# EDGAR Filing Document

**Accession Number:** 0001585380
**File Stem:** 0001683168-26-002160
**Filing Date:** 2026-3
**Character Count:** 261211
**Document Hash:** 8625d8662f9c78a42232559f3003ddc3
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-26-002160.hdr.sgml**: 20260324

**ACCESSION NUMBER**: 0001683168-26-002160

**CONFORMED SUBMISSION TYPE**: 1-A

**PUBLIC DOCUMENT COUNT**: 5

**FILED AS OF DATE**: 20260324

**DATE AS OF CHANGE**: 20260324

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Greene Concepts, Inc
- **CENTRAL INDEX KEY:** 0001585380
- **STANDARD INDUSTRIAL CLASSIFICATION:** BOTTLED & CANNED SOFT DRINKS CARBONATED WATERS [2086]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 743101465
- **STATE OF INCORPORATION:** NY
- **FISCAL YEAR END:** 0731

**FILING VALUES:**
- **FORM TYPE:** 1-A
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 024-12727
- **FILM NUMBER:** 26785773

**BUSINESS ADDRESS:**
- **STREET 1:** 1865 HERNDON AVENUE
- **STREET 2:** SUITE K358
- **CITY:** CLOVIS
- **STATE:** CA
- **ZIP:** 93611
- **BUSINESS PHONE:** 559-494-1000

**MAIL ADDRESS:**
- **STREET 1:** 1865 HERNDON AVENUE
- **STREET 2:** SUITE K358
- **CITY:** CLOVIS
- **STATE:** CA
- **ZIP:** 93611

## Part

[**Table of Contents**](#a_001)

File No. 024-_________

**As filed with the Securities and Exchange Commission on March 24, 2026**

PART II - INFORMATION REQUIRED IN OFFERING CIRCULAR

Preliminary Offering Circular dated March 24, 2026

An offering statement pursuant to Regulation A relating to these securities has been filed with the United States Securities and Exchange Commission (the "SEC"). 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 SEC is qualified. This Preliminary Offering Circular shall not constitute an offer to sell or the solicitation of an offer to buy nor may there be 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 may elect to satisfy our obligation to deliver a Final Offering Circular by sending you 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.

**<u>OFFERING CIRCULAR</u>**

![](image_005.jpg)

**Greene Concepts, Inc.**

**Up to 45,000,000 Units**

**Each Unit Consisting of 100 Shares of Common Stock**

**___________________________________________________________________**

**<u>Offered Units</u>.** By this Offering Circular, Greene Concepts, Inc., a New York corporation, is offering for sale a maximum of 45,000,000 units of its common stock (the ***"Offered Units"***), with each Unit consisting of 100 shares of our company's common stock, at a fixed price of $[0.01-0.02] per Unit (a per share price of $[0.0001-0.0002]), pursuant to Tier 1 of Regulation A of the United States Securities and Exchange Commission (the ***"SEC"***). A minimum purchase of $5,000 of the Offered Units is required in this offering; any additional purchase must be in an amount of at least $1,000. This offering is being conducted on a best-efforts basis, which means that there is no minimum number of Offered Units that must be sold by us for this offering to close; thus, we may receive no or minimal proceeds from this offering. All proceeds from sales of the Offered Units in this offering will become immediately available to us and may be used as they are accepted. Purchasers of the Offered Units will not be entitled to a refund and could lose their entire investments. (See "[Use of Proceeds](#a_006)" and "[Plan of Distribution](#a_007)").

**<u>Risk Factors</u>.** Please see the "[Risk Factors](#a_004)" section, beginning on page 6, for a discussion of the risks associated with a purchase of the Offered Units.

**<u>Offering Period</u>.** This offering will commence within two days of the SEC's qualification of the Offering Statement of which this Offering Circular forms a part; this offering will terminate at the earliest of (a) the date on which the maximum offering has been sold, (b) the date which is one year from this offering being qualified by the SEC or (c) the date on which this offering is earlier terminated by us, in our sole discretion. (See "[Plan of Distribution](#a_007)"). We are unable to predict the precise timing of our initial sale of Offered Units, as this offering is being conducted by us on a best-efforts basis. Inasmuch as there is no stated minimum offering, notwithstanding the minimum purchase requirement of $5,000 of the Offered Units, we will not "closings," per se, on a scheduled basis; rather, we expect that we will complete subscription transactions with investors as subscription agreements are received, then approved, by us.

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Title of Class of**<br> **Securities Offered** | **Number of**<br> **Offered Units** | <br> **Price to Public** | <br> **Commissions<sup>(1)</sup>** | <br> **Proceeds to**<br> **the Company** |
| Units of Common Stock | 45000000 <sup>(A)</sup> | $0.02 | $0 | $900000<sup>(2)</sup> |

---

(A) These securities are being qualified pursuant to subparagraph (F) of Rule 251(d)(3)(i).

(1) Our company will not pay any commissions for the sale of Offered Units in this offering. We do not intend to offer and sell the Offered Units through registered broker-dealers or utilize finders. However, should we determine to employ a registered broker-dealer or finder, information as to any such broker-dealer or finder shall be disclosed in a post-qualification amendment to this Offering Circular. (See " [Plan of Distribution](#a_007) ").

(2) Does not account for payment of expenses of this offering, which are estimated to not exceed $7,500 and which include, among other expenses, legal fees, accounting costs, administrative services, Blue Sky compliance and actual out-of-pocket expenses incurred by us in selling the Offered Units. We will pay all of the expenses of this offering. (See " [Plan of Distribution](#a_007) ").

**Offering Terms.** The terms of this offering were determined arbitrarily by our company. The offering price for the Offered Units does not necessarily bear any relationship to our company's assets, book value, earnings or other established criteria of valuation. Accordingly, the offering price of the Offered Units should not be considered as an indication of any intrinsic value of such securities. (See "[Risk Factors](#a_004)—Risks Related to a Purchase of Offered Shares" and "Dilution").

There is no escrow established for the proceeds from sales of the Offered Units in this offering. (See "[Risk Factors](#a_004)—Risks Related to a Purchase of Offered Shares").

**Other Information.** Our common stock is quoted in the over-the-counter under the symbol "INKW" in the OTCID marketplace of OTC Link. On March 23, 2026, the closing price of our common stock was $0.00035 per share.

**Investing in the Offered Units is speculative and involves substantial risks, including the superior voting rights of our outstanding shares of Series B Preferred Stock (the "Series B Preferred Stock"), which preclude current and future owners of our common stock, including the shares of common stock included in the Offered Units, from influencing any corporate decision. Each share of Series B Preferred Stock has voting rights in all matters requiring shareholder approval in the amount of 100,000,000 votes.**

**Our Sole Officer and Director, Leonard Greene, indirectly owns 33.33% of the outstanding shares of our Series B Preferred Stock. While Mr. Greene does not own securities representing voting control, per se, Mr. Greene can be expected to control effectively the management and affairs of our company, as well as matters requiring the approval by our shareholders, including the election of directors, any merger, consolidation or sale of all or substantially all of our assets, and any other significant corporate transaction. (See "[Risk Factors](#a_004)—Risks Related to a Purchase of the Offered Units" and "[Security Ownership of Certain Beneficial Owners and Management](#a_013)").**

**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 SOLICITATION MATERIALS. THESE SECURITIES ARE OFFERED PURSUANT TO AN EXEMPTION FROM REGISTRATION WITH THE SEC. HOWEVER, THE SEC HAS NOT MADE AN INDEPENDENT DETERMINATION THAT THE SECURITIES OFFERED ARE EXEMPT FROM REGISTRATION.**

**The use of projections or forecasts in this offering is prohibited. No person is permitted to make any oral or written predictions about the benefits you will receive from an investment in Offered Shares (Company Offered Shares and Selling Shareholder Offered Shares).**

**No sale may be made to you in this offering if you do not satisfy the investor suitability standards described in this Offering Circular under "[Plan of Distribution](#a_007)–State Law Exemption and Offerings to Qualified Purchasers" (page 19). Before making any representation that you satisfy the established investor suitability standards, 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 disclosure format of Form S-1, pursuant to the General Instructions of Part II(a)(1)(ii) of Form 1-A.

The date of this Offering Circular is ______, 2026.

**TABLE OF CONTENTS**

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| | |
|:---|:---|
|  | **Page** |
| [Cautionary Statement Regarding Forward-Looking Statements](#a_002) | 1 |
| [Offering Circular Summary](#a_003) | 2 |
| [Risk Factors](#a_004) | 6 |
| [Dilution](#a_005) | 16 |
| [Use of Proceeds](#a_006) | 17 |
| [Plan of Distribution](#a_007) | 18 |
| [Description of Securities](#a_008) | 21 |
| [Business](#a_009) | 23 |
| [Management's Discussion and Analysis of Financial Condition and Results of Operations](#a_010) | 28 |
| [Directors, Executive Officers, Promoters and Control Persons](#a_011) | 32 |
| [Executive Compensation](#a_012) | 34 |
| [Security Ownership of Certain Beneficial Owners and Management](#a_013) | 36 |
| [Certain Relationships and Related Transactions](#a_014) | 37 |
| [Legal Matters](#a_015) | 37 |
| [Where You Can Find More Information](#a_016) | 37 |
| [Index to Financial Statements](#a_017) | F-1 |

---

i

**CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS**

The information contained in this Offering Circular includes some statements that are not historical and that are considered forward-looking statements. Such forward-looking statements include, but are not limited to, statements regarding our development plans for our business; our strategies and business outlook; anticipated development of our company; and various other matters (including contingent liabilities and obligations and changes in accounting policies, standards and interpretations). These forward-looking statements express our expectations, hopes, beliefs and intentions regarding the future. In addition, without limiting the foregoing, any statements that refer to projections, forecasts or other characterizations of future events or circumstances, including any underlying assumptions, are forward-looking statements. The words anticipates, believes, continue, could, estimates, expects, intends, may, might, plans, possible, potential, predicts, projects, seeks, should, will, would and similar expressions and variations, or comparable terminology, or the negatives of any of the foregoing, may identify forward-looking statements, but the absence of these words does not mean that a statement is not forward-looking.

The forward-looking statements contained in this Offering Circular are based on current expectations and beliefs concerning future developments that are difficult to predict. We cannot guarantee future performance, or that future developments affecting our company will be as currently anticipated. These forward-looking statements involve a number of risks, uncertainties (some of which are beyond our control) or other assumptions that may cause actual results or performance to be materially different from those expressed or implied by these forward-looking statements.

All forward-looking statements attributable to us are expressly qualified in their entirety by these risks and uncertainties. These risks and uncertainties, along with others, are also described below in the Risk Factors section. Should one or more of these risks or uncertainties materialize, or should any of our assumptions prove incorrect, actual results may vary in material respects from those projected in these forward-looking statements. You should not place undue reliance on any forward-looking statements and should not make an investment decision based solely on these forward-looking statements. We undertake no obligation to update or revise any forward-looking statements, whether as a result of new information, future events or otherwise, except as may be required under applicable securities laws.

**OFFERING CIRCULAR SUMMARY**

The following summary highlights material information contained in this Offering Circular. This summary does not contain all of the information you should consider before purchasing our common stock. Before making an investment decision, you should read this Offering Circular carefully, including the Risk Factors section and the unaudited consolidated financial statements and the notes thereto. Unless otherwise indicated, the terms we, us and our refer and relate to Greene Concepts, Inc., a New York corporation.

**Overview**

Our company name is Greene Concepts, Inc. We are headquartered in Marion, North Carolina. We are a New York corporation that was incorporated on August 18, 1952, and previously operated as Tech-OHM Resistor Corporation, Tech-OHM Electronics, Inc., International Citrus Corporation, Princeton Commercial Holdings, Inc., Eurowind Energy, Inc., First Petroleum and Pipeline Inc., and Luke Entertainment, Inc. Since our inception, we have operated different businesses under these different names before changing our name to Greene Concepts, Inc. and engaging in our current business line. Through our wholly-owned subsidiary, Mammoth Ventures Inc., ("Mammoth"), we are now a bottling and beverage company committed to providing the world with high quality, healthy, and enhanced beverage choices. Our beverage and bottling facility is located in Marion, North Carolina. The facility is a 55,000 square foot bottling and beverage plant that is located within the boundaries of the Pisgah National Forest. The bottling facility has as its water sources a combination of seven (7) spring and artesian wells that are fed from a natural aquifer that is located deep below the Pisgah National Forest. We are focused on producing spring and artesian water, Additionally, we expect that Mammoth will act as a third-party producer and bottler of "white label" beverage and water products. White label bottling services are provided for clients that desire to market their own product formulations, brand name and labeling while outsourcing the production and bottling of their products to Mammoth.

Before acquiring Mammoth on February 6, 2019, we operated our legacy business, which was the manufacture and distribution of a line of 25 high quality consumer focused inkjet kits. On April 30, 2019, our board of directors made a determination to wind down our legacy business and to transition into the beverage and bottling business.

On February 6, 2019, we entered into a Stock Purchase Acquisition Agreement and Merger Agreement and Promissory Note Agreement with BNL Capital LLC ("BNL Capital"). Pursuant to the terms of the agreement, BNL Capital agreed to sell 100% of the outstanding shares of Mammoth to us for a purchase price of $1,350,000. Mammoth acquired certain assets of the defunct business formerly referred to as "North Cove Springs Bottling and Beverage," which includes the Marion, North Carolina bottling facility and related assets. We financed the acquisition through a secured promissory note in the amount of $1,350,000 in favor of BNL Capital. The promissory note was secured by 100% of the outstanding shares of Mammoth that are owned by our company. See "Description of Business – Terms of Acquisition of Mammoth Ventures, Inc." for a description of the terms of our acquisition of Mammoth.

On March 5, 2021, the Company paid $200,000 to BNL Capital to satisfy the remaining obligations owed to BNL Capital. BNL Capital also cancelled 7,500,000 shares of Series A Preferred Stock of the Company owned by BNL Capital.

Upon acquiring Mammoth, we began the process of performing required maintenance to revitalize all the equipment and facility infrastructure in order to relaunch production at the plant. At the time of the acquisition all of the plant equipment was in good condition although the equipment had not operated for several years and it did require a thorough inspection and light maintenance to assure proper operation when the bottling lines are relaunched. At the time of the acquisition, we hired, Kenneth Porter, a 30+ year veteran of the beverage and bottling industry, as plant manager to oversee operations as well as the revitalization and expected relaunch of the facility.

The Food and Drug Administration, or FDA, requires adherence to current good manufacturing practice ("CGMP"), regulations for the processing and bottling of bottled drinking water, which includes facility inspection and documentation of corrective measures and reporting requirements, as well as new requirements for hazard assessments and food safety, or HACCP, plans mandated by the Food Safety and Modernization Act ("FSMA"). Final preparations for inspection are underway, including building and facility maintenance such as pressure washing, painting, general cleaning, and minor building repairs.

In addition to complete cleaning and maintenance of the 55,000 square foot facility, standard operating policies and procedures must be documented in accordance with federal legislation. This documentation includes conducting and reporting of microbial testing of source water and any finished product, which must be completed prior to initiating filling and packaging of bottles for shipment from our production lines.

As of April 6, 2020, the Company's, through its wholly owned subsidiary Mammoth, production facility is fully operational after the Company spent 16 months restoring the production facility in Marion, North Carolina (the "Marion Facility"). The Marion Facility currently has the capacity to produce 192 million bottles or 8 million cases annually (with current equipment). The Marion Facility has space for additional capacity.

On February 17, 2021, Mammoth paid off all mortgage liens and obligations for the Marion Facility, equipment and property and has received a certificate of satisfaction from the lien holder. The certificate of satisfaction is being filed with the McDowell County Registry of Deeds which will remove all liens or encumbrances from the Marion Facility deed.

On or about June 14, 2021, the Company amended its Certificate of Incorporation to increase the number of authorized shares to ten billion (10,000,000,000) and create the Series B Convertible Preferred Stock with one thousand (1,000) shares authorized. Each share of Series B Convertible Preferred Stock will be convertible into one hundred million (100,000,000) shares of the Corporation's common stock.

The Company has launched its CBD infused drink "Happy Mellow" beverage. The product is produced by our co-packers.

Disaster recovery efforts led by the federal government through Federal Emergency Management Agency, state government emergency response programs, and city or county emergency response programs require entities to be registered and cleared thru the System for Award Management (SAM). The Company successfully completed validation requirements and currently is awaiting issuance of Commercial and Government Entity Codes ("CAGE codes"). CAGE codes are unique identifier assigned to suppliers to various government or defense agencies and provide a standardized method of identifying a given facility at a specific location. Greene Concepts Inc. expedited application efforts in order to become registered and available to provide assistance for any disaster or emergency relief efforts. The Company's Marion bottling facility is a strategically important asset by possessing a total of seven (7) operational wells. The Marion Facility is located within the Pisgah National Forest with an enormous source of pure spring water accessed from the aquifer located deep below the national forest. While the bottling facility can operate at full capacity with a single primary well the Company's facility has the unique strategic advantage of having six additional operational wells as backup in the unlikely event of any system failures with the primary or any other well. (See "[Business](#a_009)").

**Offering Summary**

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| | |
|:---|:---|
| *Securities Offered by Our Company* | 45,000,000 Units, with each Unit consisting of 100 shares of our common stock, for a total of 4,500,000,000 shares of common stock. |
| *Offering Price* | $[0.01-0.02] per Offered Unit (a per share price of $[0.0001-0.0002]). |
| *Shares of Common*<br> *Stock Outstanding*<br> *Before This Offering* | 5,161,803,875 shares issued and outstanding as of the date hereof. |
| *Shares of Common*<br> *Stock Outstanding*<br> *After This Offering* | 9,661,803,875 shares of common stock issued and outstanding, assuming the sale of all of the Offered Units hereunder. |
| *Minimum Number of Offered Units to Be Sold in This Offering* | There is no minimum number of Offered Units to be sold in this offering. A minimum purchase of $5,000 of the Offered Units is required in this offering; any additional purchase must be in an amount of at least $1,000. |
| *Disparate Voting Rights* | Our outstanding shares of Series B Preferred Stock possess superior voting rights, which preclude current and future owners of our common stock, including the shares of common stock comprising the Offered Units, from influencing any corporate decision. Each share of Series B Preferred Stock has voting rights in all matters requiring shareholder approval in the amount of 100,000,000 votes.<br>Our Sole Officer and Director, Leonard Greene, indirectly owns 33.33% of the outstanding shares of our Series B Preferred Stock. While Mr. Greene does not own securities representing voting control, per se, Mr. Greene can be expected to control effectively the management and affairs of our company, as well as matters requiring the approval by our shareholders, including the election of directors, any merger, consolidation or sale of all or substantially all of our assets, and any other significant corporate transaction. (See "Risk Factors—Risks Related to a Purchase of the Offered Shares," "[Security Ownership of Certain Beneficial Owners and Management](#a_013)" and "[Certain Relationships and Related Transactions](#a_014)"). |
| *Investor Suitability Standards* | The Offered Units may only be purchased by investors residing in a state in which this Offering Circular is duly qualified who have either (a) a minimum annual gross income of $70,000 and a minimum net worth of $70,000, exclusive of automobile, home and home furnishings, or (b) a minimum net worth of $250,000, exclusive of automobile, home and home furnishings. |
| *Market for our Common Stock* | Our common stock is quoted in the over-the-counter market under the symbol "INKW" in the OTCID marketplace of OTC Link. |

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| | |
|:---|:---|
| *Termination of this Offering* | This offering will terminate at the earliest of (a) the date on which the maximum offering has been sold, (b) the date which is one year from this offering circular being qualified by the SEC and (c) the date on which this offering is earlier terminated by us, in our sole discretion. |
| *Use of Proceeds* | We will apply the cash proceeds of this offering for inventory, sales and marketing expenses, general and administrative expenses and working capital. (See "[Use of Proceeds](#a_006)"). |
| *Risk Factors* | An investment in the Offered Units involves a high degree of risk and should not be purchased by investors who cannot afford the loss of their entire investments. You should carefully consider the information included in the Risk Factors section of this Offering Circular, as well as the other information contained in this Offering Circular, prior to making an investment decision regarding the Offered Units. |
| *Corporate Information* | Our principal executive offices are located at 13195 U.S. Highway 221 N, Marion, North Carolina, 28752; our telephone number is (559) 434-1000; our corporate website is located at www.bewaterbeyou.com. No information found on our company's website is part of this Offering Circular. |

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**Continuing Reporting Requirements Under Regulation A**

As a Tier 1 issuer under Regulation A, we will be required to file with the SEC a Form 1-Z (Exit Report Under Regulation A) upon the termination of this offering. We will not be required to file any other reports with the SEC following this offering.

However, during the pendency of this offering and following this offering, we intend to file quarterly and annual financial reports and other supplemental reports with OTC Markets, which will be available at www.otcmarkets.com.

All of our future periodic reports, whether filed with OTC Markets or the SEC, will not be required to include the same information as analogous reports required to be filed by companies whose securities are listed on the NYSE or NASDAQ, for example.

**RISK FACTORS**

An investment in the Offered Units involves substantial risks. You should carefully consider the following risk factors, in addition to the other information contained in this Offering Circular, before purchasing any of the Offered Units. The occurrence of any of the following risks might cause you to lose a significant part of your investment. The risks and uncertainties discussed below are not the only ones we face, but do represent those risks and uncertainties that we believe are most significant to our business, operating results, prospects and financial condition. Some statements in this Offering Circular, including statements in the following risk factors, constitute forward-looking statements. (See "[Cautionary Statement Regarding Forward-Looking Statements](#a_002)").

**Risks Related to Our Company**

***We have a history of operating losses and there is a substantial doubt about our ability to continue as a going concern.*** For the six months ended January 31, 2026 and 2025, we reported net losses of $102,657 (unaudited) and $53,926 (unaudited), respectively, and negative cash flow from operating activities of $1,237 (unaudited) and $200,204 (unaudited), respectively. For the fiscal years ended July 31, 2025 and 2024, we reported net losses of $169,541 (unaudited) and $241,886 (unaudited), respectively, and negative cash flow from operating activities of $206,248 (unaudited) and $732,897 (unaudited), respectively. We anticipate that we will continue to report losses and negative cash flow. As a result of these net losses and cash flow deficits, as well as our dependence on private equity and financings, there is a substantial doubt about our ability to continue as a going concern.

Our consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. These adjustments would likely include substantial impairment of the carrying amount of our assets and potential contingent liabilities that may arise if we are unable to fulfill various operational commitments. In addition, the value of our securities, including common stock issued in this offering, would be greatly impaired. Our ability to continue as a going concern is dependent upon generating sufficient cash flow from operations and obtaining additional capital and financing, including funds to be raised in this offering. If our ability to generate cash flow from operations is delayed or reduced and we are unable to raise additional funding from other sources, we may be unable to continue in business even if this offering is successful. For further discussion about our ability to continue as a going concern and our plan for future liquidity, see "[Management's Discussion and Analysis of Financial Condition and Results of Operations](#a_010)-Ability to Continue as a Going Concern."

***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 will require additional financing in the near and long term to fully execute our business plan. Our success depends on our ability to raise such additional financing on reasonable terms and on a timely basis. Conditions in the economy and the financial markets may make it more difficult for us to obtain necessary additional capital or financing on acceptable terms, or at all. If we cannot secure sufficient additional financing, we may be forced to forego strategic opportunities or delay, scale back or eliminate further development of our goals and objectives, operations and investments or employ internal cost savings measures.

***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 halt the sales and licensing of our product. 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 future consultants and advisors may be employed by third parties and may have commitments under consulting or advisory contracts with third parties that may limit their availability to us.

***Quality management plays an essential role in determining and meeting customer requirements, preventing defects, improving our products and services and maintaining the integrity of the data that supports the safety and efficacy of our products.*** Our future success depends on our ability to maintain and continuously improve our quality management program. An inability to address a quality or safety issue in an effective and timely manner may also cause negative publicity, a loss of customer confidence in us or our current or future products, which may result in the loss of sales and difficulty in successfully launching new products. In addition, a successful claim brought against us in excess of available insurance or not covered by indemnification agreements, or any claim that results in significant adverse publicity against us, could have an adverse effect on our business and our reputation.

***Our success depends on the services of our Chief Executive Officer, the loss of whom could disrupt our business.*** We depend to a large extent on the services of our CEO, Mr. Leonard Greene. Given his knowledge and experience, he is important to our future prospects and development as we rely on his expertise in developing our business strategies and maintaining our operations. The loss of the service of Mr. Greene and the failure to find timely replacements with comparable experience and expertise could disrupt and adversely affect our business.

***Although dependent on certain key personnel, we do not have any key person life insurance policies on any such people.*** We are dependent on Leonard Greene in order to conduct our operations and execute our business plan, however, we have not purchased any insurance policies with respect to him in the event of his death or disability. Therefore, if Leonard Greene dies or becomes disabled, we will not receive any compensation to assist with his absence. The loss of Leonard Greene could negatively affect us and our operations.

***We face significant competition for our beverage and bottling business.*** The commercial beverage and bottling industry is highly competitive and we compete with a number of other companies that provide similar products. Our ability to compete successfully in the commercial beverage industry and to manage our planned growth will depend primarily upon the following factors:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· maintaining continuity in our management and key personnel;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· ability to react to competitive product and pricing pressures;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the strength of our brand;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· increasing the productivity of our future sales employees;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· effectively marketing and selling our products;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· acquiring new customers for our products;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· ability to respond to complaints if necessary;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· developing and improving our operational, financial and management controls;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· developing and improving our information reporting systems and procedures; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the design and functionality of our products.

Many of our competitors have greater financial, technical, product development, marketing and other resources than we do. These organizations may be better known than we are and may have more customers or users than we do. We cannot provide assurance that we will be able to compete successfully against these organizations, which may lead to lower customer satisfaction, decreased demand for our solutions, loss of market share or reduction of operating profits.

***Changes in the non-alcoholic beverage business environment and retail landscape could adversely impact our financial results.*** The non-alcoholic beverage business environment is rapidly evolving as a result of, among other things, changes in consumer preferences, including changes based on health and nutrition considerations and obesity concerns; shifting consumer tastes and needs; changes in consumer lifestyles; and competitive product and pricing pressures. In addition, the non-alcoholic beverage retail landscape is very dynamic and constantly evolving, not only in emerging and developing markets, where modern trade is growing at a faster pace than traditional trade outlets, but also in developed markets, where discounters and value stores, as well as the volume of transactions through e-commerce, are growing at a rapid pace. If we are unable to successfully adapt to the rapidly changing environment and retail landscape, our share of sales, volume growth and overall financial results could be negatively affected.

***A failure to introduce new products or product extensions into new marketplaces successfully could prevent us from achieving long-term profitability.*** We compete in an industry characterized by rapid changes in consumer preferences, so our ability to continue developing new products to satisfy our consumers' changing preferences will determine our long-term success. A failure to introduce new products or product extensions into new marketplaces successfully could prevent us from achieving long-term profitability. In addition, customer preferences are also affected by factors other than taste, such as the publicity. If we do not adjust to respond to these and other changes in customer preferences, our sales may be adversely affected. In addition, a failure to obtain any required regulatory approvals for our proposed products could have a material adverse effect on our business, operating results and financial condition.

***Our business is sensitive to public perception. If any product proves to be harmful to consumers or if scientific studies provide unfavorable findings regarding their safety or effectiveness, then our image in the marketplace would be negatively impacted.*** Our results of operations may be significantly affected by the public's perception of our company and similar companies. Our business could be adversely affected if any of our products or similar products distributed by other companies proves to be harmful to consumers or if scientific studies provide unfavorable findings regarding the safety or effectiveness of our products or any similar products. If our products suffer from negative consumer perception, it is likely to adversely affect our business and results of operations.

***Consumers may have preconceptions about the health benefits of spring water; such health benefits are not guaranteed or proven.*** Health benefits of spring water are not guaranteed and have not been proven. Although we do not market our products as having any potential health benefits, there is a consumer perception that drinking spring water has beneficial health effects. Consequently, negative changes in consumers' perception of the benefits of spring water or negative publicity surrounding spring water may result in loss of market share or potential market share and hence, loss of your investment. We are also prohibited from touting unconfirmed health benefits in our advertising and promotional activities for the products, both directly and indirectly through claims made by third-party endorsers when those endorsers have a material connection to our company.

***Water scarcity and poor quality could negatively impact our production costs and capacity.*** Water is the main ingredient in our products. It is also a limited resource, facing unprecedented challenges from overexploitation, increasing pollution, poor management, and climate change. As demand for water continues to increase, as water becomes scarcer, and as the quality of available water deteriorates, we may incur increasing production costs or face capacity constraints that could adversely affect our profitability or net operating revenues in the long run.

***Adverse weather conditions could reduce the demand for our products.*** The sales of our products are influenced to some extent by weather conditions in the markets in which we operate. Unusually cold or rainy weather during the summer months may have a temporary effect on the demand for our products and contribute to lower sales, which could have an adverse effect on our results of operations for such periods.

***Product contamination or tampering or issues or concerns with respect to product quality, safety and integrity could adversely affect our business, reputation, financial condition or results of operations.*** Product contamination or tampering, the failure to maintain high standards for product quality, safety and integrity, including with respect to raw materials and ingredients obtained from suppliers, or allegations (whether or not valid) of product quality issues, mislabeling, misbranding, spoilage, allergens, adulteration or contamination with respect to products in our portfolio may reduce demand for such products, and cause production and delivery disruptions or increase costs, each of which could adversely affect our business, reputation, financial condition or results of operations. If any of the products in our portfolio are mislabeled or become unfit for consumption or cause injury, illness or death, or if appropriate resources are not devoted to product quality and safety (particularly as we expand our portfolio into new categories) or to comply with changing food safety requirements, we could decide to, or be required to, recall products or withdraw from the marketplace and/or we may be subject to liability or government action, which could result in payment of damages or fines, cause certain products in our portfolio to be unavailable for a period of time, result in destruction of product inventory, or result in adverse publicity (whether or not valid), which could reduce consumer demand and brand equity. Moreover, even if allegations of product contamination or tampering or suggestions that our products were not fit for consumption are meritless, the negative publicity surrounding assertions against us or products in our portfolio or processes could adversely affect our reputation or brands. Our business could also be adversely affected if consumers lose confidence in product quality, safety and integrity generally, even if such loss of confidence is unrelated to products in our portfolio. Any of the foregoing could adversely affect our business, reputation, financial condition or results of operations. In addition, if we do not have adequate insurance, if we do not have enforceable indemnification from suppliers, bottlers, distributors or other third parties or if indemnification is not available, the liability relating to such product claims or disruption as a result of recall efforts could materially adversely affect our business, financial condition or results of operations.

***We regularly evaluate potential expansion into international markets, and any expansion into such international operations could subject us to risks and expenses that could adversely impact our business, financial condition and results of operations.*** To date, we have not undertaken substantial commercial activities outside of the United States. We have evaluated, and continue to evaluate, potential expansion into certain other international markets. If and when we seek to expand internationally in the future, our sales and operations would be subject to a variety of risks, including fluctuations in currency exchange rates, tariffs, import restrictions and other trade barriers, unexpected changes in legal and regulatory requirements, longer accounts receivable payment cycles, potentially adverse tax consequences, and difficulty in complying with foreign laws and regulations, as well as U.S. laws and regulations that govern foreign activities. Economic uncertainty in some of the geographic regions in which we might operate could result in the disruption of commerce and negatively impact our operations in those areas. Also, if we choose to pursue international expansion efforts, it may be necessary or desirable to contract with third parties, and we may not be able to enter into such agreements on commercially acceptable terms or at all. Further, such arrangements may not perform to our expectations, and we may be exposed to various risks as a result of the activities of our partners.

***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 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. Accordingly, the forecasts of market growth included in this Offering Circular should not be taken as indicative of our future growth.

***Reductions in future sales of our products will have an adverse effect on our profitability and ability to generate cash to fund our business plan.*** The following factors, among others, could affect future market acceptance and profitability of our products:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the introduction of additional competitive or alternative beverage products or white label bottlers;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· changes in consumer preferences among commercial beverages products;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· changes in awareness of the environmental impact of commercial beverages products;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the level and effectiveness of our sales and marketing efforts;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· any unfavorable publicity regarding our products or services;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· any unfavorable publicity regarding our future brands;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· litigation or threats of litigation with respect to our future products or services;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· the price of our products or services compared to those of our competitors;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· price increases resulting from rising commodity costs;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· regulatory developments affecting the manufacturing or marketing of our products;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· any changes in government policies and practices related to our products; and

Adverse developments with respect to the manufacturing or sale of our products would significantly reduce our net sales and profitability and have a material adverse effect on our ability to maintain profitability and achieve our business plan.

***We will rely on other companies to provide materials for our products.*** We will depend on suppliers, co-packers, and subcontractors to meet our contractual obligations to our future customers and conduct our operations. Our ability to meet our obligations to our customers may be adversely affected if suppliers or subcontractors do not provide the agreed-upon supplies or perform the agreed-upon services in compliance with customer requirements and in a timely and cost-effective manner. Likewise, the quality of our future products may be adversely impacted if companies from whom we acquire such items do not provide materials which meet required specifications and perform to our and our customers' expectations. Our distributors and suppliers may be less likely than us to be able to quickly recover from natural disasters and other events beyond their control and may be subject to additional risks such as financial problems that limit their ability to conduct their operations. The risk of these adverse effects may be greater in circumstances where we may rely on only one or two distributors or suppliers for a particular material.

***We plan to source certain materials from a number of third-party suppliers and, in some cases, single-source suppliers.*** Although we believe that alternative suppliers will be available, the loss of any of our future material suppliers could adversely affect our results of operations and financial condition. Our inability to preserve the expected economics of these agreements could expose us to significant cost increases in future years.

***Substantial disruption to a future distributors' or suppliers' manufacturing facilities could occur.*** A disruption in production at a future distributors' or suppliers' manufacturing facilities could have an adverse effect on our business. The disruption could occur for many reasons, including fire, natural disasters, weather, water scarcity, manufacturing problems, disease, strikes, transportation or supply interruption, government regulation, cybersecurity attacks or terrorism. Alternative facilities with sufficient capacity or capabilities may not be available, may cost substantially more or may take a significant amount of time to start production, each of which could negatively affect our business and results of operations.

***Increased costs could affect our company.*** An increase in the cost of raw materials could affect our profitability. Commodity and other price changes may result in unexpected increases in the cost of raw materials and other materials used by us. We may also be adversely affected by shortages of raw materials. In addition, energy cost increases could result in higher transportation, freight and other operating costs. We may not be able to increase our prices to offset these increased costs without suffering reduced volume, sales and operating profit, and this could have an adverse effect on your investment.

***Any disruption in our information systems could disrupt our future operations and could adversely impact our business and results of operations.*** We plan to depend on various information systems to support our customers' requirements and to successfully manage our business, including managing orders, supplies, accounting controls and payroll. Any inability to successfully manage the procurement, development, implementation or execution of our information systems and back-up systems, including matters related to system security, reliability, performance and access, as well as any inability of these systems to fulfill their intended purpose within our business, could have an adverse effect on our business and results of operations. Such disruptions may not be covered by our future business interruption insurance, which is insurance that we plan to, but have not yet, obtained.

***Manufacturing or design defects, unanticipated use of our products, or inadequate disclosure of risks relating to the use of the products can lead to injury or other adverse events.*** These events could lead to recalls or safety alerts relating to our products (either voluntary or required by governmental authorities) and could result, in certain cases, in the removal of a product from the market. Any recall could result in significant costs as well as negative publicity that could reduce demand for our products. Personal injuries relating to the use of our products can also result in product liability claims being brought against us. In some circumstances, such adverse events could also cause delays in new product approvals. Similarly, negligence in performing our services can lead to injury or other adverse events.

***We will need to increase brand awareness.*** Due to a variety of factors, our opportunity to achieve and maintain a significant market share may be limited. Developing and maintaining awareness of our brand name, among other factors, is critical. Further, the importance of brand recognition will increase as competition in our market increases. Successfully promoting and positioning our brand, products and services will depend largely on the effectiveness of our marketing efforts. Therefore, we may need to increase our financial commitment to creating and maintaining brand awareness. If we fail to successfully promote our brand name or if we incur significant expenses promoting and maintaining our brand name, it would have a material adverse effect on our results of operations.

***Our future advertising and marketing efforts may be costly and may not achieve desired results.*** We plan to incur substantial expense in connection with our advertising and marketing efforts. Although we plan to target our advertising and marketing efforts on current and potential customers who we believe are likely to be in the market for the products we plan to sell, we cannot assure you that our advertising and marketing efforts will achieve our desired results. In addition, we will periodically adjust our advertising expenditures in an effort to optimize the return on such expenditures. Any decrease in the level of our advertising expenditures, which may be made to optimize such return could adversely affect our sales.

***We expect our future intellectual property rights will be critical to our success, and the loss of such rights may materially adversely affect our business.*** We expect to own trademarks as we launch new products in the future. We expect that these trademarks will be very important to our business. We may also own copyright in, and to, the content on the packaging of our products. We view these future intellectual property rights as very important to our potential success and plan to protect such intellectual property through registration and enforcement actions. However, there can be no assurance that other parties will not infringe or misappropriate our future trademarks, copyrights and similar proprietary rights. If we lose some or all of our future intellectual property rights, our business may be materially adversely affected.

***We plan to obtain insurance that may not provide adequate levels of coverage against claims.*** We have obtained commercial product liability insurance that covers us for up to $1,400,000 in overall damages and $1,000,000 per occurrence. This policy also covers us for general liability for up to $500,000 for damages to equipment and property. However, there are types of losses we may incur that cannot be insured against or that we believe are not economically reasonable to insure. Such losses could have a material adverse effect on our business and results of operations.

***Changes in laws and regulations relating to beverage containers and packaging could increase our costs and reduce demand for our products.*** We expect that our initial products will involve non-refillable recyclable containers in the United States. Legal requirements have been enacted in various jurisdictions in the United States and overseas requiring that deposits or certain eco-taxes or fees be charged in connection with the sale, marketing and use of certain beverage containers. Other proposals relating to beverage container deposits, recycling, tethered bottle caps, eco-tax and/or product stewardship have been introduced in various jurisdictions in the United States and overseas, and we anticipate that similar legislation or regulations may be proposed in the future at local, state and federal levels, both in the United States and elsewhere. Consumers' increased concerns and changing attitudes about solid waste streams and environmental responsibility and the related publicity could result in the adoption of such legislation or regulations. If these types of requirements are adopted and implemented on a large scale in any of the major markets in which we operate, they could affect our costs or require changes in our distribution model, which could reduce our net operating revenues and profitability.

***Significant additional labeling or warning requirements or limitations on the marketing or sale of our products may inhibit sales of affected products.*** Various jurisdictions may seek to adopt significant additional product labeling or warning requirements or limitations on the marketing or sale of our products as a result of what they contain or allegations that they cause adverse health effects. If these types of requirements become applicable to one or more of our major products under current or future environmental or health laws or regulations, they may inhibit sales of such products.

For example, under one such law in California, known as Proposition 65, if the state has determined that a substance causes cancer or harms human reproduction, a warning must be provided for any product sold in the state that exposes consumers to that substance, unless the exposure falls under an established safe harbor level. If we were required to add Proposition 65 warnings on the labels of one or more of our beverage products produced for sale in California, the resulting consumer reaction to the warnings and possible adverse publicity could negatively affect our sales both in California and in other markets.

***We are subject to income taxes as well as non-income-based taxes, such as payroll, sales, use, value-added, net worth, property and goods and services taxes, in the U.S.*** Significant judgment is required in determining our provision for income taxes and other tax liabilities. In the ordinary course of our business, there are many transactions and calculations where the ultimate tax determination is uncertain. Although we believe that our tax estimates are reasonable: (i) there is no assurance that the final determination of tax audits or tax disputes will not be different from what is reflected in our income tax provisions, expense amounts for non-income-based taxes and accruals and (ii) any material differences could have an adverse effect on our financial position and results of operations in the period or periods for which the determination is made.

***We are not subject to Sarbanes-Oxley regulations and lack the financial controls and safeguards required of public companies.*** 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.

**Risks Related to Compliance and Regulation**

***We will not have reporting obligations under Sections 14 or 16 of the Securities Exchange Act of 1934, nor will any shareholders have reporting requirements of Regulation 13D or 13G, nor Regulation 14D.*** So long as our common shares are not registered under the Exchange Act, our directors and executive officers and beneficial holders of 10% or more of our outstanding shares of common stock will not be subject to Section 16 of the Exchange Act. Section 16(a) of the Exchange Act requires executive officers and directors and persons who beneficially own more than 10% of a registered class of equity securities to file with the SEC initial statements of beneficial ownership, reports of changes in ownership and annual reports concerning their ownership of common shares and other equity securities, on Forms 3, 4 and 5, respectively. Such information about our directors, executive officers and beneficial holders will only be available through periodic reports we file with OTC Markets.

Our common stock is not registered under the Exchange Act and we do not intend to register our common stock under the Exchange Act for the foreseeable future; provided, however, that we will register our common stock under the Exchange Act if we have, after the last day of any fiscal year, more than either (1) 2,000 persons; or (2) 500 shareholders of record who are not accredited investors, in accordance with Section 12(g) of the Exchange Act.

Further, as long as our common stock is not registered under the Exchange Act, we will not be subject to Section 14 of the Exchange Act, which, among other things, prohibits companies that have securities registered under the Exchange Act from soliciting proxies or consents from shareholders without furnishing to shareholders and filing with the SEC a proxy statement and form of proxy complying with the proxy rules.

The reporting required by Section 14(d) of the Exchange Act provides information to the public about persons other than the company who is making the tender offer. A tender offer is a broad solicitation by a company or a third party to purchase a substantial percentage of a company's common stock for a limited period of time. This offer is for a fixed price, usually at a premium over the current market price, and is customarily contingent on shareholders tendering a fixed number of their shares.

In addition, as long as our common stock is not registered under the Exchange Act, our company will not be subject to the reporting requirements of Regulation 13D and Regulation 13G, which require the disclosure of any person who, after acquiring directly or indirectly the beneficial ownership of any equity securities of a class, becomes, directly or indirectly, the beneficial owner of more than 5% of the class.

***There may be deficiencies with our internal controls that require improvements.*** Our company is not required to provide a report on the effectiveness of our internal controls over financial reporting. We are in the process of evaluating 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 independent evaluations.

**Risks Related to Our Organization and Structure**

***As a non-listed company conducting an exempt offering pursuant to Regulation A, we are not subject to a number of corporate governance requirements, including the requirements for independent board members.*** As a non-listed company conducting an exempt offering pursuant to Regulation A, we are not subject to a number of corporate governance requirements that an issuer conducting an offering on Form S-1 or listing on a national stock exchange would be. Accordingly, we are not required to have (a) a board of directors of which a majority consists of independent directors under the listing standards of a national stock exchange, (b) an audit committee composed entirely of independent directors and a written audit committee charter meeting a national stock exchange's requirements, (c) a nominating/corporate governance committee composed entirely of independent directors and a written nominating/ corporate governance committee charter meeting a national stock exchange's requirements, (d) a compensation committee composed entirely of independent directors and a written compensation committee charter meeting the requirements of a national stock exchange, and (e) independent audits of our internal controls. Accordingly, you may not have the same protections afforded to shareholders of companies that are subject to all of the corporate governance requirements of a national stock exchange.

***Our holding company structure makes us dependent on our subsidiaries for our cash flow and could serve to subordinate the rights of our shareholders to the rights of creditors of our subsidiaries, in the event of an insolvency or liquidation of any such subsidiary.*** Our company acts as a holding company and, accordingly, substantially all of our operations are conducted through our subsidiaries. Such subsidiaries will be separate and distinct legal entities. As a result, substantially all of our cash flow will depend upon the earnings of our subsidiaries. In addition, we will depend on the distribution of earnings, loans or other payments by our subsidiaries. No subsidiary will have any obligation to provide our company with funds for our payment obligations. If there is an insolvency, liquidation or other reorganization of any of our subsidiaries, our shareholders will have no right to proceed against their assets. Creditors of those subsidiaries will be entitled to payment in full from the sale or other disposal of the assets of those subsidiaries before our company, as a shareholder, would be entitled to receive any distribution from that sale or disposal.

**Risks Related to a Purchase of the Offered Shares**

***Our current CEO and Director, Leonard Greene beneficially owns approximately 33% of the outstanding shares of Series B Preferred Stock, which accounts for approximately 20% of the total voting rights of our common stock. The holders of the Series B Preferred Stock control, as a group, approximately 54% of the voting rights of all shareholders. As a result, the holders of the Series B Preferred Stock have substantial voting power in all matters submitted to our stockholders for approval including:***

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Election of our board of directors;

· Removal of any of our directors;

· Amendment of our Certificate of Incorporation or bylaws;

· Adoption of measures that could delay or prevent a change in control or impede a merger, takeover or other business combination involving us.

Leonard Greene, the Company's Chief Executive Officer and member of the Company's Board of Directors own approximately 33% of the Company's Series B Preferred Stock. Each share of Series B Preferred stock is entitled to one hundred million (100,000,000) votes per share on all matters to be voted at any annual or special meeting of the shareholders of the Corporation or action by written consent of shareholders. The Series B Preferred Stockholders together control approximately 54% of the voting rights of all shareholders. As a result, the Series B Preferred Stockholders have substantial voting power in all matters submitted to our stockholders. The Series B Preferred Stockholders together are able to substantially influence all matters requiring stockholder approval, including the election of directors and approval of significant corporate transactions. In addition, the future prospect of sales of significant amounts of shares held by them could affect the market price of our common stock if the marketplace does not orderly adjust to the increase in shares in the market and the value of your investment in our company may decrease. The Series B Preferred Holders' stock ownership may discourage a potential acquirer from making a tender offer or otherwise attempting to obtain control of us, which in turn could reduce our stock price or prevent our stockholders from realizing a premium over our stock price.

***Each share of our Series B Preferred Stock may be converted into 100,000,000 shares of our common stock, a total of 6 billion shares.*** Each share of Series B Preferred Stock has the right to convert into 100,000,000 shares of our common stock, a total of 6 billion shares, at any time. Should the shares of Series B Preferred Stock be converted by their holders, then-holders of our common stock, including purchasers of the Units in this offering, will suffer significant ownership dilution. (See "[Dilution](#a_005) - Ownership Dilution").

***There is no escrow established for the proceeds of this offering.*** Because there is no escrow established for the proceeds of this offering, proceeds derived from sales of Offered Units will be deposited directly into our operating account, will be available for immediate use by our company and will be immediately subject to any claims of our creditors.

We are selling this offering on a best-efforts basis and may be unable to sell any Offered Units. This offering is being conducted on a best-efforts basis. There is no guarantee that our executive officers and directors or any other person will be able to sell any of the Offered Units. None of our executive officers and directors has any experience conducting a best-efforts offering. (See "[Plan of Distribution](#a_007)").

***There is no minimum offering beyond the $5,000 minimum subscription amount, and no person has committed to purchase any of the Offered Units.*** We have not established a minimum offering hereunder beyond the $5,000 minimum subscription amount for the Offered Units, which means that we will be able to accept even a nominal amount of proceeds from such sales, even if such amount of proceeds is not sufficient to permit us to achieve any of our business objectives. In this regard, there is no assurance that we will sell any of the Offered Units or that we will sell enough of the Offered Units necessary to achieve any of our business objectives. Additionally, no person is committed to purchase any of the Offered Units.

***We may seek additional capital that may result in shareholder dilution or that may have rights senior to those of our common stock.*** From time to time, we may seek to obtain additional capital, either through equity, equity-linked or debt securities. The decision to obtain additional capital will depend on, among other factors, our business plans, operating performance and condition of the capital markets. If we raise additional funds through the issuance of equity, equity-linked or debt securities, those securities may have rights, preferences or privileges senior to the rights of our common stock, which could negatively affect the market price of our common stock or cause our shareholders to experience dilution.

***You may never realize any economic benefit from a purchase of Offered Units.*** Because our common stock is volatile and thinly traded, there is no assurance that you will ever realize any economic benefit from your purchase of Offered Units.

***We do not intend to pay dividends on our common stock.*** We intend to retain earnings, if any, to provide funds for the implementation of our business strategy. We do not intend to declare or pay any dividends in the foreseeable future. Therefore, there can be no assurance that holders of our common stock will receive cash, stock or other dividends on their shares of our common stock, until we have funds which our Board of Directors determines can be allocated to dividends.

***Our shares of common stock are Penny Stock, which may impair trading liquidity.*** Disclosure requirements pertaining to penny stocks may reduce the level of trading activity in the market for our common stock and investors may find it difficult to sell their shares. Trades of our common stock will be subject to Rule 15g-9 of the SEC, which rule imposes certain requirements on broker-dealers who sell securities subject to the rule to persons other than established customers and accredited investors. For transactions covered by the rule, broker-dealers must make a special suitability determination for purchasers of the securities and receive the purchaser's written agreement to the transaction prior to sale. The SEC also has rules that regulate broker-dealer practices in connection with transactions in penny stocks. Penny stocks generally are equity securities with a price of less than $5.00 (other than securities registered on certain national securities exchanges or quoted on the NASDAQ system, provided that current price and volume information with respect to transactions in that security is provided by the exchange or system). The penny stock rules require a broker-dealer, prior to a transaction in a penny stock not otherwise exempt from the rules, to deliver a standardized risk disclosure document that provides information about penny stocks and the nature and level of risks in the penny stock market. The broker-dealer also must provide the customer with current bid and offer quotations for the penny stock, the compensation of the broker-dealer and its salesperson in the transaction, and monthly account statements showing the market value of each penny stock held in the customer's account. The bid and offer quotations, and the broker-dealer and salesperson compensation information, must be given to the customer orally or in writing prior to effecting the transaction and must be given to the customer in writing before or with the customer's confirmation.

***Our common stock is thinly traded and its market price may become highly volatile.*** There is currently only a limited market for our common stock. A limited market is characterized by a relatively limited number of shares in the public float, relatively low trading volume and a small number of brokerage firms acting as market makers. The market for low priced securities is generally less liquid and more volatile than securities traded on national stock markets. Wide fluctuations in market prices are not uncommon. No assurance can be given that the market for our common stock will continue. The price of our common stock may be subject to wide fluctuations in response to factors such as the following, some of which are beyond our control:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· quarterly variations in our operating results;

· operating results that vary from the expectations of investors;

· changes in expectations as to our future financial performance, including financial estimates by investors;

· reaction to our periodic filings, or presentations by executives at investor and industry conferences;

· changes in our capital structure;

· announcements of innovations or new services by us or our competitors;

· announcements by us or our competitors of significant contracts, acquisitions, strategic partnerships, joint ventures or capital commitments;

· lack of success in the expansion of our business operations;

· announcements by third parties of significant claims or proceedings against our company or adverse developments in pending proceedings;

· additions or departures of key personnel;

· asset impairment;

· rumors or public speculation about any of the above factors.

***The terms of this offering were determined arbitrarily.*** The terms of this offering were determined arbitrarily by us. The offering price for the Offered Units does not necessarily bear any relationship to our company's assets, book value, earnings or other established criteria of valuation. Accordingly, the offering price of the Offered Units should not be considered as an indication of any intrinsic value of such securities. (See "[Dilution](#a_005)").

***Our common stock is subject to price volatility unrelated to our operations.*** The market price of our common stock could fluctuate substantially due to a variety of factors, including market perception of our ability to achieve our planned growth, quarterly operating results of other companies in the same industry, trading volume in our common stock, changes in general conditions in the economy and the financial markets or other developments affecting our company's competitors or our company itself. In addition, the over-the-counter stock market is subject to extreme price and volume fluctuations in general. This volatility has had a significant effect on the market price of securities issued by many companies for reasons unrelated to their operating performance and could have the same effect on our common stock.

***Future sales of our common stock, or the perception in the public markets that these sales may occur, could reduce the market price of our common stock.*** In general, our officers and directors and major shareholders, as affiliates, under Rule 144 may not sell more than one percent of the total issued and outstanding shares in any 90-day period, and must resell the shares in an unsolicited brokerage transaction at the market price. The availability for sale of substantial amounts of our common stock under Rule 144 or otherwise could reduce prevailing market prices for our common stock.

***You will suffer dilution in the net tangible book value of the Offered Units you purchase in this offering.*** If you acquire any Offered Units, you will suffer immediate dilution, due to the lower book value per share of our common stock compared to the purchase price of the Offered Units in this offering. (See "[Dilution](#a_005)").

***As an issuer of penny stock, the protection provided by the federal securities laws relating to forward looking statements does not apply to us.*** Although federal securities laws provide a safe harbor for forward-looking statements made by a public company that files reports under the federal securities laws, this safe harbor is not available to issuers of penny stocks. As a result, we will not have the benefit of this safe harbor protection in the event of any legal action based upon a claim that the material provided by us contained a material misstatement of fact or was misleading in any material respect because of our failure to include any statements necessary to make the statements not misleading. Such an action could hurt our financial condition.

**DILUTION**

**Ownership Dilution**

In addition, the information under "Investment Dilution" below does not take into account the potential conversion of the outstanding shares of Series A Preferred Stock into a total of 589,889,000 shares of common stock The outstanding shares of Series A Preferred Stock may be converted into shares of our common stock at any time.

The information under "Investment Dilution" below does not take into account the potential conversion of the outstanding shares of Series B Preferred Stock. Were the shares of Series B Preferred Stock to be converted into shares of common stock immediately after the sale of all 30,000,000 Offered Units, we would issue a total of 6,000,000,000 shares of common stock. The outstanding shares of Series B Preferred Stock may be converted into shares of our common stock at any time.

The conversion of the outstanding shares of Series A Preferred Stock and Series B Preferred Stock into shares of our common stock would cause holders of our common stock, including the shares of common stock comprising the Offered Units, to incur significant dilution in their ownership of our company. (See "[Risk Factors](#a_004) - Risks Related to a Purchase of the Offered Shares," "[Description of Securities](#a_008)" and "[Security Ownership of Certain Beneficial Owners and Management](#a_013)").

**Investment Dilution**

Dilution in net tangible book value per share to purchasers of our common stock in this offering represents the difference between the amount per share paid by purchasers of the Offered Units in this offering and the net tangible book value per share immediately after completion of this offering. In this offering, dilution is attributable primarily to our negative net tangible book value per share.

If you purchase Offered Units in this offering, your investment will be diluted to the extent of the difference between your purchase price per share included in the Offered Units and the net tangible book value of our common stock after this offering. Our net tangible book value as of January 31, 2026, was $3,975,234 (unaudited), or $0008 (unaudited) per share. Net tangible book value per share is equal to total assets ($5,462,625) minus the sum of total liabilities ($1,487,354) and intangible assets ($1) divided by the total number of shares outstanding at January 31, 2026, (4,803,105,390 shares).

Without taking into account issuances of shares of our common stock occurring after January 31, 2026, after deducting estimated offering expenses payable by us of $7,500, the tables below illustrate the dilution to purchasers of Offered Units in this offering, on a pro forma basis, assuming 100%, 75%, 50% and 25% of the Offered Units are sold at a per Unit price of $0.02 (or $0.0002 per share of common stock comprising each Unit).

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| | |
|:---|:---|
| ***Assuming the Sale of 100% of the Offered Units*** | |
| Assumed offering price per share | $0.0002 |
| **Net tangible book value per share as of January 31, 2026 (unaudited)** | $0.0008 |
| Increase (decrease) in net tangible book value per share after giving effect to this offering | $(0.0003) |
| Pro forma net tangible book value per share as of January 31, 2026 (unaudited) | $0.0005 |
| **Dilution in net tangible book value per share to purchasers of Company Offered Shares in this offering** | $**0.0000** |
| ***Assuming the Sale of 75% of the Offered Units*** |  |
| Assumed offering price per share | $0.0002 |
| **Net tangible book value per share as of January 31, 2026 (unaudited)** | $0.0008 |
| Increase (decrease) in net tangible book value per share after giving effect to this offering | $(0.0002) |
| Pro forma net tangible book value per share as of January 31, 2026 (unaudited) | $0.0006 |
| **Dilution in net tangible book value per share to purchasers of Company Offered Shares in this offering** | $**0.0000** |
| ***Assuming the Sale of 50% of the Offered Units*** |  |
| Assumed offering price per share | $0.0002 |
| **Net tangible book value per share as of January 31, 2026 (unaudited)** | $0.0008 |
| Increase (decrease) in net tangible book value per share after giving effect to this offering | $(0.0002) |
| Pro forma net tangible book value per share as of January 31, 2026 (unaudited) | $0.0006 |
| **Dilution in net tangible book value per share to purchasers of Company Offered Shares in this offering** | $**0.0000** |
| ***Assuming the Sale of 25% of the Offered Units*** |  |
| Assumed offering price per share | $0.0002 |
| **Net tangible book value per share as of January 31, 2026 (unaudited)** | $0.0008 |
| Increase (decrease) in net tangible book value per share after giving effect to this offering | $(0.0001) |
| Pro forma net tangible book value per share as of January 31, 2026 (unaudited) | $0.0007 |
| **Dilution in net tangible book value per share to purchasers of Company Offered Shares in this offering** | $**0.0000** |

---

**USE OF PROCEEDS**

The table below sets forth the estimated proceeds we would derive from this offering, assuming the sale of 25%, 50%, 75% and 100% of the Offered Units at a per Unit price of $0.02 (or $0.0002 per share of common stock comprising each Unit), after deducting estimated offering expenses of $7,500 payable by us. There is, of course, no guaranty that we will be successful in selling any of the Offered Units in this offering.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Assumed Percentage of Offered Units**<br> **Sold in This Offering** | **Assumed Percentage of Offered Units**<br> **Sold in This Offering** | **Assumed Percentage of Offered Units**<br> **Sold in This Offering** | **Assumed Percentage of Offered Units**<br> **Sold in This Offering** |
|  | **25%** | **50%** | **75%** | **100%** |
| Offered Units sold | 1125000000 | 2250000000 | 3375000000 | 4500000000 |
| Gross proceeds | $225000 | $450000 | $675000 | $900000 |
| Offering expenses**<sup>(1)</sup>** | 7500 | 7500 | 7500 | 7500 |
| Net proceeds | $217500 | $442500 | $667500 | $892500 |

---

______________________

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) Offering expenses include the following items, certain of which are estimated for purposes of this table: administrative expenses, legal and accounting fees, publishing/EDGAR and Blue-Sky compliance.

The table below sets forth the proceeds we would derive from the sale of assuming the sale of 25%, 50%, 75% and 100% of the Offered Units at a per Unit price of $0.007, after deducting estimated offering expenses of $7,500 payable by us. There is, of course, no guaranty that we will be successful in selling any of the Offered Units. All amounts set forth below are estimates.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Use of Proceeds for Assumed Percentage**<br> **of Company Offered Shares Sold in This Offering<sup>(1)</sup>** | **Use of Proceeds for Assumed Percentage**<br> **of Company Offered Shares Sold in This Offering<sup>(1)</sup>** | **Use of Proceeds for Assumed Percentage**<br> **of Company Offered Shares Sold in This Offering<sup>(1)</sup>** | **Use of Proceeds for Assumed Percentage**<br> **of Company Offered Shares Sold in This Offering<sup>(1)</sup>** |
|  | **25%** | **50%** | **75%** | **100%** |
| Inventory | $25000 | $50000 | $75000 | $100000 |
| Sales and Marketing | 125000 | 250000 | 375000 | 500000 |
| General and Administrative | 25000 | 50000 | 50000 | 75000 |
| Working Capital | 42500 | 92500 | 167500 | 217500 |
| **Total Net Proceeds** | $**217500** | $**442500** | $**667500** | $**892500** |

---

We reserve the right to change the foregoing use of proceeds, should our management believe it to be in the best interest of our company. The allocations of the proceeds of this offering presented above constitute the current estimates of our management and are based on our current plans, assumptions made with respect to the beverage industry, general economic conditions and our future revenue and expenditure estimates.

Investors are cautioned that expenditures may vary substantially from the estimates presented above. Investors must rely on the judgment of our management, who will have broad discretion regarding the application of the proceeds of this offering. The amounts and timing of our actual expenditures will depend upon numerous factors, including market conditions, cash generated by our operations (if any), business developments and the rate of our growth. We may find it necessary or advisable to use portions of the proceeds of this offering for other purposes.

In the event we do not obtain the entire offering amount hereunder, we may attempt to obtain additional funds through private offerings of our securities or by borrowing funds. Currently, we do not have any committed sources of financing.

**PLAN OF DISTRIBUTION**

**In General**

*<u>Offered Units</u>*. Our company is offering a maximum of 45,000,000 Offered Units, with each Unit being comprised of 100 shares of our common stock, on a best-efforts basis, at a fixed price of $[0.01-0.02] per Offered Unit; any funds derived from this offering will be immediately available to us for our use. There will be no refunds. This offering will terminate at the earliest of (a) the date on which the maximum offering has been sold, (b) the date which is one year from this offering being qualified by the SEC or (c) the date on which this offering is earlier terminated by us, in our sole discretion.

Beyond the $5,000 minimum subscription amount described below, there is no minimum number of Offered Units that we are required to sell in this offering. All funds derived by us from this offering will be immediately available for use by us, in accordance with the uses set forth in the Use of Proceeds section of this Offering Circular. No funds will be placed in an escrow account during the offering period and no funds will be returned, once an investor's subscription agreement has been accepted by us.

We intend to sell the Company Offered Shares in this offering through the efforts of our Chief Executive Officer, Leonard Greene. Mr. Greene will not receive any compensation for offering or selling the Company Offered Shares. We believe that Mr. Greene is exempt from registration as a broker-dealer under the provisions of Rule 3a4-1 promulgated under the Securities Exchange Act of 1934 (the Exchange Act). In particular, Mr. Greene:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· is not subject to a statutory disqualification, as that term is defined in Section 3(a)(39) of the Securities Act; and

· is not to be compensated in connection with his participation by the payment of commissions or other remuneration based either directly or indirectly on transactions in securities; and

· is not an associated person of a broker or dealer; and

· meets the conditions of the following:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· primarily performs, and will perform at the end of this offering, substantial duties for us or on our behalf otherwise than in connection with transactions in securities; and

· was not a broker or dealer, or an associated person of a broker or dealer, within the preceding 12 months; and

· did not participate in selling an offering of securities for any issuer more than once every 12 months other than in reliance on paragraphs (a)(4)(i) or (iii) of Rule 3a4-1 under the Exchange Act.

**Procedures for Subscribing for Offered Units**

*<u>In General</u>*. If you are interested in subscribing for Offered Units in this offering, please submit a request for information by e-mail to Mr. Greene at: lenny@greeneconcepts.com; all relevant information will be delivered to you by return e-mail via electronic PDF format. Additionally, this Offering Circular will be available for viewing and download 24 hours per day, 7 days per week on our website at www.metavesco.com, as well as on the SEC's website, www.sec.gov.

Thereafter, should you decide to subscribe for Offered Units, you are required to follow the procedures described therein, which are:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Electronically execute and deliver to us a subscription agreement via e-mail to: lenny@greeneconcepts.com; and

· Deliver funds directly by check or by wire or electronic funds transfer via ACH to our specified bank account.

*<u>Subscription Review Process</u>*. After we receive your complete, executed subscription agreement and the funds required under the subscription agreement have been transferred to us and shall have cleared, we have the right to review and accept or reject your subscription, in whole or in part. In determining whether to accept or reject a subscription, we will consider the following factors: whether the subscriber or an affiliate of the subscriber qualifies as a "bad actor" as defined in Rule 262(d) of the SEC; and the reputation of the subscriber and its affiliates within the securities industry.

Within three (3) days after we receive your complete, executed subscription agreement and the funds required under the subscription agreement have been transferred to us and shall have cleared, we will notify you of our decision, and the reason therefor, to reject or accept your subscription.

*Rejection of Subscriptions*. Should we determine to reject your subscription, we will return all monies from your rejected subscription via wire transfer (or such other method as directed by you) within one (1) business day of our notifying you of such determination, without interest or deduction.

*Acceptance of Subscriptions*. Should we determine to accept your subscription, we will countersign the subscription agreement and, within one (1) business day, issue and deliver the Offered Units subscribed in accordance with your delivery instructions. Once your subscription has been accepted by us, you may not revoke or change your subscription or request the return of your subscription funds. All accepted subscription agreements are irrevocable.

An investor will become a shareholder of our company, upon our acceptance of our acceptance of a subscription, with the Offered Units being issued immediately thereafter. For clarity, the subscription settlement will not occur until an investor's funds have cleared and we accept an investor's subscription.

By executing the subscription agreement and paying the total purchase price for the Offered Units subscribed, each investor agrees to accept the terms of the subscription agreement and attests that the investor meets certain minimum financial standards. (See "[State Law Exemption and Offerings to Qualified Purchasers](#a_028)" below).

An approved trustee must process and forward to us subscriptions made through IRAs, Keogh plans and 401(k) plans. In the case of investments through IRAs, Keogh plans and 401(k) plans, we will send the confirmation and notice of our acceptance to the trustee.

**Minimum Purchase Requirements**

You must initially purchase at least $5,000 of the Offered Units in this offering. If you have satisfied the minimum purchase requirement, any additional purchase must be in an amount of at least $1,000.

**State Law Exemption and Offerings to Qualified Purchasers**

*<u>State Law Exemption</u>*. This Offering Circular does not constitute an offer to sell or the solicitation of an offer to purchase any Offered Units in any jurisdiction in which, or to any person to whom, it would be unlawful to do so. An investment in the Offered Units involves substantial risks and possible loss by investors of their entire investments. (See "[Risk Factors](#a_004)").

The Offered Units have not been qualified under the securities laws of any state or jurisdiction. Currently, we plan initially to seek qualification of the Offered Units in Colorado, Connecticut, Delaware, Florida, Georgia, New York and Puerto Rico. It is possible that we would determine to qualify Offered Units in all states. In the case of each state in which Offered Unit are offered and sold, we will qualify the Offered Units for sale with the applicable state securities regulatory body or the Offered Units will be offered and sold pursuant to an exemption from registration found in the applicable state's securities, or Blue Sky, law.

Certain of our company's offerees may be broker-dealers registered with the SEC under the Exchange Act, who may be interested in reselling the Offered Units to others. Any such broker-dealer will be required to comply with the rules and regulations of the SEC and FINRA relating to underwriters.

*<u>Investor Suitability Standards</u>*. The Offered Units may only be purchased by investors residing in a state in which this Offering Circular is duly qualified who have either (a) a minimum annual gross income of $70,000 and a minimum net worth of $70,000, exclusive of automobile, home and home furnishings, or (b) a minimum net worth of $250,000, exclusive of automobile, home and home furnishings.

**Issuance of the Shares of Common Stock Comprising the Units**

Upon settlement, that is, at such time as an investor's funds have cleared and we have accepted an investor's subscription agreement, we will either issue the shares of common stock comprising the Units purchased by such investor in book-entry form or issue a certificate or certificates representing such shares of common stock comprising the Units purchased by such investor.

**Transferability of the Units and the Shares of Common Stock Comprising the Units**

The Units, as well as the shares of our common stock comprising the Units, will be generally freely transferable, subject to any restrictions imposed by applicable securities laws or regulations.

**Advertising, Sales and Other Promotional Materials**

We have not used, and we do not intend to use, any advertising, sales and other promotional materials outside of this Offering Circular, including "testing the waters" materials under the authorization of Rule 255.

**DESCRIPTION OF SECURITIES**

**General**

Our authorized capital stock consists of (a) 10,000,000,000 shares of common stock, $.0001 par value per share; and (b) 20,000,000 shares of Preferred Stock, $.0001 par value per share, (1) 16,500,000 shares of which have been designated Series A Preferred Stock and (2) 1,000 shares of which have been designated Series B Preferred Stock.

As of the date of this Offering Circular, there were (x) 5,161,803,875 shares of our common stock issued and outstanding held by approximately 5,050 holders of record; (y) 5,859,980 shares of Series A Preferred Stock issued and outstanding held by 11 holders of record; and (z) 60 shares of Series B Preferred Stock issued and outstanding held by three holders of record.

**Common Stock**

*<u>General</u>*. The holders of our common stock currently have (a) equal ratable rights to dividends from funds legally available therefore, when, as and if declared by our Board of Directors; (b) are entitled to share ratably in all of our assets available for distribution to holders of common stock upon liquidation, dissolution or winding up of the affairs of our company; (c) do not have preemptive, subscriptive or conversion rights and there are no redemption or sinking fund provisions or rights applicable thereto; and (d) are entitled to one non-cumulative vote per share on all matters on which shareholders may vote. Our Bylaws provide that, at all meetings of the shareholders for the election of directors, a plurality of the votes cast shall be sufficient to elect. On all other matters, except as otherwise required by New York law or our Articles of Incorporation, as amended, a majority of the votes cast at a meeting of the shareholders shall be necessary to authorize any corporate action to be taken by vote of the shareholders.

*<u>Non-cumulative Voting</u>*. Holders of shares of our common stock do not have cumulative voting rights, which means that the holders of more than 50% of the outstanding shares, voting for the election of directors, can elect all of the directors to be elected, if they so choose, and, in such event, the holders of the remaining shares will not be able to elect any of our directors.

*<u>Pre-emptive Rights</u>*. As of the date of this Offering Circular, no holder of any shares of our capital stock has pre-emptive or preferential rights to acquire or subscribe for any unissued shares of any class of our capital stock not otherwise disclosed herein.

**Series A Preferred Stock**

*<u>Voting Rights</u>*. Holders of shares of Series A Preferred Stock vote together with the holders of Common Stock. Each share of Series A Preferred Stock is entitled to one thousand (1,000) votes per share on all matters. Except as provided by law, the holders of shares of Series A Preferred Stock vote together with the holders of shares of Common Stock as a single class.

In addition, so long as any shares of Series A Preferred Stock remains outstanding, in addition to any other vote or consent of stockholders required by our certificate of incorporation, the company will not, without the affirmative vote or consent of the holders of a majority of the outstanding shares of Series A Preferred Stock: (i) effect a sale of all or substantially all of the company's assets or which results in the holders of the company's capital stock owning less than fifty percent (50%) of the voting power of the company, (ii) alter or change the rights, preference, or privileges of the Preferred Class A Stock, (iii) increase or decrease the number of authorized shares of Series A Preferred Stock, (iv) authorize the issuance of securities having preference over or on par with the Series A Preferred Stock, (v) effectuate a forward or reverse stock split or dividend of the company's Common Stock, or (vi) increase the maximum number of directors constituting the board of directors to a number greater than seven (7); with holders of Series A Preferred Stock having the right, but not the obligation, to fill four (4) of such board seats.

*<u>Dividend Rights</u>*. We are not required to pay dividends at any specific rate on the Series A Preferred Stock; provided, however, that if any dividend is paid on the outstanding Common Stock, the Series A Preferred Stock would participate in such dividend on a *pari passu* basis with the holders of Common Stock on an as converted to Common Stock basis.

*<u>Liquidation Rights</u>*. In the event of any voluntary or involuntary liquidation, dissolution or winding up of the company, whether voluntary or involuntary, before any payment shall be made to the holders of Common Stock by reason of their ownership thereof, the holders of shares of Series A Preferred Stock then outstanding shall be entitled to be paid out of the funds and assets available for distribution to its stockholders, an amount per share equal to the amount that would be paid to one hundred shares of Common Stock (subject to adjustment), plus any dividends declared but unpaid thereon.

*<u>Conversion Rights</u>*. Each share of Series A Preferred Stock is convertible at any time, after one year from the issuance of such share, at the option of the holder into one hundred (100) shares of Common Stock for each share of Series A Preferred Stock, subject to adjustment in the event of any stock splits, stock combinations, recapitalizations and similar transactions.

*<u>Other Rights</u>*. Holders of Series A Preferred Stock have no preemptive or subscription rights and there are no redemption or sinking fund provisions applicable to our Series A Preferred Stock.

**Series B Preferred Stock**

*<u>Voting Rights</u>*. Each outstanding share of Series B Preferred Stock shall be entitled to one hundred million (100,000,000) votes per share on all matters to which the shareholders of the Company are entitled or required to vote. Further, holders of Series B Preferred Stoc shall have voting rights equal to four times the sum of: (a) the total number of shares of Common Stock which are issued and outstanding at the time of voting; plus (b) the total number of votes to which holders of Series A Preferred Stock are entitled. At no time can the combination of votes by holders of Common Stock and Series A Preferred Stock be equal to or greater than the number of votes to which holders of Series B Preferred Stock shall be entitled.

*<u>Dividend Rights</u>*. We are not required to pay dividends at any specific rate on the Series B Preferred Stock; provided, however, that if any dividend is paid on the outstanding Common Stock, the Series B Preferred Stock would participate in such dividend on a *pari passu* basis with the holders of Common Stock on an as converted to Common Stock basis.

*<u>Conversion Rights</u>*. Each share of Series B Preferred Stock is convertible at any time, at the option of the holder into one hundred million (100,000,000) shares of Common Stock for each share of Series B Preferred Stock, subject to adjustment in the event of any stock splits, stock combinations, recapitalizations and similar transactions.

**Dividend Policy**

We have never declared or paid any dividends on our common stock. We currently intend to retain future earnings, if any, to finance the expansion of our business. As a result, we do not anticipate paying any cash dividends in the foreseeable future.

**Shareholder Meetings**

Our bylaws provide that special meetings of shareholders may be called only by our Board of Directors, the chairman of the board, or our president, or as otherwise provided under New York law.

**Transfer Agent**

We have retained the services of Pacific Stock Transfer Co., 6725 Via Austi Parkway, Suite 300, Las Vegas, Nevada 89119, as the transfer agent for our common stock. Pacific Stock Transfer's website is located at: securitize.io/pacific-stock-transfer.com. No information found on Pacific Stock Transfer's website is part of this Offering Circular.

**BUSINESS**

**Overview**

Our company name is Greene Concepts, Inc. We are headquartered in Marion, North Carolina. We are a New York corporation that was incorporated on August 18, 1952 and previously operated as Tech-OHM Resistor Corporation, Tech-OHM Electronics, Inc., International Citrus Corporation, Princeton Commercial Holdings, Inc., Eurowind Energy, Inc., First Petroleum and Pipeline Inc., and Luke Entertainment, Inc. Since our inception, we have operated different businesses under these different names before changing our name to Greene Concepts, Inc. and engaging in our current business line. Through our wholly-owned subsidiary, Mammoth Ventures Inc., ("Mammoth"), we are now a bottling and beverage company committed to providing the world with high quality, healthy, and enhanced beverage choices. Our beverage and bottling facility is located in Marion, North Carolina. The facility is a 55,000 square foot bottling and beverage plant that is located within the boundaries of the Pisgah National Forest. The bottling facility has as its water sources a combination of seven (7) spring and artesian wells that are fed from a natural aquifer that is located deep below the Pisgah National Forest. We are focused on producing spring and artesian water, Additionally, we expect that Mammoth will act as a third-party producer and bottler of "white label" beverage and water products. White label bottling services are provided for clients that desire to market their own product formulations, brand name and labeling while outsourcing the production and bottling of their products to Mammoth.

Before acquiring Mammoth on February 6, 2019, we operated our legacy business, which was the manufacture and distribution of a line of 25 high quality consumer focused inkjet kits. On April 30, 2019, our board of directors made a determination to wind down our legacy business and to transition into the beverage and bottling business.

On February 6, 2019, we entered into a Stock Purchase Acquisition Agreement and Merger Agreement and Promissory Note Agreement with BNL Capital LLC ("BNL Capital"). Pursuant to the terms of the agreement, BNL Capital agreed to sell 100% of the outstanding shares of Mammoth to us for a purchase price of $1,350,000. Mammoth acquired certain assets of the defunct business formerly referred to as "North Cove Springs Bottling and Beverage," which includes the Marion, North Carolina bottling facility and related assets. We financed the acquisition through a secured promissory note in the amount of $1,350,000 in favor of BNL Capital. The promissory note was secured by 100% of the outstanding shares of Mammoth that are owned by our company. See "Description of Business – Terms of Acquisition of Mammoth Ventures, Inc." for a description of the terms of our acquisition of Mammoth.

On March 5, 2021, the Company paid $200,000 to BNL Capital to satisfy the remaining obligations owed to BNL Capital. BNL Capital also cancelled 7,500,000 shares of Series A Preferred Stock of the Company owned by BNL Capital.

Upon acquiring Mammoth, we began the process of performing required maintenance to revitalize all the equipment and facility infrastructure in order to relaunch production at the plant. At the time of the acquisition all of the plant equipment was in good condition although the equipment had not operated for several years and it did require a thorough inspection and light maintenance to assure proper operation when the bottling lines are relaunched. At the time of the acquisition, we hired, Kenneth Porter, a 30+ year veteran of the beverage and bottling industry, as plant manager to oversee operations as well as the revitalization and expected relaunch of the facility.

The Food and Drug Administration, or FDA, requires adherence to current good manufacturing practice ("CGMP"), regulations for the processing and bottling of bottled drinking water, which includes facility inspection and documentation of corrective measures and reporting requirements, as well as new requirements for hazard assessments and food safety, or HACCP, plans mandated by the Food Safety and Modernization Act ("FSMA"). Final preparations for inspection are underway, including building and facility maintenance such as pressure washing, painting, general cleaning, and minor building repairs.

In addition to complete cleaning and maintenance of the 55,000 square foot facility, standard operating policies and procedures must be documented in accordance with federal legislation. This documentation includes conducting and reporting of microbial testing of source water and any finished product, which must be completed prior to initiating filling and packaging of bottles for shipment from our production lines.

As of April 6, 2020, the Company's, through its wholly owned subsidiary Mammoth, production facility is fully operational after the Company spent 16 months restoring the production facility in Marion, North Carolina (the "Marion Facility"). The Marion Facility currently has the capacity to produce 192 million bottles or 8 million cases annually (with current equipment). The Marion Facility has space for additional capacity.

On February 17, 2021, Mammoth paid off all mortgage liens and obligations for the Marion Facility, equipment and property and has received a certificate of satisfaction from the lien holder. The certificate of satisfaction is being filed with the McDowell County Registry of Deeds which will remove all liens or encumbrances from the Marion Facility deed.

On or about June 14, 2021, the Company amended its Certificate of Incorporation to increase the number of authorized shares to ten billion (10,000,000,000) and create the Series B Convertible Preferred Stock with one thousand (1,000) shares authorized. Each share of Series B Convertible Preferred Stock will be convertible into one hundred million (100,000,000) shares of the Corporation's common stock.

The Company has launched its CBD infused drink "Happy Mellow" beverage. The product is produced by our co-packers.

Disaster recovery efforts led by the federal government through Federal Emergency Management Agency, state government emergency response programs, and city or county emergency response programs require entities to be registered and cleared thru the System for Award Management (SAM). The Company successfully completed validation requirements and currently is awaiting issuance of Commercial and Government Entity Codes ("CAGE codes"). CAGE codes are unique identifier assigned to suppliers to various government or defense agencies and provide a standardized method of identifying a given facility at a specific location. Greene Concepts Inc. expedited application efforts in order to become registered and available to provide assistance for any disaster or emergency relief efforts. The Company's Marion bottling facility is a strategically important asset by possessing a total of seven (7) operational wells. The Marion Facility is located within the Pisgah National Forest with an enormous source of pure spring water accessed from the aquifer located deep below the national forest. While the bottling facility can operate at full capacity with a single primary well the Company's facility has the unique strategic advantage of having six additional operational wells as backup in the unlikely event of any system failures with the primary or any other well.

**Current Business Activities**

*<u>Expanded Retail Distribution and Strategic Growth</u>*. Greene Concepts, Inc. continued executing its national growth strategy during Q2 2026, focusing on retail distribution expansion, product diversification, and operational readiness.

The Company maintained Be Water™ distribution initiatives supporting Walmart channels and continued collaboration with Anderson Merchandisers to improve inventory visibility, in-store execution, and product performance tracking.

On November 13, 2025, Greene Concepts announced expansion of the Be Water portfolio through sustainable carton packaging formats (Tetra Prisma and Tetra Top), supporting additional retail and institutional opportunities while aligning with evolving consumer preferences for environmentally conscious packaging.

On January 7, 2026, the Company announced a renewed focus on gallon-sized Be Water production and retail availability in response to consumer demand, supporting operational efficiency and expanded distribution.

During the period, Greene Concepts also participated in specialty marketplace initiatives, including placement through Posh Pantry, supporting premium brand exposure and consumer engagement.

Operational scalability at the Company's Marion, North Carolina bottling facility continued to support growing retail demand and future international opportunities.

*<u>Strategic Sales, Marketing, and Business Development Initiatives</u>*. During Q2 2026, Greene Concepts advanced strategic growth initiatives through collaboration with Beverage Products International (BPI).

BPI has supported the Company through sales strategy development, market expansion initiatives, digital media and public relations planning, e-commerce positioning, and business development outreach.

These initiatives support Greene Concepts' objective to increase brand visibility, strengthen sales pipelines, and expand national market presence while maintaining operational scalability.

*<u>E-Commerce and Technology Partnerships</u>*. Greene Concepts continued its collaboration with Keychain, an AI-enabled CPG manufacturing network connecting brands, retailers, and manufacturers to more than 30,000 manufacturers and 20,000 brands, representing over $1 billion in monthly project value.

On December 16, 2025, the Company announced it achieved Keychain Preferred Partner status, increasing visibility to more than 20,000 brands and retailers and supporting expanded access to private-label and co-packing opportunities aligned with Greene Concepts' production capabilities.

The Keychain platform supports operational transparency, workflow efficiency, and broader market exposure for the Company's manufacturing services.

*<u>Brand and Market Positioning for Long-Term Growth</u>*. During the reporting period, Greene Concepts issued multiple corporate updates supporting long-term brand positioning and market awareness.

On January 13, 2026, the Company issued an update highlighting Be Water's Appalachian heritage and domestic production strategy as part of its national growth framework.

On January 20, 2026, Greene Concepts released a consumer-education update describing natural artesian sourcing and mineral content associated with Be Water.

The Company also communicated initiatives involving bulk-water logistics intended to support regions experiencing water shortages, reflecting ongoing exploration of diversified water-distribution models beyond traditional retail channels.

During the period, Greene Concepts also issued corporate communications related to long-term resource stewardship and diversification initiatives connected to Company-controlled assets.

*<u>Operational Excellence and Quality Advancements</u>*. Greene Concepts continues to meet and exceed Safe Quality Food (SQF) and North Carolina Department of Agriculture compliance standards.

The Company conducts regular internal and third-party testing to ensure product safety, quality, and consistency. Operational infrastructure at the Marion facility supports multiple product formats, including branded retail products, private-label manufacturing, and refill-based bulk-water capabilities.

*<u>Improved Transparency, Investor Accessibility, and Business Growth</u>*. Greene Concepts continued supporting transparency and investor accessibility following its transition to the OTCID Marketplace.

The Company maintained nationwide online availability of Be Water through Walmart.com while continuing e-commerce initiatives designed to increase consumer access and support long-term sales growth.

Corporate communications during the period focused on operational readiness, product expansion, and strategic growth initiatives.

**Business Plan Objectives**

Greene Concepts' activities during the period align with long-term objectives to:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;· Expand national broker and sales networks

· Increase manufacturing efficiency and facility utilization

· Grow retail distribution through national partnerships

· Strengthen marketing and digital engagement initiatives

· Expand private-label and co-packing opportunities

These initiatives support scalability, operational readiness, and long-term growth.

*<u>Operational Readiness and Industry Growth</u>*. The Be Water product portfolio includes multiple formats designed to serve both retail and institutional markets:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 24-Pack Cases

2. 6-Pack Cases

3. Four 6-Pack Cases (24 Bottles Total)

4. Single Bottles

5. Gallon Bottles

6. Private/Third-Party Label Manufacturing

Greene Concepts continues utilizing SPS Commerce Electronic Data Interchange (EDI) systems to streamline ordering, invoicing, and logistics integration with retail partners.

Be Water remains available through online retail channels as distribution initiatives continue to expand.

*<u>Industry Outlook</u>*. According to Grand View Research, the global bottled water market was valued at approximately $348.6 billion in 2023 and is projected to reach approximately $509.2 billion by 2030, driven by consumer health awareness, convenience, and increasing demand for premium hydration products.

These market trends support Greene Concepts' continued focus on production scalability, retail expansion, and diversified water-supply opportunities.

*<u>Forward Operational Focus</u>*. Greene Concepts continues executing its established operating plan, supporting retail distribution, manufacturing efficiency, and consistent product quality. The Company remains focused on matching production capacity with demand while strengthening sales and distribution channels. Management's priority remains disciplined execution and operational scalability designed to support long-term shareholder value.

**Governmental Regulation**

The operation of our facility and the production, distribution and sale of our future products in the United States are subject to the Federal Food, Drug and Cosmetic Act; the Dietary Supplement Health and Education Act of 1994; the Occupational Safety and Health Act; the Lanham Act; various environmental statutes; and various other federal, state and local statutes regulating the production, transportation, sale, safety, advertising, labeling and ingredients of such products. We believe that we are in compliance, in all material respects, with such existing legislation and that prior to the operation of our facility, we will have all required licenses to operate.

The Food and Drug Administration (FDA) is responsible for the safety of bottled drinking water. The FDA has set Current Good Manufacturing Practices (CGMPs) specifically for bottled water. The FDA requires bottled water producers, like us, to:

· Process, bottle, hold and transport bottled water under sanitary conditions;

· Protect water sources from bacteria, chemicals and other contaminants;

· Use quality control processes to ensure the bacteriological and chemical safety of the water;

· Sample and test both source water and the final product for contaminants.

The FDA monitors and inspects bottled water products and processing plants under its food safety program. When FDA inspects plants, the FDA verifies that the plant's product water and operational water supply are obtained from an approved source; inspects washing and sanitizing procedures; inspects bottling operations; and determines whether companies analyze their source water and product water for contaminants.

**Intellectual Property**

We currently own the trademark for BeWater. We intend to maintain all registrations of our future significant trademarks and use our future trademarks in the operation of our businesses.

**Legal Proceedings**

We may from time to time be involved in various claims and legal proceedings of a nature we believe are normal and incidental to our business. These matters may include product liability, intellectual property, employment, personal injury cause by our employees, and other general claims. We are not presently a party to any legal proceedings that, in the opinion of our management, are likely to have a material adverse effect on our business. Regardless of outcome, litigation can have an adverse impact on us because of defense and settlement costs, diversion of management resources and other factors.

**Properties**

The Company leased office space in Clovis, CA for administrative functions. The Company has a long-term lease currently in place but no plans to purchase any facility.

The Company has complete ownership of the 60,000 square feet Beverage and Bottling plant located on 4.5 acres of Land, in Marion North Carolina. The property is in good condition and sufficient for the company's current needs. Issuer is presently operating this facility in North Carolina. The Company is in the process of adding another 20,000 square feet to the Bottling Plant in North Carolina for additional processing capability.

**Employees**

In addition to our sole executive officer, we currently have no full-time employees and 2 part-time employees.

**MANAGEMENT'S DISCUSSION AND ANALYSIS OF**

**FINANCIAL CONDITION AND RESULTS OF OPERATIONS**

**Cautionary Statement**

The following discussion and analysis should be read in conjunction with our unaudited financial statements and related notes, beginning on page F-1 of this Offering Circular.

Our actual results may differ materially from those anticipated in the following discussion, as a result of a variety of risks and uncertainties, including those described under Cautionary Statement Regarding Forward-Looking Statements and Risk Factors. We assume no obligation to update any of the forward-looking statements included herein.

**Results of Operations**

*<u>Six Months Ended January 31, 2026 and 2025</u>*.

*Gross Sales*. For the six months ended January 31, 2026 and 2025, we reported gross sales of $445,206 (unaudited) and $422,969 (unaudited), respectively. Our marginally higher gross sales for the 2025 period are attributable to the carry-on effects of our marketing program started in 2023.

*Cost of Sales*. For the six months ended January 31, 2026 and 2025, we reported cost of sales of $110,654 (unaudited) and $51,196 (unaudited), respectively. The effects of extreme inflation during the 2024 and early 2025 continued to affect our costs of materials and production, resulting in a higher cost of sales for the 2026 period.

*Gross Margin*. For the six months ended January 31, 2026 and 2025, we reported a gross margin $334,552 (unaudited) and $371,773 (unaudited), respectively.

*Operating Expenses*. For the six months ended January 31, 2026 and 2025, we reported total operating expenses of $459,821 (unaudited) and $428,030 (unaudited).

*Administrative Expenses*. For the six months ended January 31, 2026 and 2025, we reported administrative expenses of $34,474 (unaudited) and $37,025 (unaudited), respectively.

*Professional Fees*. For the six months ended January 31, 2026 and 2025, we reported professional fees of $200,439 (unaudited) and $212,131 (unaudited), respectively.

*Depreciation*. For the six months ended January 31, 2026 and 2025, we reported depreciation of $34,481 (unaudited) and $34,481 (unaudited), respectively.

*Marketing*. For the six months ended January 31, 2026 and 2025, we reported marketing expenses of $131,363 (unaudited) and $46,821 (unaudited), respectively.

*Plant Operations*. For the six months ended January 31, 2026 and 2025, we reported plant operations expenses of $10,535 (unaudited) and $25,664 (unaudited), respectively.

*Taxes*. For the six months ended January 31, 2026 and 2025, we reported tax expenses of $5,247 (unaudited) and $12,869 (unaudited), respectively.

*Other Income/Expense*. For the six months ended January 31, 2026, other income was $22,612 (unaudited), which was comprised of $2,127 (unaudited) in other income and $20,485 in write-off of bad debt (unaudited). For the six months ended January 31, 2025, other expense was $2,331 (unaudited).

*Net Loss*. For the six months ended January 31, 2026 and 2025, we reported a net loss of $102,657 (unaudited) and $53,926 (unaudited), respectively.

*<u>Years Ended July 31, 2025 and 2024</u>*.

*Gross Sales*. For the years ended July 31, 2025 and 2024, we reported gross sales of $990,829 (unaudited) and $856,545 (unaudited), respectively. Our higher gross sales for the 2025 period are attributable to the carry-on effects of our 2023 and 2024 marketing program.

*Cost of Sales*. For the years ended July 31, 2025 and 2024, we reported cost of sales of $297,249 (unaudited) and $491,904 (unaudited), respectively. Our higher sales volumes in 2025 allowed us to achieve certain economies of scale in the production of our product, thereby reducing our cost of sales as a percentage of gross sales.

*Gross Margin*. For the years ended July 31, 2025 and 2024, we reported a gross margin $693,580 (unaudited) and $364,641 (unaudited), respectively.

*Operating Expenses*. For the years ended July 31, 2025 and 2024, we reported total operating expenses of $865,330 (unaudited) and $915,857 (unaudited).

*Administrative Expenses*. For the years ended July 31, 2025 and 2024, we reported administrative expenses of $92,879 (unaudited) and $61,091 (unaudited), respectively.

*Professional Fees*. For the years ended July 31, 2025 and 2024, we reported professional fees of $383,512 and $452,025 (unaudited), respectively.

*Depreciation*. For the years ended July 31, 2025 and 2024, we reported depreciation of $68,962 (unaudited) and $68,962 (unaudited), respectively.

*Marketing*. For the years ended July 31, 2025 and 2024, we reported marketing expenses of $46,436 (unaudited) and $11,653 (unaudited), respectively. The increase in marketing expenses is attributable primarily to our greater levels of cash with which to market our products.

*Brand Consulting*. For the years ended July 31, 2025 and 2024, we reported brand consulting expenses of $69,704 (unaudited) and $130,653 (unaudited), respectively.

*Plant Operations*. For the years ended July 31, 2025 and 2024, we reported plant operations expenses of $40,971 (unaudited) and $30,272 (unaudited), respectively.

*Taxes*. For the years ended July 31, 2025 and 2024, we reported tax expenses of $17,782 (unaudited) and $11,553 (unaudited), respectively.

*Other Income/Expense*. For the year ended July 31, 2025, other income was $2,219 (unaudited), which was comprised of $5,519 (unaudited) in interest income, which was offset by $3,310 (unaudited) in finance and interest fees. For the year ended July 31, 2024, other income was $309,330 (unaudited), which was comprised of $211,873 (unaudited) in write off of convertible debt, $97,049 (unaudited) in finance and interest fees and $408 (unaudited) in interest income.

*Net Loss*. For the years ended July 31, 2025 and 2024, we reported a net loss of $169,541 (unaudited) and $241,886 (unaudited), respectively.

**Plan of Operations**

In order for us to implement our business plan over the next 12 months, we have identified the following milestones that we expect to achieve:

· <u>Increase Manufacturing Capacity</u> - BE WATER product: we expect to add one to two new co-packer facilities, strategically located to reduce freight costs and meet current volumes and future growth objectives.

· <u>Expand Retail Distribution</u> - We continue to expand our retail presence.

· <u>Addition of Support Staff</u> - In order to support expansion efforts and to continue the training and support of our broker network, we anticipate that we will need to hire approximately two to three more people on the corporate level for the specific purpose of supporting the broker, distributor and retailers and their logistical and accounting requirements. We continue to seek and interview candidates to fill our growing need for additional staffing.

The milestones set forth above reflect our current judgment and belief regarding the direction of our business. Actual events, expenditures and results will almost always vary, sometimes materially, from any estimates, predictions, projections or assumptions suggested herein.

If our own financial resources and future cash-flows from operations are insufficient to satisfy our capital requirements, we may seek to sell additional equity or debt securities or obtain additional credit facilities. The sale of additional equity securities will result in dilution to our stockholders. The incurrence of indebtedness will result in increased debt service obligations and could require us to agree to operating and financial covenants that could restrict our operations or modify our plans to grow the business. Financing may not be available in amounts or on terms acceptable to us, if at all. Any failure by us to raise additional funds on terms favorable to us, or at all, will limit our ability to expand our business operations and could harm our overall business prospects.

**Liquidity and Capital Resources**

*<u>January 31, 2026</u>*. At January 31, 2026, our company had $11,649 (unaudited) in cash and a working capital deficit of $923,748 (unaudited), compared to $94,897 (unaudited) in cash and a working capital deficit of $1,305,747 (unaudited) at July 31, 2025. The change in our working capital position from July 31, 2025, to January 31, 2024, is attributable primarily to our reduction in notes payable to shareholder.

Our company's current cash position of approximately $20,000 is not adequate for our company to maintain its present level of operations. We must obtain additional capital, including in this offering, in order to continue our operations at current levels. There is no assurance that we will be successful in this regard.

*<u>July 31, 2025</u>*. At July 31, 2025, our company had $94,897 (unaudited) in cash and a working capital deficit of $1,305,747 (unaudited), compared to $238,182 (unaudited) in cash and a working capital deficit of $1,699,698 (unaudited) at July 31, 2024.

*<u>Cancellation of Convertible Notes</u>*. Effective July 31, 2024, all of our then-outstanding outstanding convertible promissory notes were cancelled, a total cancellation amount of $313,996.

*<u>Financing Source</u>*. During 2025, we sold approximately 1,800,000,000 shares of common stock in our prior Regulation A offering, for a total of approximately $1,000,000 in cash. We require additional funding, whether from this offering or from another source, to increase sales of our products. There is no assurance that we will be successful, in this regard.

**Off-Balance Sheet Arrangements**

We have no off-balance sheet arrangements.

**Contractual Obligations**

To date, we have not entered into any significant long-term obligations that require us to make monthly cash payments.

**Capital Expenditures**

Without proceeds from this offering, we do not expect to make capital expenditures during the next twelve months.

**DIRECTORS, EXECUTIVE OFFICERS, PROMOTERS AND CONTROL PERSONS**

**Directors, Executive Officers and Key Employees**

The following table sets forth certain information concerning our company's executive management.

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| | | |
|:---|:---|:---|
| **Name** | **Position** | **Age** |
| Leonard Greene | Chief Executive Officer, President, Secretary and Director | 70 |
| Kenneth Porter | Plant Manager | 62 |

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Our directors serve until a successor is elected and qualified. Our officers are elected by the Board of Directors to a term of one (1) year and serve until their successor(s) is duly elected and qualified, or until they are removed from office. No family relationship exists between our officers and directors

Certain information regarding the backgrounds of our officers, directors and key employees is set forth below.

***Leonard Greene, Chief Executive Officer.*** Lenny M. Greene is the current Chief Executive Officer, President and Director of the Company and has held that position since November 19, 2019. On November 19, 2019 Mr. Greene resumed the role of company CEO and President after having served in both roles from 2003 - 2018. During his previous tenure the company manufactured and distributed high-quality ink technology formulations for wide format, narrow format and industrial printing applications. Mr. Greene laid the groundwork to build the organization to an elevated level of competitiveness and professionalism while taking the company public (OTC: INKW) thereby magnifying expansion opportunities toward near-term growth and long-term value. He brings over thirty years of experience to Greene Concepts with an impressive acumen of negotiating and closing deals with Fortune 500 corporate accounts. Mr. Greene is an expert dealing with corporate executives and purchasing agents. His resume includes spearheading sales and service and repair contracts as CEO for Comservco, a personal computing and Wide Area Network infrastructure business, from $0 to $15 million over a three-year period. Mr. Greene has managed over 200 nationwide company accounts to include: ABC, CBS, Exxon Corporation, New York City (All City Agencies), New York Telephone Company, Western Electric, Citibank and Bank of New York. Since February 2023, Mr. Greene has served as a director of Tocca Life Holdings, Inc., a publicly traded company (symbol: TLIF) engaged in the operation of indoor rock climbing centers.

***Kenneth Porter, Plant Manager.*** Mr. Porter has 36 years of experience in high-speed food and beverage production, managing multiple plants, the maintenance, equipment & processes. Mr. Porter has worked as a manager for Pepsi Bottling Group, Universal Food & Beverage, Summit Beverage Group and prior to joining Greene Concepts, Ice River Springs, a bottling company with an annual volume of 25 million cases and 125 employees.

His career began in 1983 working as Production Manager for Coca-Cola Bottling Co Consolidated. In 1994 he was promoted to Plant Manager for a facility with an annual volume of 20 MM cases, and managed 105 hourly employees and 12 managers.

Mr. Porter's skills include PM systems, PLCs, Predictive maintenance, inferred & vibration analysis, Strong people/ coaching skills, Strong problem solving skills, P&L and budgets, Costing of products, Cost analysis, Capital Appropriations, Managed multi-million dollar projects, Removed and installed complete bottling lines, Personally installed over 20 pieces of major bottling, blow molding and support equipment, Master sanitation programs, Warehouse management, inventory control & Union Plants. He has training/certification in Computers, T.Q.M, S.P.C, T.P.M, Team Building, Self-directed work teams, M.R.P, E.R.P, OSHA & GMP regulations, USDA, FDA, HACCP, SQF, NSF, Six Sigma Black Belt and lean manufacturing champion, Safety Committees and Pepsi CQV process.

**Family Relationships**

There are no family relationships between any director, executive officer, person nominated or chosen to become a director or executive officer or any significant employee.

**Conflicts of Interest**

At the present time, we do not foresee any direct conflict between our sole director, his other business interests and his involvement in our company.

**Corporate Governance**

We do not have a separate Compensation Committee, Audit Committee or Nominating Committee. These functions are conducted by our Board of Directors acting as a whole.

During the year ended July 31, 2025, our Board of Directors, did not hold a meeting, but took needed actions by unanimous written consent.

**Independence of Board of Directors**

Our Sole Director is not independent, within the meaning of definitions established by the SEC or any self-regulatory organization. We are not currently subject to any law, rule or regulation requiring that all or any portion of our Board of Directors include independent directors.

**Shareholder Communications with Our Board of Directors**

Our company welcomes comments and questions from our shareholders. Shareholders should direct all communications to our Chief Executive Officer, Leornard Greene, at our executive offices. However, while we appreciate all comments from shareholders, we may not be able to respond individually to all communications. We attempt to address shareholder questions and concerns in our press releases and documents filed with OTC Markets, so that all shareholders have access to information about us at the same time. Mr. Greene collects and evaluates all shareholder communications. All communications addressed to our directors and executive officers will be reviewed by those parties, unless the communication is clearly frivolous.

**Code of Ethics**

As of the date of this Offering Circular, our Board of Directors has not adopted a code of ethics with respect to our directors, officers and employees.

**EXECUTIVE COMPENSATION**

**In General**

As of the date of this Offering Circular, there are no annuity, pension or retirement benefits proposed to be paid to officers, directors or employees of our company, pursuant to any presently existing plan provided by, or contributed to, our company.

**Compensation Summary**

The following table summarizes information concerning the compensation awarded, paid to or earned by, our sole executive officer.

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **Name and Principal Position** | **Year**<br> **Ended**<br> **7/31** | **Salary**<br> **($)** | **Bonus**<br> **($)** | **Stock**<br> **Awards**<br> **($)** | **Option**<br> **Awards**<br> **($)** | **Non-Equity Incentive Plan Compensation**<br> **($)** | **Non-qualified**<br> **Deferred**<br> **Compensation**<br> **Earnings**<br> **($)** | **All Other Compensation**<br> **($)** | **Total**<br> **($)** |
| Leonard M. Greene | 2025 | 84000 |  |  |  |  |  |  | 84000 |
| *Chief Executive Officer* | 2024 | 84000 | – | – | – | – | – | – | 84000 |

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**Outstanding Option Awards**

The following table provides certain information regarding unexercised options to purchase Common Stock, stock options that have not vested and equity-incentive plan awards outstanding as of the date of this PQA, for the named executive officer.

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| | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **Option Awards** | **Option Awards** | **Option Awards** | **Option Awards** | **Option Awards** | **Stock Awards** | **Stock Awards** | **Stock Awards** | **Stock Awards** |
| <br>**Name** | **Number of**<br> **Securities**<br> **Underlying**<br> **Unexercised**<br> **Options (#)**<br> **Exercisable** | **Number of**<br> **Securities**<br> **Underlying**<br> **Unexercised**<br> **Options (#)**<br> **Unexercisable** | **Equity**<br> **Incentive**<br> **Plan**<br> **Awards:**<br> **Number of**<br> **Securities**<br> **Underlying**<br> **Unexercised**<br> **Unearned**<br> **Options (#)** | **Option**<br> **Exercise**<br> **Price ($)** | **Option**<br> **Expiration**<br> **Date** | **Number of**<br> **Shares or**<br> **Units of**<br> **Stock That**<br> **Have Not**<br> **Vested (#)** | **Market**<br> **Value of**<br> **Shares or**<br> **Units of**<br> **Stock That**<br> **Have Not**<br> **Vested ($)** | **Equity**<br> **Incentive**<br> **Plan Awards:**<br> **Number of**<br> **Unearned**<br> **Shares, Units**<br> **or Other**<br> **Rights That**<br> **Have Not**<br> **Vested (#)** | **Equity**<br> **Incentive**<br> **Plan Awards:**<br> **Market or**<br> **Payout Value**<br> **of Unearned**<br> **Shares, Units**<br> **or Other**<br> **Rights That**<br> **Have Not**<br> **Vested ($)** |
| Leonard M. Greene | – | – | – | N/A | N/A | – | – | – | – |

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**Employment Agreement**

Effective as of November 19, 2019, we entered into an employment offer letter with Mr. Leonard Greene. Pursuant to the terms of the offer letter, Mr. Greene is appointed as the Chief Executive Officer of our company. His duties include the general management of the affairs of our company, together with the powers and duties usually incident to the office of chief executive officer. His monthly compensation is $7,000. He is eligible to participate in the standard benefits plans offered to similarly situated employees of our company. He is also eligible for annual bonuses at the sole discretion of the Board of Directors. The agreement may be terminated at any time by either party with or without cause or advance notice.

**Outstanding Equity Awards**

During the years ended July 31, 2025 and 2024, our Board of Directors made no equity awards and no such award is pending.

**Long-Term Incentive Plans**

We currently have no long-term incentive plans.

**Director Compensation**

Our sole director receives no compensation for their serving as directors of our company.

**SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT**

The following table sets forth, as of the date of this Offering Circular, information regarding beneficial ownership of our common stock by the following: (a) each person, or group of affiliated persons, known by our company to be the beneficial owner of more than five percent of any class of our voting securities; (b) each of our directors; (c) each of the named executive officers; and (d) all directors and executive officers as a group. Beneficial ownership is determined in accordance with the rules of the SEC, based on voting or investment power with respect to the securities. In computing the number of shares beneficially owned by a person and the percentage ownership of that person, shares of common stock underlying convertible instruments, if any, held by that person are deemed to be outstanding if the convertible instrument is exercisable within 60 days of the date hereof. Unless otherwise indicated, the business address of each person listed is in care of Greene Concepts, Inc., 13195 Hwy 221N, Marion, North Carolina 28752.

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Name of Shareholder** | **Number of**<br> **Shares**<br> **Beneficially**<br> **Owned** | **% Beneficially**<br> **Owned<sup>(1)</sup>** | **Number of**<br> **Shares**<br> **Beneficially**<br> **Owned** | **% Beneficially**<br> **Owned<sup>(2)</sup>** | **Effective**<br> **Voting Power** |
| ***Common Stock**<br> *<u>Executive Officers, Directors & Key Persons</u>**  |  |  |  |  |  |
| Leonard Greene <br>Kenneth Porter | 2000000000****<br> 10000000<br>**<sup>(3)(4)</sup>**<br> **<sup>(5)</sup>** | 17.02% \* | 2000000000<br> 10000000<br>**<sup>(3)(4)</sup>**<br> **<sup>(5)</sup>** | 12.31% \* | ***See Note 10*** |
| Officers and directors, as a group (1 person) | 2010000000**<sup>(6)</sup>** | 17.11% | 2010000000**<sup>(6)</sup>** | 12.37% |  |
| *<u>5% Owners</u>*<br> Lucky Pony, LLC**<sup>(7)</sup>**<br> High Hopes Holdings LLC**<sup>(8)</sup>** | 2000000000****<br> 2000000000****<br>**<sup>(3)</sup>**<br> **<sup>(3)</sup>**  | 17.02%<br> 17.02% | 2000000000**<sup>(3)</sup>**<br> 2000000000**<sup>(3)</sup>** | 12.31%<br> 12.31% | ***See Note 10*** |
| **Series A Preferred Stock<sup>(9)</sup>**<br> Keith Kramer<br> Kenneth Porter | <br>517000<br> 100000 | 8.77%<br> 1.70% | 517000<br> 100000 | 8.77%<br> 1.70% | ***See Note 10*** |
| **Series B Preferred Stock<sup>(10)</sup>**<br> Lucky Pony, LLC**<sup>(7)</sup>**<br> The Leonard and Elizabeth Greene Family Trust**<sup>(11)</sup>**<br> High Hopes Holdings LLC**<sup>(8)</sup>** | 20<br> 20<br> 20 | 33.333%<br> 33.333%<br> 33.333% | 20<br> 20<br> 20 | 33.333%<br> 33.333%<br> 33.333% | ***See Note 10*** |

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\* Less than 1%.

(1) Based on (a) 11,747,801,875 shares of common stock outstanding, which includes (1) 5,161,803,875 issued shares, (2) 585,998,000 unissued shares that underlie currently convertible shares of Series A Preferred Stock and (3) 6,000,000,000 unissued shares that underlie currently convertible shares of Series B Preferred Stock, (b) 5,859,980 shares of Series A Preferred Stock outstanding and (c) 60 shares of Series B Preferred Stock outstanding, before this offering.

(2) Based on (a) 16,247,801,875 shares of common stock outstanding, which includes (1) 9,661,803,875 issued shares, assuming the sale of all Offered Units, (2) 585,998,000 unissued shares that underlie currently convertible shares of Series A Preferred Stock and (3) 6,000,000,000 unissued shares that underlie currently convertible shares of Series B Preferred Stock, (b) 5,859,980 shares of Series A Preferred Stock outstanding and (c) 60 shares of Series B Preferred Stock outstanding, after this offering.

(3) None of these shares is issued, but underlie currently convertible shares of Series B Preferred Stock.

(4) These shares are owned of record by The Leonard and Elizabeth Greene Family Trust, of which Leonard Greene, our Sole Officer and Director, is a trustee.

(5) None of these shares is issued, but underlie currently convertible shares of Series A Preferred Stock.

(6) None of these shares is issued; 10,000,000 of such shares underlie currently convertible shares of Series A Preferred Stock; 2,000,000,000 of such shares underlie currently convertible shares of Series B Preferred Stock.

(7) Stephen W. Carnes is the owner of this entity. This address of this entity is 2180 North Park Avenue, Unit 200, Winter Park, Florida 33278.

(8) Robert Levit is the owner of this entity.

(9) Each share of Series A Preferred Stock is convertible into 100 shares of common stock.

(10) Our outstanding shares of Series B Preferred Stock possess superior voting rights, which preclude current and future owners of our common stock, including the shares of common stock comprising the Offered Units, from influencing any corporate decision. Each share of Series B Preferred Stock has voting rights in all matters requiring shareholder approval in the amount of 100,000,000 votes. Our Sole Officer and Director, Leonard Greene, indirectly owns 33.33% of the outstanding shares of our Series B Preferred Stock. While Mr. Greene does not own securities representing voting control, per se, Mr. Greene can be expected to control effectively the management and affairs of our company, as well as matters requiring the approval by our shareholders, including the election of directors, any merger, consolidation or sale of all or substantially all of our assets, and any other significant corporate transaction. (See "Risk Factors-Risks Related to a Purchase of the Offered Shares").

(11) Leonard Greene, our Sole Officer and Director, is a trustee of this trust.

**CERTAIN RELATIONSHIPS AND RELATED TRANSACTIONS**

Except as set forth below, since the beginning of our 2020 fiscal year, we have not entered into any transactions with any related persons in which the amount involved exceeded the lesser of $120,000 and one percent of the average of our total assets at year-end for the last two completed fiscal years.

As of July 31, 2025, the Company owed $1,360,640 to Leonard Greene, the Company's Chief Executive Officer. The loan is non-interest-bearing and unsecured, and due upon demand.

**LEGAL MATTERS**

Certain legal matters with respect to the Offered Shares, the Company Offered Shares and the Selling Shareholder Offered Shares, offered by this Offering Circular will be passed upon by Newlan Law Firm, PLLC. Newlan Law Firm, PLLC owns no securities of our company.

**WHERE YOU CAN FIND MORE INFORMATION**

We have filed an offering statement on Form 1-A with the SEC under the Securities Act with respect to the common stock offered by this Offering Circular. This Offering Circular, which constitutes a part of the offering statement, does not contain all of the information set forth in the offering statement or the exhibits and schedules filed therewith. For further information with respect to us and our common stock, please see the offering statement and the exhibits and schedules filed with the offering statement. Statements contained in this Offering Circular regarding the contents of any contract or any other document that is filed as an exhibit to the offering statement are not necessarily complete, and each such statement is qualified in all respects by reference to the full text of such contract or other document filed as an exhibit to the offering statement. The offering statement, including its exhibits and schedules, may be inspected without charge at the public reference room maintained by the SEC, located at 100 F Street, N.E., Room 1580, Washington, D.C. 20549, and copies of all or any part of the offering statement may be obtained from such offices upon the payment of the fees prescribed by the SEC. Please call the SEC at 1-800-SEC-0330 for further information about the public reference room. The SEC also maintains an Internet website that contains all information regarding companies that file electronically with the SEC. The address of the site is www.sec.gov.

**INDEX TO FINANCIAL STATEMENTS**

**GREENE CONCEPTS, INC.**

**CONSOLIDATED UNAUDITED FINANCIAL STATEMENTS**

---

| | |
|:---|:---|
| [Unaudited Consolidated Balance Sheets as of January 31, 2026, and July 31, 2025](#a_018) | F-2 |
| [Unaudited Consolidated Income Statements for the Six Months Ended January 31, 2026 and 2025](#a_019) | F-3 |
| [Unaudited Consolidated Statements of Changes in Stockholders' Deficit for the Six Months Ended January 31, 2026 and 2025](#a_020) | F-4 |
| [Unaudited Consolidated Statements of Cash Flows for the Six Months Ended January 31, 2026 and 2025](#a_021) | F-5 |
| [Notes to Unaudited Consolidated Financial Statements](#a_022) | F-6 |

---

---

| | |
|:---|:---|
| [Unaudited Consolidated Balance Sheets as of July 31, 2025 and 2024](#a_023) | F-12 |
| [Unaudited Consolidated Income Statements for the Years Ended July 31, 2025 and 2024](#a_024) | F-13 |
| [Unaudited Consolidated Statements of Changes in Stockholders' Deficit for the Years Ended July 31, 2025 and 2024](#a_025) | F-14 |
| [Unaudited Consolidated Statements of Cash Flows for the Years Ended July 31, 2025 and 2024](#a_026) | F-15 |
| [Notes to Unaudited Consolidated Financial Statements](#a_027) | F-16 |

---

**GREENE CONCEPTS, INC.**

**CONSOLIDATED BALANCE SHEETS**

**ON JANUARY 31, 2026, AND JANUARY 31, 2025**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **1/31/26<u> </u>** | **1/31/25** |
| ASSETS |  |  |
| &nbsp;&nbsp;&nbsp;CURRENT ASSETS |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash | $11649 | $94897 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts Receivable net of allowance of doubtful accounts | 288480 | 296635 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inventory | 263476 | 418438 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities | 1 | 17 |
| TOTAL CURRENT ASSETS | $563606 | $809987 |
| &nbsp;&nbsp;&nbsp;FIXED ASSETS-NET | 4678227 | 4744138 |
| &nbsp;&nbsp;&nbsp;OTHER ASSETS |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investment in Subsidiary |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from subsidiary |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subscription Programs | 220792 | 163356 |
| TOTAL ASSETS | $5462625 | $5717661 |
| LIABILITIES |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts Payable | $11690 | $32114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued Interest Payable |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other Liabilities | 115024 | 173579 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notes Payable (Note 2) |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Note Payable Shareholder | 1360640 | 1910041 |
| TOTAL LIABILITIES | 1487354 | 2115734 |
| STOCKHOLDERS' EQUITY (DEFICIT) |  |  |
| Preferred A Stock $.0001 par value 20,000,000 Authorized 5,859,980 issued & outstanding on January 31, 2026, and 888,390 issued & outstanding on January 31, 2025 | 590 | 89 |
| Preferred B Stock $.001 par value 1,000 Authorized 60 issued & outstanding on January 31, 2026, and 60 issued & outstanding on January 31, 2025 |  |  |
| Common Stock, $.0001 par value 10,000,000,000 Authorized 4,803,105,390 issued & outstanding at January 31, 2026, and 2,960,667,506 issued & outstanding at January 31, 2025 | 48311 | 320317 |
| Additional paid-in-capital | 11831607 | 11400486 |
| Retained earnings/(deficit) | (8337237) | (8118965) |
| TOTAL STOCKHOLDERS' EQUITY (DEFICIT) | 3975271 | 3601927 |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | $5462625 | $5717661 |

---

*The accompanying notes are an integral part of the unaudited consolidated financial statements.*

**GREENE CONCEPTS, INC.**

**CONSOLIDATED STATEMENT OF OPERATIONS**

**FOR THE THREE AND SIX MONTHS ENDED JANUARY 31, 2026, AND 2025**

**(UNAUDITED)**

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three Months Ended January 31**  | **Three Months Ended January 31**  | **Six Months Ended January 31** | **Six Months Ended January 31** |
|  | **2026** | **2025** | **2026** | **2025** |
| **REVENUES:** |  |  |  |  |
| Sales | $236749 | $150913 | $445206 | $422969 |
| &nbsp;&nbsp;&nbsp;**TOTAL REVENUE** | 236749 | 150913 | 445206 | 422969 |
| **COST OF SALES** | 108373 | 22764 | 110654 | 51196 |
| **GROSS MARGIN** | 128376 | 128149 | 334552 | 371773 |
| **OPERATING EXPENSES:** |  |  |  |  |
| Administrative expenses | 17026 | 15240 | 34474 | 37025 |
| Advertising | 11412 | 30911 | 43282 | 59039 |
| Professional Fees | 79920 | 98989 | 200439 | 212131 |
| Depreciation | 17241 | 17241 | 34481 | 34481 |
| Marketing | 108935 | 24168 | 131363 | 46821 |
| Plant operations | 2536 | 17793 | 10535 | 25664 |
| Taxes | 2609 | 1115 | 5247 | 12869 |
| &nbsp;&nbsp;&nbsp;Total Operating expenses | 239679 | 205457 | 459821 | 428030 |
| **NET OPERATING INCOME/ (LOSS)** | (111303) | (77308) | (125269) | (56257) |
| **OTHER INCOME/(EXPENSES)** |  |  |  |  |
| Write off bad debt | 20485 |  | 20485 |  |
| Other Income | 2095 | 2231 | 2127 | 2331 |
| Interest income | – | – | – | – |
| &nbsp;&nbsp;&nbsp;Total Other Income/(Expenses) | 22580 | 2231 | 22612 | 2331 |
| **NET INCOME/ (LOSS)** | $(88723) | $(75077) | $(102657) | $(53926) |
| **Basic and Diluted Loss per Common Share** | $(.000018) | $(.000023) | $(.000021) | $(.00017) |
| **Weighted Average Number of Common Shares Outstanding** | 4803105390 | 3203167506 | 4803105390 | 3203167506 |

---

The accompanying notes are an integral part of the unaudited consolidated financial statements.

**GREEN CONCEPTS, INC.**

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

**FOR THE SIX MONTHS ENDED JANUARY 31, 2026**

**(UNAUDITED)**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **PREFERRED** | **PREFERRED** | **PREFERRED** | | | | |
|  | **SHARES** | **VALUE** | **SHARES** | **COMMON**<br>**VALUE** | **ADDITIONAL PAID**<br>**IN CAPITAL** | **ACCUMULATED <br>EQUITY**<br>**(DEFICIT)** | **TOTAL SHAREHOLDERS<br> EQUITY**<br>**(DEFICIT)** |
| BALANCE JULY 31, 2022 | 888450 | $89 | 2084667515 | $208467 | $9987136 | $(6419241) | $3776451 |
| ISSUANCE OF COMMON SHARE FOR REG A |  |  | 30000000 | 3000 | 222000 |  | 225000 |
| NET INCOME/(LOSS) OCTOBER 31, 2022 | – | – | – | – | – | (408219) | (408219) |
| BALANCE OCTOBER 31, 2022 | 888450 | $89 | 2114667515 | $211467 | $10209136 | $(6827460) | $3593231 |
| NET INCOME/(LOSS) JANUARY 31, 2023 | – | – | – | – | – | (257127) | (257127) |
| BALANCE JANUARY 31, 2023 | 888450 | $89 | 2114667515 | $211467 | $10209136 | $(7116587) | $3304103 |
| ISSUANCE OF COMMON SHARE FOR REG A |  |  | 24000000 | 2400 | 53600 |  | 56000 |
| NET LOSS APRIL 30, 2023 | – | – | – | – | – | (296906) | (296906) |
| BALANCE APRIL 30, 2023 | 888450 | $89 | 2138667515 | $213867 | $10262736 | $(7380735) | 3095956 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 132000000 | 13200 | 294000 |  | 308000 |
| NET LOSS JULY 31, 2023 | – | – | – | – | – | $(442416) | (442416) |
| BALANCE JULY 31, 2023 | 888450 | $89 | 2270667515 | $227067 | $10570736 | $(7823151) | $2974740 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 90000000 | 9000 | 159000 |  | 168000 |
| NET LOSS OCTOBER 31, 2023 | – | – | – | – | – | (233831) | (233831) |
| BALANCE OCTOBER 31, 2023 | 884450 | $89 | 2270667515 | $236067 | $10729736 | $(8056982) | $2908910 |
| NET LOSS JANUARY 31, 2024 | – | – | – | – | – | (20704) | (20704) |
| BALANCE JANUARY 31, 2024 | 888450 | $89 | 2360667515 | $236067 | $10729736 | $(8077686) | $2888205 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 119999996 | 12000 | 108000 |  | 120000 |
| NET LOSS APRIL 30, 2024 | – | – | – | – | – | (101137) | (101137) |
| BALANCE JANUARY 31, 2024 | 888450 | $89 | 2480667511 | $248067 | $10837736 | $(8178824) | $2907068 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 409999997 | 41000 | 369000 |  | 41000 |
| NET INCOME JULY 31 2024 | – | – | – | – | – | 113785 | 113785 |
| BALANCE JULY 31, 2024 | 888450 | $89 | 2890667515 | $289067 | $11206736 | $(8065039) | $3430853 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 312499998 | 31250 | 193750 |  | 225000 |
| NET LOSS JANUARY 31, 2025 |  |  |  |  |  | (53926) | (53926) |
| BALANCE JANUARY 31, 2025 | 888450 | $89 | 3203167506 | $320317 | $11400486 | $(8118965) | $3601927 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 210000000 | 21000 | 119000 |  | 140000 |
| NET LOSS APRIL 30, 2025 | – | – | – |  | – | (102477) | (102477) |
| BALANCE APRIL 30, 2025 | 888.450 | $89 | 3413167506 | $341317 | $11519486 | $(8221442) | $3649450 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 438030304 | 43803 | 146197 |  | 190000 |
| NET LOSS JULY 31, 2025 | – | – | – | – | – | (13138) | (13138) |
| BALANCE JULY 31, 2025 | 888450 | $89 | 3851197810 | $385120 | $11665683 | $(8234580) | $3816312 |
| ISSUANCE OF COMMON SHARES FOR REG A |  | $– | 390151517 | 39015 | 73985 |  | 113000 |
| NET LOSS OCTOBER 31, 2025 | – | – | – | – | – | (13934) | (13934) |
| BALANCE OCTOBER 31, 2025 | 888450 | $89 | 4241349327 | $424135 | $11739668 | $(8248514) | $3915378 |
| ISSUANCE OF PREFERRED A SHARES FOR SERVICES | 5007500 | 501 |  |  |  |  | 501 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 560606063 | 56061 | 91939 |  | 148000 |
| ISSUANCE OF COMMON SHARES FOR SERVICES |  |  | 1150000 | 115 |  |  | 115 |
| NET LOSS JANUARY 31, 202 | – | – | – | – | – | (88723) | (88723) |
| BALANCE JANUARY 31, 2026 | 5895890 | $590 | 4803105390 | $480311 | $11831607 | $(8337237) | $3975271 |

---

*The accompanying notes are an integral part of the unaudited consolidated financial statements.*

**GREENE CONCEPTS, INC.**

**CONSOLIDATED STATEMENTS OF CASH FLOWS**

**FOR THE SIX MONTHS ENDED JANUARY 31, 2026 & JANUARY 31, 2025**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **Six Months**<br> **Ended 1/31/26** | **Six Months**<br> **Ended 1/31/26** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| Net Income / (Loss) | $(102657) | $(53926) |
| Adjustments to reconcile net income to net cash provided by operating activities: |  |  |
| Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;Shares issued for services | 616 |  |
| &nbsp;&nbsp;&nbsp;Depreciation and amortization | 34482 | 34481 |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in Due from subsidiary |  |  |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in accounts receivable | 4744 | 9000 |
| &nbsp;&nbsp;&nbsp;Increase/ (decrease) in accounts payable | (26225) | 2320 |
| &nbsp;&nbsp;&nbsp;Increase/(decrease) in other current liabilities | (82902) | (23419) |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in other current assets | 57256 | 16 |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in inventory | 113449 | (168676) |
| NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES | (1237) | (200204) |
| CASH FLOWS FROM INVESTING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;Investment in Fixed Assets | – | (7193) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES | – | (7193) |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;Sale of branding rights |  |  |
| &nbsp;&nbsp;&nbsp;(Decrease)/Increase in notes payable | (300768) | (160888) |
| &nbsp;&nbsp;&nbsp;(Decrease)/Increase in REG A Equity Investment | 260999 | 225000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES | (39769) | (64112 |
| NET INCREASE/ (DECREASE) IN CASH | (41006) | (143285) |
| CASH AND EQUIVALENTS, BEGINNING OF PERIOD | 52655 | 238182 |
| CASH AND EQUIVALENTS, END OF PERIOD | $11649 | $94897 |
| SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION |  |  |
| &nbsp;&nbsp;&nbsp;Issuance of Preferred Shares for Services | 501 |  |
| &nbsp;&nbsp;&nbsp;Issuance of Common Shares for services | 115 |  |

---

*The accompanying notes are an integral part of the unaudited consolidated financial statements.*

**GREENE CONCEPTS, INC.**

**NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS**

**JANUARY 31, 2026**

**NOTE 1 – ORGANIZATION AND OPERATIONS**

Greene Concepts, Inc. is headquartered in the City of Fresno, California and has been in service for fifty-eight years. The Company manufactured and distributed a line of 25 high quality consumer focused inkjet kits. The Company has recently divested itself of these operations and have acquired a facility that will be focused on production of a variety of beverage product lines including, but not limited to CBD infused beverages, spring and artesian water, as well as enhanced athletic drinks in addition to other product offerings The Company has prepared these financial statements on the accrual basis of accounting.

**NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES**

**A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

This summary of significant accounting policies of Greene Concepts, Inc. (the Company) is presented to assist in understanding the Company's financial statements. The financial statements and notes are representations of the Company's management who is responsible for the integrity and objectivity of the financial statements. These accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of financial statements.

**B. BASIS OF ACCOUNTING**

The Company utilizes the accrual method of accounting, whereby revenue is recognized when earned and expenses when incurred. The unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information. As such, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments are of a normal recurring nature.

**C. USE OF ESTIMATES**

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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

**D. CASH AND CASH EQUIVALENTS** Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with a maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation for up to $250,000.

**E. FIXED ASSETS** Fixed assets are carried at cost. Depreciation is computed using the straight-line method of depreciation over the assets estimated useful lives. Maintenance and repairs are charged to expense as incurred; major renewals and improvements are capitalized. When items of fixed assets are sold or retired, the related cost and accumulated depreciation is removed from the accounts and any gain or loss is included in the income. In February 2019 the Company acquired Mammoth Ventures Inc. which included all assets owned by Mammoth including the Marion, North Carolina facility and all bottling equipment and other assets formerly known as the North Cove Springs Bottling and Beverage from BNL Capital LLC. Depreciation for the six months ended January 31, 2026, and 2025 was $34,482, respectively.

**F. COMPUTATION OF EARNINGS PER SHARE**

Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period.

**G. INCOME TAXES**

In February 1992, the Financial Accounting Standards Board issued Statement on Financial Accounting Standards 109 of "Accounting for Income Taxes." Under Statement 109, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.

---

| | | |
|:---|:---|:---|
|  | **As of <br> January 31, 2026** | **As of <br> January 31, 2025** |
| Net operating loss carryforward | $(8337237) | $(8118225) |
| Valuation allowance | (8337237) | (8118225) |
| Net deferred tax assets | $– | $– |

---

A reconciliation of the statutory federal income tax rate to the Company's effective tax rate is as follows:

---

| | | |
|:---|:---|:---|
|  | **For the <br> Six Months ended<br> January 31, 2026** | **For the<br> Six Months ended<br> January 31, 2025** |
| Expected federal statutory rate | (21)% | (21)% |
| State Effect on tax rate, net of federal benefit | (4.35)% | (4.35)% |
| Change in valuation allowance | 25.35% | 25.35% |
| Income tax provision (benefit) | 2113490 | 2056449 |

---

The Company, after considering all available evidence, fully reserved its deferred tax assets since it is more likely than not that such benefits may be realized in future periods. The Company has not yet established that it can generate taxable income. The Company will continue to evaluate its deferred tax assets to determine whether any changes in circumstances could affect the realization of their future benefit. If it is determined in future periods that portions of the Company's deferred tax assets satisfy the realization standards, the valuation allowance will be reduced accordingly.

**G. REVENUE RECOGNITION**

Revenue for license fees is recognized upon the execution and closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones. Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates are made to current operations in the period they are determined.

**H. FAIR VALUE OF FINANCIAL INSTRUMENTS**

Statement of Financial Accounting Standards No. 107, "Disclosures about Fair Value of Financial Instruments", requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.

**NOTE 2 – NOTES AND OTHER LOANS PAYABLE** 

<u>Convertible Notes</u>.

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Date** | **Name** | **Principal** | **Interest Rate** | **Maturity Date** |
| October 1, 2018 | Bradley Wilson | $6000.00 | 12.00% APR | October 1, 2019 |
| October 5, 2018 | Bradley Wilson | $1150.00 | 12.00% APR | October 5, 2019 |
| October 26, 2018 | Bradley Wilson | $12000.00 | 12.00% APR | October 26, 2019 |
| October 26, 2018 | Bradley Wilson | $9223.00 | 12.00% APR | October 26, 2019 |
| November 15, 2018 | Bradley Wilson | $1000000 | 12.00% APR | November 15, 2019 |
| December 11, 2018 | Bradley Wilson | $10600.00 | 12.00% APR | December 11, 2019 |
| December 17, 2018 | CDN Associates, LLC | $10000.00 | 8.00% APR | December 18, 2019 |
| January 16, 2019 | CDN Associates, LLC | $5000.00 | 8.00% APR | January 16, 2020 |
| February 6, 2019 | Nuemark Group LLC | $25000.00 | 8.00% APR | February 6, 2020 |
| February 8, 2019 | Nuemark Group LLC | $15000.00 | 8.00% APR | February 8, 2020 |
| February 22, 2019 | Nuemark Group LLC | $15000.00 | 8.00% APR | February 22, 2020 |
| March 6, 2019 | Shaun Diedrich | $2000.00 | 8.00% APR | March 6, 2020 |
| January 24, 2020 | Bradley Wilson | $44400.00 | 12.00% APR | January 24, 2021 |
| February 19, 2020 | Bradley Wilson | $25000.00 | 12.00% APR | February 19, 2021 |
| March 26, 2020 | Bradley Wilson | $10000.00 | 12.00% APR | March 26, 2021 |

---

The Company wrote the principal and accumulated interest of the above listed Notes in the fourth Quarter of the fiscal year. The Principal of the Notes written off was $211, 873.00 and the accumulated interest was $97,049.86.

**NOTE 3 – REGULATION A OFFERING**

Effective October 24, 2025 the Company is offering 1,000,000,000 units of our securities (the "Units" or the "Offered Units"), with each Unit consisting of 3 Shares of Common Stock, par value $0.0001 (the "Common Stock"), and 2 warrants (each a "Warrant") to purchase one share each of Common Stock (each, a "Warrant Share") exercisable at $0.01 per Warrant, of which 362,833,333 Units have been sold for cash in the total amount of $1,287,000 and of which 337,166,667 Units, the Remaining Units, are being offered at a fixed price $0.002 per Remaining Unit. The Units are being offered by our company on a best-efforts basis with no minimum offering required, pursuant to Tier 1 of Regulation A of the United States Securities and Exchange Commission (the "SEC").

Through the sale of the Offered Units, the Company is offering a maximum of 3,500,000,000 shares of Common Stock, including the Warrant Shares. Once a Unit is purchased by an investor, such investor may separately transfer the Common Stock and the Warrant comprising the Units, at such investor's discretion. The Warrants are exercisable upon purchase. Once the Units offered by the Company are qualified by the SEC, the Common Stock and Warrants comprising the Units, including the Warrant Shares, will have been qualified.

The Company has sold 1,253,787,880 units of its securities, with each unit comprised of three shares of common stock and two warrants to purchase a share of common stock at an exercise price of $.01 per share, in its current Regulation A offering (SEC File No. 024-12157), for a total of $663,000 in cash.

**NOTE 4 – BUSINESS DEVELOPMENTS DURING Q2 2026**

**Expanded Retail Distribution and Strategic Growth**

Greene Concepts, Inc. continued executing its national growth strategy during Q2 2026, focusing on retail distribution expansion, product diversification, and operational readiness.

The Company maintained Be Water™ distribution initiatives supporting Walmart channels and continued collaboration with Anderson Merchandisers to improve inventory visibility, in-store execution, and product performance tracking.

On November 13, 2025, Greene Concepts announced expansion of the Be Water portfolio through sustainable carton packaging formats (Tetra Prisma and Tetra Top), supporting additional retail and institutional opportunities while aligning with evolving consumer preferences for environmentally conscious packaging.

On January 7, 2026, the Company announced a renewed focus on gallon-sized Be Water production and retail availability in response to consumer demand, supporting operational efficiency and expanded distribution.

During the period, Greene Concepts also participated in specialty marketplace initiatives, including placement through Posh Pantry, supporting premium brand exposure and consumer engagement.

Operational scalability at the Company's Marion, North Carolina bottling facility continued to support growing retail demand and future international opportunities.

Strategic Sales, Marketing, and Business Development Initiatives

During Q2 2026, Greene Concepts advanced strategic growth initiatives through collaboration with Beverage Products International (BPI).

BPI has supported the Company through sales strategy development, market expansion initiatives, digital media and public relations planning, e-commerce positioning, and business development outreach.

These initiatives support Greene Concepts' objective to increase brand visibility, strengthen sales pipelines, and expand national market presence while maintaining operational scalability.

**E-Commerce and Technology Partnerships**

Greene Concepts continued its collaboration with Keychain, an AI-enabled CPG manufacturing network connecting brands, retailers, and manufacturers to more than 30,000 manufacturers and 20,000 brands, representing over $1 billion in monthly project value.

On December 16, 2025, the Company announced it achieved Keychain Preferred Partner status, increasing visibility to more than 20,000 brands and retailers and supporting expanded access to private-label and co-packing opportunities aligned with Greene Concepts' production capabilities.

The Keychain platform supports operational transparency, workflow efficiency, and broader market exposure for the Company's manufacturing services.

**Brand and Market Positioning for Long-Term Growth**

During the reporting period, Greene Concepts issued multiple corporate updates supporting long-term brand positioning and market awareness.

On January 13, 2026, the Company issued an update highlighting Be Water's Appalachian heritage and domestic production strategy as part of its national growth framework.

On January 20, 2026, Greene Concepts released a consumer-education update describing natural artesian sourcing and mineral content associated with Be Water.

The Company also communicated initiatives involving bulk-water logistics intended to support regions experiencing water shortages, reflecting ongoing exploration of diversified water-distribution models beyond traditional retail channels.

During the period, Greene Concepts also issued corporate communications related to long-term resource stewardship and diversification initiatives connected to Company-controlled assets.

**Operational Excellence and Quality Advancements**

Greene Concepts continues to meet and exceed Safe Quality Food (SQF) and North Carolina Department of Agriculture compliance standards.

The Company conducts regular internal and third-party testing to ensure product safety, quality, and consistency. Operational infrastructure at the Marion facility supports multiple product formats, including branded retail products, private-label manufacturing, and refill-based bulk-water capabilities.

Improved Transparency, Investor Accessibility, and Business Growth

Greene Concepts continued supporting transparency and investor accessibility following its transition to the OTCID Marketplace.

The Company maintained nationwide online availability of Be Water through Walmart.com while continuing e-commerce initiatives designed to increase consumer access and support long-term sales growth.

Corporate communications during the period focused on operational readiness, product expansion, and strategic growth initiatives.

**Business Plan Objectives**

Greene Concepts' activities during the period align with long-term objectives to:

Expand national broker and sales networks

Increase manufacturing efficiency and facility utilization

Grow retail distribution through national partnerships

Strengthen marketing and digital engagement initiatives

Expand private-label and co-packing opportunities

These initiatives support scalability, operational readiness, and long-term growth.

**Operational Readiness and Industry Growth**

The Be Water product portfolio includes multiple formats designed to serve both retail and institutional markets:

24-Pack Cases

6-Pack Cases

Four 6-Pack Cases (24 Bottles Total)

Single Bottles

Gallon Bottles

Private/Third-Party Label Manufacturing

Greene Concepts continues utilizing SPS Commerce Electronic Data Interchange (EDI) systems to streamline ordering, invoicing, and logistics integration with retail partners.

Be Water remains available through online retail channels as distribution initiatives continue to expand.

**Industry Outlook**

According to Grand View Research, the global bottled water market was valued at approximately $348.6 billion in 2023 and is projected to reach approximately $509.2 billion by 2030, driven by consumer health awareness, convenience, and increasing demand for premium hydration products.

These market trends support Greene Concepts' continued focus on production scalability, retail expansion, and diversified water-supply opportunities.

**Forward Operational Focus**

Greene Concepts continues executing its established operating plan, supporting retail distribution, manufacturing efficiency, and consistent product quality. The Company remains focused on matching production capacity with demand while strengthening sales and distribution channels. Management's priority remains disciplined execution and operational scalability designed to support long-term shareholder value.

**NOTE 5 - SUBSEQUENT EVENTS**

Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on such evaluation, there are no material events that have occurred that require further disclosure.

**GREENE CONCEPTS, INC.**

**CONSOLIDATED BALANCE SHEETS**

**ON JULY 31, 2025, AND JULY 31, 2024**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **At 7/31/25** | **7/31/24** |
| ASSETS |  |  |
| &nbsp;&nbsp;&nbsp;CURRENT ASSETS |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Cash | $52655 | $238182 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts Receivable net of allowance of doubtful accounts | 293224 | 305635 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inventory | 376925 | 445353 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Securities | 1 | 33 |
| TOTAL CURRENT ASSETS | $722805 | $989203 |
| &nbsp;&nbsp;&nbsp;FIXED ASSETS-NET | 4713831 | 4771426 |
| &nbsp;&nbsp;&nbsp;OTHER ASSETS |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Investment in Subsidiary |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Due from subsidiary |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Subscription Programs | 163537 | 359127 |
| TOTAL ASSETS | $5600173 | $6119759 |
| LIABILITIES |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accounts Payable | $37915 | $29794 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Accrued Interest Payable |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Other Liabilities | 197926 | 196998 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Notes Payable (Note 2) |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Note Payable Shareholder | 1548020 | 2462109 |
| TOTAL LIABILITIES | 1783861 | 2688901 |
| STOCKHOLDERS' EQUITY (DEFICIT) |  |  |
| Preferred A Stock $.0001 par value 20,000,000 Authorized 888,390 issued & outstanding on July 31, 2025, and 888,390 issued & outstanding on July 31, 2024 | 89 | 89 |
| Preferred B Stock $.001 par value 1,000 Authorized 60 issued & outstanding on July 31, 2025, and 60 issued & outstanding on July 31, 2024 |  |  |
| Common Stock, $.0001 par value 10,000,000,000 Authorized 3,851,197,810 issued & outstanding at July 31, 2025, and 2,890,667,508 issued & outstanding at July 31, 2024 | 385120 | 289067 |
| Additional paid-in-capital | 11665683 | 11206736 |
| Retained earnings/(deficit) | (8234580) | (8065037) |
| TOTAL STOCKHOLDERS' EQUITY (DEFICIT) | 3816312 | 3430855 |
| TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT) | $5601173 | $6119756 |

---

*The accompanying notes are an integral part of the unaudited consolidated financial statements.*

**GREENE CONCEPTS, INC.**

**CONSOLIDATED STATEMENT OF OPERATIONS**

**FOR THE YEARS ENDED JULY 31, 2025 AND 2024**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **Year Ended**<br> **12/31/25** | **Year Ended**<br> **12/31/24** |
| **REVENUES:** | | |
| Sales | $990829 | $865545 |
| &nbsp;&nbsp;&nbsp;**TOTAL REVENUE** | 990829 | 865545 |
| **COST OF SALES** | 297249 | 491904 |
| **GROSS MARGIN** | 693580 | 364641 |
| **OPERATING EXPENSES:** |  |  |
| Administrative expenses | 92879 | 61091 |
| Advertising | 145084 | 149647 |
| Professional Fees | 383512 | 452025 |
| Depreciation | 68962 | 68962 |
| Marketing | 46436 | 11653 |
| Brand Consulting | 69704 | 130653 |
| Plant operations | 40971 | 30272 |
| Taxes | 17782 | 11553 |
| &nbsp;&nbsp;&nbsp;Total Operating expenses | 865330 | 915857 |
| **NET OPERATING INCOME/ (LOSS)** | (171750) | (551216) |
| **OTHER INCOME/(EXPENSES)** |  |  |
| Write off Convertible debt |  | 211873 |
| Finance and interest fees | (3310) | 97049 |
| Other Income |  |  |
| Interest income | 5519 | 408 |
| &nbsp;&nbsp;&nbsp;Total Other Income/(Expenses) | 2219 | 309330 |
| **NET INCOME/ (LOSS)** | $(169541) | $(241886) |
| **Basic and Diluted Loss per Common Share** | $(.000044) | $(.00008) |
| **Weighted Average Number of Common Shares Outstanding** | 3851197810 | 2890667508 |

---

*The accompanying notes are an integral part of the unaudited consolidated financial statements.*

**GREENE CONCEPTS, INC.**

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

**FOR THE YEARS ENDED JULY 31, 2025 AND 2024**

**(UNAUDITED)**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **PREFERRED** | **PREFERRED** | **PREFERRED** | | | | |
|  | **SHARES** | **VALUE** | **SHARES** | **COMMON**<br>**VALUE** | **ADDITIONAL PAID**<br>**IN CAPITAL** | **ACCUMULATED <br>EQUITY**<br>**(DEFICIT)** | **TOTAL SHAREHOLDERS<br> EQUITY**<br>**(DEFICIT)** |
| BALANCE JULY 31, 2022 | 888450 | $89 | 2084667515 | $208467 | $9987136 | $(6419241) | $3776451 |
| ISSUANCE OF COMMON SHARE FOR REG A |  |  | 30000000 | 3000 | 222000 |  | 225000 |
| NET INCOME/(LOSS) OCTOBER 31, 2022 | – | – | – | – | – | (408219) | (408219) |
| BALANCE OCTOBER 31, 2022 | – | $89 | – | $– | $– | $– | $– |
| NET INCOME/(LOSS) JANUARY 31, 2023- | – | – | – | – | – | – | (257127) |
| BALANCE JANUARY 31, 2023 | – | $89 | – | $– | $– | $– | $– |
| ISSUANCE OF COMMON SHARE FOR REG A |  |  | 24000000 |  |  |  | 56000 |
| NET LOSS APRIL 30, 2023 | – | – | – | – | – | (296906) | (296906) |
| BALANCE APRIL 30, 2023 | 888450 | $89 | 2138667515 | $213867 | $10262736 | $(7380735) | $3095956 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 132000000 | 13200 | 294000 |  | 308000 |
| NET LOSS JULY 31, 2023 | – | – | – | – | – | (442416) | (442416) |
| BALANCE JULY 31, 2023 | – | $89 | – | $– | $– | $– | $– |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 90000000 |  | 159000 |  | 168000 |
| NET LOSS OCTOBER 31, 2023 | – | – | – | – | – | (233831) | (233831) |
| BALANCE OCTOBER 31, 2023 | 884450 | $89 | 2270667515 | $236067 | $10729736 | $(8056982) | $2908910 |
| NET LOSS JANUARY 31, 2024 | – | – | – | – | – | (20704) | (20704) |
| BALANCE JANUARY 31, 2024 | 888450 | $89 | 2360667515 | $236067 | $10729736 | $(8077686) | $2888205 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 119999996 | 12000 | 108000 |  | 120000 |
| NET LOSS APRIL 30, 2024 | – | – | – | – | – | (101137) | (101137) |
| BALANCE JANUARY 31, 2024 | 888450 | $89 | 2480667511 | $248067 | $10837736 | $(8178824) | $2907068 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 409999997 | 41000 | 369000 |  | 41000 |
| NET INCOME JULY 31 2024 | – | – | – | – | – | 113785 | 113785 |
| BALANCE JULY 31, 2024 | 888450 | $89 | 2890667515 | $289067 | $11206736 | $(8065039) | $3430853 |
| ISSUANCE OF COMMON SHARES FOR REG A |  |  | 312499998 | 31250 | 193750 |  | 225000 |

---

*The accompanying notes ar–n integral part of the unaudited consolidated financial statements.*

**GREENE CONCEPTS, INC.**

**CONSOLIDATED STATEMENTS OF CASH FLOWS**

**FOR THE YEARS ENDED JULY 31, 2025 AND 2024**

**(UNAUDITED)**

---

| | | |
|:---|:---|:---|
|  | **Year Ended**<br> **12/31/25** | **Year Ended**<br> **12/31/24** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| Net Income / (Loss) | (169541) | (241873) |
| Adjustments to reconcile net income to net cash provided. By operating activities: |  |  |
| Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;Write off of Debt |  |  |
| &nbsp;&nbsp;&nbsp;Depreciation and amortization | 68962 | 68962 |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in Due from subsidiary |  | 703 |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in accounts receivable | 12411 | (270871) |
| &nbsp;&nbsp;&nbsp;Increase/ (decrease) in accounts payable | 8121 | (41931) |
| &nbsp;&nbsp;&nbsp;Increase/ (decrease) in accrued interest payable |  | (123461) |
| &nbsp;&nbsp;&nbsp;Increase/(decrease) in other current liabilities | 928 | 196998 |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in other current assets | (195557) | 10768 |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in inventory | 68428 | (119603) |
| NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES | (206248) | (732897) |
| CASH FLOWS FROM INVESTING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;Investment in Fixed Assets | (11367) | (248748) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES | (11367) | (248748) |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;Sale of branding rights |  |  |
| &nbsp;&nbsp;&nbsp;(Decrease)/Increase in notes payable | (522912) | 326377 |
| &nbsp;&nbsp;&nbsp;(Decrease)/Increase in REG A Equity Investment | 555000 | 698000 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES | 32088 | 1024377 |
| NET INCREASE/ (DECREASE) IN CASH | (185527) | 42732 |
| CASH AND EQUIVALENTS, BEGINNING OF PERIOD | 238182 | 195450 |
| CASH AND EQUIVALENTS, END OF PERIOD | 52655 | 238182 |
| SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION |  |  |

---

*The accompanying notes are an integral part of the unaudited consolidated financial statements.*

**GREENE CONCEPTS, INC.**

**NOTES TO UNAUDITED CONSOLIDATED FINANCIAL STATEMENTS**

**JULY 31, 2025**

**NOTE 1 – ORGANIZATION AND OPERATIONS**

Greene Concepts, Inc. is headquartered in the City of Fresno, California and has been in service for fifty-eight years. The Company manufactured and distributed a line of 25 high quality consumer focused inkjet kits. The Company has recently divested itself of these operations and have acquired a facility that will be focused on production of a variety of beverage product lines including, but not limited to CBD infused beverages, spring and artesian water, as well as enhanced athletic drinks in addition to other product offerings The Company has prepared these financial statements on the accrual basis of accounting.

**NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES**

**A. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

This summary of significant accounting policies of Greene Concepts, Inc. (the Company) is presented to assist in understanding the Company's financial statements. The financial statements and notes are representations of the Company's management who is responsible for the integrity and objectivity of the financial statements. These accounting policies conform to generally accepted accounting principles and have been consistently applied in the preparation of financial statements.

**B. BASIS OF ACCOUNTING**

The Company utilizes the accrual method of accounting, whereby revenue is recognized when earned and expenses when incurred. The unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information. As such, the financial statements do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included and these adjustments are of a normal recurring nature.

**C. USE OF ESTIMATES**

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 disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.

**D. CASH AND CASH EQUIVALENTS** 

Cash and cash equivalents include cash on hand; cash in banks and any highly liquid investments with a maturity of three months or less at the time of purchase. The Company maintains cash and cash equivalent balances at several financial institutions, which are insured by the Federal Deposit Insurance Corporation for up to $250,000.

**E. FIXED ASSETS** 

Fixed assets are carried at cost. Depreciation is computed using the straight-line method of depreciation over the assets estimated useful lives. Maintenance and repairs are charged to expense as incurred; major renewals and improvements are capitalized. When items of fixed assets are sold or retired, the related cost and accumulated depreciation is removed from the accounts and any gain or loss is included in the income. In February 2019 the Company acquired Mammoth Ventures Inc. which included all assets owned by Mammoth including the Marion, North Carolina facility and all bottling equipment and other assets formerly known as the North Cove Springs Bottling and Beverage from BNL Capital LLC. Depreciation for the year ended July 31, 2025, and 2024 was

$68,962, respectively.

**F. COMPUTATION OF EARNINGS PER SHARE**

Net income per share is computed by dividing the net income by the weighted average number of common shares outstanding during the period.

**G. INCOME TAXES**

In February 1992, the Financial Accounting Standards Board issued Statement on Financial Accounting Standards 109 of "Accounting for Income Taxes." Under Statement 109, deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases.

---

| | | |
|:---|:---|:---|
|  | **As of July 31, 2025** | **As of July 31, 2024** |
| Net operating loss carryforward | (8234580) | (8065038) |
| Valuation allowance | (8234580) | (8065038) |
| Net deferred tax assets | $– | $– |

---

A reconciliation of the statutory federal income tax rate to the Company's effective tax rate is as follows:

---

| | | |
|:---|:---|:---|
|  | **For the Nine Months**<br> **ended July 31, 2025** | **For the Nine Months**<br> **ended July 31, 2024** |
| Expected federal statutory rate | (21.00)% | (21.00)% |
| State Effect on tax rate, net of federal benefit | (4.35)% | (4.35)% |
| Change in valuation allowance | 25.35% | 25.35% |
| Income tax provision (benefit) | 2087466 | 2044487 |

---

The Company, after considering all available evidence, fully reserved its deferred tax assets since it is more likely than not that such benefits may be realized in future periods. The Company has not yet established that it can generate taxable income. The Company will continue to evaluate its deferred tax assets to determine whether any changes in circumstances could affect the realization of their future benefit. If it is determined in future periods that portions of the Company's deferred tax assets satisfy the realization standards, the valuation allowance will be reduced accordingly.

**G. REVENUE RECOGNITION**

Revenue for license fees is recognized upon the execution and closing of the contract for the amount of the contract. Contract fees are generally due based upon various progress milestones. Revenue from contract payments are estimated and accrued as earned. Any adjustments between actual contract payments and estimates are made to current operations in the period they are determined.

**H. FAIR VALUE OF FINANCIAL INSTRUMENTS**

Statement of Financial Accounting Standards No. 107, "Disclosures about Fair Value of Financial Instruments", requires disclosures of information about the fair value of certain financial instruments for which it is practicable to estimate the value. For purpose of this disclosure, the fair value of a financial instrument is the amount at which the instrument could be exchanged in a current transaction between willing parties, other than in a forced sale or liquidation. The carrying amounts reported in the balance sheet for cash, accounts receivable, inventory, accounts payable and accrued expenses, and loans payable approximate their fair market value based on the short-term maturity of these instruments.

**NOTE 2 – NOTES AND OTHER LOANS PAYABLE**

<u>Convertible Notes.</u>

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Date** | **Name** | **Principal** | **Interest Rate** | **Maturity Date** |
| October 1, 2018 | Bradley Wilson | $6000.00 | 12.00% APR | October 1, 2019 |
| October 5, 2018 | Bradley Wilson | $1150.00 | 12.00% APR | October 5, 2019 |
| October 26, 2018 | Bradley Wilson | $12000.00 | 12.00% APR | October 26, 2019 |
| October 26, 2018 | Bradley Wilson | $9223.00 | 12.00% APR | October 26, 2019 |
| November 15, 2018 | Bradley Wilson | $1000000 | 12.00% APR | November 15, 2019 |
| December 11, 2018 | Bradley Wilson | $10600.00 | 12.00% APR | December 11, 2019 |
| December 17, 2018 | CDN Associates, LLC | $10000.00 | 8.00% APR | December 18, 2019 |
| January 16, 2019 | CDN Associates, LLC | $5000.00 | 8.00% APR | January 16, 2020 |
| February 6, 2019 | Nuemark Group LLC | $25000.00 | 8.00% APR | February 6, 2020 |
| February 8, 2019 | Nuemark Group LLC | $15000.00 | 8.00% APR | February 8, 2020 |
| February 22, 2019 | Nuemark Group LLC | $15000.00 | 8.00% APR | February 22, 2020 |
| March 6, 2019 | Shaun Diedrich | $2000.00 | 8.00% APR | March 6, 2020 |
| January 24, 2020 | Bradley Wilson | $44400.00 | 12.00% APR | January 24, 2021 |
| February 19, 2020 | Bradley Wilson | $25000.00 | 12.00% APR | February 19, 2021 |
| March 26, 2020 | Bradley Wilson | $10000.00 | 12.00% APR | March 26, 2021 |

---

The Company wrote the principal and accumulated interest of the above listed Notes in the fourth Quarter of the fiscal year. The Principal of the Notes written off was $211, 873.00 and the accumulated interest was $97,049.86.

**NOTE 3 – REGULATION A OFFERING**

Effective October 24, 2025 the Company is offering 1,000,000,000 units of our securities (the "Units" or the "Offered Units"), with each Unit consisting of 3 Shares of Common Stock, par value $0.0001 (the "Common Stock"), and 2 warrants (each a "Warrant") to purchase one share each of Common Stock (each, a "Warrant Share") exercisable at $0.01 per Warrant, of which 362,833,333 Units have been sold for cash in the total amount of $1,287,000 and of which 337,166,667 Units, the Remaining Units, are being offered at a fixed price $0.002 per Remaining Unit. The Units are being offered by our company on a best-efforts basis with no minimum offering required, pursuant to Tier 1 of Regulation A of the United States Securities and Exchange Commission (the "SEC").

Through the sale of the Offered Units, the Company is offering a maximum of 3,500,000,000 shares of Common Stock, including the Warrant Shares. Once a Unit is purchased by an investor, such investor may separately transfer the Common Stock and the Warrant comprising the Units, at such investor's discretion. The Warrants are exercisable upon purchase. Once the Units offered by the Company are qualified by the SEC, the Common Stock and Warrants comprising the Units, including the Warrant Shares, will have been qualified.

The Company has sold 971,661,616 units of its securities, with each unit being comprised of three shares of common stock and two warrants to purchase a share of common stock at an exercise price of $.01 per share, in its current Regulation A offering (SEC File No. 024-12157), for a total of $515,000 in cash.

**NOTE 4 – BUSINESS DEVELOPMENTS DURING FISCAL YEAR 2025**

**Expanded Retail Distribution and Strategic Growth**

Greene Concepts, Inc. continued its strong growth trajectory throughout Fiscal 2025, achieving major retail expansion and strengthening its national footprint for the Be Water™ brand. The Company extended Be Water six-pack distribution beyond the Southeast into Walmart distribution centers located in Arizona, Colorado, Florida, Illinois, Louisiana, and New Mexico.

With Walmart's bottled water category generating over $10 billion in annual sales, Greene Concepts is well positioned to reach millions of additional consumers across the United States. The Company maintains a Walmart blanket purchase order and continues to collaborate with Anderson Merchandisers to optimize in-store placement, inventory management, and performance tracking.

Greene Concepts also expanded its gallon-sized and white-label production capabilities, supplying retailers such as Walmart, Camping World, and more than 100 regional outlets near its Marion, North Carolina bottling plant. During the year, the Company began a white-label manufacturing relationship with a well-known spring water brand to produce and distribute 24 packs, 6-packs and gallon-sized bottles throughout the Eastern United States.

**E-Commerce and Technology Partnerships**

Greene Concepts broadened its digital presence by joining Temu, one of America's fastest-growing e-commerce platforms with a customer reach exceeding 100 million. This partnership offers a cost-effective channel to increase brand visibility, test new product configurations and pricing models, and engage younger, digital-first consumers who may become long-term retail customers.

The Company also initiated collaboration with Keychain, an AI-powered CPG manufacturing network that connects more than 30,000 manufacturers and 20,000 brands, representing over $1 billion in monthly project value. Through Keychain, Greene Concepts gains broader exposure for its bottling and co-packing services while enhancing transparency, efficiency, and scalability across operations.

Strategic benefits of Keychain include:

• Expanded Market
Access: Increased exposure to major CPG brands and retailers nationwide.

• Operational Efficiency:
Streamlined sourcing, documentation, and workflow management.

• Enhanced Credibility:
Keychain's vetted network underscores Greene Concepts' compliance and production reliability.

• Shareholder Value Creation: Greater project flow drives higher facility utilization, revenue growth, and
long-term scalability.

**Marketing, Brand Partnerships, and Public Relations Growth**

The Company advanced its marketing and community engagement strategy, amplifying Be Water's regional and national visibility. A dedicated regional brand ambassador strengthened awareness across a 100-mile radius of the Marion, NC bottling facility through direct outreach, digital engagement, and event participation.

Be Water gained national exposure through its televised New to the Street interview series and inclusion in the Grand View Research Bottled Water Market Report (2025–2030), which recognized Greene Concepts' expanding market presence.

Collaborations included partnerships with Aiguille Rock Climbing Center and the Southeastern Climbers Coalition, where Be Water was distributed at major training sessions and events, including the 2025 SummerSlam Bouldering Competition in Longwood, Florida. The Company also provided Be Water to members of the Longwood Fire Department during a three-day emergency preparedness training, reinforcing its community involvement.

Furthering its digital reach, Greene Concepts established a company profile on Nombase, a CPG industry networking platform connecting sustainable and wellness-oriented brands with trusted partners, investors, and suppliers.

In June 2025, Greene Concepts was again featured on New to the Street, spotlighting the Company's expanding Walmart footprint, Camping World rollout, and upcoming product launches.

**Operational Excellence and Quality Advancements**

The Company completed several key infrastructure improvements at its Marion, North Carolina bottling facility, including upgraded security systems, modernized lighting, insulation repairs, conveyor enhancements, and comprehensive HACCP training for all production staff. These enhancements reinforce the Company's commitment to quality, safety, and scalability for national and international operations.

Greene Concepts continues to meet and exceed Safe Quality Food (SQF) and North Carolina Department of Agriculture compliance standards. The Company conducts frequent internal and third-party water quality tests to ensure purity, safety, and environmental integrity.

A new large-scale refill station was also completed at the Marion plant, providing clean artesian water to commercial, government, and private clients for both domestic and export applications.

**Strategic Collaborations and Co-Packing Expansion**

Greene Concepts strengthened its position through several key partnerships designed to enhance brand awareness, expand production capacity, and create new business opportunities.

The Company continued its collaboration with Be Climbing, Inc. (Aiguille Rock Climbing Center) to engage the $2.9 billion indoor climbing industry, while simultaneously advancing discussions with a Middle Eastern manufacturing company to support cost-efficient in-house bottle production.

Additionally, Greene Concepts announced its partnership with Prevail Water, a certified minority-owned beverage company, to develop initiatives addressing domestic water scarcity across the U.S. The Company also fulfilled multiple co-pack and white-label orders and completed the installation of a new gallon-line production system to support bulk and eco-friendly distribution formats.

**Financial Strength and Business Growth**

In Fiscal 2025, Greene Concepts announced the cancellation of all convertible notes, eliminating $313,995.68 in toxic debt. This action represents a significant strengthening of the Company's financial position and prevented the potential dilution of approximately 6.28 billion shares that could have resulted from note conversion.

In March 2025, the Company issued a press release celebrating five years of growth and community impact through its flagship Be Water brand—highlighting its retail expansion, community partnerships, and reliable supply during national crises.

The Company also engaged a licensed geologist to conduct a feasibility study of rare earth and metallic minerals across its 4.5-acre bottling site in Marion, NC. Preliminary findings identified the presence of manganese, copper, and zinc, creating opportunities for future resource development, revenue diversification, and local workforce expansion.

Greene Concepts also launched nationwide online sales for Be Water six-packs via Walmart.com, offering free shipping for Walmart+ members and introducing millions of consumers to premium artesian spring water sourced from beneath the Blue Ridge Mountains.

A redesigned corporate website debuted in early 2025, offering improved navigation, mobile optimization, and enhanced storytelling about the Company's mission, sustainability, and brand heritage.

The Company continues to explore international clean-water initiatives across the Middle East and North Africa (MENA), supporting regional water scarcity solutions through bulk refill infrastructure and deep-aquifer sourcing.

**Business Plan Objectives**

Greene Concepts' Fiscal 2025 initiatives align with its long-term objectives to:

• Expand its national broker network

• Increase manufacturing capacity and efficiency

• Extend retail distribution through major national partners

• Add support personnel for brokers, distributors, and retail accounts

• Strengthen marketing and influencer campaigns

These efforts support the Company's long-term pillars of success: expansive market potential, rapid growth capability, experienced leadership, sustainable competitive advantage, scalability, and a proven commercialization model.

**Operational Readiness and Industry Growth**

The Be Water product portfolio includes multiple formats to serve both retail and institutional customers:

1. 24-Pack Cases – Ideal for bulk and high-demand sales.

2. 6-Pack Cases – Designed for portability and convenient retail placement.

3. Four 6-Pack Cases (24 Bottles Total) – Balancing scale and flexibility.

4. Single Bottles – For individual sales and cooler displays.

5. Gallon Bottles – Economical and family-friendly.

6. Private/Third-Party Labeling – Scalable manufacturing for custom brand partners.

To meet Walmart's operational standards, Greene Concepts completed Walmart Academy Training and integrated SPS Commerce's Electronic Data Interchange (EDI) system to automate ordering, invoicing, and logistics. These measures enhance efficiency, accuracy, and vendor compliance—enabling Be Water to reach Walmart shelves faster and more effectively.

Be Water is available in 6-pack and 24-bottle configurations via Walmart.com, with retail distribution continuing to expand nationwide.

**Industry Outlook**

The global bottled water market remains robust, valued at $353.6 billion in 2025 and projected to reach $565.2 billion by 2034 (5.35% CAGR, Precedence Research). The United States remains the world's largest consumer of bottled water, driven by rising health awareness, water scarcity concerns, and the continued premiumization of the category.

Greene Concepts' growth strategy aligns squarely with these market trends. The Company received recognition in Grand View Research's 2025 industry report, which highlighted Greene Concepts' expansion of Be Water six-pack distribution through Walmart as a key strategic initiative to increase national visibility and consumer access.

**NOTE 5 - SUBSEQUENT EVENTS**

Management has evaluated subsequent events through the date these financial statements were available to be issued. Based on such evaluation, there are no material events that have occurred that require further disclosure.

**PART III – EXHIBITS**

**Index to Exhibits**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 2.1\* | [Restated Certificate of Incorporation of Greene Concepts, Inc., dated April 13, 2011](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex2_1.htm) (Filed as Exhibit 2.1 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 2.2\* | [Certificate of Amendment of the Certificate of Incorporation of Greene Concepts, Inc., dated July 6, 2012](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex2_2.htm) (Filed as Exhibit 2.3 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 2.3\* | [Certificate of Amendment of the Certificate of Incorporation of Greene Concepts, Inc., dated December 19, 2014](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex2_3.htm) (Filed as Exhibit 2.4 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 2.4\* | [Amended and Restated Bylaws of Greene Concepts, Inc.](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex2_5.htm) (Filed as Exhibit 2.5 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 2.5\* | [Certificate of Amendment of the Certificate of Incorporation of Greene Concepts, Inc., dated June 14, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0205.htm) (Filed as Exhibit 2.5 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 3.1\* | [Form of Nuemark Group LLC, Bradley Wilson, and CDN Associates Promissory Notes](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex3_1.htm) (Filed as Exhibit 3.1 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 3.2\* | [Form of Bergamo Consulting LLC Promissory Notes](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex3_2.htm) (Filed as Exhibit 3.2 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 4.1+ | [Form of Subscription Agreement](greene_ex0401.htm) |
| 4.2\* | [Common Stock Purchase Warrant](http://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0402.htm) (Filed as Exhibit 4.2 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 6.1\* | [Stock Purchase Acquisition Agreement and Merger Agreement and Promissory Note Agreement, dated as of February 6, 2019, by and between Greene Concepts, Inc. and BNL Capital LLC](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex6_1.htm) (Filed as Exhibit 6.1 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 6.2\* | [Contract Services Agreement, dated January 18, 2019, by and between Greene Concepts, Inc. and Karen Howard](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex6_2.htm) (Filed as Exhibit 6.2 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 6.3\* | [Contract Services Agreement, dated February 5, 2019, by and between Greene Concepts, Inc. and Dr. Susan Hewlings](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex6_3.htm) (Filed as Exhibit 6.3 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 6.4\* | [Contract Services Agreement, dated February 5, 2019, by and between Greene Concepts, Inc. and Dr. Douglas Kalman](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex6_4.htm) (Filed as Exhibit 6.4 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 6.5\* | [Contract Services Agreement, dated March 30, 2019, by and between Greene Concepts, Inc. and Dr. William Rowe](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex6_5.htm) (Filed as Exhibit 6.5 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 6.6\* | [Contract Services Agreement, dated April 12, 2019, by and between Greene Concepts, Inc. and Dr. Lane Phillips](http://www.sec.gov/Archives/edgar/data/1585380/000172186819000466/f2sinkwrega100119ex6_6.htm) (Filed as Exhibit 6.6 to the Company's Offering Statement on Form 1-A on October 2, 2019) |
| 6.7\* | [Asset Purchase Contract and Receipt, dated on or about December 24, 2018, by and between Mammoth Ventures Inc. and North Cove Springs Bottling and Beverage, Inc.](http://www.sec.gov/Archives/edgar/data/1585380/000172186820000018/f2sinkw010720regaaex6_7.htm) (Filed as Exhibit 6.7 to Amendment No. 1 to the Company's Offering Statement on Form 1-A on January 10, 2020) |
| 6.8\* | [Employment Offer Letter, dated as of November 19, 2019, by and between Greene Concepts, Inc. and Leonard Greene](http://www.sec.gov/Archives/edgar/data/1585380/000172186820000018/f2sinkw010720regaaex6_8.htm) (Filed as Exhibit 6.8 to Amendment No. 1 to the Company's Offering Statement on Form 1-A on January 10, 2020) |
| 6.9\* | [Loan Forgiveness and Cancellation Agreement, dated as of November 19, 2019, by and between Greene Concepts, Inc. and Leonard Greene](http://www.sec.gov/Archives/edgar/data/1585380/000172186820000018/f2sinkw010720regaaex6_9.htm) (Filed as Exhibit 6.9 to Amendment No. 1 to the Company's Offering Statement on Form 1-A on January 10, 2020) |
| 6.10\* | [Madeline Kaye Redemption Letter, dated October 25, 2018](http://www.sec.gov/Archives/edgar/data/1585380/000172186820000018/f2sinkw010720regaaex6_10.htm) (Filed as Exhibit 6.10 to Amendment No. 1 to the Company's Offering Statement on Form 1-A on January 10, 2020) |
| 6.11\* | [Keith Kraemer Redemption Letter, dated October 2, 2018](http://www.sec.gov/Archives/edgar/data/1585380/000172186820000018/f2sinkw010720regaaex6_11.htm) (Filed as Exhibit 6.11 to Amendment No. 1 to the Company's Offering Statement on Form 1-A on January 10, 2020) |

---

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |

---

---

| | |
|:---|:---|
| 6.12\* | [Letter of Understanding by Andy Greider to Pacific Stock Transfer as to cancellation of 225,000,000 shares of Common Stock](http://www.sec.gov/Archives/edgar/data/1585380/000172186820000078/f2sinkw021320regaa6_12.htm) (Filed as Exhibit 6.12 to Amendment No. 2 to the Company's Offering Statement on Form 1-A on February 14, 2020) |
| 6.13\* | [Participation Agreement between Greene Concepts, Inc. and CWI, Inc., dated April 15, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316821003035/greene_ex0613.htm) (Filed as Exhibit 6.13 to the Company's Post-qualification Amendment on July 21, 2021) |
| 6.14\* | [Agreement between Greene Concepts, Inc. and BNL Capital LLC, dated March 5, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316821003035/greene_ex0614.htm) (Filed as Exhibit 6.14 to the Company's Post-qualification Amendment on July 21, 2021) |
| 6.15\* | [Single Asset Purchase Agreement between Greene Concepts, Inc. and Tom Blakely dated October 5, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0615.htm) (Filed as Exhibit 6.15 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 6.16\* | [Cram Racing Enterprises Sponsorship Agreement, between Greene Concepts, Inc. and Cram Racing Enterprises, LLC. dated September 8, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0616.htm) (Filed as Exhibit 6.16 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 6.17\* | [Membership Interest Purchase and Post-Closing Consulting Agreement, between Greene Concepts, Inc. and Justin Chinchen, dated August 2, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0617.htm) (Filed as Exhibit 6.17 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 6.18\* | [Fee Sharing and Non-Circumvention Agreement, between Greene Concepts, Inc. and A2M Bio Inc., dated February 9, 2022](https://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0618.htm) (Filed as Exhibit 6.18 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 6.19\* | [Cram Racing Enterprises Sponsorship Agreement, between Greene Concepts, Inc. and Cram Racing Enterprises, LLC. dated September 16, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0619.htm) (Filed as Exhibit 6.19 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 6.20\* | [Cram Racing Enterprises Sponsorship Agreement, between Greene Concepts, Inc. and Cram Racing Enterprises, LLC. dated August 29, 2021](https://www.sec.gov/Archives/edgar/data/1585380/000168316823000967/greene_ex0620.htm) (Filed as Exhibit 6.20 to the Company's Offering Statement on Form 1-A on February 16, 2023) |
| 11.1+ | Consent of Newlan Law Firm, PLLC (see [Exhibit 12.1](greene_ex1201.htm)) |
| 12.1+ | [Opinion of Newlan Law Firm, PLLC](greene_ex1201.htm) |

---

**________________________**

\* Incorporated by reference to the Company's Offering Statement on Form 1-A, SEC File No. 024-12157, filed February 16, 2023.

+ Filed herewith.

**SIGNATURES**

Pursuant to the requirements of Regulation A, the issuer 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 statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Marion, State of North Carolina, on March 24, 2026.

---

| | |
|:---|:---|
| **GREEN CONCEPTS, INC.** | **GREEN CONCEPTS, INC.** |
| By: | */s/ Leonard Greene* |
|  | Leonard Greene |
|  | Chief Executive Officer |

---

This Offering Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| By: | */s/ Leonard Greene* | March 24, 2026 |
|  | Leonard Greene |  |
|  | President, Chief Executive Officer [Principal Executive Officer and Principal Financial and Accounting Officer)], Secretary and Director |  |

---

## Ex1A-4

**Exhibit 4.1**

---

| |
|:---|
| **SUBSCRIPTION AGREEMENT** |
| **Greene Concepts, Inc.** |

---

**NOTICE TO INVESTORS**

**The securities of Greene Concepts, Inc., a New York corporation (the "Company"), to which this Subscription Agreement relates, represent an investment that involves a high degree of risk, suitable only for persons who can bear the economic risk for an indefinite period of time and who can afford to lose their entire investments. Investors should further understand that this investment is illiquid and is expected to continue to be illiquid for an indefinite period of time. No public market exists for the securities to which this Subscription Agreement relates.**

**The securities offered hereby have not been registered under the Securities Act of 1933, as amended (the "Securities Act"), or any state securities or blue sky laws and are being offered and sold in reliance on exemptions from the registration requirements of the Securities Act and state securities or blue sky laws. Although an Offering Statement has been filed with the Securities and Exchange Commission (the "SEC"), that Offering Statement does not include the same information that would be included in a Registration Statement under the Securities Act. The securities offered hereby have not been approved or disapproved by the SEC, any state securities commission or other regulatory authority, nor have any of the foregoing authorities passed upon the merits of the offering to which this Subscription Agreement relates or the adequacy or accuracy of this Subscription Agreement or any other materials or information made available to prospective investors in connection with the offering to which this Subscription Agreement. Any representation to the contrary is unlawful.**

**The securities offered hereby cannot be sold or otherwise transferred, except in compliance with the Securities Act. In addition, the securities offered hereby cannot be sold or otherwise transferred, except in compliance with applicable state securities or "blue sky" laws. Investors who are not "accredited investors" (as that term is defined in Section 501 of Regulation D promulgated under the Securities Act) are subject to limitations on the amount they may invest, as described in Section 4(g) of this Subscription Agreement.**

**To determine the availability of exemptions from the registration requirements of the Securities Act as such may relate to the offering to which this Subscription Agreement relates, the Company is relying on each investor's representations and warranties included in this Subscription Agreement and the other information provided by each investor in connection herewith.**

**Prospective investors may not treat the contents of this Subscription Agreement, the Offering Circular or any of the other materials provided by the Company (collectively, the "Offering Materials"), or any prior or subsequent communications from the Company or any of its officers, employees or agents (including "Testing the Waters" materials), as investment, legal or tax advice. In making an investment decision, investors must rely on their own examinations of the Company and the terms of the offering to which this Subscription Agreement relates, including the merits and the risks involved. Each prospective investor should consult such investor's own counsel, accountants and other professional advisors as to investment, legal, tax and other related matters concerning such investor's proposed investment in the Company.**

**The Offering Materials may contain forward-looking statements and information relating to, among other things, the Company, its business plan, its operating strategy and its industries. These forward-looking statements are based on the beliefs of, assumptions made by, and information currently available to, the Company's management. When used in the Offering Materials, the words "estimate," "project," "believe," "anticipate," "intend," "expect" and similar expressions are intended to identify forward-looking statements, which constitute forward-looking statements. These statements reflect management's current views with respect to future events and are subject to risks and uncertainties that could cause the Company's actual results to differ materially from those contained in the forward-looking statements. Investors are cautioned not to place undue reliance on these forward-looking statements, which speak only as of the date on which they are made. The Company does not undertake any obligation to revise or update these forward-looking statements to reflect events or circumstances after such date or to reflect the occurrence of unanticipated events.**

**SUBSCRIPTION AGREEMENT**

This subscription agreement (the "Subscription Agreement" or the "Agreement") is entered into by and between Greene Concepts, Inc., a New York corporation (the Company), and the undersigned investor ("Investor"), as of the date set forth on the signature page hereto. Any term used but not defined herein shall have the meaning set forth in the Offering Circular (defined below).

RECITALS

WHEREAS, the Company is offering for sale a maximum of 45,000,000 units of securities (the "Offered Units"), with each Offered Unit consisting of 100 Shares of common stock, par value $0.0001, at a fixed price of $[0.01-0.02] per share (the "Unit Purchase Price"), on a best-efforts basis

WHEREAS, Investor desires to acquire that number of Offered Units (the "Subject Offered Units") as set forth on the signature page hereto at the Units Purchase Price.

WHEREAS, the Offering will terminate at the earlier of: (1) the date on which all of the Offered Units have been sold, (2) ________, 2027, or (3) the date on which the Offering is earlier terminated by the Company in its sole discretion

(in each case, the "Termination Date").

NOW, THEREFORE, for and in consideration of the premises and the mutual covenants hereinafter set forth, the parties hereto do hereby agree as follows:

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** | **INVESTOR INFORMATION** |
| *Name of Investor* | *Name of Investor* | *Name of Investor* | *Name of Investor* | *Name of Investor* | *Name of Investor* | *Name of Investor* | *Name of Investor* | *SSN or EIN* | *SSN or EIN* | *SSN or EIN* |
| *Street Address* | *Street Address* | *Street Address* | *Street Address* | *Street Address* | *Street Address* | *Street Address* | *Street Address* | *Street Address* | *Street Address* | *Street Address* |
| *City* | *City* | *City* | *City* | *City* | *City* | *State* | *State* | *State* | *State* | *Zip Code* |
| *Phone* | *Phone* | *Phone* | *E-mail* | *E-mail* | *E-mail* | *E-mail* | *State/Nation of Residency* | *State/Nation of Residency* | *State/Nation of Residency* | *State/Nation of Residency* |
| *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* | *Name and Title of Authorized Representative, if investor is an entity or custodial account* |
| *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* | *Type of Entity or Custodial Account (IRA, Keogh, corporation, partnership, trust, limited liability company, etc.)* |
| *Jurisdiction of Organization* | *Jurisdiction of Organization* | *Jurisdiction of Organization* | *Jurisdiction of Organization* | *Date of Organization* | *Date of Organization* | *Date of Organization* | *Date of Organization* | *Account Number* | *Account Number* | *Account Number* |
| CHECK ONE: | CHECK ONE: | Individual Investor | Individual Investor | Individual Investor | Custodian Entity | Custodian Entity | Custodian Entity | Custodian Entity | Tenants-in-Common\* | Tenants-in-Common\* |
| | | Community Property\* | Community Property\* | Community Property\* | Corporation | Corporation | Corporation | Corporation | Joint Tenants\* | Joint Tenants\* |
| | | LLC | LLC | LLC | Partnership | Partnership | Partnership | Partnership | Trust | Trust |
| \* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* | *If the Subject Offered Units are intended to be held as Community Property, as Tenants-In-Common or as Joint Tenancy, then each party (owner) must execute this Subscription Agreement.* |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1. Subscription.**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(a)** Investor hereby irrevocably subscribes for, and agrees to purchase, the Subject Offered Units set forth on the signature page hereto at the Unit Purchase Price, upon the terms and conditions set forth herein. The aggregate purchase price for the Subject Offered Units subscribed by Investor (the "Purchase Price") is payable to the Company in the manner provided in Section 2(a).

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(b)** Investor understands that the Offered Units are being offered pursuant to the Offering Circular dated _______, 2026, and its exhibits, as supplemented from time to time (the "Offering Circular"), as filed with the SEC. By subscribing for the Subject Offered Units, Investor acknowledges that Investor has received and reviewed a copy of the Offering Circular and any other information required by Investor to make an investment decision with respect to the Subject Offered Units.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(c)** This Subscription Agreement may be accepted or rejected in whole or in part, for any reason or for no reason, at any time prior to the Termination Date, by the Company in its sole and absolute discretion. The Company will notify Investor whether this Subscription Agreement is accepted or rejected. If rejected, Investor's payment shall be returned to Investor without interest and all of Investor's obligations hereunder shall terminate, except for Section 5 hereof, which shall remain in force and effect.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(d)** The terms of this Subscription Agreement shall be binding upon Investor and Investor's permitted transferees, heirs, successors and assigns (collectively, the "Transferees"); *provided, however*, that for any such transfer to be deemed effective, the proposed Transferee shall have executed and delivered to the Company, in advance, an instrument in form acceptable to the Company in its sole discretion, pursuant to which the proposed Transferee shall acknowledge and agree to be bound by the representations and warranties of Investor and the terms of this Subscription Agreement. No transfer of this Agreement may be made without the consent of the Company, which consent may be withheld by the Company in its sole and absolute discretion.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2. Payment and Purchase Procedure.** The Purchase Price shall be paid simultaneously with Investor's delivery of this Subscription Agreement. Investor shall deliver payment of the Purchase Price of the Subject Offered Units in the manner set forth in Section 8 hereof. Investor acknowledges that, in order to subscribe for Offered Units, Investor must comply fully with the purchase procedure requirements set forth in Section 8 hereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**3. Representations and Warranties of the Company.** The Company represents and warrants to Investor that each of the following is true and complete in all material respects as of the date of this Subscription 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;**(a)** the Company is a corporation duly formed, validly existing and in good standing under the laws of the State of New York. The Company has all requisite power and authority to own and operate its properties and assets, to execute and deliver this Subscription Agreement, the Subject Offered Units and any other agreements or instruments required hereunder. The Company is duly qualified and is authorized to do business and is in good standing as a foreign corporation in all jurisdictions in which the nature of its activities and of its properties (both owned and leased) makes such qualification necessary, except for those jurisdictions in which failure to do so would not have a material adverse effect on the Company or its business;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(b)** The issuance, sale and delivery of the Subject Offered Units in accordance with this Subscription Agreement have been duly authorized by all necessary corporate action on the part of the Company. The Subject Offered Units, when issued, sold and delivered against payment therefor in accordance with the provisions of this Subscription Agreement, will be duly and validly issued, fully paid and non-assessable; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(c)** the acceptance by the Company of this Subscription Agreement and the consummation of the transactions contemplated hereby are within the Company's powers and have been duly authorized by all necessary corporate action on the part of the Company. Upon the Company's acceptance of this Subscription Agreement, this Subscription Agreement shall constitute a valid and binding agreement of the Company, enforceable against the Company in accordance with its terms, except (1) as limited by applicable bankruptcy, insolvency, reorganization, moratorium or other laws of general application affecting enforcement of creditors' rights and (2) as limited by general principles of equity that restrict the availability of equitable remedies.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**4. Representations and Warranties of Investor.** Investor represents and warrants to the Company that each of the following is true and complete in all material respects as of the date of this Subscription 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;**(a) Requisite Power and Authority.** Investor has all necessary power and authority under all applicable provisions of law to execute and deliver this Subscription Agreement and to carry out the provisions hereof. Upon due delivery hereof, this Subscription Agreement will be a valid and binding obligation of Investor, enforceable in accordance with its terms, except (1) as limited by applicable bankruptcy, insolvency, reorganization, moratorium or other laws of general application affecting enforcement of creditors' rights and (2) as limited by general principles of equity that restrict the availability of equitable remedies.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(b) Company Offering Circular; Company Information.** Investor acknowledges the public availability of the Offering Circular which can be viewed on the SEC Edgar Database, under CIK number 0001585380, and that Investor has reviewed the Offering Circular. Investor acknowledges that the Offering Circular makes clear the terms and conditions of the Offering and that the risks associated therewith are described. Investor has had an opportunity to discuss the Company's business, management and financial affairs with directors, officers and management of the Company and has had the opportunity to review the Company's operations and facilities. Investor has also had the opportunity to ask questions of, and receive answers from, the Company and its management regarding the terms and conditions of the Offering. Investor acknowledges that, except as set forth herein, no representations or warranties have been made to Investor, or to any advisor or representative of Investor, by the Company with respect to the business or prospects of the Company or its financial condition.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(c) Investment Experience; Investor Suitability.** Investor has sufficient experience in financial and business matters so as to be capable of evaluating the merits and risks of an investment in the Offered Units, and to make an informed decision relating thereto. Alternatively, Investor has utilized the services of a purchaser representative and, together, they have sufficient experience in financial and business matters so as to be capable of evaluating the merits and risks of an investment in the Offered Units, and to make an informed decision relating thereto. Investor has evaluated the risks of an investment in the Offered Units, including those described in the section of the Offering Circular entitled "Risk Factors", and has determined that such an investment is suitable for Investor. Investor has adequate financial resources for an investment of this character. Investor is capable of bearing a complete loss of Investor's investment in the Offered Units.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(d) No Registration.** Investor understands that the Offered Units are not being registered under the Securities Act on the ground that the issuance thereof is exempt under Regulation A promulgated under the Securities Act, and that reliance on such exemption is predicated, in part, on the truth and accuracy of Investor's representations and warranties, and those of the other purchasers of the Offered Units in the Offering.

Investor further understands that the Offered Units are not being registered under the securities laws of any state, on the basis that the issuance thereof is exempt as an offer and sale not involving a registrable public offering in such state.

Investor covenants not to sell, transfer or otherwise dispose of any Offered Units, unless such Offered Units have been registered under the Securities Act and under applicable state securities laws or exemptions from such registration requirements are available.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(e) Illiquidity and Continued Economic Risk.** Investor acknowledges and agrees that there is a limited public market for the Offered Units and that there is no guarantee that a market for their resale will continue to exist. Investor must, therefore, bear the economic risk of the investment in the Subject Offered Units indefinitely and Investor acknowledges that Investor is able to bear the economic risk of losing Investor's entire investment in the Subject Offered Units.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(f) Investor Status.** Investor represents that either:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&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)** Investor has a minimum annual gross income of $70,000 and a minimum net worth of $70,000, exclusive of automobile, home and home furnishings; or

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(2)** Investor has a minimum net worth of $250,000, exclusive of automobile, home and home furnishings.

Investor represents that, to the extent Investor has any questions with respect to Investor's satisfying the standards set forth in subparagraphs (1) and (2), Investor has sought professional advice.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(g) Investor Information.** Within five (5) days after receipt of a request from the Company, Investor hereby agrees to provide such information with respect to Investor's status as a Company shareholder and to execute and deliver such documents as may reasonably be necessary to comply with any and all laws and regulations to which the Company is, or may become, subject, including, without limitation, the need to determine the accredited investor status of the Company's shareholders. Investor further agrees that, in the event Investor transfers any Offered Units, Investor will require the transferee of any such Offered Units to agree to provide such information to the Company as a condition of such transfer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(h) Valuation; Arbitrary Determination of Unit Purchase Price by the Company.** Investor acknowledges that the Unit Purchase Price of the Offered Units in the Offering was set by the Company on the basis of the Company's internal valuation and no warranties are made as to value. Investor further acknowledges that future offerings of securities of the Company may be made at lower valuations, with the result that Investor's investment will bear a lower valuation.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(i) Domicile.** Investor maintains Investor's domicile (and is not a transient or temporary resident) at the address provided herein.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(j) Foreign Investors.** If Investor is not a United States person (as defined by Section 7701(a)(30) of the Internal Revenue Code of 1986, as amended), Investor hereby represents that Investor is in full compliance with the laws of Investor's jurisdiction in connection with any invitation to subscribe for the Offered Units or any use of this Subscription Agreement, including, without limitation, (1) the legal requirements within Investor's jurisdiction for the purchase of the Subject Offered Units, (2) any foreign exchange restrictions applicable to such purchase, (3) any governmental or other consents that may need to be obtained, and (4) the income tax and other tax consequences, if any, that may be relevant to the purchase, holding, redemption, sale or transfer of the Subject Offered Units. Investor's subscription and payment for and continued beneficial ownership of the Subject Offered Units will not violate any applicable securities or other laws of Investor's jurisdiction.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(k) Fiduciary Capacity.** If Investor is purchasing the Subject Offered Units in a fiduciary capacity for another person or entity, including, without limitation, a corporation, partnership, trust or any other juridical entity, Investor has been duly authorized and empowered to execute this Subscription Agreement and all other related documents. Upon request of the Company, Investor will provide true, complete and current copies of all relevant documents creating Investor, authorizing Investor's investment in the Company and/or evidencing the satisfaction of the foregoing.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**5. Indemnity.** The representations, warranties and covenants made by Investor herein shall survive the consummation of this Subscription Agreement. Investor agrees to indemnify and hold harmless the Company and its officers, directors and agents, and each other person, if any, who controls the Company within the meaning of Section 15 of the Securities Act, against any and all loss, liability, claim, damage and expense whatsoever (including, but not limited to, any and all reasonable attorneys' fees, including attorneys' fees on appeal) and expenses reasonably incurred in investigating, preparing or defending against any false representation or warranty or breach of failure by Investor to comply with any covenant or agreement made by Investor herein or in any other document furnished by Investor to any of the foregoing in connection with the transaction contemplated hereby.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**6. Governing Law; Jurisdiction.** This Agreement shall be governed by and construed in accordance with the laws of the State of New York, applicable to agreements made in and wholly to be performed in that jurisdiction with regards to the choice of law rules of such state, except for matters arising under the Securities Act or the Securities Exchange Act of 1934, which matters shall be construed and interpreted in accordance with such laws.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**7. Notices.** Notice, requests, demands and other communications relating to this Subscription Agreement and the transactions contemplated herein shall be in writing and shall be deemed to have been duly given if and when (a) delivered personally, on the date of such delivery; or (b) mailed by registered or certified mail, postage prepaid, return receipt requested, in the third day after the posting thereof; or (c) e-mailed on the date of such delivery to the address of the respective parties as follows, if to the Company, to Green Concepts, Inc., 13195 U.S. Highway 221 N, Marion, North Carolina, 28752, Attention: Leonard Greene, Chief Executive Officer. If to Investor, at Investor's address supplied in connection herewith, or to such other address as may be specified by written notice from time to time by the party entitled to receive such notice. Any notices, requests, demands or other communications by email shall be confirmed by letter given in accordance with (a) or (b) above.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**8. Purchase Procedure.** Investor acknowledges that, in order to subscribe for the Subject Offered Units, Investor must, and Investor does hereby, deliver (in a manner described below) to the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(a)** a single executed counterpart of the Subscription Agreement, which shall be delivered to the Company either by (1) physical delivery to: Greene Concepts, Inc., Attention: Leonard Greene, Chief Executive Officer, 13195 U.S. Highway 221 N, Marion, North Carolina, 28752; (2) e-mail to: lenny@greeneconcepts.com; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**(b)** payment of the Purchase Price, which shall be delivered in the manner set forth in Annex I attached hereto and made a part hereof.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**9. Miscellaneous.** All pronouns and any variations thereof shall be deemed to refer to the masculine, feminine, neuter, singular or plural, as the identity of the person or persons or entity or entities may require. Other than as set forth herein, this Subscription Agreement is not transferable or assignable by Investor. The representations, warranties and agreements contained herein shall be deemed to be made by, and be binding upon, Investor and Investor's heirs, executors, administrators and successors and shall inure to the benefit of the Company and its successors and assigns. None of the provisions of this Subscription Agreement may be waived, changed or terminated orally or otherwise, except as specifically set forth herein or except by a writing signed by the Company and Investor. In the event any part of this Subscription Agreement is found to be void or unenforceable, the remaining provisions are intended to be separable and binding with the same effect as if the void or unenforceable part were never in this Subscription Agreement. This Subscription Agreement supersedes all prior discussions and agreements between the Company and Investor, if any, with respect to the subject matter hereof and contains the sole and entire agreement between the Company and Investor with respect to the subject matter hereof. The terms and provisions of this Subscription Agreement are intended solely for the benefit of each party hereto and their respective successors and assigns, and it is not the intention of the parties to confer, and no provision hereof shall confer, third-party beneficiary rights upon any other person. The headings used in this Subscription Agreement have been inserted for convenience of reference only and do not define or limit the provisions hereof. In the event that either party hereto shall commence any suit, action or other proceeding to interpret this Subscription Agreement, or determine to enforce any right or obligation created hereby, then such party, if it prevails in such action, shall recover its reasonable costs and expenses incurred in connection therewith, including, but not limited to, reasonable attorneys' fees and expenses and costs of appeal, if any. All notices and communications to be given or otherwise made to Investor shall be deemed to be sufficient if sent by e-mail to such address provided by Investor herein. Unless otherwise specified in this Subscription Agreement, Investor shall send all notices or other communications required to be given hereunder to the Company via e-mail at lenny@greeneconcepts.com. Any such notice or communication shall be deemed to have been delivered and received on the first business day following that on which the e-mail has been sent (assuming that there is no error in delivery). As used in this Section 9, the term "business day" shall mean any day other than a day on which banking institutions in the State of New York are legally closed for business. This Subscription Agreement may be executed in one or more counterparts. No failure or delay by any party in exercising any right, power or privilege under this Subscription Agreement shall operate as a waiver thereof, nor shall any single or partial exercise thereof preclude any other or further exercise thereof or the exercise of any other right, power or privilege. The rights and remedies herein provided shall be cumulative and not exclusive of any rights or remedies provided by law.

**Investor certifies that Investor has read this entire Subscription Agreement and that every statement made by Investor herein is true and complete.**

**The Company may not be offering the Offered Units in every state. The Offering Materials do not constitute an offer or solicitation in any state or jurisdiction in which the Offered Units are not being offered. The information presented in the Offering Materials was prepared by the Company solely for the use by prospective investors in connection with the Offering. Nothing contained in the Offering Materials is or should be relied upon as a promise or representation as to the future performance of the Company.**

**The Company reserves the right, in its sole discretion and for any reason whatsoever, to modify, amend and/or withdraw all or a portion of the Offering and/or accept or reject, in whole or in part, for any reason or for no reason, any prospective investment in the Offered Units. Except as otherwise indicated, the Offering Materials speak as of their date. Neither the delivery nor the purchase of the Offered Units shall, under any circumstances, create any implication that there has been no change in the affairs of the Company since that date.**

[ SIGNATURE PAGE FOLLOWS ]

IN WITNESS WHEREOF, the undersigned has executed this Subscription Agreement on the date set forth below.

Dated: _____________________.

---

| | | |
|:---|:---|:---|
| **INDIVIDUAL INVESTOR** | **INDIVIDUAL INVESTOR** | **INDIVIDUAL INVESTOR** |
| | *(Signature)* | *(Subscription Amount)* |
| | *(Printed Name)* | *(Number of Offered Units Subscribed)* |
| **CORPORATION/LLC/TRUST INVESTOR** | **CORPORATION/LLC/TRUST INVESTOR** | **CORPORATION/LLC/TRUST INVESTOR** |
| | *(Name of Corporation/LLC/Trust)* | *(Subscription Amount)* |
| | *(Signature)* | |
| | | *(Number of Offered Units Subscribed)* |
| | *(Printed Name)* |  |
| | *(Title)* |  |
| **PARTNERSHIP INVESTOR** | **PARTNERSHIP INVESTOR** | **PARTNERSHIP INVESTOR** |
| |  | <br> $ |
| | *(Name of Partnership)* | *(Subscription Amount)* |
| | *(Signature)* | |
| | | *(Number of Offered Units Subscribed)* |
| | *(Printed Name)* |  |
| | *(Title)* |  |
| **COMPANY ACCEPTANCE** | **COMPANY ACCEPTANCE** | **COMPANY ACCEPTANCE** |

---

The foregoing subscription for **________________________** Offered Units, a Subscription Amount of $**________________________**, is hereby accepted on behalf of Greene Concepts, Inc., a New York Corporation, this **______** day of **_________________**, 202**___**.

GREENE CONCEPTS, INC.

By: **_________________________**

Leonard Greene

Chief Executive Officer

## Ex1A-12

**Exhibit 12.1**

**NEWLAN LAW FIRM, PLLC**

**2201 Long Prairie Road – Suite 107-762**

**Flower Mound, Texas 75022**

**940-367-6154**

March 24, 2026

Greene Concepts, Inc.

13195 U.S. Highway 221 N

Marion, North Carolina 28752

Re: <u>Offering Statement on Form 1-A</u>

Gentlemen:

We have been requested by Greene Concepts, Inc., a New York corporation (the "Company"), to furnish you with our opinion as to the matters hereinafter set forth in connection with its Offering Statement on Form 1-A (the "Offering Statement"), relating to the qualification of certain securities to be offered by the Company under Regulation A promulgated under the Securities Act of 1933, as amended.

Specifically, this opinion relates to the qualification of the following securities to be offered by the Company:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. 45,000,000 units (the "Units"), each Unit being comprised of 100 shares of the Company's common stock (the "Common Stock"); and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. 4,500,000,000 shares of Common Stock included in the Units.

In connection with this opinion, we have examined the Offering Statement, the Company's Articles of Incorporation and Bylaws (each as amended to date), copies of the records of corporate proceedings of the Company and such other documents as we have deemed necessary to enable us to render the opinion hereinafter expressed.

For purposes of this opinion, we have assumed the authenticity of all documents submitted to us as originals, the conformity to the originals of all documents submitted to us as copies and the authenticity of the originals of all documents submitted to us as copies. We have also assumed the legal capacity of all natural persons, the genuineness of the signatures of persons signing all documents in connection with which this opinion is rendered, the authority of such persons signing on behalf of the parties thereto other than the Company and the due authorization, execution and delivery of all documents by the parties thereto other than the Company. We have not independently established or verified any facts relevant to the opinions expressed herein, but have relied upon statements and representations of officers and other representatives of the Company and others.

Based upon and subject to the foregoing qualifications, assumptions and limitations and the further limitations set forth below, we are of the opinion that (a) the 45,000,000 Units and (b) the 4,500,000,000 shares of Common Stock included in the Units being offered by the Company will, when issued in accordance with the terms set forth in the Offering Statement, be legally issued, fully paid and non-assessable securities of the Company.

Our opinions expressed above are subject to the qualification that we express no opinion as to the applicability of, compliance with, or effect of any laws except the New York Business Corporation Law (including the statutory provisions and reported judicial decisions interpreting the foregoing).

We hereby consent to the use of this opinion as an exhibit to the Offering Statement and to the reference to our name under the caption "Legal Matters" in the Offering Statement and in the offering circular included in the Offering Statement. We confirm that, as of the date hereof, we own no securities of the Company.

Sincerely,

*/s/ Newlan Law Firm, PLLC*

NEWLAN LAW FIRM, PLLC

### 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:** Greene Concepts, Inc

**Jurisdiction of Incorporation/Organization:** NY

**Year of Incorporation:** 1952

**CIK:** 0001585380

**I.R.S. Employer Identification Number:** 74-3101465

**Primary Standard Industrial Classification Code:** 2086

**Total number of full-time employees:** 2

**Total number of part-time employees:** 0

**Address of Principal Executive Offices:** 13195 U.S. Highway 221 N., —, Marion, NC 28752

**Company Phone:** 559-434-1000

**Person to contact:** Eric Newlan

### Financial Statements

**Balance Sheet Information**

| Metric                                   | Amount      |
|:---|:---|
| Cash and Cash Equivalents                | $11649.00   |
| Investment Securities                    | $0.00       |
| Accounts and Notes Receivable            | $288480.00  |
| Property, Plant and Equipment (PP&E)     | $4678227.00 |
| Total Assets                             | $5462625.00 |
| Accounts Payable and Accrued Liabilities | $11690.00   |
| Long-Term Debt                           | $0.00       |
| Total Liabilities                        | $1487354.00 |
| Total Stockholders' Equity               | $3975271.00 |
| Total Liabilities and Equity             | $5462625.00 |

**Statement of Comprehensive Income Information**

| Metric                                    | Amount      |
|:---|:---|
| Total Revenues                            | $445206.00  |
| Costs and Expenses Applicable to Revenues | $110654.00  |
| Depreciation and Amortization             | $34481.00   |
| Net Income                                | $-102657.00 |
| Earnings Per Share - Basic                | -0.00       |
| Earnings Per Share - Diluted              | -0.00       |

**Auditor Information**

| Metric          | Amount   |
|:---|:---|
| Name of Auditor | N/A      |

### Outstanding Securities

| Class                    |   Outstanding | CUSIP     | Publicly Traded   |
|:---|---:|:---|:---|
| Common Stock             |    5161803875 | 39468C304 | OTCID             |
| Series B Preferred Stock |            60 | 000000000 | N/A               |

### 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:** Tier1

**Financial Statement Status:** Unaudited

**Type of Securities Offered:** Equity (common or preferred stock)

**Is this a delayed or continuous offering?** Yes

**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?** Yes

**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                                    | 4500000000  |
| Number of securities outstanding                                | 5161803875  |
| Price per security                                              | $0.00       |
| Issuer's aggregate offering price                               | $900000.00  |
| Aggregate offering price of securities held by security holders | $0.00       |
| Aggregate price of securities offered concurrently              | $1972001.00 |
| Total aggregate offering price                                  | $2872001.00 |

**Anticipated Fees**

| Service Provider   | Name                  | Fees     |
|:---|:---|:---|
| Auditor            |  |  |
| Legal              | Newlan Law Firm, PLLC | $5000.00 |
| Promoters          |  |  |

**Estimated Net Proceeds to the Issuer:** $2864501.00

### Item 5. Jurisdictions in Which Securities are to be Offered

- All States and Territories

### Item 6. Unregistered Securities Issued or Sold Within One Year

**Name of Such Issuer:** Greene Concepts, Inc

**Title of Securities Issued:** Common Stock

**Total Amount of Securities Issued:** 1817437882

**Amount of such securities sold by principal security holders:** 0

**Aggregate consideration:** $1,090,462; offering terms; Board of Directors determination

**Basis for aggregate consideration:** —

**Securities Act Exemption:** Regulation A; Sec. 4(a)(2) of the Securities Act of 1933 Act, as amended