# EDGAR Filing Document

**Accession Number:** 0002016167
**File Stem:** 0001753926-26-000327
**Filing Date:** 2026-2
**Character Count:** 89318
**Document Hash:** 5d2b095f9680571b7ada802d69bfbb7e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001753926-26-000327.hdr.sgml**: 20260217

**ACCESSION NUMBER**: 0001753926-26-000327

**CONFORMED SUBMISSION TYPE**: 10-Q

**PUBLIC DOCUMENT COUNT**: 61

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260217

**DATE AS OF CHANGE**: 20260217

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Transit Pro Tech Inc.
- **CENTRAL INDEX KEY:** 0002016167
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 931692034
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** 10-Q
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 000-56650
- **FILM NUMBER:** 26636688

**BUSINESS ADDRESS:**
- **STREET 1:** 100 N BARRANCA STREET
- **STREET 2:** SUITE 460
- **CITY:** WEST COVINA
- **STATE:** CA
- **ZIP:** 91706
- **BUSINESS PHONE:** 6263325398

**MAIL ADDRESS:**
- **STREET 1:** 100 N BARRANCA STREET
- **STREET 2:** SUITE 460
- **CITY:** WEST COVINA
- **STATE:** CA
- **ZIP:** 91706

?xml version='1.0' encoding='ASCII'?

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C.20549**

**FORM 10-Q**

**(Mark one)**

☒ **QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934** 

**For the quarterly period ended December 31, 2025**

☐ **TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**Commission file number 000-56650**

**TRANSIT PRO TECH INC.**

(Exact name of registrant as specified in its charter)

---

| | |
|:---|:---|
| **Delaware** | **93-1692034** |
| (State or other jurisdiction of<br> incorporation or organization) | (IRS Employer<br> Identification No.) |

---

100 N. Barranca Street, Suite 460

Covina, California 91791

(Address of principal executive offices)

626 332-5398

(Issuer's telephone number)

**Securities Registered Pursuant to Section 12(g) of the Act**:

---

| | | |
|:---|:---|:---|
| Title of Each Class | Trading Symbol(s) | Name of each Exchange on which Registered |
| Common Stock, $0.001 Par Value | N/A | N/A |

---

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

Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ☒ No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer ☐ Accelerated filer ☐ <br> Non-accelerated filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐ No ☒

Indicate the number of shares outstanding of each of the issuer's classes of common stock, as of the latest practical date: As of February 12, 2026, there were 20,236,794 shares of the registrant's common stock outstanding.

**TRANSIT PRO TECH INC.**

 **FORM 10-Q**

 **December 31, 2025**

 **<u>INDEX</u>**

---

| | | |
|:---|:---|:---|
| | | **Page** |
| [Special Note Regarding Forward Looking Statements](#a001) | [Special Note Regarding Forward Looking Statements](#a001) | 3 |
| **[Part I – Financial Information](#a002)** | **[Part I – Financial Information](#a002)** |  |
| Item 1. | Condensed Consolidated Financial Statements | 3 |
|  | [Condensed Consolidated Balance Sheets as of December 31, 2025 (Unaudited) and September 30, 2025](#a013) | 1 |
|  | [Unaudited Condensed Consolidated Statements of Comprehensive Loss for the Three Months Ended December 31, 2025 and 2024](#a014) | 2 |
|  | [Unaudited Condensed Consolidated Statements of Shareholders' Deficit for the Three Months Ended December 31, 2025 and 2024](#a015) | 3 |
|  | [Unaudited Condensed Consolidated Statements of Cash Flows for the Three Months Ended December 31, 2025 and 2024](#a016) | 4 |
|  | [Notes to Unaudited Condensed Consolidated Financial Statements](#a017) | 5 |
| [Item 2.](#a003) | [Management's Discussion and Analysis of Financial Condition and Results of Operations](#a003) | 4 |
| [Item 4.](#a004) | [Controls and Procedures](#a004) | 11 |
| **[Part II – Other Information](#a005)** | **[Part II – Other Information](#a005)** | 11 |
| [Item 1.](#a006) | [Legal Proceedings](#a006) | 11 |
| [Item 1A.](#a007) | [Risk Factors](#a007) | 11 |
| [Item 2.](#a008) | [Unregistered Sales of Equity Securities and Use of Proceeds](#a008) | 11 |
| [Item 3.](#a009) | [Defaults Upon Senior Securities](#a009) | 11 |
| [Item 5.](#a010) | [Other Information](#a010) | 11 |
| [Item 6.](#a011) | [Exhibits](#a011) | 12 |
|  | [Signatures](#a012) | 13 |

---

**SPECIAL NOTE REGARDING FORWARD LOOKING STATEMENTS**

This report contains forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors which may cause our actual results, performance or achievements to be materially different from any future results, performances or achievements expressed or implied by the forward-looking statements. In some cases, you can identify forward-looking statements by terms such as "anticipates," "believes," "could," "estimates," "expects," "intends," "may," "plans," "potential," "predicts," "projects," "should," "would" and similar expressions intended to identify forward-looking statements. Forward-looking statements reflect our current views with respect to future events and are based on assumptions and are subject to risks and uncertainties. Given these uncertainties, you should not place undue reliance on forward-looking statements. Forward-looking statements include, among other things, statements relating to:

● our goals and strategies;

● our future business development, financial condition and results of operations;

● our expectations regarding demand for, and market acceptance of, our products;

● our expectations regarding keeping and strengthening our relationships with merchants, manufacturers and end-users; and

● general economic and business conditions in the regions where we provide our services.

Also, forward-looking statements represent our estimates and assumptions only as of the date of this report. You should read this report and the documents that we reference and filed as exhibits to the report completely and with the understanding that our actual future results may be materially different from what we expect. Except as required by law, we assume no obligation to update any forward-looking statements publicly, or to update the reasons actual results could differ materially from those anticipated in any forward-looking statements, even if new information becomes available in the future.

FORWARD STOCK SPLIT

Effective October 10, 2024, we completed a 20 for 1 forward stock split (the "Stock Split") of our authorized, issued and outstanding shares of common stock, par value $0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 1,000,000 shares of post-split Common Stock were converted into 20,000,000 shares of Common Stock. Except as otherwise indicated, all share and per share numbers contained herein have been adjusted to give effect to the forward stock split.

**TRANSIT PRO TECH INC.**

**Unaudited Condensed Consolidated Financial Statements**

**For the three months ended December 31, 2025 and 2024**

**TRANSIT PRO TECH INC.**

**TABLE OF CONTENTS**

**PART I**

**FINANCIAL INFORMATION**

---

| | |
|:---|:---|
| Unaudited Condensed Consolidated Financial Statements as of December 31, 2025 and September 30, 2025, and for the three months ended December 31, 2025 and 2024 |  |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Balance Sheets](#b001_v3) | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Statements of Comprehensive Loss](#b002_v3) | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Statements of Shareholders' Deficit](#b003_v3) | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Unaudited Condensed Consolidated Statements of Cash Flows](#b004_v3) | 4 |
| &nbsp;&nbsp;&nbsp;&nbsp;[Notes to Unaudited Condensed Consolidated Financial Statements](#b005_v3) | 5 - 21 |

---

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS**

**As of December 31, 2025 and September 30, 2025**

---

| | | |
|:---|:---|:---|
|  | **As of <br> December 31, 2025<br> US$** | **As of <br> September 30, 2025<br> US$** |
|  | **(Unaudited)** | |
| **ASSETS** | | |
| **Current assets** |  |  |
| Cash and cash equivalents | 26053 | 26886 |
| Deposit and other receivables, net | 13376 | 9772 |
| Total current assets | 39429 | 36658 |
| **Non current asset** |  |  |
| Property and equipment, net | 26015 | 18682 |
| Right-of-Use Asset | 122067 | 133083 |
| Total non current assets | 148082 | 151765 |
| **Total assets** | **187511** | **188423** |
| **LIABILITIES AND SHAREHOLDERS' EQUITY** |  |  |
| **Current liabilities** |  |  |
| Accrued expenses and other payables | 411511 | 362735 |
| Amount due to shareholders | 7873 | 3395 |
| Amount due to related parties | 588906 | 494083 |
| Lease liabilities - current | 45033 | 43687 |
| Total current liabilities | 1053323 | 903900 |
| **Non current liabilities** |  |  |
| Lease liabilities - non current | 78084 | 89920 |
| Total non current liabilities | 78084 | 89920 |
| **Total liabilities** | **1131407** | **993820** |
| **Shareholders' deficit** |  |  |
| Common stock- $0.0001 par value, 100,000,000 authorized shares, 20,236,794\* issued and outstanding shares on December 31, 2025 and $0.0001 par value, 100,000,000 authorized shares, 20,236,794\* issued and outstanding shares on September 30, 2025 | 2024 | 2024 |
| Additional paid-in capital | 955150 | 955150 |
| Accumulated other comprehensive loss | (2509) | 5088 |
| Accumulated deficit | (1898561) | (1767659) |
| Total shareholders' deficit | (943896) | (805397) |
| **Total liabilities and shareholders' deficit** | **187511** | **188423** |

---

\* The shares are presented on a retrospective base to reflect the Company's reverse stock split effected on October 8, 2024.

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

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS**

**For the three months ended December 31, 2025 and 2024**

---

| | | |
|:---|:---|:---|
|  | **For the three months ended December 31,** | **For the three months ended December 31,** |
|  | **2025 <br> US$(Unaudited)** | **2024<br> US$** **(Unaudited)** |
| Revenue from related party | 70500 | 105296 |
| Cost of revenue | (8023) | (10903) |
| Gross profit | 62477 | 94393 |
| General and administrative expenses | (140999) | (150831) |
| Research and development expenses | (54183) | (25643) |
| Operating losses | (132705) | (82081) |
| Other Income/(expense) | 4338 | (8630) |
| Interest expense | (2535) | (4166) |
| Loss before income taxes | (130902) | (94877) |
| Income taxes expense |  |  |
| **Net loss** | **(130902)** | **(94877)** |
| Other comprehensive income |  |  |
| Foreign currency translation adjustment | (7597) | 9277 |
| **Total comprehensive loss** | **(138499)** | **(85600)** |
| **Loss per share** |  |  |
| – Basic and diluted | 0.01 | 0.01 |
| **Weighted average number of ordinary shares outstanding** |  |  |
| – Basic and diluted | 20236794 | 18554348 |

---

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

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF SHAREHOLDERS' DEFICIT** 

**For the three months ended December 31, 2025 and 2024**

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Common stock** | **Paid in capital** | **Subscription** <br> **receivable**  | **Accumulated deficit** | **Accumulated other comprehensive income** | **Total** |
|  | **US$** | **US$** | **US$** | **US$** | **US$** | **US$** |
| As of September 30, 2025 | 2024 | 955150 |  | (1767659) | 5088 | (805397) |
| Net losses for the period |  |  |  | (130902) |  | (130902) |
| Foreign currency translation adjustment |  |  |  |  | (7597) | (7597) |
| **As of December 31, 2025** | **2024** | **955150** |  | **(1898561)** | **(2509)** | **(943896)** |
| As of September 30, 2024 | 100 | 9900 |  | (1136850) |  | (1126850) |
| Stock split | 1900 | (1900) |  |  |  |  |
| Net losses for the period |  |  |  | (94877**)** | **—** | (94877**)** |
| Foreign currency translation adjustment |  |  |  |  | 9277 | 9277 |
| **As of December 31, 2024** | **2000** | **8000** |  | **(1231727)** | **9277** | **(1212450)** |

---

The accompanying notes are an integral part of these Unaudited Condensed consolidated financial statements.

**TRANSIT PRO TECH INC.**

**UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS**

**For the three months ended December 31, 2025 and 2024**

---

| | | |
|:---|:---|:---|
|  | **For the three months ended December 31,** | **For the three months ended December 31,** |
|  | **2025** | **2024** |
|  | **US$**<br>**(Unaudited)** | **US$**<br>**(Unaudited)** |
| CASH FLOWS FROM OPERATING ACTIVITIES |  |  |
| **Loss before income taxes** | **(130902)** | **(94877)** |
| Interest expense | 2535 | 4166 |
| Reversal of allowance for credit losses |  | (295) |
| Amortization of right-of-use assets | 11016 |  |
| Amortization of property and equipment | 1495 |  |
| Changes in operating assets and liabilities: |  |  |
| &nbsp;&nbsp;&nbsp;(Increase)/decrease in deposit and other receivables | (3604) | 601 |
| &nbsp;&nbsp;&nbsp;Decrease in amount due to shareholders | 4478 | 16538 |
| &nbsp;&nbsp;&nbsp;Increase in accrued expenses and other payables | 39948 | 112637 |
| &nbsp;&nbsp;&nbsp;Operating lease liabilities | (10490) |  |
| **Net cash (used in)/generated from operating activities** | **(85524)** | **38770** |
| CASH FLOWS FROM FINANCING ACTIVITIES |  |  |
| &nbsp;&nbsp;&nbsp;Increase/(decrease) in amount due to related parties | 92288 | (60110) |
| **Net cash provided by/(used in) financing activities** | **92288** | **(60110)** |
| **Effect of foreign currency translation** | **(7597)** | **9277** |
| Net decrease in cash and cash equivalents | (833) | (12063) |
| Cash and cash equivalents, beginning of period | 26886 | 16507 |
| **Cash and cash equivalents, end of period** | **26053** | **4444** |
| **Supplemental disclosures of cash flow information:** |  |  |
| Tax paid |  |  |
| Interest paid |  |  |

---

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

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**1. Organization**

Transit Pro Tech Inc. (the "Company"), was incorporated in the State of Delaware on June 1, 2023. On July 24, 2023, the Company had established a wholly-owned subsidiary, Transit Pro Tech. Limited (the "TPTL"), a limited liability company registered in Hong Kong. On December 7, 2023, the TPTL had established a wholly-owned subsidiary, Shenzhen Guantu Technology Co., Limited (the "SGTCL") in Shenzhen, the People's Republic of China.

The Company and its subsidiaries (collectively referred to the "Group") are engaged in selling hardware and software of Intelligent Driver Management System ("IDMS"), Intelligent Rail Flaw Detection System ("IRFDS"), Intelligent Tunnel Inspection System ("ITIS") and Intelligent Overhead Contact System ("IOCS") Analysis System.

The Group is located in the United States and Hong Kong and headquartered in West Covina, California. The Group's revenues are derived primarily from operations in the United States.

The Group is subject to a number of risks similar to those of other companies of similar size in its industry, including, but not limited to, the need for successful of continuous development of products, the need for additional capital (or financing) to fund operating losses (see below), competition from substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology.

The Group incurred net losses, and utilized cash in operations since inception, has an accumulated deficit as of December 31, 2025, of $1,898,561, as well as expects to incur future additional losses. The Group's cash level as of December 31, 2025 was $26,053, which was not adequate for operations in the current fiscal year and financing was needed.

These factors raise substantial doubt about the Group's ability to continue as a going concern for the next twelve months from the date of issuance of these unaudited condensed consolidated financial statements.

**TRANSIT PRO TECH INC.**

**NOTES TO CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**1. Organization (continued)**

Management's plan to alleviate the substantial doubt about the Group's ability to continue as a going concern includes attempting to improve its business profitability, its ability to generate sufficient cash flow from its operations to meet its operating needs on a timely basis. The management plan cannot alleviate the substantial doubt about the Group's ability to continue as a going concern. There can be no assurance that the Group will be successful in achieving its strategic plans, that the Group's future capital raises will be sufficient to support its ongoing operations. If the Group is unable to raise sufficient financing or events or circumstances occur such that the Group does not meet its strategic plans, the Group's related party would provide financial supports to the Group to fund operations and meet its obligations as they come due within one year from the date these unaudited condensed consolidated financial statements are issued.

If the Group does not achieve revenue anticipated in its current operating plan, management has the ability and commitment to reduce operating expenses or raise more capital or debt as necessary. The Group's long-term success is dependent upon its ability to successfully raise additional capital, market its existing services, increase revenues, and, ultimately, to achieve profitable operations.

The Group's unaudited condensed consolidated financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business.

**2. Summary of significant accounting policies**

The significant accounting policies followed by the Group are:

***Basis of presentation***

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). The unaudited condensed consolidated financial statements are stated in U.S. dollars.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Principles of consolidation***

The unaudited condensed consolidated financial statements include the financial statements of the Company and its subsidiary, for which, the Company is the primary beneficiary. All significant inter-company transactions and balances between the Company and its subsidiary are eliminated upon consolidation. Result of its subsidiary are Unaudited Condensed consolidated from the date on which control is transferred to the Company.

As of December 31, 2025, the details of the Company's subsidiaries are as follows:

---

| | | |
|:---|:---|:---|
|  | **Place of** <br>**incorporation**<br>| **Ownership** <br>**percentage**<br>|
| Transit Pro Tech. Limited (the "TPTL") | Hong Kong | 100% |
| Shenzhen Guantu Technology Co., Limited (the "SGTCL") | People's Republic of China<br>| 100% |

---

***Use of estimates***

The preparation of unaudited condensed consolidated financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the unaudited condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

***Cash and cash equivalents***

The Group considers all highly liquid investments with an original maturity of three months or less when purchased to be cash and cash equivalents. Cash and cash equivalents are recorded at cost, which approximates fair value. As of December 31, 2025 and September 30, 2025, cash consists primarily of checking and savings deposits. The Group's cash balances may exceed those that are federally insured. To the issuance date of these unaudited condensed consolidated financial statements, the Group has not recognized any losses caused by uninsured balances.

***Restricted Cash***

The Group classifies all cash whose use is limited by contractual provisions as restricted cash. As of December 31, 2025 and September 30, 2025, the Group had no restricted cash.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Revenue recognition***

The Group adopted ASC 606 since June 1, 2023, the date incorporation. The Group's revenue is primarily derived from license agreements. The adoption of ASC 606 affected the Group's revenue recognition model for both fixed fee license revenue and royalty revenue presented in the Groups' s unaudited condensed consolidated statements of operations.

*Fixed fee license revenue*

In applying ASC 606, the Group is required to recognize revenue from a fixed fee license agreement when it has satisfied its performance obligations, which typically occurs upon the transfer of rights to the Group's intellectual properties upon the execution of the license agreement. As a result of the adoption of ASC 606, the Group recognizes the license revenue on a straight-line basis over the contract terms.

*Royalty revenue*

ASC 606 requires an entity to record the royalty revenue in the same period in which the licensee's underlying sales occur. As the Group generally does not receive the licensee royalty reports for sales during a given time frame that allows the Group to adequately review the reports and include the actual amounts in its results, the Group accrues the related revenue based on estimates of its licensees' underlying sales, subject to certain constraints on its ability to estimate such amounts. As a result of accruing royalty revenue based on such estimates, adjustments will be required at the end of each year to true up revenue to the actual amounts reported by its licensees.

---

| | | |
|:---|:---|:---|
|  | **For the three months ended December 31,** | **For the three months ended December 31,** |
|  | **2025<br> US$(Unaudited)** | **2024<br> US$(Unaudited)** |
| Fixed fee license revenue | 70500 | 70500 |
| Royalty revenue |  | 34796 |
| **Total revenue from related party** | **70500** | **105296** |

---

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Revenue recognition (continued)***

---

| | | |
|:---|:---|:---|
|  | **For the three months ended December 31,** | **For the three months ended December 31,** |
|  | **2025<br> US$(Unaudited)** | **2024<br> US$(Unaudited)** |
| **Timing of Revenue Recognition** | | |
| At a point in time |  | 34796 |
| Over time | 70500 | 70500 |
| **Total revenue** | **70500** | 105296 |

---

***Income taxes***

Provisions for income taxes are based on taxes payable or refundable for the current year and deferred taxes on temporary differences between the amount of taxable income and pretax financial income and between the tax bases of assets and liabilities and their reported amounts in the unaudited condensed consolidated financial statements. Deferred tax assets and liabilities are included in the unaudited condensed consolidated financial statements at currently enacted income tax rates applicable to the period in which the deferred tax assets and liabilities are expected to be realized or settled as prescribed in FASB ASC 740. As changes in tax laws or rate are enacted, deferred tax assets and liabilities are adjusted through the provision for income taxes.

The Group is required to determine whether its tax positions are more likely than not to be sustained upon examination by the applicable taxing authority based on the technical merits of the position. Tax positions not deemed to meet a more likely than not threshold would be recorded as a tax expense in the current year.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Income taxes (continued)***

In accordance with ASC 740, Income Taxes, the Group is required to evaluate whether its tax positions taken or expected to be taken are more likely than not to be sustained upon examination by the taxing authority. As of December 31, 2025 and 2024, the management of the Group have determined that no provision for income taxes is required for the Group's Unaudited Condensed consolidated financial statements based on review of the Group's tax positions for all open years. The Group does not expect that its assessment regarding unrecognized tax benefits will materially change over the next 12 months. However, the Group's conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions, compliance with U.S. federal, U.S. state and foreign tax laws, and changes in the administrative practices and precedents of the relevant taxing authorities.

The Group recognizes interest and penalties related to unrecognized tax benefits in interest expense and other expenses, respectively. During the three months ended December 31, 2025 and 2024, no interest or penalties related to unrecognized tax benefits was recognized. As of December 31, 2025 and September 30, 2025, the Group has no accrued interest or penalties.

***Property and Equipment, net***

Property and equipment are stated at cost, net of accumulated depreciation and amortization. Depreciation is provided for on a straight-line basis over the estimated useful lives of the related assets as follows:

Electronic equipment 3 years

***Impairment of Long-Lived Assets***

The Company reviews the recoverability of its long-lived assets whenever events or changes in circumstances (such as a significant adverse change to market conditions that will impact the future use of the assets) indicate that the carrying amount of an asset may no longer be recoverable. When these events occur, the Company measures impairment by comparing the carrying value of the long-lived assets to the estimated undiscounted future cash flows expected to result from the use of the assets and their eventual disposition. If the sum of the expected undiscounted cash flow is less than the carrying amount of the assets, the Company would recognize an impairment loss, which is the excess of carrying amount over the fair value of the assets, using the expected future discounted cash flows.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Impairment of Long-Lived Assets(continued)***

There were no impairment losses on long-lived assets for the three months ended December 31, 2025 and 2024.

***Leases***

The Group adopted ASU No. 2016-02, Leases (Topic 842), as amended, which supersedes the lease accounting guidance under Topic 840, and generally requires lessees to recognize operating and financing lease liabilities and corresponding right-of-use assets on the balance sheet and to provide enhanced disclosures surrounding the amount, timing and uncertainty of cash flows arising from leasing arrangements.

The Group elected to apply practical expedients permitted under the transition method that allow the Group to use the beginning of the period of adoption as the date of initial application, to not recognize lease assets and lease liabilities for leases with a term of twelve months or less, to not separate non-lease components from lease components, and to not reassess lease classification, treatment of initial direct costs, or whether an existing or expired contract contains a lease. Under the new lease standard, the Group determines if an arrangement is or contains a lease at inception. Right-of-use assets and liabilities are recognized at lease commencement date based on the present value of remaining lease payments over the lease terms. The Group considers only payments that are fixed and determinable at the time of lease commencement.

ASC 842 requires a lessee to discount its unpaid lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. As all of the Group's leases do not provide an implicit rate, the Group uses elects the risk-free interest rate (US Treasury bill) with similar terms as the discount rate for the lease. The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. The Group's lease terms may include options to extend or terminate the lease. Renewal options are considered within the right-of-use assets and lease liability when it is reasonably certain that the Group will exercise that option.

Lease expense for lease payments is recognized on a straight-line basis over the lease term.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Concentration risks***

Financial instruments, that potentially subject the Group to concentrations of credit risk, consist primarily of cash and cash equivalents. The Group invests its excess cash in low-risk, highly liquid money market funds and certificates of deposit with major financial institutions.

Prior to October 1, 2023, the Group regularly reviewed the creditworthiness of its customers and established an allowance for credit losses primarily based upon factors surrounding the credit risk of specific customers, including creditworthiness of the clients, aging of the receivables and other specific circumstances related to the accounts. Receivables and other financial assets balances were written off after all collection efforts have been exhausted.

The Group has adopted Accounting Standard Update (ASU) 2016-13, Financial Instruments-Credit Losses (codified as Accounting Standard Codification Topic 326), since October 1, 2023, which requires measurement and recognition of current expected credit losses for financial instruments held at amortized cost.

The Group's deposit and other receivables and amount due from shareholders are within the scope of ASC Topic 326.

To estimate expected credit losses, the Group has identified the relevant risk characteristics of its customers and these receivables are assessed on an individual basis for customers with low risk, medium risk, high risk and default. For each pool, the Group considers historical settlement patterns, past default experience of the debtors, overall economic environment in which the debtors operate, and also the assessment of both current and future development of the business environment as of the date when this report issued. Other key factors that influence the expected credit loss analysis include payment terms offered in the normal course of business to customers, and industry specific factors that could impact the Group's receivables. Additionally, external data and macroeconomic factors are also considered.

As of December 31, 2025, deposit and other receivables of $5,475 and amount due from shareholders of nil were within one year and were classified as balances with low risk.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Concentration risks (continued)***

Movement of the allowance for credit losses for deposit and other receivables is as follows:

---

| | | |
|:---|:---|:---|
|  | **As of December 31, **2025<br> US$** | **As of September 30, 2025<br> US$** |
|  | **(Unaudited)** | |
| Balance at beginning of the year | 116 | 116 |
| Current year addition |  |  |
| Balance at end of the year | 116 | 116 |

---

Movement of the allowance for credit losses for amount due from shareholders is as follows:

---

| | |
|:---|:---|
|  | **As of September 30, 2025<br> US$** |
| Balance at beginning of the year | 295 |
| Current year addition | (295) |
| Balance at end of the year |  |

---

The carrying amounts of deposit and other receivables and amount due from shareholders are reduced by an allowance to reflect the expected credit losses.

***Subscription receivable***

Subscriptions receivable represented the commitment from an investor to purchase capital stock of the Group. This item was recorded as subscriptions receivable on the equity section of the Group's balance sheet. Since the shares have already been issued and a portion of the shares were returned to the Company and the subscriber was released from the obligation to pay the balance of the subscription amount, as of December 31, 2025 and September 30, 2025, the subscriptions receivable was nil.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**2. Summary of significant accounting policies (continued)**

***Loss per share***

Basic loss per share is computed by dividing net income attributable to holders of ordinary shares by the weighted average number of ordinary shares outstanding during the year. Diluted earnings per share reflect the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. There was no dilutive effect for the periods ended December 31, 2025 and September 30, 2025.

***Segment reporting***

ASC 280, Segment Reporting, establishes standards for companies to report in their financial statements information about operating segments, products, services, geographic areas, and major customers. In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). Operating segments are defined as components of an enterprise for which separate financial information is available and evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance.

Based on the criteria established by ASC 280 and ASU No. 2023-07, the Group's chief operating decision maker ("CODM") has been identified as the Chief Executive Officer, who reviews consolidated results when making decisions about allocating resources and assessing performance of the Group as a whole, hence, the Group has only one reportable segment. The Group derives revenue primarily in the "PRC" and manages the business activities on a consolidated basis.

The Group does not distinguish between markets or segments for the purpose of internal reporting. As the Group's long-lived assets are substantially located in the PRC, no geographical segment information is presented.

***Recently issued accounting standards***

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 expands existing income tax disclosures for rate reconciliations by requiring disclosure of certain specific categories and additional reconciling items that meet quantitative thresholds and expands disclosures for income taxes paid by requiring disaggregation by certain jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Group is currently evaluating the impact of adopting the standard and does not expect that the adoption of this guidance will have a material impact on its financial position, results of operations and cash flows.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and September 30, 2025**

**3. Deposit and other receivables, net**

---

| | | |
|:---|:---|:---|
|  | **As of December 31, 2025<br> US$** | **As of September 30, 2025<br> US$** |
|  | **(Unaudited)** | |
| Rental deposit | 5475 | 5475 |
| Others | 8017 | 4413 |
| Less: allowance for credit losses | (116) | (116) |
| **Total deposit and other receivables, net** | **13376** | **9772** |

---

**4. Property and Equipment, net**

Property and equipment, stated at cost less accumulated depreciation, consisted of the following as of December 31 and September 30, 2025:

---

| | | |
|:---|:---|:---|
| **** | **As of December 31, 2025**<br> **US$** | **As of September 30, 2025<br> US$** |
|  | **(Unaudited)** | |
| Electronic equipment | 27510 | 18682 |
| Less: accumulated depreciation | (1495) | **—** |
| **Net book value** | **26015** | **18682** |

---

During the three months ended December 31, 2025 and 2024 ,the depreciation was $1,495 and nil.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**5. Accrued expenses and other payables**

---

| | | |
|:---|:---|:---|
|  | **As of December 31, 2025**<br> **US$** | **As of September 30, 2025<br> US$** |
|  | **(Unaudited)** | |
| Accrued professional expenses | 92037 | 160445 |
| Accrued salary expenses | 230530 | 190384 |
| Loan to a third party | 71136 |  |
| Other payables and accrued expenses | 17808 | 11906 |
| **Total accrued expenses and other payables** | **411511** | **362735** |

---

**6. Income taxes**

No provision of income tax for the three months ended December 31, 2025 and 2024.

The Group is subject to income taxes in the U.S. federal jurisdiction and various state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. The Group's tax years remain open for examination by all tax authorities since inception, remain open to adjustment by the U.S. and state authorities.

**7. Leases**

The Group leases office space under non-cancelable operating lease agreements. Pursuant to the new lease standard ASC 842-10-55, this lease is treated as operating leases. The Group's lease agreements do not have a discount rate that is readily determinable. The incremental borrowing rate is determined at lease commencement or lease modification and represents the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar term and amount equal to the lease payments in a similar economic environment. Management determined the incremental borrowing rate was 7.5% for the lease that began in 2025, respectively. This lease is on a fixed payment basis. None of the leases include contingent rentals.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**7. Leases(continued)**

The Group leases office space pursuant to a lease which expire in June 2028 and the future lease payment under operating leases as of December 31, 2025 was as follows:

---

| | |
|:---|:---|
|  | **2025<br> US$** |
| 2026 | 52759 |
| 2027 | 54870 |
| 2028 | 27972 |
| Total future lease payments | 135601 |
| Less: imputed interest | 12484 |
| Present value of operating lease liabilities | 123117 |
| Operating lease liabilities - current | 45033 |
| Operating lease liabilities - non-current | 78084 |

---

Operating lease costs for the three months ended December 31, 2025 and 2024, were $13,455 and nil, which excluded cost of short-term contracts. Rental expenses related to a short-term lease contract for the three months ended December 31, 2025 and 2024, were $4,268 and $16,606, respectively.

**8. Equity**

As of December 31, 2025, the Company had 101,000,000 (September 30, 2025: 101,000,000) shares of all classes of capital stock, each with a par value of US$0.0001 per share, authorized and available to issue for purposes of capital financing, consisting of (a) 80,000,000 (September 30, 2025: 80,000,000) shares of class A common stock, (b) 20,000,000 (September 30, 2025: 20,000,000) shares of class B common stock, and (c) 1,000,000 (September 30, 2025: 1,000,000) shares of preferred stock.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**8. Equity(continued)**

On October 8, 2024, the shareholders and Board of Directors of the Company approved a 20 for 1 forward stock split (the "Stock Split") of the Company's authorized, issued and outstanding shares of common stock, par value $0.0001. Each pre-split share of common stock outstanding was automatically converted into 20 new shares of common stock. As a result, 600,000 shares of post-split Class B Common Stock were converted into Class A Common Stock, and the outstanding Class A and Class B Common Stock after the Stock Split were 600,000 shares and 19,400,000 shares, respectively.

As of December 31, 2025, the Company had 20,236,794 (September 30, 2025: 20,236,794) issued and outstanding shares of common stock with total par value of US$2,024 (September 30, 2025: US$2,024) which was presented in the Group's consolidated balance sheets. During the three months ended December 31, 2025 and 2024, no preferred stock was issued and converted.

**9. Related party transactions**

On July 1, 2023, the Group and BEYEBE AI Technology Inc ("BEYEBE"), a related party under same controlling shareholder and director, Weihong Du, signed an agreement pursuant to which BEYEBE was going to pay all operating expenses for the Group until the end of the agreement when the Group would reimburse all payments made on behalf of the Group in a lump sum to BEYEBE. On December 31, 2023, the Group signed a loan agreement with BEYEBE for a 3 year credit loan of an aggregate principal amount not exceeding $1,000,000 at an interest rate of 7.5% per annum.

As of December 31, 2025 and September 30, 2025, the outstanding balance under this loan agreement was US$177,552 and US$112,552, with interest payable to BEYEBE of US$2,867 and US$332, respectively.

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**9. Related party transactions (continued)**

In January 2024, the Group entered into a License and Supply Agreement ("License Agreement") with Shenzhen Beyebe Internet Technology Co. Limited ("SZ BEYEBE"), a related party under the same shareholder and director, Weihong Du. Pursuant to the terms of License Agreement , the Group granted to SZ BEYEBE the right to use and grant others a sublicense to use the Group's Licensed Intellectual Property, as such term is defined in the License Agreement, and to use and sell the Group's Licensed Products, as defined in the License Agreement, within mainland China, at a consideration of (i) a fixed license fee of US$300,000 for the first year and (ii) a royalty equal to 15% of the revenue generated by SZ BEYEBE from the distribution of the Licensed Products and Licensed Intellectual Property. The fixed license fee for each year after the first year will be such amount as is agreed upon by the parties. The License Agreement has a term which expires on December 31, 2040.

During the three months ended December 31, 2025, fixed fee license revenue of US$70,500 (2024: US$70,500) and royalty revenue of nil (2024: US$34,796) were accrued pursuant to the License Agreement.

Weihong Du, one of the shareholders of the Group, entered into an employment contract with the Company. Pursuant to the employment contract date July 1, 2023, Mr. Du is entitled to an annual salary of US$60,000 for being the Chief Executive Officer of the Company.

Li'ou Xie, one of the shareholders of the Group, entered into a labor contract with the Group's wholly-owned subsidiary, SGTCL, on January 1, 2024. Pursuant to the terms of the labor contract, Mr. Xie serves as the financial manager for a term of three years, concluding on December 31, 2026, at a monthly salary and bonus of RMB52,200 (approximately US$7,357).

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**9. Related party transactions (continued)**

The related party transactions of the Group are as follows:

---

| | | |
|:---|:---|:---|
|  | **For the three months ended** <br> **December 31,**  | **For the three months ended** <br> **December 31,**  |
|  | **2025<br> US$**<br>**(Unaudited)** | **2024** **<br> US$**<br>**(Unaudited)** |
| BEYEBE AI Technology Inc. ("BEYEBE") |  |  |
| - Interest expense | 2535 | 4166 |
| Shenzhen Beyebe Internet Technology Co. Limited <br> ("SZ BEYEBE") |  |  |
| - Fixed fee license revenue | 70500 | 70500 |
| - Royalty revenue |  | 34796 |
| - Rental expense | 4268 | 4173 |
| Weihong Du |  |  |
| - Payroll expense | 7500 | 7500 |
| Li'ou Xie |  |  |
| - Payroll expense | 22378 | 21831 |
| Liumei Li |  |  |
| - Payroll expense | 9000 |  |

---

**TRANSIT PRO TECH INC.**

**NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**For the three months ended December 31, 2025 and 2024**

**9. Related party transactions (continued)**

The balances with the related parties are as follows:

---

| | | |
|:---|:---|:---|
|  | **As of December 31, 2025<br> US$** | **As of September 30, 2025<br> US$** |
| *Amount due to shareholders:* |  |  |
| Weihong Du | 249 | 760 |
| Li'ou Xie | 7624 | 2635 |
| **Total amount due to shareholders, net** | **7873** | **3395** |

---

---

| | | |
|:---|:---|:---|
| *Amount due to related parties:* |  |  |
| BEYEBE | 183405 | 115871 |
| SZ BEYEBE | 388208 | 370919 |
| Liumei Li | 17293 | 7293 |
| **Total amount due to related parties** | **588906** | **494083** |

---

**10. Subsequent events**

The Group evaluated subsequent events from December 31, 2025, the date of these Unaudited Condensed consolidated financial statements, through February 16, 2026, which represents the date the Unaudited Condensed consolidated financial statements are issued, for events requiring recording or disclosure in the unaudited condensed consolidated financial statements for the three months ended December 31, 2025. The Group concluded that no other events have occurred that would require recognition or disclosure in the unaudited condensed consolidated financial statements.

**PART I - FINANCIAL INFORMATION**

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

***FORWARD-LOOKING STATEMENTS***

*The following discussion of our financial condition and results of operations should be read in conjunction with the unaudited condensed consolidated financial statements and notes to those statements included elsewhere in this Form 10-Q and with the audited consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K, for the year ended September 30, 2025 (the "2025 Form 10-K").* 

*This discussion contains forward-looking statements that involve risks and uncertainties. We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made. Forward-looking statements are subject to risks, uncertainties and factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected. We disclaim any obligation subsequently to revise any forward-looking statements to reflect events or circumstances after the date of such statement or to reflect the occurrence of anticipated or unanticipated events. You should specifically consider the various risk factors identified in this report and our 2025 Form 10-K that could cause actual results to differ materially from those anticipated in these forward-looking statements.*

**Overview**

We were organized in Delaware in June 2023 to engage in the business of developing, marketing and distributing leading edge software for the detection of faults and other defects in railroad tracks; the inspection of tunnel walls for stability and providing ancillary monitoring systems related to the safe operation of railroads and vehicles generally. Mr. Weihong Du, our principal stockholder, chairman and president, has engaged in the development of software to assist in the detection of faults and other defects in railroad tracks in China for more than 5 years.

*Our Corporate Structure*

We have a wholly-owned subsidiary Transit Pro Tech Ltd. ("TP Hong Kong"), a limited liability company formed in Hong Kong. TP Hong Kong, in turn, owns Shenzhen Guantu Technology Co. Limited ("SGTCL"), which it formed in Shenzhen. References herein to "Transit Pro," the "Company, "we," "us" and words of similar import, unless otherwise indicated, refer collectively to Transit Pro Delaware, TP Hong Kong and SGCTL.

Our founding shareholders, own all of the outstanding shares of Shenzhen Beyebe Internet Technology Co. Limited ("Beyebe") in the same proportions as their interests in us and Mr. Weihong Du, our Chairman and Chief Executive Officer, is Beyebe's executive director and general manager. Beyebe is engaged in developing and marketing computer compliance software and hardware in the PRC. Beyebe is the owner of all of the outstanding equity of Beyebe AI Technology Inc. ("Beyebe AI"), a corporation formed under the laws of the state of California headquartered in Los Angeles.

We have entered into a Loan Agreement whereby Beyebe AI has agreed to lend us up to $1,000,000 to defray our expenses and a License Agreement with Beyebe wherein we have granted Beyebe the right to use and distribute within China hardware and software incorporating our intellectual property.

Although Mr. Du had business success in mainland China, he formed our Company for the purpose of engaging in business outside of mainland China. He believes that that the opportunities afforded by competitive market economies outside of mainland China exceed the long-term opportunities of doing business in communist China. Since formation, we have hired employees and consultants, including individuals based in China engaged in the development of our software, filed patent applications and provisional patent applications in the United States, one related to railway fault detection analysis, another relating to the monitoring of subway engineers to increase driver safety and another relate to a robotic device to couple and uncouple train cars, participated in academic conferences, marketing events and exhibitions in the United States and met with various prospective users of our products. While it is our goal to grow primarily by hiring individuals in the United States, we chose initially to engage software engineers in China with whom members of our management are familiar to initiate development of our products. We will continually assess the benefits and possible detriments of relying upon individuals outside of the United States, in particular within China, in an effort to maximize our returns.

We do not intend to devote significant monetary resources or time of our personnel to marketing our products in China. Nevertheless, to enable us to benefit from the market in China for our products, we entered into a License Agreement with Shenzhen Beyebe Internet Technology Co. Limited ("Beyebe") wherein we granted Beyebe the right to market and distribute in mainland China products incorporating our technologies.

For the immediate future we intend to recruit additional personnel experienced in the rail maintenance and safety industries, software development, raise capital necessary to expand our operations and continue to promote our rail transit safety solutions by participating in exhibitions and academic conferences in the United States and other international markets, establishing business relationships, and conducting testing and trials in these markets.

In addition to funds spent on our business activities, during the next twelve months we anticipate incurring costs related to filing of Exchange Act reports and establishing appropriate management systems for a public company, including financial systems.

**Results of Operations for the three months ended December 31, 2025 as compared to the three months ended December 31, 2024**

***Selected Financial Information for the Three Months ended December 31, 2025 and 2024:***

---

| | | |
|:---|:---|:---|
|  | **For the three months ended December 31,** | **For the three months ended December 31,** |
|  | **2025** | **2024** |
|  | **US$(Unaudited)** | **US$(Unaudited)** |
| Revenue from related party | 70500 | 105296 |
| Cost of revenue | (8023) | (10903) |
| Gross profit | 62477 | 94393 |
| General and administrative expenses | (140999) | (150831) |
| Research and development expenses | (54183) | (25643) |
| Operating losses | (132705) | (82081) |
| Other Income/(expense) | 4338 | (8630) |
| Interest expense | (2535) | (4166) |
| Loss before income taxes | (130902) | (94877) |
| Income taxes expense | **—** | **—** |
| **Net losses** | **(130902)** | **(94877)** |

---

***Revenues:*** During the three months ended December 31, 2025, we generated revenues of $70,500, representing $70,500 of the annual $300,000 (deducted VAT at 6%) fee due pursuant to the Licensing Agreement between the Company and Beyebe.

***Gross Profit:*** Gross profit for the three months ended December 31, 2025 was $62,477 as the cost of revenue was $8,023, consisting primarily of promotional and entertainment expenses.

***General and Administrative Expenses:*** General and administrative expenses were $140,999 in the three months ended December 31, 2025, representing a reduction of approximately $9,832 from the comparable period of the prior year. The principal components of general and administrative expenses consisted of accrued salaries of $57,148, professional fees of $55,000 relating to our status as a reporting company and patent filings, and other expenses of $28,851 related to daily operations. It is expected that general and administrative expenses will continue to increase as we increase our marketing efforts.

***Research and Development:*** We incurred research and development expenses of $54,183 in the three months ended December 31, 2025, primarily staff salary and compensation. Compared to the same period last year, there was an increase of $28,540, mainly due to an increase in research and development personnel.

***Interest Expense:*** Interest expense was $2,535 during the three months ended December 31, 2025, all of which was incurred in respect of amounts borrowed from Beyebe AI.

***Other income:*** We generated $4,338 of other income during the three months ended December 31, 2025, consisting of foreign exchange losses income.

***Net Loss:*** Net loss for the three months ended December 31, 2025 was $130,902, compared to a net loss of $94,877 for the three months ended December 31, 2024. Our net loss reflects expenses incurred seeking to market our products and the absence of significant revenues.

***Liquidity and Capital Resources***

Our operating expenses to date principally have been paid with monies borrowed from Beyebe AI, a subsidiary of Beyebe controlled by Mr. Du, the accrual of expenses due to related parties, licensing fees and royalties received pursuant to the Licensing Agreement with Beyebe and $947,174 received from a private placement of our common stock completed in 2025.

On December 31, 2023 (the "Execution Date"), we entered into a Loan Agreement with Beyebe AI wherein it agreed to lend us up to $1,000,000 during the period commencing on the Execution Date of the Loan Agreement and ending on the third anniversary thereof. All amounts borrowed will bear interest at the rate of 7.50% per annum and are payable in full on the third anniversary of the Execution Date. All amounts borrowed and interest accrued thereon are to be repaid on each anniversary of the Execution Date of the Loan Agreement and may immediately be reborrowed up to the $1,000,000 limit. Any amount not paid on its due date will bear additional interest at the rate of 0.1% per day. The amount outstanding pursuant to this loan as of December 31, 2025, was $180,419, inclusive of accrued interest of $2,867.

To meet our expenses over the next twelve months we likely will require more than the amount of our cash on hand and the amount we will receive as license fees and royalties under the agreement with Beyebe. To meet our cash needs we intend to increase our borrowings under our agreement with Beyebe AI and, where possible, defer payment of expenses. Nevertheless, we will likely seek to acquire such additional amounts as we may need or anticipate that we will need in the future, as necessary, through loans from or capital contributions by our stockholders, management or other investors. We have no specific plans, understandings or agreements with respect to the raising of such funds, and we may seek to raise the required capital by the issuance of equity or debt securities or by other means. Since we have no such arrangements or plans currently in effect, our inability to raise funds for the consummation of an acquisition may have a severe negative impact on our ability to become a viable company.

At December 31, 2025, we had cash and equivalents of $26,053. As of such date, our total liabilities were $1,131,407, of which, $1,053,323 were current liabilities and of which $588,906 was due to related parties. At December 31, 2025, we had a working capital deficit in excess of $1,013,000 and a shareholder deficit of $943,896. These conditions, together with our history of losses and inability to generate significant revenues, among others, raise substantial doubt about our ability to continue as a going concern. Our ability to continue as a going concern is dependent upon our ability to meet our financial requirements, raise additional capital, and the success of our future operations as described above.

We anticipate incurring a minimum of $750,000 in expenses over the next twelve months and could incur more significant expenses if necessary. In all likelihood we will remain dependent upon the efforts of Mr. Du and his willingness and that of our principal stockholders to provide the capital necessary to continue our business and fund our cash needs until we generate meaningful revenues or raise capital from third parties. There can be no assurance that we will be able to raise the funds necessary to fund our operations until such time as we are generating positive cash flow or can otherwise fund our operations. If we were to fail to raise the capital necessary to maintain our operations our business would be adversely affected and our common stock would likely become worthless. Additional issuances of equity or convertible debt securities to raise capital or increases in the amount of our debt or the rate of interest paid for amounts borrowed, will increase our interest expense or result in dilution to our current shareholders. We could be required to issue equity securities at prices we believe are below the true value of our common stock which could cause the price of our common stock to decrease. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional borrowings could require that we grant the lenders a security interest or other rights that impede our ability to operate as we deem best for our shareholders. Further, any default under a loan agreement could result in an action which could force us to seek bankruptcy protection. Additional financing may not be available upon acceptable terms, or at all.

Our ability to obtain funds through the issuance of debt or equity is dependent upon the state of the financial markets at such time as we may seek to raise funds. The state of the capital markets may be adversely impacted by various risks and uncertainties, including, but not limited to future and current impacts of global events such as public health crises, ongoing or new conflicts, banking crises, increases in inflation, the imposition of tariffs and shifts in government alliances and other risks detailed in the risk factors detailed in our most recent Annual Report on Form 10-K.

***Cash Flows***

The following is a summary of cash provided by or used in each of the indicated types of activities during the three months ended December 31, 2025 and 2024:

---

| | | |
|:---|:---|:---|
|  | **For the three months ended December 31,** | **For the three months ended December 31,** |
|  | **2025** | **2024** |
|  | **US$** | **US$** |
|  | **(Unaudited)** | **(Unaudited)** |
| Cash provided by (used in) |  |  |
| Operating activities | (85524) | 38770 |
| Investing activities |  |  |
| Financing activities | 92288 | (60110) |
| Effect of foreign currency translation | (7597) | 9277 |
| **Net increase (decrease) in cash** | **(833)** | **(12063**) |

---

 

*Cash provided by operating activities*

Cash used in operating activities was $85,524 for the three months ended December 31, 2025. The use of cash by our operating activities reflects the fact that the revenues received from Beyebe pursuant to our license agreement were less than the amounts accrued as expenses and other payables, operating lease liabilities and amounts paid to shareholders, even after offsetting the amounts resulting from a decrease in deposits and other receivables. We are incurring expenses to develop our business operations and management organization in excess of the amounts being generated from operations and accruing amounts due to related parties to sustain our operations. It is likely that our expenses will increase over the immediate future as we continue to expand our operations.

*Cash provided by financing activities*

Cash provided by financing activities was $92,288 in the three months ended December 31, 2025. The net cash provided by financing activities consisted of advances from a related party for paying expenses of the Company. We will remain dependent upon advances from related parties to develop our business until such time as we are generating positive cash flow or can raise debt or equity from third parties.

**Contractual Obligations**

At December 31, 2025, our significant contractual obligations included $183,405 due to Beyebe AI and $388,208 due to Beyebe and accrued expenses and other payables of $411,511 due to third parties.

***Off-Balance Sheet Arrangements***

We have not entered into any financial guarantees or other commitments to guarantee the obligations of any third parties. We have not entered into any derivative contracts that are indexed to our shares and classified as stockholders' equity or that are not reflected in our consolidated financial statements. Furthermore, we do not have any retained or contingent interest in assets transferred to an unconsolidated entity that serves as credit, liquidity or market risk support to such entity. We do not have any variable interest in any unconsolidated entity that provides financing, liquidity, market risk or credit support to us or engages in leasing, hedging or research and development services with us.

***Critical Accounting Policies and Estimates***

Our management's discussion and analysis of our financial condition and results of operations is based on our consolidated financial statements, which were prepared in accordance with US GAAP. While our significant accounting policies are more fully described in Note 2 to our consolidated financial statements, we believe the following accounting policies are the most critical to aid you in fully understanding and evaluating this management discussion and analysis.

***Going Concern***

Our financial statements have been prepared assuming that we will continue as a going concern. We have yet to generate revenues sufficient to maintain our operations, incurred a net loss of $130,902 for the three months ended December 31, 2025, have an accumulated deficit of $1,898,561 as of December 31, 2025, and expect to incur future additional losses. Our cash was $26,053 as of December 31, 2025, which is not adequate for the balance of our current fiscal year and additional financing is necessary to maintain our operations. These factors raise substantial doubt about our ability to continue as a going concern. Our capital requirements will depend on many factors, in particular the speed at which we seek to develop our business, the number of software products we seek to develop and our ability to generate revenues. In all likelihood we will remain dependent upon the efforts of our principal stockholders to provide the capital necessary to continue our business and fund our cash needs until we generate meaningful revenues. There can be no assurance that we will be able to raise the funds necessary to fund our operations until such time as we are generating positive cash flow. Our financial statements do not include any adjustments relating to the recoverability and classification of recorded assets, or the amounts and classifications of liabilities that might be necessary should the Company be unable to continue as a going concern.

***Basis of Presentations***

Our financial statements are prepared in accordance with US GAAP and the requirements of Regulation S-X promulgated by the Securities and Exchange Commission ("SEC").

***Use of Estimates***

In preparing financial statements in conformity with US GAAP, management makes estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the dates of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates, required by management, include the recoverability of long-lived assets, allowance for doubtful accounts, and the reserve for obsolete and slow-moving inventories. Actual results could differ from those estimates.

***Revenue Recognition***

The Company follows Accounting Standards Update ("ASU") 2014-09 (and related amendments subsequently issued in 2016), Revenue from Contracts with Customers (ASC 606). The core principle underlying FASB ASC 606 is that the Company will recognize revenue to represent the transfer of goods and services to customers in an amount that reflects the consideration to which the Company expects to be entitled in such exchange. This will require the Company to identify contractual performance obligations and determine whether revenue should be recognized at a point in time or over time, based on when control of goods and services transfers to a customer. The Company's revenue streams are recognized when control of goods and services transfers to a customer.

FASB ASC Topic 606 requires use of a new five-step model to recognize revenue from customer contracts. The five-step model requires the Company (i) identify the contract with the customer, (ii) identify the performance obligations in the contract, (iii) determine the transaction price, including variable consideration to the extent that it is probable that a significant future reversal will not occur, (iv) allocate the transaction price to the respective performance obligations in the contract, and (v) recognize revenue when (or as) the Company satisfies each performance obligation.

The Company derives its revenues from product sales and professional service contracts with its customers, with revenues recognized upon delivery of services and products. Persuasive evidence of an arrangement is demonstrated via professional service contracts and invoices; and the service price to the customer is fixed upon acceptance of the professional services contract. The Company recognizes revenue when professional service is rendered to the customer and collectability of payment is reasonably assured. These revenues are recognized at a point in time after all performance obligations are satisfied. Revenue is recognized net of returns and value-added tax charged to customers.

***Recent Accounting Pronouncements***

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. ASU 2023-09 expands existing income tax disclosures for rate reconciliations by requiring disclosure of certain specific categories and additional reconciling items that meet quantitative thresholds and expands disclosures for income taxes paid by requiring disaggregation by certain jurisdictions. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. We are currently evaluating the impact of adopting the standard and do not expect that the adoption of this guidance will have a material impact on our financial position, results of operations and cash flows.

Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the SEC did not or are not believed by management to have a material impact on the Company's present or future CFS.

**Item 4. Controls and Procedures.**

**Disclosure Controls and Procedures**

Management of our Company is responsible for maintaining disclosure controls and procedures that are designed to ensure that information required to be disclosed in the reports that we file or submit under the Securities Exchange Act of 1934 (the "Exchange Act") is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission's rules and forms. In addition, the disclosure controls and procedures must ensure that such information is accumulated and communicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate, to allow timely decisions regarding required financial and other required disclosures.

An evaluation of the effectiveness of our disclosure controls and procedures (as defined in Rules 13(a)-15(e) and 15(d)-15(e) of the Exchange Act) at December 31, 2025 was carried out under the supervision and with the participation of our Chief Executive Officer and our Chief Financial Officer. Based on their evaluation of our disclosure controls and procedures, they concluded that at December 31, 2025, such disclosure controls and procedures were not effective. This was due to our limited resources, including the absence of a financial staff with accounting and financial expertise and deficiencies in the design or operation of our internal control over financial reporting that adversely affected our disclosure controls and that may be considered to be "material weaknesses."

We plan to designate individuals responsible for identifying reportable developments and to implement procedures designed to remediate the material weakness by focusing additional attention and resources in our internal accounting functions at such time as such actions can be properly supported by the financial results of our operations. However, there is no assurance as to when we will undertake to hire the personnel and implement the procedures necessary to remediate the material weaknesses in our disclosure controls and procedures and the material weakness will not be considered remediated until the applicable remedial controls operate for a sufficient period of time and management has concluded, through testing, that these controls are operating effectively.

**Changes in Internal Control over Financial Reporting**

There have not been any changes in our internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, during our most recently completed fiscal quarter which is the subject of this report that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

**PART II – OTHER INFORMATION**

**Item 1. Legal Proceedings**

We are not currently party to any material legal or administrative proceedings and are not aware of any claim which might lead to a material legal claim or proceeding being commenced us in the foreseeable future.

**Item 1A. Risk Factors**

Reference is made to the risks and uncertainties disclosed in Item 1A ("<u>Risk Factors</u>") of our Annual Report on Form 10-K for the year ended September 30, 2025 (the "2025 Form 10-K"), which are incorporated by reference into this report. Prospective investors are encouraged to consider the risks described in the 2025 Form 10-K, Management's Discussion and Analysis of Financial Condition and Results of Operations contained in this report and other information publicly disclosed or contained in documents we file with the Securities and Exchange Commission before purchasing our securities.

**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds**

During the quarter ended December 31, 2025, we did not have any sales of equity securities in transactions that were not registered under the Securities Act of 1933, as amended, that have not been previously reported in a report filed pursuant to the Exchange Act.

**Item 3. Defaults Upon Senior Securities**

None.

**Item 5. Other Information**

None

**Item 6. Exhibits**

---

| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| [3.1](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-1.htm) | [Articles of Incorporation (Incorporated by reference to Exhibit 3.1 of Form 10 filed July 1, 2024).](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-1.htm) |
| [3.2](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001698/g084479_ex3-8.htm) | [Certificate of Amendment to Certificate of Incorporation filed October 8, 2024 (Incorporated by reference to Exhibit 3.8 to Report on Form 8-K filed October 15, 2024)](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001698/g084479_ex3-8.htm) |
| [3.3](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-2.htm) | [By-Laws (Incorporated by reference to Exhibit 3.2 of Form 10 filed July 1, 2024).](http://www.sec.gov/Archives/edgar/data/2016167/000175392624001179/g084309_ex3-2.htm) |
| [31.1\*](g085128_ex31-1.htm) | [Certification of Chief Executive Officer pursuant to Rule 13a-14 or Rule 15d-14 of Securities Exchange Act of 1934.](g085128_ex31-1.htm) |
| [31.2\*](g085128_ex31-2.htm) | [Certification of Chief Financial Officer pursuant to Rule 13a-14 or Rule 15d-14 of Securities Exchange Act of 1934.](g085128_ex31-2.htm) |
| [32.1\*\*](g085128_ex32-1.htm) | [Certification of Chief Executive Officer pursuant to Section 906 of Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).](g085128_ex32-1.htm) |
| [32.2\*\*](g085128_ex32-2.htm) | [Certification of Chief Financial Officer pursuant to Section 906 of Sarbanes-Oxley Act of 2002 (18 U.S.C. Section 1350).](g085128_ex32-2.htm) |
| 101.INS | Inline XBRL Instance Document |
| 101.SCH | Inline XBRL Taxonomy Extension Schema |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation |
| 101.DEF | Inline XBRL Taxonomy Extension Definition |
| 101.LAB | Inline XBRL Taxonomy Extension Label |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

---

\*Filed herewith

\*\*Furnished herewith

**SIGNATURES**

Pursuant to the requirements of section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **TRANSIT PRO TECH INC.** | **TRANSIT PRO TECH INC.** |
| Dated: February 16, 2026 | By: | */S/ Weihong Du* |
|  |  | Weihong Du |
|  |  | Chief Executive Officer |

---

## Exhibit 31.1

**Exhibit 31.1**

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER<br> PURSUANT TO RULE 13a-14(a) UNDER THE EXCHANGE ACT

I, Weihong Du, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Transit Pro Tech Inc.

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

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

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

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

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

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

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

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

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

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

---

| |
|:---|
| Dated: February 16, 2026 |
| */s/ Weihong Du* |
| Weihong Du |
| Chief Executive Officer (Principal Executive Officer) |

---

## Exhibit 31.2

**Exhibit 31.2**

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER<br> PURSUANT TO RULE 13a-14(a) UNDER THE EXCHANGE ACT

I, Li'ou Xie, certify that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. I have reviewed this quarterly report on Form 10-Q of Transit Pro Tech Inc.

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

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

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

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

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

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

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

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

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

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

---

| |
|:---|
| Dated: February 16, 2026 |
| */s/ Li'ou Xie* |
| Li'ou Xie |
| Chief Financial Officer (Principal Financial Officer) |

---

## Exhibit 32.1

**Exhibit 32.1**

CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER<br> PURSUANT TO<br> SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002<br> (18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Transit Pro Tech Inc., a Delaware corporation (the "Company"), on Form 10-Q for the period ended December 31, 2025, as filed with the Securities and Exchange Commission (the "Report"), Weihong Du, Chief Executive Officer of the Company, does hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Dated: February 16, 2026

---

| |
|:---|
| */s/ Weihong Du* |
| Weihong Du |
| Chief Executive Officer (Principal Executive Officer) |

---

[A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.]

## Exhibit 32.2

**Exhibit 32.2**

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER<br> PURSUANT TO<br> SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002<br> (18 U.S.C. SECTION 1350)

In connection with the Quarterly Report of Transit Pro Tech Inc., a Delaware corporation (the "Company"), on Form 10-Q for the period ended December 31, 2025, as filed with the Securities and Exchange Commission (the "Report"), Shang-Chai Kung, Chief Financial Officer of the Company, does hereby certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. ss. 1350), that:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Dated: February 16, 2026

---

| |
|:---|
| */s/ Li'ou Xie* |
| Li'ou Xie<br> Chief Financial Officer (Principal Financial Officer) |

---

[A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company. and furnished to the Securities and Exchange Commission or its staff upon request.]