ZONE Zone Frontier Inc.

“We lack a sufficient number of trained professionals with the appropriate GAAP technical expertise to identify, evaluate, and account for complex transactions and review valuation reports prepared by external specialists.”

“We lack a sufficient number of trained professionals with the expertise to design, implement, and execute a formal risk assessment process and formal accounting policies, procedures, and controls over accounting and financial reporting to ensure the timely and accurate recording of financial transactions while maintaining a segregation of duties.”

“Based on our evaluation, we determined that, as of June 30, 2026, our internal control over financial reporting was not effective due to the following material weaknesses:”

“our principal executive officer has concluded that, as of such date, our disclosure controls and procedures were not effective at a reasonable assurance level due to the material weaknesses in internal control over financial reporting described below.”

“During its evaluation of the effectiveness of internal control over financial reporting as of June 30, 2026, management identified material weaknesses as described under Item 9A. Controls and Procedures. We are undertaking remedial measures, which measures will take time to implement and test, to address these material weaknesses.”