CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS CAL MICROTURBINE, INC. REVIEWED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 FOR THE SIX MONTHS ENDED JUNE 30, 2024 (NO ASSURANCE PROVIDED) AND FINANCIAL STATEMENTS

Scott M. Biehl, CPA Andy R. Jones, CPA Graham S. Applebaum, CPA CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS 1067 PARK VIEW DRIVE • COVINA, CA 91724-3748 • (626) 858-5100 • W W W.ROGERSCLEM.COM To the Board of Directors Cal Microturbine, Inc. Costa Mesa, CA Other Matter - Prior-Period Financial Statements Management's Responsibility for the Financial Statements Accountant's Responsibility We are required to be independent of Cal Microturbine, Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our review. Independent Accountant's Review Report We have reviewed the accompanying interim financial statements of Cal Microturbine, Inc. (a California corporation), which comprise the balance sheet as of June 30, 2025, and the related statements of income, stockholders' equity, and cash flows for the six months then ended, and the related notes to the interim financial statements. A review includes primarily applying analytical procedures to management's financial data and making inquiries of company management. A review is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding the interim financial statements as a whole. Accordingly, we do not express such an opinion. Management is responsible for the preparation and fair presentation of these interim financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation and maintenance of internal control relevant to the preparation and fair presentation of interim financial statements that are free from material misstatement whether due to fraud or error. The financial statements as of and for the six months ended June 30, 2024 are presented for comparative purposes. We were not engaged to audit, review, or compile those financial statements and, accordingly, we do not express an opinion, a conclusion, nor provide any assurance on them. Our responsibility is to conduct the review engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. Those standards require us to perform procedures to obtain limited assurance as a basis for reporting whether we are aware of any material modifications that should be made to the interim financial statements for them to be in accordance with accounting principles generally accepted in the United States of America. We believe that the results of our procedures provide a reasonable basis for our conclusion.

Scott M. Biehl, CPA Andy R. Jones, CPA Graham S. Applebaum, CPA CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS 1067 PARK VIEW DRIVE • COVINA, CA 91724-3748 • (626) 858-5100 • W W W.ROGERSCLEM.COM Accountant's Conclusion Supplementary Information ROGERS, CLEM & COMPANY Covina, California The supplementary information included in Schedule I and II is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from, and relates directly to, the underlying accounting and other records used to prepare the financial statements. The supplementary information has been subjected to the review procedures applied in our review of the basic financial statements. We are not aware of any material modifications that should be made to the supplementary information. We have not audited the supplementary information and do not express an opinion on such information. October 9, 2025 Based on our review, we are not aware of any material modifications that should be made to the accompanying interim financial statements in order for them to be in accordance with accounting principles generally accepted in the United States of America.

June 30, June 30, 2025 2024 CURRENT ASSETS: Cash $ 5,153,333 $ 471,055 Accounts receivable, net of expected credit losses of $326,231 and $0 7,592,544 1,301,899 Inventory, net of reserves of $83,522 and $220,000 431,022 1,760,023 Current portion of notes receivable 607,815 - Prepaid expenses 456,719 546,056 Other tax receivables - 35,463 Total current assets 14,241,433 4,114,496 PROPERTY, PLANT, AND EQUIPMENT, net of accumulated depreciation of $344,905 and $268,299 105,129 181,735 NON-CURRENT ASSETS: Vendor deposits 716,509 271,219 Right-of-use assets under operating lease 431,161 570,888 Total assets $ 15,494,232 $ 5,138,338 ASSETS CAL MICROTURBINE, INC. BALANCE SHEETS JUNE 30, 2025 AND 2024 (No Assurance Provided) See Independent Accountant's Review Report and the accompanying notes which are an integral part of these financial statements

June 30, June 30, 2025 2024 CURRENT LIABILITIES: Accounts payable $ 4,231,183 $ 601,390 Accrued expenses 214,877 201,712 Customer deposits 4,734,070 477,314 Income tax payable 434,146 190,594 Deferred revenue 1,855,106 1,808,711 Line of credit - 407,367 Due to shareholders - 400,000 Current portion of operating lease liabilities 229,244 305,427 Current portion of notes payable 18,456 19,863 Total current liabilities 11,717,082 4,412,378 LONG TERM LIABILITIES: Operating lease liabilities, net of current portion 166,336 238,685 Notes payable, net of current portion 20,458 37,556 Total liabilities 11,903,876 4,688,619 STOCKHOLDERS' DEFICIT Common stock, $1 par value, 100,000 shares authorized and 10,000 issued and outstanding 10,000 10,000 stockholders' equity 3,580,356 439,719 Total stockholders' equity 3,590,356 449,719 Total liabilities and stockholders' equity $ 15,494,232 $ 5,138,338 JUNE 30, 2025 AND 2024 LIABILITIES AND STOCKHOLDERS' EQUITY CAL MICROTURBINE, INC. BALANCE SHEETS (No Assurance Provided) See Independent Accountant's Review Report and the accompanying notes which are an integral part of these financial statements

June 30, June 30, 2025 2024 NET SALES $ 19,644,325 $ 5,524,505 COST OF SALES 14,492,847 3,325,403 Gross profit 5,151,478 2,199,102 SELLING, GENERAL AND ADMINISTRATIVE EXPENSES 1,888,141 1,529,929 Income from operations 3,263,337 669,173 OTHER INCOME (EXPENSE): Interest income 83,187 629 Other income (expense) 113,866 334,233 Interest expense (4,118) (13,393) Total other income 192,935 321,469 Income before provision for income taxes 3,456,272 990,642 PROVISION FOR INCOME TAXES: 53,103 13,694 Net income $ 3,403,169 $ 976,948 STATEMENTS OF INCOME CAL MICROTURBINE, INC. FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (No Assurance Provided) See Independent Accountant's Review Report and the accompanying notes which are an integral part of these financial statements

RETAINED EARNINGS/ COMMON ACCUMULATED STOCK DEFICIT TOTAL Balance at December 31, 2023 (Audited) $ 10,000 $ (47,480) $ (37,480) Net income - 976,948 976,948 Distributions - (489,749) (489,749) Balance at June 30, 2024 (No assurance provided) $ 10,000 $ 439,719 $ 449,719 Balance at December 31, 2024 (Audited) $ 10,000 $ 930,190 $ 940,190 Net income 3,403,169 - 3,403,169 Distributions - (753,003) (753,003) Balance at June 30, 2025 (Reviewed) $ 10,000 $ 3,580,356 $ 3,590,356 CAL MICROTURBINE, INC. STATEMENTS OF STOCKHOLDERS' EQUITY FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 See Independent Accountant's Review Report and the accompanying notes which are an integral part of these financial statements

June 30, June 30, CASH FLOWS FROM OPERATING ACTIVITIES: 2025 2024 Net income $ 3,403,169 $ 976,948 Adjustments to reconcile net income to net cash from operating activities: Depreciation 30,997 20,878 Credit losses 326,231 - Changes in operating assets and liabilities: Accounts receivable (6,327,105) (495,047) Inventory 169,091 139,547 Income taxes 52,154 13,694 Prepaid expenses 14,378 (121,324) Other taxes receivable - (535) Accounts payable 2,795,854 534,035 Accrued expenses (45,071) 721 Customer deposits (2,258,682) (1,851,142) Vendor deposits 3,495,673 256,745 Right-of-use assets under operating lease (3,598) (11,665) Deferred revenue (471,539) (35,119) Net cash provided by (used in) operating activities 1,181,552 (572,264) CASH FLOWS FROM INVESTING ACTIVITIES: Proceeds on notes receivable 1,910,008 - Net cash provided by investing activities 1,910,008 - CASH FLOWS FROM FINANCING ACTIVITIES: Net proceeds (payments) on credit line (193,146) 407,367 Payments on notes payable (6,621) (14,034) Shareholder distributions (429,649) (400,000) Net cash used in financing activities (629,416) (6,667) Net increase (decrease) in cash 2,462,144 (578,931) CASH, beginning of year 2,691,189 1,049,986 CASH, end of year $ 5,153,333 $ 471,055 CAL MICROTURBINE, INC. STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 See Independent Accountant's Review Report and the accompanying notes which are an integral part of these financial statements

CAL MICROTURBINE, INC. STATEMENT OF CASH FLOWS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 June 30, June 30, 2025 2024 SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Cash paid during the period for: Interest $ 4,118 $ 13,393 Income taxes $ - $ - Right-of-use assets under operating agreements entered into $ 84,667 $ 95,935 Pass-through entity tax payments $ - $ - (No Assurance Provided) See Independent Accountant's Review Report and the accompanying notes which are an integral part of these financial statements

1. ORGANIZATION AND BUSINESS: 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: USE OF ESTIMATES RECENT ACCOUNTING PRONOUNCEMENTS FAIR VALUE OF FINANCIAL INSTRUMENTS CASH AND CASH EQUIVALENTS CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 The Company uses the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Company's primary business activity is the sale and rental of turbines and service contracts for ongoing maintenance related to this equipment. It exclusively distributes Capstone Green Energy products, with revenue derived from equipment, parts and labor. The Company operates in Costa Mesa, California and has storage facilities in Fairfield and Rancho Dominguez, California. Cash includes cash on hand and deposits with financial institutions. The Company maintains its cash in accounts that, at times, may be in excess of the amounts insured by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in such accounts. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures , which provides for improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. This ASU is effective for the Company beginning on April 1, 2026. The Company is currently evaluating the impact of this new guidance on its financial statements. The carrying amounts of cash, accounts receivable, accounts payable and accrued expenses approximate fair value due to the short maturity of these instruments. The carrying value of the notes payable and approximates fair value based on existing rates being equal to or similar to rates offered to the Company for debt of the same maturity. The carrying value of right of use assets and related lease liabilities approximates fair value based on existing lease rates and terms being equal or similar to rates and terms offered to the Company for leases of the same maturity. See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) ACCOUNTS RECEIVABLE ALLOWANCE FOR CREDIT LOSSES INVENTORY PROPERTY AND EQUIPMENT Property and equipment are carried at cost. Depreciation is provided over the estimated useful lives of the assets using the straight line method. The estimated useful lives are as follows: The Company requires non-refundable deposits for its equipment sales. Trade receivables are recorded at their estimated collectible amounts. Trade credit is generally extended on a short-term basis; thus trade receivables do not bear interest. Inventory is stated at the lower of cost or net realizable value. Cost is determined using the average cost method. The Company maintains inventory reserves to account for potential losses arising from obsolete or unsellable inventory, as well as adjustments necessary to state inventory at the lower of cost or net realizable value. The Company recognizes an allowance for credit losses for trade and other receivables to present the net amount expected to be collected as of the balance sheet date. Such allowance is based on the credit losses expected to arise over the life of the asset which includes consideration of past events and historical loss experience, current events and also future events based on our expectation as of the balance sheet date. Receivables are written off when the Company determined that such receivables are deemed uncollectible. The Company pools its receivables based on similar risk characteristics in estimating its expected credit losses. In situations where a receivable does not share the same risk characteristics with other receivables, the Company measures those receivables individually. The Company also continuously evaluates such pooling decisions and adjusts as needed from period to period as risk characteristics change. The Company utilizes the loss-rate method in determining its lifetime expected credit losses on its receivables. This method is used for calculating an estimate of losses based primarily on the Company’s historical loss experience. In determining its loss rates, the Company evaluates information related to its historical losses, adjusted for current conditions and further adjusted for the period of time that can be reasonably forecasted. Qualitative and quantitative adjustments related to current conditions and the reasonable and supportable forecast period consider all the following: past due receivables, the customer creditworthiness, changes in the terms of receivables, effect of other external forces such as competition, and legal and regulatory requirements on the level of estimated credit losses in the existing receivables. See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) PROPERTY AND EQUIPMENT (Continued) Life 3-5 years Equipment 5-7 years VENDOR DEPOSITS: LEASES Type of Asset Vehicles The costs of normal maintenance, repairs, and minor replacements are charged to expense when incurred. When assets are retired or otherwise disposed of, the costs and related accumulated depreciation are removed from the accounts and any resulting gain or loss is included in income. In certain instances, the Company makes deposits to acquire equipment that is subsequently leased to a customer. In such cases, the equipment is capitalized, and the lease arrangement is accounted for in accordance with applicable lease accounting standards. Vendor deposits represent advance payments made by the Company to equipment suppliers on behalf of customers as part of the Company’s brokerage operations. These deposits are funded by customer deposits received in connection with specific purchase or rental agreements. The Company does not take ownership of the equipment and acts solely as a broker in the transaction. Accordingly, vendor deposits are recorded as other assets and are relieved upon completion of the transaction, typically when the vendor delivers the equipment directly to the customer. No asset is capitalized, and no revenue is recognized until the Company’s performance obligations under the brokerage agreement are satisfied. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. As most of the leases do not provide an implicit rate, the incremental borrowing rate is used based on the information available at commencement date in determining the present value of lease payments. The Company uses the implicit rate when readily determinable. The operating lease ROU asset also includes any lease payments made and excludes lease incentives. The lease terms may include options to extend or terminate the lease when it is reasonably certain that the option will be exercised. Lease expense for lease payments is recognized on a straight-line basis over the lease term. The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities, and operating lease liabilities on the balance sheet. ROU assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the Company's obligation to make lease payments arising from the lease. See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) LEASES (Continued) REVENUE RECOGNITION 2025 2024 2023 Trade accounts receivable $ 7,918,775 $ 1,301,899 $ 2,372,866 Deferred revenue $ 1,855,106 $ 1,808,711 $ 1,880,556 The Company does not have any materially significant payment terms associated with its customer's contracts and payment is due and collected as previously noted. The Company does not offer material rights of return or service-type warranties. Under legacy guidance, the Company recognized revenues at a point in time when the products are shipped and title passes to the customer, upon meeting relevant revenue recognition criteria. Under ASC 606, the timing of revenue recognition for all revenue streams continue to be recognized at a point in time, and our performance obligations and revenue recognition timing and practices are substantially similar to how revenues were recorded under legacy guidance. The Company has lease agreements with lease and non-lease components, which are generally accounted for separately. For certain equipment leases, such as vehicles and microturbines, the Company accounts for the lease and non-lease components as a single lease component. Additionally, for certain equipment leases, the Company applies a portfolio approach to effectively account for the operating lease ROU assets and liabilities. The following table summarizes the accounts receivable and deferred revenues as of June 30, 2025, 2024, and 2023: Deferred revenues primarily relate to payments received from customers prior to satisfaction of the Company's performance obligations for warranty service work. Revenue is amortized on a straight-line basis over the term of the related contract, which generally reflects the satisfaction of performance obligations. Deferred revenue is being evaluated for classification of short and long-term portions. Of the amounts recorded as deferred revenues as of June 30, 2024 and 2023, $471,539 and $35,119 was recognized as revenue during the six months ended June 30, 2025 and 2024, respectively. Trade receivables represent receivables for any portion of the equipment sales price not paid by the finance company, amounts due for sales of parts and service performed, and amounts owed for equipment rental. Management evaluates collectability of receivables and estimates an allowance for credit losses based on the age of the receivable and historical collection experience, which is recorded within “Accounts receivable” on the balance sheet with the receivables presented net of the allowance. (No Assurance Provided) (No Assurance Provided) See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued) REVENUE RECOGNITION (Continued) SHIPPING AND HANDLING COSTS INCOME TAXES The Company expenses sales commissions as incurred, as the amortization period for such costs would be less than one year. The Company does not disclose the value of unsatisfied performance obligations for contracts with an original expected length of one year or less. The effect of applying these practical expedients is not material. The Company has elected to be taxed as an "S" corporation for income tax purposes. The taxable income of the Company is reported on the personal income tax return of the stockholders. However, the Company is subject to a California tax equal to 1.5% of taxable income or $800, whichever is greater. Taxes collected from customers and remitted to governmental authorities are recorded on a net basis (excluded from revenue). Shipping costs incurred subsequent to transfer of control to external customers are recognized as cost of sales. Discounts that the Company offers to customers are accounted for as a reduction of revenues at the time of sale. The Company subleases certain assets for which it is the lessee under non-cancelable lease agreements. Revenues from sublease agreements is recognized as rental income on a straight-line basis over the term of the sublease. Deferred taxes have not been recorded because the Company is only subject to 1.5% California tax rate, any deferred tax is immaterial. Revenues from the sale of equipment are recognized upon delivery, passage of title, and signing of the sales contract. Revenue from the sale of parts and service is recognized upon delivery of parts to the customer or when service work is performed. Sales discounts and service coupons are accounted for as a reduction to the sales price at the point of sale. Revenue from equipment rentals is recognized at monthly intervals. Shipping and handling costs are expensed as incurred and are included in costs of goods sold in the accompanying statements of income. Total shipping and handling cost incurred was approximately $83,400 and $41,500 for the six months ended June 30, 2025 and 2024, respectively. The Company receives deposits from customers in advance of fulfilling equipment sales contracts as well as rental contracts. Those deposits are recorded as a liability until the underlying performance obligation is satisfied, and which point revenue is recognized. See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 3. ACCOUNTS RECEIVABLE: Accounts receivable as of June 30, 2025 and 2024 consisted of the following: 2025 2024 Trade accounts receivable $ 7,918,775 $ 1,301,899 Less: allowance for credit losses (326,231) - $ 7,592,544 $ 1,301,899 4. INVENTORY: Inventories as of June 30, 2025 and 2024 consisted of the following: 2025 2024 Inventory $ 514,544 $ 1,980,023 Less: inventory reserves (83,522) (220,000) $ 431,022 $ 1,760,023 5. PREPAID EXPENSES: Prepaid expenses as of June 30, 2025 and 2024 consisted of the following: 2025 2024 Prepaid factory protection plan $ 414,162 $ 293,932 Other prepaid expenses 42,557 252,124 $ 456,719 $ 546,056 6. PROPERTY AND EQUIPMENT: Property and equipment as of June 30, 2025 and 2024 consisted of the following: 2025 2024 Vehicles $ 252,034 $ 252,034 Equipment and tools 51,885 51,885 Leased equipment 146,115 146,115 450,034 450,034 Less: accumulated depreciation (344,905) (268,299) $ 105,129 $ 181,735 (No Assurance Provided) (No Assurance Provided) (No Assurance Provided) (No Assurance Provided) See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 6. PROPERTY AND EQUIPMENT: (Continued) 7. NOTES RECEIVABLE: Notes receivable as of June 30, 2025 and 2024 consisted of the following: 2025 2024 $ 607,815 $ - Total 607,815 - Less: current portion (607,815) - Long term portion $ - $ - Maturities of notes receivable over the following year are as follows: Period ended June 30, 2026 $ 607,815 $ 607,815 8. VENDOR DEPOSITS: Vendor deposits as of June 30, 2025 and 2024 consisted of the following: 2025 2024 Equipment for purchase $ 685,725 $ 240,435 Equipment for lease 30,784 30,784 $ 716,509 $ 271,219 Note receivable due from E&B Natural Resources Management Corporation. Payments of $123,775 are due monthly, including interest of 9%. Matures November 2025. Secured by related equipment. (No Assurance Provided) (No Assurance Provided) Total depreciation expense charged to operations was $30,997 and $20,878 for the six months ended June 30, 2025 and 2024, respectively. See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 9. ACCRUED EXPENSES: Accrued expenses as of June 30, 2025 and 2024 consisted of the following: 2025 2024 Accrued payroll $ 15,250 $ 25,412 Accrued vacation 31,900 31,900 Accrued distributor 158,577 - Sales tax payable 5,026 19,745 Pension plan payable 4,124 76,522 Other accrued expenses - 48,133 $ 214,877 $ 201,712 10. DEFERRED REVENUE: 2025 2024 Customer prepayment $ 1,855,106 $ 1,808,711 Less: current portion (1,855,106) (1,808,711) Long term portion $ - $ - 11. INCOME TAXES: 2025 2024 Current tax provision $ 53,103 $ 13,694 12. LINE OF CREDIT: The Company entered into a revolving line of credit with JPMorgan Chase Bank with a maximum borrowing amount of $500,000. The interest rate on the line is 8%. The Company had $0 and $407,367 outstanding as of June 30, 2025 and 2024, respectively. The line of credit is secured by a personal guarantee of the shareholder and is further collateralized by the investment account held within the shareholder's living trust. The Company classifies income as deferred until the time frame has been met within the Company’s revenue recognition policy. As of June 30, 2025 and 2024, deferred revenue consists of the following: (No Assurance Provided) (No Assurance Provided) (No Assurance Provided) See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 13. NOTES PAYABLE: Notes payable as of June 30, 2025 and 2024 consisted of the following: 2025 2024 $ - $ 4,298 38,914 53,121 Total 38,914 57,419 Less: current portion (18,456) (19,863) Long term portion $ 20,458 $ 37,556 Maturities of notes payable obligation over the following three years are as follows: Year Ending 2026 $ 18,456 2027 18,808 2028 1,650 $ 38,914 14. SHAREHOLDER LOANS 15. COMMITMENTS AND CONTINGENCIES: OPERATING LEASES Note payable due to Ally Bank. Due in monthly payments of $1,663, including interest of 9.54%. Matures July 2027. The loan is secured by the related vehicle. The Company leases various equipment, vehicles and facilities under long-term, non-cancelable operating lease agreements. The Company leases facilities in Costa Mesa, CA at $6,515 per month through January 2026. The agreement also require the Company to pay for all insurance, utilities, and repair and maintenance costs associated with the rented facilities. The Company leases other office facilities with various termination dates. In the normal course of business, it is expected that these leases will be renewed or replaced. Note payable due to US Bank. Due in monthly payments of $873, including interest of 5.99%. Matures November 2024. The loan is secured by the related vehicle. As of June 30, 2025 and 2024, the Company had an outstanding loan from a shareholder in the amount of $0 and $400,000, respectively. The loan is unsecured and non-interest bearing. The loan is repayable on demand, with no specific repayment schedule provided. The shareholder loan balance was distributed to the shareholder in full during the year ended December 31, 2024. (No Assurance Provided) See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 15. COMMITMENTS AND CONTINGENCIES: (Continued) OPERATING LEASES (Continued) Period Ending June 30, 2025 2024 Operating lease cost $ 164,348 $ 296,793 Supplemental cash flow information related to leases was as follows: Period Ending June 30, Cash paid for amounts included in the measurement of lease liabilities: Operating cash flow impact from cash paid for operating leases $ 165,321 $ 309,121 Operating leases: Operating lease right-of-use assets $ 431,161 $ 570,888 Operating lease liabilities, current portion $ 229,244 $ 305,427 Operating lease liabilities, long-term portion 166,336 238,685 Total operating lease liabilities $ 395,580 $ 544,112 Weighted average remaining lease term Operating lease 2 Years 2 Years Weighted average discount rate Operating lease 7.55% 6.50% Significant equipment leases are for micro turbines under long-term, non-cancelable operating lease agreements with various monthly payments and termination dates through June 2027. The total rent paid exclusive of these costs was $79,949 and $236,987 for the six months ended June 30, 2025 and 2024. (No Assurance Provided) See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 15. COMMITMENTS AND CONTINGENCIES: (Continued) OPERATING LEASES (Continued) Future discounted minimum lease obligations under these leases are as follows: Facilities Equipment Year Ending 2026 $ 59,966 $ 169,278 2027 - 108,815 2028 - 55,823 2029 - 40,308 2030 - 10,077 59,966 384,301 Less: imputed interest (578) (48,109) $ 59,388 $ 336,192 16. EMPLOYEE BENEFIT PLAN: 17. COMMITMENTS AND CONCENTRATIONS: 18. FRANCHISE AGREEMENT AND MAJOR SUPPLIER: The Company maintains a 401(k) plan that covers employees 21 years of age and over who have completed three months of service. Matching contributions are funded at the discretion of management. Matching contributions of $192 and $0 were made for the six months ended June 30, 2025 and 2024, respectively. Sales to the five largest customers accounted for approximately 83% and 46% of total sales for the six months ended June 30, 2025 and 2024, respectively. This significant concentration is primarily due to equipment sales to these customers. The Company also purchases substantially all of its inventories from Capstone Green Energy, LLC at the prevailing prices charged to all franchises. The Company’s overall sales could be impacted by the manufacturers' inability or unwillingness to supply the Company with an adequate supply of inventories. The Company has a dealer agreement with Capstone Green Energy, LLC. The agreement generally limits the location of the Company and requires Capstone Green Energy, LLC approval over changes in Company ownership. Capstone Green Energy, LLC is also entitled to terminate the dealer agreement if the Corporation is in material breach of the terms. See Independent Accountant's Review Report

CAL MICROTURBINE, INC. NOTES TO FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 19. FINANCIAL STATEMENT PRESENTATION: 20. SUBSEQUENT EVENTS: The Company entered into an equity purchase agreement with its supplier, Capstone Green Energy, LLC, that finalized August 13, 2025. Total purchase price is $10 million. In connection with the purchase transaction the Company was converted to a Delaware LLC and renamed Cal Microturbine, LLC in August 2025. The Company has evaluated subsequent events through October 9, 2025, the date these financial statements were available to be issued. Comparative figures have been reclassified in order to comply with current quarter's presentation. See Independent Accountant's Review Report

SUPPLEMENTAL INFORMATION

June 30, June 30, 2025 2024 COST OF GOODS SOLD: Purchases $ 12,807,552 $ 1,564,540 Compliance - 5,544 Freight 83,356 41,477 Shop supplies 19,510 35,492 Equipment rent 70,341 207,973 Factory protection plan 1,512,088 1,470,377 Total Cost of Goods Sold $ 14,492,847 $ 3,325,403 CAL MICROTURBINE, INC. SCHEDULE I - COST OF GOODS SOLD DETAIL FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (No Assurance Provided) See Independent Accountant's Review Report

June 30, June 30, 2025 2024 SELLING, GENERAL AND ADMINISTRATIVE EXPENSE: Advertising $ 195 $ 234 Auto and truck 95,440 80,398 Credit losses 326,231 - Bank fees 379 601 Charitable contributions 3,767 3,503 Computer expense 38,415 36,095 Depreciation 30,997 20,878 Dues and subscriptions 3,128 379 Employee benefit programs 192 - Franchise fees 161,892 168,071 Insurance 118,467 132,867 Legal and professional 382,879 248,733 Meals and entertainment 6,170 6,792 Office expense 25,226 19,394 Outside services 32,921 38,605 Rent 49,564 55,572 Repairs and maintenance 1,105 - Salaries and wages 540,916 626,972 Storage 3,064 862 Taxes and licenses 43,411 48,859 Telephone 18,082 14,847 Training 180 - Travel 3,680 22,545 Utilities 1,840 3,722 Total selling, general and administrative expense $ 1,888,141 $ 1,529,929 CAL MICROTURBINE, INC. SCHEDULE II - SELLING, GENERAL AND ADMINISTRATIVE EXPENSE DETAIL FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND 2024 (No Assurance Provided) See Independent Accountant's Review Report