Professional fees |  | 5300 | 350 | 51300 |
| &nbsp;&nbsp;&nbsp;Stock based compensation | 139847 | 139847 | 279694 | 279694 |
| Total operating expenses | 167058 | 172319 | 331286 | 389136 |
| Loss from operations | (167058) | (172319) | (331286) | (339136) |
| Other expense: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;Interest expense | (6251) | (6251) | (12502) | (12502) |
| Total other expense | (6251) | (6251) | (12502) | (12502) |
| Loss before provision for income taxes | (173309) | (178570) | (343788) | (351638) |
| Provision for income taxes | – | – | – | – |
| Net loss | $(173309) | $(178570) | $(343788) | $(351638) |
| Loss per share, basic and diluted | $(0.00) | $(0.00) | $(0.01) | $(0.01) |
| Weighted average shares outstanding, basic and diluted | 53224704 | 52028001 | 53179131 | 51877172 |

---

 

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

 

 

 

**ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.**

**CONDENSED STATEMENTS OF CHANGES IN STOCKHOLDERS' DEFICIT**

**For the Three and Six Months Ended June 30, 2025 and 2024**

**(Unaudited)**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Preferred Stock | Preferred Stock | Common Stock | Common Stock | | | |
|  | Shares | Amount | Shares | Amount | Additional<br>Paid-in<br>Capital |<br>Accumulated<br>Deficit | Total<br>Stockholders'<br>Deficit |
| Balance, December 31, 2024 | 1000 | $– | 52628001 | $5263 | $5031019 | $(7829199) | $(2792917) |
| Stock option expense |  |  |  |  | 139847 |  | 139847 |
| Shares issued for services |  |  | 300000 | 30 | 20970 |  | 21000 |
| Net loss | – | – | – | – | – | (170479) | (170479) |
| Balance, March 31, 2025 | 1000 |  | 52928001 | 5293 | 5191836 | (7999678) | (2802549) |
| Stock option expense |  |  |  |  | 139847 |  | 139847 |
| Shares issued for services |  |  | 300000 | 30 | 20970 |  | 21000 |
| Net loss | – | – | – | – | – | (173309) | (173309) |
| Balance, June 30, 2025 | 1000 | $– | 53228001 | $5323 | $5352653 | $(8172987) | $(2815011) |

---

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | Preferred Stock | Preferred Stock | Common Stock | Common Stock | | | |
|  | Shares | Amount | Shares | Amount | Additional<br>Paid-in<br>Capital |<br>Accumulated<br>Deficit | Total<br>Stockholders'<br>Deficit |
| Balance, December 31, 2023 | 1000 | $– | 51428001 | $5143 | $4387751 | $(7194683) | $(2801789) |
| Stock option expense |  |  |  |  | 139847 |  | 139847 |
| Shares issued for services |  |  | 300000 | 30 | 20970 |  | 21000 |
| Net loss | – | – | – | – | – | (173068) | (173068) |
| Balance, March 31, 2024 | 1000 |  | 51728001 | 5173 | 4548568 | (7367751) | (2814010) |
| Stock option expense |  |  |  |  | 139847 |  | 139847 |
| Shares issued for services |  |  | 300000 | 30 | 20970 |  | 21000 |
| Net loss | – | – | – | – | – | (178570) | (178570) |
| Balance, June 30, 2024 | 1000 | $– | 52028001 | $5203 | $4709385 | $(7546321) | $(2831733) |

---

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

 

 

 

 

 

**ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.**

**CONDENSED STATEMENTS OF CASH FLOWS**

**(Unaudited)**

---

| | | |
|:---|:---|:---|
|  | For the Six Months Ended<br> June 30, | For the Six Months Ended<br> June 30, |
|  | 2025 | 2024 |
| Cash flows from operating activities: |  |  |
| Net loss | $(343788) | $(351638) |
| Adjustments to reconcile net loss to net cash used by operating activities: |  |  |
| &nbsp;&nbsp;&nbsp;Stock based compensation | 279694 | 279694 |
| &nbsp;&nbsp;&nbsp;Common stock issued for services | 42000 | 42000 |
| Changes in Operating Assets and Liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;Prepaids |  | (2500) |
| &nbsp;&nbsp;&nbsp;Accounts payable and accruals | 12502 | 12502 |
| Net cash used by operating activities | (9592) | (19942) |
| Cash flows from Investing activities: | – | – |
| Cash flows from Financing activities: |  |  |
| &nbsp;&nbsp;&nbsp;Repayment of loans - related party | – | (8000) |
| Net cash used by financing activities | – | (8000) |
| Net change in cash | (9592) | (27942) |
| Cash, beginning of period | 54557 | 28431 |
| Cash, end of period | $44965 | $489 |
| Cash Paid For: |  |  |
| &nbsp;&nbsp;&nbsp;Cash paid for interest | $– | $– |
| &nbsp;&nbsp;&nbsp;Cash paid for taxes | $– | $– |

---

 

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

**ELECTRONIC SERVITOR PUBLICATION NETWORK, INC.**

**NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS**

**JUNE 30, 2025**

**NOTE 1 – DESCRIPTION OF BUSINESS AND HISTORY**

<u>Description of business</u>

The Company was originally incorporated on May 17, 2017, under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. The Company's common stock is listed on the OTC Expert Market under the stock ticker symbol "XESP." The Company's corporate office is located at 107 Chestnut St., Suite 100, Stillwater, MN 55082-5542. The URL of the Company's website is https://www.electronicservitor.com.

On December 22, 2023, the Company entered into the following transactions:

1) An Asset Purchase Agreement (the "Asset Purchase Agreement") with Phitech Management, LLC, a limited liability company organized under the laws of Minnesota ("Phitech"); and

2) An Agreement and Plan of Merger (the "Merger Agreement") with Pointward Inc., a corporation organized under the laws of Delaware ("Pointward").

Pursuant to the terms of the Asset Purchase Agreement, the Company has agreed to pay an aggregate purchase price of $2,500,000, plus the assumption of the assumed liabilities as defined in such Asset Purchase Agreement, for Phitech's assets, including its proprietary technology; and, upon consummation of the transaction, the Company shall cancel 10,000,000 shares of the Company's common stock held by Phitech, representing 100% of Phitech's ownership of the Company, and such shares shall be returned to the Company's treasury.

Pursuant to the terms of the Merger Agreement, the Company shall be the surviving corporation and all the outstanding capital stock of Pointward was converted into shares of the Company's common stock. Accordingly, the Company issued 39,252,000 shares of the Company's common stock to the former holders of Pointward and the former stockholders of Pointward (not including any ownership of the Company's capital stock held by such persons prior to the Merger) hold approximately 72% of the outstanding shares of the Company's capital stock.

As a result of the transactions described above, the Company is strategically aligning its business to support its mission in becoming the premier content management and distribution platform for content providers in the global markets through the Company's continued development and acquisitions of publication and monetization products, services, and technologies.

**NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** 

*<u>Basis of Presentation</u>*

The Company's unaudited condensed financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"), and pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and reflect all adjustments, consisting of normal recurring adjustments, which management believes are necessary to fairly present the financial position, results of operations and cash flows of the Company as of and for the six month period ended June 30, 2025 and not necessarily indicative of the results to be expected for the full year ending December 31, 2025. These unaudited condensed financial statements should be read in conjunction with the financial statements and related notes included in the Company's Annual Report on Form 10-K for the year ended December 31, 2024.

*<u>Use of Estimates</u>*

The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities 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. Actual results could differ from those estimates.

*<u>Concentrations of Credit Risk</u>*

The Company maintains its cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. The Company continually monitors its banking relationships and consequently has not experienced any losses in its accounts. At times, such deposits may be in excess of the Federal Deposit Insurance Corporation insurable amount ("FDIC").

 

*<u>Cash Equivalents</u>*

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents as of June 30, 2025 and December 31, 2024.

*<u>Basic and Diluted Earnings Per Share</u>*

Under ASC 260 "Earnings Per Share," the Company presents basic and diluted earnings (loss) per share ("EPS") amounts on the face of the statements of operations. Basic EPS is computed by dividing income (loss) available to common stockholders (the numerator) by the weighted-average number of common shares outstanding (the denominator) during the period. Shares issued during the period and shares reacquired during the period are weighted for the portion of the period that they were outstanding. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding if the dilutive potential common shares had been issued. As of June 30, 2025, there are 136,336 potentially dilutive shares from warrants and 14,430,000 potentially dilutive shares from vested options. As of June 30, 2024, there are 153,503 potentially dilutive shares from warrants and 9,280,000 potentially dilutive shares from vested options. Additionally, diluted amounts are not presented when the effect of the computations is anti-dilutive due to the losses incurred. Accordingly, there is no difference in the amounts presented for basic and diluted loss per share.

*<u>Revenue Recognition</u>*

The Company recognizes revenue under ASC 606, "Revenue from Contracts with Customers" ("ASC 606"). The Company determines revenue recognition through the following steps:

· Identification of a contract with a customer;

· Identification of the performance obligations in the contract;

· Determination of the transaction price;

· Allocation of the transaction price to the performance obligations in the contract; and

· Recognition of revenue when or as the performance obligations are satisfied.

Revenue is recognized when control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to be entitled to in exchange for those goods or services. As a practical expedient, the Company does not adjust the transaction price for the effects of a significant financing component if, at contract inception, the period between customer payment and the transfer of goods or services is expected to be one year or less.

*<u>Stock-based Compensation</u>*

In June 2018, the FASB issued ASU 2018-07, *Compensation – Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.* ASU 2018-07 allows companies to account for nonemployee awards in the same manner as employee awards. The guidance is effective for fiscal years beginning after December 15, 2018, and interim periods within those annual periods. We adopted this ASU on January 1, 2019.

*<u>Fair value of financial instruments</u>*

The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and paragraph 820-10-35-37 of the FASB Accounting Standards Codification ("Paragraph 820-10-35-37") to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America under U.S. GAAP and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs. The three levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:

---

| | |
|:---|:---|
| Level 1: | Quoted market prices available in active markets for identical assets or liabilities as of the reporting date. |
| Level 2: | Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date. |
| Level 3: | Pricing inputs that are generally unobservable inputs and not corroborated by market data. |

---

The carrying amount of the Company's financial assets and liabilities, such as cash, accounts payable, accrued expenses and loans payable approximate their fair value because of the short maturity of those instruments. The Company had no financial instruments at June 30, 2025 and December 31, 2024 that required fair value hierarchy disclosure.

*<u>Income Taxes</u>*

Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company's control, it is at least reasonably possible that management's judgment about the need for a valuation allowance for deferred taxes could change in the near term.

Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for "unrecognized tax benefits" is recorded for any tax benefits claimed in the Company's tax returns that do not meet these recognition and measurement standards. As of June 30, 2025 and December 31, 2024, no liability for unrecognized tax benefits was required to be reported.

*<u>Operating Segments</u>*

Operating segments are defined as components of an entity for which discrete financial information is available that is regularly reviewed by the Chief Operating Decision Maker ("CODM"), or decision maker group, in deciding how to allocate resources to an individual segment and in assessing performance. The Company's CODM is its Chief Executive Officer. The Company has one operating segment as of June 30, 2025.

*<u>Recently issued accounting pronouncements</u>*

The Company periodically reviews new accounting standards that are issued. Although some of these accounting standards may apply to the Company, the Company has not identified any new standards that it believes merit further discussion or change to adopted policies, and the Company expects that none will have a significant impact on its unaudited condensed financial statements.

**NOTE 3 – GOING CONCERN**

The accompanying unaudited condensed financial statements have 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 Company had an accumulated deficit of $8,172,987, stockholders' deficit of $2,815,011, and incurred a net loss of $343,788 for the six months ended June 30, 2025. In addition, the Company generated no revenue during the three months ended June 30, 2025. These factors raise substantial doubt about the Company's ability to continue as a going concern within one year after the date that these unaudited condensed financial statements are issued.

The Company's continuation as a going concern is dependent upon its ability to generate sufficient revenues, obtain additional financing, and ultimately achieve profitable operations and positive cash flows. Management intends to fund operations through revenue growth, equity financings, and, if necessary, advances from officers, directors, or principal stockholders. However, there can be no assurance that the Company will be successful in generating sufficient revenues, obtaining additional capital, or achieving profitable operations.

The accompanying unaudited condensed financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts or the classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

**NOTE 4 – NOTES PAYABLE**

On May 19, 2022, the Company issued a note payable for $10,000 to a third party. The note matured one year from the date of issuance and bears interest at 6% per annum. As of June 30, 2025 and December 31, 2024, there is $1,879 and $576 of interest accrued on this note, respectively. This note is currently in default.

On May 20, 2022, the Company issued a note payable for $10,000 to a third party. The note matured one year from the date of issuance and bears interest at 6% per annum. As of June 30, 2025 and December 31, 2024, there is $1,877 and $575 of interest accrued on this note, respectively. This note is currently in default.

On June 10, 2022, the Company issued a note payable to a third party for $7,630. The note matured 6 months from the date of issuance and bears interest at 10% per annum. As of June 30, 2025 and December 31, 2024, there is $2,343 and $1,959 of interest accrued on this note, respectively. This note is currently in default.

On October 18, 2022, the Company issued a note payable for $25,000 to a third party. The note matured one year from the date of issuance and bears interest at 8% per annum. As of June 30, 2025 and December 31, 2024, there is $5,430 and $4,422 of interest accrued on this note, respectively. This note is currently in default.

On January 6, 2023, the Company issued a note payable for $15,000 to a third party. The note matured on July 6, 2023, and bears interest at 8.5% per annum. As of June 30, 2025 and December 31, 2024, there is $3,182 and $2,540 of interest accrued on this note, respectively. This note is currently in default.

On March 13, 2023, the Company issued a note payable for $12,000 to a third party. The note matured on September 13, 2023, and bears interest at 8.5% per annum. As of June 30, 2025 and December 31, 2024, there is $2,361 and $1,847 of interest accrued on this note, respectively. This note is currently in default.

On May 11, 2023, the Company issued a note payable to a third party for $25,000. The note matured on May 11, 2024, and bears interest at 8% per annum. As of June 30, 2025 and December 31, 2024, there is $4,307 and $3,299 of interest accrued on this note, respectively. This note is currently in default.

On May 15, 2023, the Company issued a note payable for $25,000 to a third party. The note matured on May 15, 2024, and bears interest at 8% per annum. As of June 30, 2025 and December 31, 2024, there is $4,385 and $3,277 of interest accrued on this note, respectively. This note is currently in default.

On September 1, 2023, the Company issued a note payable to a third party for $25,000. The note matured on September 1, 2024, and bears interest at 8% per annum. As of June 30, 2025 and December 31, 2024, there is $3,688 and $2,679 of interest accrued on this note, respectively. This note is currently in default.

On September 6, 2023, the Company issued a note payable for $50,000 to a third party. The note matured on September 6, 2024, and bears interest at 8% per annum. As of June 30, 2025 and December 31, 2024, there is $7,321 and $5,304 of interest accrued on this note, respectively. This note is currently in default.

On September 15, 2023, the Company issued a note payable for $50,000 to a third party. The note matured on September 15, 2024, and bears interest at 8% per annum. As of June 30, 2025 and December 31, 2024, there is $3,611 and $2,603 of interest accrued on this note, respectively. This note is currently in default.

**NOTE 5 – RELATED PARTY TRANSACTIONS**

Forty 7 Select Holdings LLC ("Forty 7") has advanced the Company funds, to pay for general operating expenses. Forty 7 is controlled by Greg Shockey, an existing shareholder of the Company. As of June 30, 2025 and December 31, 2024, the balance due to Forty 7 is $15,000 and $15,000, respectively.

On January 10, 2023, the Company issued a note payable for $15,000 to Forty 7. The note matured on July 10, 2023, and bears interest at 8.5% per annum. As of June 30, 2025 and December 31, 2024, there is $3,168 and $2,526 of interest accrued on this note, respectively. This note is currently in default.

Refer to Note 7 for options to purchase shares of common stock issued to related parties.

**NOTE 6 – PREFERRED STOCK**

The Company has designated 1,000 shares of Series A Preferred Stock. The shares of Series A Preferred Stock have a par value of $0.0001 per share. The Series A Preferred Shares do not have a dividend rate or liquidation preference and are not convertible into shares of common stock. Series A Preferred Stock, voting together as a class, have the right to vote 60% of the Company's voting shares on any and all shareholder matters (the "Majority Voting Rights"). Additionally, the Company shall not adopt any amendments to the Company's Bylaws, Articles of Incorporation, as amended, make any changes to the Certificate of Designations establishing the Series A Preferred Stock, or effect any reclassification of the Series A Preferred Stock, without the affirmative vote of at least a majority of the outstanding shares of Series A Preferred Stock. However, the Company may, by any means authorized by law and without any vote of the holders of shares of Series A Preferred Stock, make technical, corrective, administrative or similar changes to such Certificate of Designations that do not, individually or in the aggregate, adversely affect the rights or preferences of the holders of shares of Series A Preferred Stock. Other than the Majority Voting Rights, the Series A Preferred Stock does not have any other dividend, liquidation, conversion, or redemption rights, whatsoever.

**NOTE 7 – OPTIONS**

A summary of the status of the Company's outstanding stock options and changes during the year is presented below:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Number of<br> Options | Weighted<br> Average<br> Exercise <br> Price | Weighted<br> Average<br> Remaining<br> Contract<br> Term | Aggregate <br> Intrinsic <br> Value |
| Outstanding at December 31, 2023 | 21330000 | $0.08 | 9.74 | $– |
| &nbsp;&nbsp;&nbsp;Granted |  | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Cancelled | (1500000) | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Exercised | – | $– | – | $– |
| Outstanding at December 31, 2024 | 19830000 | $0.08 |  | $– |
| &nbsp;&nbsp;&nbsp;Granted |  | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Cancelled |  | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Exercised | – | $– | – | $– |
| Outstanding at June 30, 2025 | 19830000 | $0.07 | – | $– |
| Exercisable at June 30, 2025 | 14430000 | $0.07 | 7.66 | $– |

---

---

| | | | |
|:---|:---|:---|:---|
| **Range of Exercise <br> Prices** | **Number Outstanding <br> 6/30/2025** | **Weighted Average <br> Remaining <br> Contractual Life** | **Weighted Average <br> Exercise Price** |
| $0.06 – $0.39 | 19830000 | 7.66 years | $0.07 |

---

**NOTE 8 – WARRANTS**

A summary of the status of the Company's outstanding stock warrants and changes during the year is presented below:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Number of<br> Warrants | Weighted<br> Average<br> Exercise <br> Price | Weighted<br> Average<br> Remaining<br> Contract<br> Term | Aggregate <br> Intrinsic <br> Value |
| Outstanding at December 31, 2023 | 153503 | $0.25 | 5.67 | $– |
| &nbsp;&nbsp;&nbsp;Granted |  | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Expired |  | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Exercised | – | $– | – | $– |
| Outstanding at December 31, 2024 | 153503 | $0.25 | 3.92 | $– |
| &nbsp;&nbsp;&nbsp;Granted |  | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Expired | (20167) | $– |  | $– |
| &nbsp;&nbsp;&nbsp;Exercised | – | $– | – | $– |
| Outstanding at June 30, 2025 | 133336 | $0.25 | 3.67 | $– |

---

**NOTE 9 – INCOME TAX**

The Company accounts for income taxes under ASC 740, *Income Taxes*. Deferred tax assets and liabilities are recognized for temporary differences between the financial reporting basis and tax basis of assets and liabilities and for net operating loss carryforwards. Deferred tax assets are reduced by a valuation allowance when management determines it is more likely than not that some or all of the deferred tax assets will not be realized.

For the six months ended June 30, 2025 and 2024, the Company incurred losses before income taxes of $343,788 and $351,638, respectively. No federal or state income tax provision or benefit was recorded for either period because management has determined that it is more likely than not that the Company's deferred tax assets will not be realized and, accordingly, a full valuation allowance has been maintained against such assets.

The effective income tax rate differs from the statutory federal income tax rate primarily due to the valuation allowance recorded against deferred tax assets.

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Schedule of income tax reconciliation** | | | | |
|  |<br>**June 30, 2025** |<br>**Rate** |<br>**June 30, 2024** |<br>**Rate** |
| Loss before income taxes | $(343788) |  | (351638) |  |
| Expected federal tax benefit at 21% | 72195 | 21.0% | $73844 | 21.0% |
| State tax benefit, net of federal effect | 26611 | 7.74% | 27218 | 7.74% |
| Increase in valuation allowance | (98806) | (28.74%) | (101062) | (28.74%) |
| Income tax provision | $– | 0.0% | $– | 0.0% |

---

At June 30, 2025, the Company had estimated federal net operating loss carryforwards of approximately $3.8 million available to offset future taxable income. Utilization of these carryforwards may be limited under Section 382 of the Internal Revenue Code in the event of certain ownership changes

The Company recognizes interest and penalties related to uncertain tax positions as a component of income tax expense. As of June 30, 2025 and December 31, 2024, the Company had no unrecognized tax benefits and had not accrued any interest or penalties related to uncertain tax positions. Tax years remain subject to examination by taxing authorities for all years since inception.

**NOTE 10 – SUBSEQUENT EVENTS**

In accordance with ASC 855-10, Subsequent Events, management has performed an evaluation of subsequent events through the date that the unaudited condensed financial statements were issued and has determined that there are no material subsequent events to disclose in these unaudited condensed financial statements.

**ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

The following information should be read in conjunction with our financial statements and related notes thereto included in Part I, Item 1, above.

**Forward Looking Statements**

Certain matters discussed herein are forward-looking statements. Such forward-looking statements contained in this Form 10-Q involve risks and uncertainties, including statements as to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· our future strategic plans

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· our future operating results;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· our business prospects;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· our contractual arrangements and relationships with third parties;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the dependence of our future success on the general economy;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· our possible future financings; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the adequacy of our cash resources and working capital.

These forward-looking statements can generally be identified as such because the context of the statement will include words such as we "believe," "anticipate," "expect," "estimate" or words of similar meaning. Similarly, statements that describe our future plans, objectives or goals are also forward-looking statements. Such forward-looking statements are subject to certain risks and uncertainties which are described in close proximity to such statements and which could cause actual results to differ materially from those anticipated. Shareholders, potential investors and other readers are urged to consider these factors in evaluating the forward-looking statements and are cautioned not to place undue reliance on such forward-looking statements. The forward-looking statements included herein are only made as of the date of this Form 10-Q, and we undertake no obligation to publicly update such forward-looking statements to reflect subsequent events or circumstances.

**Executive Overview**

The Company's corporate offices are located at 107 Chestnut Street East, Ste. 100, Stillwater, MN 55082-5524. The Company's website is www.electronicservitor.com. The Company's telephone number is (833) 991-0800.

The Company's common stock is listed on the OTC Expert Market under the stock ticker symbol XESP.

The Company anticipates that it would need approximately $1,500,000 over the next 12 months to continue as a going concern, satisfy its capital commitments and continue its operations in accordance with its current business plan. In addition to revenues generated from sales, the Chief Executive Officer and several shareholders may fund the Company's operations, if needed, during the next 12 months or until the Company can generate an ongoing source of capital sufficient to independently continue its operations.

For the period ended December 31, 2024, the Company's independent auditors issued a report raising substantial doubt about the Company's ability to continue as a going concern. The continuation of the Company as a going concern is dependent upon financial support from its principal stockholders, its ability to obtain necessary equity financing, or its ability to sell its services to generate consistent profitability.

**<u>Results of Operation for the Three Months Ended June 30, 2025 and 2024</u>**

For the three months ended June 30, 2025, the Company had revenues of nil. In comparison, for the three months ended June 30, 2024, the Company had revenues of nil.

 

Operating expenses were $172,319 for the three months ended June 30, 2025, consisting of $27,211 of general and administrative expense and $139,847 of non-cash stock-based compensation expense for the issuance of warrants. In comparison, for the three months ended June 30, 2024, operating expenses were $172,319, consisting of $27,172 of general and administrative expense, $5,300 of professional fees, and $139,847 of non-cash stock-based compensation expense for the issuance of warrants.

 

For the three months ended June 30, 2025, the Company posted a net loss of $173,309, compared to a net loss of $178,570 for three months ended June 30, 2024.

**<u>Results of Operation for the Six Months Ended June 30, 2025 and 2024</u>**

For the six months ended June 30, 2025, the Company had revenues of nil. In comparison, for the six months ended June 30, 2024, the Company had revenues of $50,000.

 

Operating expenses were $331,286 for the six months ended June 30, 2025, consisting of $51,242 of general and administrative expense, $350 of professional fees, and $279,694 of non-cash stock-based compensation expense for the issuance of warrants. In comparison, for the six months ended June 30, 2024, operating expenses were $389,136, consisting of $58,142 of general and administrative expense, $51,300 of professional fees, and $279,694 of non-cash stock-based compensation expense for the issuance of warrants.

 

For the six months ended June 30, 2025, the Company posted a net loss of $343,788, compared to a net loss of $351,638 for six months ended June 30, 2024.

During the six months ended June 30, 2025, the Company used $9,592 of cash in operating activities. The Company did not use or generate any cash in financing or investing activities.

**Liquidity and Capital Resources**

The accompanying unaudited condensed financial statements have 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 Company generated revenues of nil during the six months ended June 30, 2025 and had a net loss of $343,788 for the six months ended June 30, 2025. The Company has an accumulated deficit of $8,172,987 as of June 30, 2025. The Company requires capital for its contemplated operational and marketing activities. Obtaining additional financing, through an additional capital raise, the successful development of the Company's contemplated plan of operations, and its transition to the attainment of continued profitable operations are necessary for the Company to continue operations.

The Company used $9,592 of cash from operations for the six months ended June 30, 2025. The Company did not use or generate any cash in financing or investing activities for the six months ended June 30, 2024.

As of June 30, 2025, the Company had $44,965 in cash.

**Critical Accounting Estimates and Policies**

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 the disclosure of contingent assets and liabilities of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Note 2 to the Financial Statements describes the significant accounting policies and methods used in the preparation of the Financial Statements. Estimates are used for, but not limited to, contingencies and taxes. Actual results could differ materially from those estimates. The following critical accounting policies are impacted significantly by judgments, assumptions, and estimates used in the preparation of the Financial Statements.

We are subject to various loss contingencies arising in the ordinary course of business. We consider the likelihood of loss or impairment of an asset or the incurrence of a liability, as well as our ability to reasonably estimate the amount of loss in determining loss contingencies. An estimated loss contingency is accrued when management concludes that it is probable that an asset has been impaired, or a liability has been incurred and the amount of the loss can be reasonably estimated. We regularly evaluate current information available to us to determine whether such accruals should be adjusted.

**Off-Balance Sheet Arrangements**

We have not entered into any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources and would be considered material to investors.

**Recent Accounting Pronouncements**

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

**ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

Not applicable to smaller reporting companies.

**ITEM 4. CONTROLS AND PROCEDURES**

**Evaluation of Disclosure Controls and Procedures**

We maintain disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") that are designed to be effective in providing reasonable assurance that information required to be disclosed in our reports under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission (the "SEC"), and that such information is accumulated and communicated to our management to allow timely decisions regarding required disclosure. Our Chief Executive Officer and Chief Financial Officer evaluated the effectiveness of our disclosure controls and procedures as of the end of the period covered by this report. Based on that evaluation, they concluded that our disclosure controls and procedures were not effective for the quarterly period ended June 30, 2025.

The following aspects of the Company were noted as potential material weaknesses:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· timely and accurate reconciliation of accounts

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· lack of segregation of duties

In designing and evaluating disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable, not absolute assurance of achieving the desired objectives. Also, the design of a control system must reflect the fact that there are resource constraints and the benefits of controls must be considered relative to their costs.

**Changes in Internal Controls**

Based on that evaluation, our Chief Executive Officer and our Chief Financial Officer concluded that no change occurred in the Company's internal controls over financial reporting during the quarter ended June 30, 2025, that has materially affected, or is reasonably likely to materially affect, the Company's internal controls over financial reporting.

**PART II - OTHER INFORMATION**

**ITEM 1. LEGAL PROCEEDINGS**

Other than as previously disclosed, we know of no other material, existing or pending legal proceedings against the Company, nor is it involved as a plaintiff in any material proceeding or pending litigation during the six months period ending June 30, 2025. Other than as disclosed above, we know of no other proceedings in which our directors, officers or any affiliates, or any registered or beneficial shareholder, is an adverse party or has a material interest adverse to our interest during the six months period ending June 30, 2025.

**ITEM 1A. RISK FACTORS**

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required to provide the information under this Item.

**ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS**

None.

**ITEM 3. DEFAULTS UPON SENIOR SECURITIES**

None.

**ITEM 4. MINING SAFETY DISCLOSURES**

Not applicable.

**ITEM 5. OTHER INFORMATION**

During the quarter ended June 30, 2025, no director or officer of the Company adopted or terminated a "Rule 10b5-1 trading arrangement" or "non-Rule 10b5-1 trading arrangement," as each term is defined in Item 408(a) of Regulation S-K.

**ITEM 6. EXHIBITS**

---

| | |
|:---|:---|
| No. | Description |
| 31.1 | [Chief Executive Officer Section 302 Certification](electronic_ex3101.htm) |
| 31.2 | [Chief Financial Officer Section 302 Certification](electronic_ex3102.htm) |
| 32.1 | [Section 906 Certification](electronic_ex3201.htm) |
| 101.INS | XBRL Instance Document |
| 101.SCH | XBRL Taxonomy Extension Schema Document |
| 101.CAL | XBRL Taxonomy Calculation Linkbase Document |
| 101.DEF | XBRL Taxonomy Extension Definition Linkbase Document |
| 101.LAB | XBRL Taxonomy Label Linkbase Document |
| 101.PRE | XBRL Taxonomy Presentation Linkbase Document |

---

**SIGNATURES**

In accordance with the requirements of the Exchange Act, the Registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | |
|:---|:---|
|  | **ELECTRONIC SERVITOR PUBLICATION NETWORK INC.** |
| Dated: June 23, 2026 | By: *<u>/s/ Peter Hager</u>*<br> Peter Hager<br> Chief Executive Officer |
|  | By*: <u>/s/ Thomas Spruce</u>*<br> Thomas Spruce<br> Chief Financial Officer |

---

## Exhibit 31.1

**Exhibit 31.1**

**CHIEF EXECUTIVE OFFICER**

I, Peter Hager, hereby certify that:

(1) I have reviewed this Quarterly Report on Form 10-Q for the period ending June 30, 2025 of Electronic Servitor Publication Network Inc.;

(2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4) The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5) The registrant's other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All significant deficiencies in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | |
|:---|:---|
| Dated: June 23, 2026 | *<u>/s/ Peter Hager</u>*<br> Peter Hager<br> Chief Executive Officer |

---

## Exhibit 31.2

**Exhibit 31.2**

**CHIEF FINANCIAL OFFICER**

I, Thomas Spruce, hereby certify that:

(1) I have reviewed this Quarterly Report on Form 10-Q for the period ending June 30, 2025 of Electronic Servitor Publication Network Inc.;

(2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

(3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

(4) The registrant's other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

(5) The registrant's other certifying officers and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of registrant's board of directors (or persons performing the equivalent functions):

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) All significant deficiencies in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

---

| | |
|:---|:---|
| Dated: June 23, 2026 | *<u>/s/ Thomas Spruce</u>*<br> Thomas Spruce<br> Chief Financial Officer |

---

## Exhibit 32.1

**Exhibit 32.1**

**CERTIFICATION PURSUANT TO SECTION 906**

**OF THE SARBANES-OXLEY ACT OF 2002**

Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of Section 1350, Chapter 63 of Title 18, United States Code), the undersigned officers of Electronic Servitor Publication Network Inc., a Delaware corporation (the "Company"), do hereby certify, to the best of their knowledge, that:

1. The Quarterly Report on Form 10-Q for the period ending June 30, 2025 (the "Report") of the Company complies in all material respects with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended; and

2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.

---

| | |
|:---|:---|
| Dated: June 23, 2026 | *<u>/s/ Peter Hager</u>*<br> Peter Hager<br> Chief Executive Officer |
| Dated: June 23, 2026 | *<u>/s/ Thomas Spruce</u>*<br> Thomas Spruce<br> Chief Financial Officer |

---