Form 8-K/A

8-K/A — Linkhome Holdings Inc.

Accession: 0001213900-26-098789

Filed: 2026-09-10

Period: 2026-07-01

CIK: 0002017758

SIC: 6531 (REAL ESTATE AGENTS & MANAGERS (FOR OTHERS))

Item: Completion of Acquisition or Disposition of Assets

Item: Financial Statements and Exhibits

Documents

8-K/A — ea0305095-8ka1_linkhome.htm (Primary)

EX-99.1 — AUDITED FINANCIAL STATEMENTS OF CONSTANT INVESTMENTS, INC. AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2025 (ea030509501ex99-1.htm)

EX-99.2 — UNAUDITED INTERIM FINANCIAL STATEMENTS OF CONSTANT INVESTMENTS, INC. AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND JUNE 30, 2026 (ea030509501ex99-2.htm)

EX-99.3 — UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION OF LINKHOME HOLDINGS INC. AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2025 AND AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 2026 (ea030509501ex99-3.htm)

GRAPHIC (ea030509501_ex99-1img1.jpg)

GRAPHIC (ea030509501_ex99-1img2.jpg)

GRAPHIC (ea030509501_ex99-1img3.jpg)

GRAPHIC (ea030509501_ex99-1img4.jpg)

XML — IDEA: XBRL DOCUMENT (R1.htm)

8-K/A — AMENDMENT NO. 1 TO FORM 8-K

8-K/A (Primary)

Filename: ea0305095-8ka1_linkhome.htm · Sequence: 1

true

0002017758

2026-07-01

iso4217:USD

xbrli:shares

iso4217:USD

xbrli:shares

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K/A

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported):

September 10, 2026 (July 1, 2026)

Linkhome Holdings Inc.

(Exact Name of Registrant as Specified in Charter)

Nevada

001-42652

93-4316797

(State or Other Jurisdiction

of Incorporation)

(Commission File Number)

(I.R.S. Employer

Identification No.)

17901 Von Karman Ave, Ste 450

Irvine, CA

92614

(Address of Principal Executive Offices)

(Zip Code)

Registrant’s Telephone Number, Including

Area Code: (800) 680-9158

N/A

(Former name or former address, if changed since

last report)

Check the appropriate box below if the Form 8-K

filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b)

of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common Stock, par value $0.001

LHAI

The Nasdaq Capital Market

Indicate by check mark whether the registrant

is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the

Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Explanatory Note

This

Current Report on Form 8-K/A (this “Amendment”) is being filed by Linkhome Holdings Inc., a Nevada corporation

(the “Company”), to amend and supplement its Current Report on Form 8-K filed with the Securities and Exchange

Commission (the “SEC”) on July 2, 2026 (the “Original Report”), in connection with the consummation on July 1,

2026 of its acquisition of all of the issued and outstanding shares of Constant Investments, Inc., a Texas corporation doing business

as Mortgage One Group (the “Target”), pursuant to that certain stock purchase agreement, dated May 8, 2026, as amended (the

“Agreement”).

The Company is filing this Amendment solely to supplement Item 9.01 of the Original Report

to file (i) the audited financial statements of the Target as of and for the years ended December 31, 2024 and 2025 and the

related notes, (ii) the unaudited interim financial statements of the Target as of and for the six months ended June 30, 2025 and 2026

and the related notes, both (i) and (ii) referred to in Item 9.01(a) below, and (iii) the unaudited pro forma condensed financial

information of the Company and its subsidiaries as of and for the six months ended June 30, 2026, and as of and for the year ended December 31,

2025 and the related notes, referred to in Item 9.01(b) below. Except for the foregoing, this Amendment does not modify or update any

other disclosure contained in the Original Report.

Item 2.01 Completion of Acquisition or

Disposition of Assets.

This Amendment amends

the Original Report to include Item 9.01(a) Financial Statements of Business Acquired and Item 9.01(b) Pro Forma Financial Information,

which were not previously filed with the Original Report and are permitted to be filed by amendment no later than 71 days after the date

on which the Original Report was required to be filed.

The above description

does not purport to be complete and is qualified in its entirety by reference to the Agreement and other agreements relating to this acquisition,

copies of which were filed as exhibits to the Company’s Current Report on Form 8-K filed with the SEC on May 13, 2026, and are incorporated

by reference into this Amendment. The required historical financial statements of the Target and the related pro forma financial information

are contained herein under Item 9.01 of this Amendment.

Item 9.01. Financial Statements and Exhibits.

(a) Financial statements of businesses acquired.

The Company is filing: (i) the audited financial

statements of the Target as of and for the years ended December 31, 2024 and 2025 and the related notes thereto, which are attached

hereto as Exhibit 99.1 and are incorporated herein by reference; and (ii) the unaudited interim financial statements of the Target

as of and for the six months ended June 30, 2025 and 2026, and the related notes thereto, which are attached hereto as Exhibit 99.2 and

are incorporated herein by reference.

(b) Pro forma financial information.

The unaudited pro forma condensed

financial information of the Company and its subsidiaries, consisting of the pro forma consolidated balance sheet as of and for the six

months ended June 30, 2026, the pro forma consolidated statements of operations for the year ended December 31, 2025 and for the

six months ended June 30, 2026, and the related notes thereto, are filed herewith and attached hereto as Exhibit 99.3, and are incorporated

herein by reference.

(d) Exhibits:

Exhibit No.

Description

99.1

Audited Financial Statements of Constant Investments, Inc. as of and

for the years ended December 31, 2024 and 2025

99.2

Unaudited Interim Financial Statements of Constant Investments, Inc.

as of and for the six months ended June 30, 2025 and June 30, 2026

99.3

Unaudited Pro Forma Condensed Combined Financial Information of

Linkhome Holdings Inc. as of and for the year ended December 31, 2025 and as of and for the six months ended June 30, 2026

104

Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

Pursuant to the requirements of the Securities

Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: September 10, 2026

Linkhome Holdings Inc.

By:

/s/ Bill Qin

Name:

Bill Qin

Title:

Chief Executive Officer

EX-99.1 — AUDITED FINANCIAL STATEMENTS OF CONSTANT INVESTMENTS, INC. AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2025

EX-99.1

Filename: ea030509501ex99-1.htm · Sequence: 2

Exhibit 99.1

Constant

Investments, Inc.

Financial

Statements

(With

Supplementary Information)

and Independent Auditor’s Report

December

31, 2024

Constant

Investments, Inc.

Index

Page

Independent Auditor’s Report

F-2

– F-3

Financial Statements

Balance Sheets

F-4

Statements of Operations

F-5

Statements of Changes in Stockholder’s Equity

F-6

Statements of Cash Flows

F-7

Notes to Financial Statements

F-8 – F-12

Supplementary Information

Schedules of Computation of Adjusted Net Worth

F-14

F-1

Independent

Auditor’s Report

Board

of Directors

Constant

Investments, Inc.

Mirada, California

Report

on the Audit of the Financial Statements

Opinion

have audited the financial statements of Constant Investments, Inc. (the Company), which comprise the balance sheet as of December 31,

2024 and the related statements of operations, changes in stockholder’s equity and cash flows for the year then ended, and the

related notes to the financial statements.

our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the financial position

of Constant Investments, Inc. as of December 31, 2024, and the results of its operations and its cash flows for the year then ended,

in accordance with accounting principles generally accepted in the United States of America.

Basis

for Opinion

conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards

applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial

Statements section of our report. We are required to be independent of Constant Investments, Inc. and to meet our other ethical responsibilities,

in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient

and appropriate to provide a basis for our audit opinion.

Responsibilities

of Management for the Financial Statements

Management

is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally

accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation

and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate,

that raise substantial doubt about Constant Investments, Inc.’s ability to continue as a going concern within one year after the

date that the financial statements are available to be issued.

F-2

Auditor’s

Responsibilities for the Audit of Financial Statements

Our

objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,

whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level

of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS and Government

Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting

from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations,

or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or

in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

performing an audit in accordance with GAAS and Government Auditing Standards, we:

● Exercise

professional judgment and maintain professional skepticism throughout the audit.

● Identify

and assess the risks of material misstatement of the financial statements, whether due to

fraud or error, and design and perform audit procedures responsive to those risks. Such procedures

include examining, on a test basis, evidence regarding the amounts and disclosures in the

financial statements.

● Obtain

an understanding of internal control relevant to the audit in order to design audit procedures

that are appropriate in the circumstances, but not for the purpose of expressing an opinion

on the effectiveness of Constant Investments, Inc.’s internal control. Accordingly,

no such opinion is expressed.

● Evaluate

the appropriateness of accounting policies used and the reasonableness of significant accounting

estimates made by management, as well as evaluate the overall presentation of the financial

statements.

● Conclude

whether, in our judgment, there are conditions or events, considered in the aggregate, that

raise substantial doubt about the Constant Investments, Inc.’s ability to continue

as a going concern for a reasonable period of time.

are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit,

significant audit findings, and certain internal control related matters that we identified during the audit.

Supplementary

Information

Our

audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying supplementary information

(Computation of Adjusted Net Worth) is presented for purpose of additional analysis as required by the Uniform Financial Reporting

Standard issued by the U.S. Department of Housing and Urban Development, Office of the Inspector General, and is not a required part

of the 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 information has been subjected to the auditing procedures applied in the audit of the financial

statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting

and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures

in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information

is fairly stated, in all material respects, in relation to the financial statements as a whole.

Other

Reporting Required by Government Auditing Standards

accordance with Government Auditing Standards, we have also issued a report Dated March 27, 2025 on our consideration of Constant

Investments, Inc.’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws,

regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal

control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of

Constant Investments, Inc.’s internal control over financial reporting or on compliance. That report is an integral part of an

audit performed in accordance with Government Auditing Standards in considering Constant Investments, Inc.’s internal control

over financial reporting and compliance.

/s/ Global First Accounting Group, Inc

March 27, 2025

Los

Angeles, California

Kyung

Soo Lee – Partner

Global

First Accounting Group, Inc

F-3

Constant

Investments, Inc.

Balance

Sheet

December

31, 2024

Assets

Current

assets

Cash

and cash equivalents

$ 229,026

Trade

account securities

1,613,539

Accounts

receivable

244,912

Note

receivable

243,789

Mortgage

loans held for sale

9,579,296

Total

current assets

11,910,562

Furniture

and equipment

25,427

Allowance

for depreciation

(18,374 )

Right-of-use

assets

242,379

Allowance

for amortization - ROU

(242,379 )

Security

deposit

1,663

Total

non-current assets

8,716

Total

$ 11,919,278

Liabilities

and Stockholder’s Equity

Current

liabilities

Accrued

expenses

$ 334,905

Income

tax payable

32,000

Warehouse

lines payable

9,363,751

Due

to shareholders

50,000

Current

portion of lease liabilities

Total

current liabilities

9,780,656

Long-term

lease liabilities

Total

liabilities

9,780,656

Stockholder’s

equity

Common

stock - no par value, 19,000 authorized; 10,000 shares issued and outstanding - stated value

1,000

Paid

in capital

1,202,874

Retained

earnings

934,748

Total

stockholder’s equity

2,138,622

Total

$ 11,919,278

The accompanying notes to the financial statements are an integral part of these financial statements

F-4

Constant

Investments, Inc.

Statements

of Operations

Year

Ended December 31, 2024

Revenue

Loan fees and gain on sale of mortgage loans

$ 3,731,141

Total revenues

3,731,141

Expenses

Advertising and promotion

20,040

Commission and direct loan costs

2,576,808

Salaries and payroll taxes

868,593

Office and administration costs

156,135

Rent expenses

112,725

Insurance

11,260

Professional services

28,661

Total expenses

3,774,222

Income (loss) from operations

(43,081 )

Other income (expense):

Unrealized gain (loss) - trade account securities

233,510

Dividend and interest income

34,295

Investment expenses

(13,440 )

Income (loss) before income taxes

211,284

Provision for income taxes

31,800

Net Income (loss)

$ 179,484

The

accompanying notes to the financial statements are an integral part of these financial statements

F-5

Constant

Investments, Inc.

Statements

of Changes In Stockholder’s Equity

Year

Ended December 31, 2024

Common

Stock

Paid-In

Capital

Retained

Earnings

Total

Balance at December 31, 2023

$ 1,000

$ 1,202,317

$ 755,264

$ 1,958,581

Capital Contribution

557

Stockholder distribution

Net Income

179,484

Balance at December 31, 2024

$ 1,000

$ 1,202,874

$ 934,748

$ 2,138,622

The

accompanying notes to the financial statements are an integral part of these financial statements

F-6

Constant

Investments, Inc.

Statements

of Cash Flows

Year

Ended December 31, 2024

Cash flows from operating activities

Net income

$ 179,484

Adjustments to reconcile net Income to net cash provided (used) in operating activities

Depreciation and amortization

3,314

Amortization expense - ROU assets

52,109

Repayment of ROU lease liabilities

(54,899 )

Restricted cash

125,000

Accounts receivable

(188,268 )

Mortgage loans held for sale

(4,637,115 )

Security deposit

6,765

Accrued expenses

259,985

Payroll and payroll taxes payable

(11,950 )

Income tax payable

31,000

Warehouse line payable

4,546,676

Net cash provided (used) in operating activities

312,101

Cash flows from investing activities

Note receivable

126,211

Trade account securities

(712,817 )

Net cash provided (used) in investing activities

(586,606 )

Cash flows from financing activities

Capital contribution

557

Due to shareholders

50,000

Net cash provided (used) by financing activities

50,557

Net increase (decrease) in cash

(223,948 )

Cash, beginning of year

452,974

Cash, end of year

$ 229,026

Supplemental disclosure of cash flow information

Taxes paid

$ 800

Interest paid

$ -

The

accompanying notes to the financial statements are an integral part of these financial statements

F-7

Constant

Investments, Inc.

Notes

to Financial Statements

December

31, 2024

Note

1 - Business and summary of significant accounting policies

Business

Constant

Investments, Inc. (the “Company”) is a California Corporation. The Company was incorporated in 2011 and is based in Buena

Park, California. The Company operates under a DBA Mortgage One Group.

The

Company is engaged as a mortgage lender that funds and processes financing and refinancing of real estate loans and sells them to investors.

Licensing

and regulations

The

Company is regulated by California and other various states’ Division of Real Estate, Nationwide Multistate Licensing System (NMLS)

and the United States Department of Housing and Urban Development (“HUD”). HUD requires the Company to conform to certain

net worth, liquid assets and other conditions and requirements and to follow certain specific regulations issued from time to time by

HUD.

Cash

and equivalents

Cash

and cash equivalents include cash on hand and cash in checking and savings accounts with banks. All unrestricted liquid short-term investments

and certificate of deposit with a maturity of three months or less are considered cash equivalents. The Company maintains its cash accounts

at major financial institutions that are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000.

During the year ended December 31, 2024, the Company had cash deposits in excess of the FDIC insurance limits. However, the Company has

not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.

Trade

Account Securities

The

Company invested in stocks and bonds of publicly traded companies, with fair market value of $1,613,539.

Property

and equipment

Property

and equipment are stated at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method

based on the estimated useful lives of the assets, generally ranging from three to seven years. Expenditures for major renewals and improvements

that extend the useful lives of property and equipment are capitalized. Expenditures for repairs and maintenance are charged to expense

as incurred. Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the

asset or the lease term. For the years ended December 31, 2024, depreciation and amortization expense was $3,314.

F-8

Constant

Investments, Inc.

Notes

to Financial Statements

December

31, 2024

Revenue

recognition

The

Company assists individuals and others in obtaining long term trust deed (mortgage) financing. Revenue is recognized upon the loan is

funded. Any offsetting costs or expenses are also recognized when the loans are funded. Gain or loss on the sale of loans held for sale

is recognized at the time of the sale of the loan and is included in revenue.

Accounts

receivable

Accounts

receivable consists of fees earned on loans that have been funded prior to year end.

Loan

loss obligations

The

Company sells loans it originates to investors without recourse so that the risk of loss or default by the borrower is generally transferred

to the investor. However, the Company is required by these investors to make certain representations relating to credit information,

loan documentation and collateral. To the extent the Company does not comply with such representations, the Company may be required to

repurchase loans or indemnify the investors for any losses from borrower defaults. If this were to occur, the Company’s financial

condition would be severely impacted. As of the audit date, no event that would severely impact the financial condition of the Company

has occurred.

Market

risk

The

Company originated the majority of its mortgage loans in the State of California. The concentration of mortgage loans originated in California

increases the risk that any adverse economic, regulatory or other developments that may occur in California may adversely affect the

Company’s results of operations or financial condition.

The

Company generates the vast majority of its revenue from the origination of mortgage loans. Although the Company’s management closely

monitors market conditions, such activities are sensitive to fluctuations in prevailing interest rates and real estate markets, and any

significant adverse changes in prevailing interest rates or real estate markets could have an adverse impact on the Company’s results

of operations or financial condition.

Evidence

of ownership interest in an entity

Common

stock is a financial instrument that is evidence of ownership interest in an entity. Other evidences include preferred stock, partnership

agreements, certificates of interest or participation, or warrants or options to subscribe to or purchase stock from the issuing entity.

The Company has not issued any preferred stock, partnership agreements, certificates of interest or participation, or warrants or options

to subscribe to or purchase stock from the issuing entity.

Advertising

and promotion

Advertising

costs are expensed as incurred. Advertising expense was $20,040 for the year ended December 31, 2024.

F-9

Constant

Investments, Inc.

Notes

to Financial Statements

December

31, 2024

Income

taxes

The

stockholder of the Company has revoked election to be taxed as a sub-chapter S Corporation and the Company files its federal and state

income tax returns as C Corporation beginning January 1, 2024. Provisions for income taxes are based on taxes payable or refundable for

the current year and changes in deferred taxes. Deferred taxes result from temporary differences between the amount of taxable income

and pre-tax financial income and between tax bases of assets and liabilities and in the 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. When it is

deemed necessary, a valuation allowance is established to reduce a deferred tax asset to the amount expected to be realized. When the

effect of the deferred taxes is not material, no deferred tax provision is accrued.

The

Company recognizes the tax benefit from uncertain tax positions only if it is more likely than not the tax position will be sustained

on examination by the taxing authorities, based on the technical merits of the position. Base on its evaluation, the Company has concluded

that there are no significant uncertain tax positions requiring recognition in the financial statements.

When

necessary, the Company recognizes interest and penalties associated with tax matters as part of operating expenses and includes accrued

interest and penalties with accrued expenses in the balance sheet. No such interest or penalties were recognized during the years ended

December 31, 2024.

The

income tax provision (benefit) for the year ended December 31, 2024 was as follows:

Current tax expense

Federal

$ 24,000

State

$ 7,800

Total

$ 31,800

Deferred tax expense (benefit)

Federal

$ 0

State

$ 0

Total

$ 0

Tax provision

$ 31,800

Use

of estimates

The

preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires

management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent

assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting

period. Actual results could differ from those estimates.

Subsequent

events

The

Company has evaluated subsequent events through March 27, 2025, which is the date the financial statements were available to be issued.

No recognized or non-recognized subsequent events were noted.

F-10

Constant

Investments, Inc.

Notes

to Financial Statements

December

31, 2024

Leases

are recognized as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use.

Each lease payment is allocated between the lease liability and finance cost. The finance cost is charged to profit or loss over the

lease period so as to produce a constant periodic rate of interest on the remaining balance of the lease liability for each period. The

right-of-use asset is depreciated over the shorter of the asset’s life and the lease term on a straight-line basis.

Lease

payments included in the measurement of the lease liability include the net present value of the following:

●

Fixed payments (including in-substance fixed payments), less

any lease incentives receivable;

●

Variable lease payments that are based on an index or a rate;

●

Amounts expected to be payable by the lessee under residual

value guarantee;

●

The exercise price of a purchase option if the lessee is reasonably

certain to exercise that option; and

●

Payments of penalties for terminating the lease if the lease

term reflects the lessee exercising that option.

The

lease payments are discounted using the interest rate implicit in the lease. If that rate cannot be determined, the lessee’s incremental

borrowing rate is used. The incremental borrowing rate is the rate that the lessee would have to pay to borrow at prevailing interest

rates, market precedents and the Company’s specific credit spread on similar terms and security.

Short-term

leases (less than 12 months) or low value assets are recorded as an expense on a straight-line basis.

Right-of-use

assets are initially measured at cost, comprising the following:

●

The amount of the initial measurement of the lease liability,

●

Any lease payments made at or before the commencement date

less any lease incentives received,

●

Any initial direct costs; and

●

Restoration costs.

The

right-of-use assets are typically depreciated on a straight-line basis over the lease term, unless the Company expects to obtain ownership

of the leased asset at the end of the lease. The lease term consists of:

●

The non-cancellable

period of the lease,

●

Periods covered

by options to extend the lease, where we are reasonably certain to exercise the option; and

●

Periods covered by options to terminate the lease, where we

are reasonably certain not to exercise the option.

the Company expects to obtain ownership of the leased asset at the end of the lease, then the Company depreciates the right-of-use asset

over the underlying asset’s estimated useful life. The right-of-use asset is periodically reduced by impairment losses, if any,

and adjusted for certain remeasurements of the lease liability.

F-11

Constant

Investments, Inc.

Notes

to Financial Statements

December

31, 2024

Note

2 - Leases

Operating leases

The

Company leases its office spaces under noncancelable lease agreements. The agreement expiration dates ranging from month to month basis

to less than 12 months.

Note

3 – Mortgage loans held for sales

The

Company originates all of its residential real estate loans with the intent to sell them in the secondary market. Loans held for sale

consist primarily of residential first and second mortgage loans that are secured by residential real estate throughout California.

The

Company records mortgage loans held for sale at the lower of cost or market. The Company’s mortgage loans are sold to third-party

purchase with anti-fraud, warranty and limited early payment default provisions. When a loan sale settles, the difference between the

selling price and the carrying value of the loan is recorded as revenue in the statement of operations.

Loans

held for sale are pledged as collateral under the Company’s warehouse line of credit. The Company relies substantially on the secondary

mortgage market as all of the loans originated are sold into this market.

Note

4 – Warehouse line of credit

The

Company maintains three warehouse lines of credit agreements with financial institutions with a total written capacity of $18,180,000

at December 31, 2024. At December 31, 2024, the Company had $9,363,751 outstanding under the agreements, which were collateralized by

the Company’s notional amount of mortgage loans held for sale of $9,579,296. Under the agreements, the financial institutions will

advance between 99% and 100% of the committed price of the loan, not to exceed the loan amount. All advances are due upon sale of the

loans collateralizing such advances.

The

lines/facilities may only be used to fund pre sold and pre approved secured real estate loans. The Company uses the lines to fund real

estate loans and then deliver/sell them to an investor (secondary market). The loans are also collateral for the warehouse lines. When

the loans are purchased by an investor, the warehouse bank is repaid immediately. The loans on the warehouse line must be paid off within

45 to 90 days of funding. The lines are renewed on an annual basis.

The

Company is required to maintain certain financial covenants under the provisions of the agreements at December 31, 2024.

Note

5 – Related party transactions

December 31, 2024, the Company’s stockholders advanced to the Company, in the amount of $50,000, which is included in

current liabilities.

Note

6 – Note receivable

During

the year, the Company has one loan that management has the intent and ability to hold for the foreseeable future or until maturity or

payoff. The Note receivable has 14% annual fixed interest rate and have maturity through 2025.

F-12

Supplementary

Information in Relation to

the Financial Statements as a Whole

F-13

Constant

Investments, Inc.

Computation

of adjusted net worth

determine compliance with

HUD

net worth requirements

Year

Ended December 31, 2024

COMPUTATION OF NET WORTH REQUIRED

FHA servicing portfolio FYE December 31, 2024

$ -

ADD:

FHA Originations

1,081,384

FHA Purchases

LESS:

FHA loan originations retained at the fiscal year end

FHA purchased retained at the end of fiscal year

Total adjusted FHA loan activity

1,081,384

NET WORTH REQUIRED

Minumum net worth required

$ 1,000,000

Additional net worth required

Net worth required

$ 1,000,000

NET WORTH

Stockholders equity per the balance sheet

$ 2,138,622

LESS: Unacceptable assets Security deposits

1,663

Adjusted net worth for HUD requirement purposes

2,136,959

Adjusted net worth ABOVE amount required

$ 1,136,959

LIQUIDITY

Cash and cash equivalents

$ 229,026

Required net worth for HUD

1,000,000

Liquidity required (20%)

200,000

Liquidity ABOVE amount required

$ 29,026

See

Independent Auditor’s Report.

F-14

Constant Investments, Inc.

Financial Statements

(With Supplementary Information)

and Independent Auditor’s Report

December 31, 2025

F-15

Constant Investments, Inc.

Index

Page

Independent Auditor’s Report

F-17 - F-18

Financial Statements

Balance Sheets

F-19

Statements of Operations

F-20

Statements of Changes in Stockholder’s Equity

F-21

Statements of Cash Flows

F-22

Notes to Financial Statements

F-23 - F-26

Supplementary Information

Schedules of Computation of Adjusted Net Worth

F-28

F-16

Independent

Auditor’s Report

Board of Directors

Constant Investments, Inc.

Plano, Texas

Report on the Audit of the Financial Statements

Opinion

We have audited the financial statements

of Constant Investments, Inc. (the Company), which comprise the balance sheet as of December 31, 2025 and the related statements of operations,

changes in stockholder’s equity and cash flows for the year then ended, and the related notes to the financial statements.

In our opinion, the accompanying financial statements referred

to above present fairly, in all material respects, the financial position of Constant Investments, Inc. as of December 31, 2025, and the

results of its operations and its cash flows for the year then ended, in accordance with accounting principles generally accepted in the

United States of America.

Basis for Opinion

We conducted our audit in accordance with auditing standards

generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government

Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are

further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required

to be independent of Constant Investments, Inc. and to meet our other ethical responsibilities, in accordance with the relevant ethical

requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis

for our audit opinion.

Responsibilities of Management for the Financial

Statements

Management is responsible for the preparation and fair presentation

of these financial statements in accordance with accounting principles generally accepted in the United States of America, and for the

design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements

that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required

to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about Constant Investments,

Inc.’s ability to continue as a going concern within one year after the date that the financial statements are available to be issued.

F-17

Auditor’s Responsibilities

for the Audit of Financial Statements

Our objectives are to obtain reasonable

assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to

issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance

and therefore is not a guarantee that an audit conducted in accordance with GAAS and

Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material

misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,

misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that,

individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance

with GAAS and Government Auditing Standards, we:

● Exercise professional judgment and maintain professional skepticism throughout the audit.

● Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and

perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts

and disclosures in the financial statements.

● Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the

circumstances, but not for the purpose of expressing an opinion on the effectiveness of Constant Investments, Inc.’s internal control.

Accordingly, no such opinion is expressed.

● Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management,

as well as evaluate the overall presentation of the financial statements.

● Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about

the Constant Investments, Inc.’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with

those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and

certain internal control related matters that we identified during the audit.

Supplementary Information

Our audits were conducted for the purpose of forming an

opinion on the financial statements as a whole. The accompanying supplementary information (Computation of Adjusted Net Worth) is presented

for purpose of additional analysis as required by the Uniform Financial Reporting

Standard issued by the U.S. Department of Housing and Urban Development, Office of the Inspector General, and is not a required

part of the 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 information

has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including

comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements

or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in

the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to

the financial statements as a whole.

Other Reporting Required by Government Auditing

Standards

In accordance with Government

Auditing Standards, we have also issued a report Dated March 30, 2026 on our consideration of Constant Investments, Inc.’s

internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts,

grant agreements, and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial

reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Constant Investments,

Inc.’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance

with Government Auditing Standards in considering Constant Investments,

Inc.’s internal control over financial reporting and compliance.

/s/ Global First Accounting Group, Inc

March 30, 2026

Los Angeles, California

Kyung Soo Lee – Partner

Global First Accounting Group, Inc

F-18

Constant Investments, Inc.

Balance Sheet

December 31, 2025

Assets

Current assets

Cash and cash equivalents

$ 685,366

Trade account securities

1,786,774

Accounts receivable

143,858

Mortgage loans held for sale

5,208,775

Total current assets

7,824,773

Furniture and equipment

25,427

Allowance for depreciation

(22,112 )

Right-of-use assets

33,396

Allowance for amortization - ROU

(4,174 )

Security deposit

1,663

Total non-current assets

34,200

Total

$ 7,858,973

Liabilities and Stockholder’s Equity

Current liabilities

Accrued expenses

$ 65,986

Income tax payable

17,660

Warehouse lines payable

5,058,228

Due to shareholders

90,000

Current portion of lease liabilities

17,741

Total current liabilities

5,249,615

Long-term lease liabilities

11,554

Total liabilities

5,261,169

Stockholder’s equity

Common stock - no par value, 19,000 authorized; 10,000 shares issued and outstanding - stated value

1,000

Paid in capital

1,415,674

Unrealized gain (loss) on equity securities

181,606

Retained earnings

999,524

Total stockholder’s equity

2,597,804

Total

$ 7,858,973

The accompanying notes to the financial statements are an integral

part of these financial statements

F-19

Constant Investments, Inc.

Statements of Operations

Year

Ended December 31, 2025

Revenue

Loan fees and gain on sale of mortgage loans

$ 3,218,560

Interest income

379,193

Total revenues

3,597,753

Expenses

Advertising and promotion

14,600

Commission and direct loan costs

2,298,671

Salaries and payroll taxes

735,764

Office and administration costs

408,978

Rent expenses

72,570

Insurance

25,678

Professional services

22,394

Total expenses

3,578,655

Income (loss) from operations

19,098

Other income (expense):

Dividend and interest income

60,378

Investment expenses

Income (loss) before income taxes

79,476

Provision for income taxes

14,700

Net Income (loss)

$ 64,776

The accompanying notes to the financial statements are an integral

part of these financial statements

F-20

Constant Investments, Inc.

Statements of Changes In Stockholder’s

Equity

Year Ended December 31, 2025

Common

Stock

Paid-In

Capital

Unrealized

Gain (Loss)

Retained

Earnings

Total

Balance at December 31, 2024

$ 1,000

$ 1,202,874

$ -

$ 934,748

$ 2,138,622

Capital Contribution

212,800

Stockholder distribution

Unrealized Gain (Loss)

181,606

Net Income

64,776

Balance at December 31, 2025

$ 1,000

$ 1,415,674

$ 181,606

$ 999,524

$ 2,597,804

The accompanying notes to the financial

statements are an integral part of these financial statements

F-21

Constant Investments, Inc.

Statements

of Cash Flows

Year Ended December 31, 2025

Cash flows from operating activities

Net income

$ 64,776

Adjustments to reconcile net Income to net cash provided (used) in operating activities

Depreciation and amortization

3,738

Amortization expense - ROU assets

4,174

Repayment of ROU lease liabilities

(4,100 )

Accounts receivable

101,054

Mortgage loans held for sale

4,370,521

Security deposit

Accrued expenses

(268,920 )

Income tax payable

(14,340 )

Warehouse line payable

(4,305,523 )

Net cash provided (used) in operating activities

(48,620 )

Cash flows from investing activities

Note receivable

243,789

Trade account securities

8,371

Net cash provided (used) in investing activities

252,160

Cash flows from financing activities

Capital contribution

212,800

Due to shareholders

40,000

Net cash provided (used) by financing activities

252,800

Net increase (decrease) in cash

456,340

Cash, beginning of year

229,026

Cash, end of year

$ 685,366

Supplemental disclosure of cash flow information

Taxes paid

$ 29,040

Interest paid

$ -

The accompanying notes to the financial

statements are an integral part of these financial statements

F-22

Constant Investments, Inc.

Notes to Financial Statements

December 31, 2025

Note 1 - Business and summary

of significant accounting policies

Business

Constant Investments, Inc. (the “Company”)

is a California Corporation. The Company was incorporated in 2011 and is based in Plano, Texas. The Company operates under a DBA Mortgage

One Group.

The Company is engaged as a mortgage

lender that funds and processes financing and refinancing of real estate loans and sells them to investors.

Licensing

and regulations

The Company is regulated by California,

Texas, and other various states’ Division of Real Estate, Nationwide Multistate Licensing System (NMLS) and the United States Department

of Housing and Urban Development (“HUD”). HUD requires the Company to conform to certain net worth, liquid assets and other

conditions and requirements and to follow certain specific regulations issued from time to time by HUD.

Cash

and equivalents

Cash and cash equivalents include

cash on hand and cash in checking and savings accounts with banks. All unrestricted liquid short-term investments and certificate of deposit

with a maturity of three months or less are considered cash equivalents. The Company maintains its cash accounts at major financial institutions

that are guaranteed by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. During the year ended December 31,

2025, the Company had cash deposits in excess of the FDIC insurance limits. However, the Company has not experienced any losses in such

accounts and believes it is not exposed to any significant credit risk on cash and cash equivalents.

Trade

Account Securities

The Company invested in stocks and bonds of publicly traded

companies, with fair market value of $1,786,774.

Property

and equipment

Property and equipment are stated

at cost less accumulated depreciation and amortization. Depreciation is computed using the straight-line method based on the estimated

useful lives of the assets, generally ranging from three to seven years. Expenditures for major renewals and improvements that extend

the useful lives of property and equipment are capitalized. Expenditures for repairs and maintenance are charged to expense as incurred.

Leasehold improvements are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the

lease term. For the years ended December 31, 2025, depreciation and amortization expense was $3,738.

Revenue

recognition

The Company assists individuals and

others in obtaining long term trust deed (mortgage) financing. Revenue is recognized upon the loan is funded. Any offsetting costs or

expenses are also recognized when the loans are funded. Gain or loss on the sale of loans held for sale is recognized at the time of the

sale of the loan and is included in revenue.

Accounts

receivable

Accounts receivable consists of fees earned on loans that

have been funded prior to year end.

Loan

loss obligations

The Company sells loans it originates to investors without

recourse so that the risk of loss or default by the borrower is generally transferred to the investor. However, the Company is required

by these investors to make certain representations relating to credit information, loan documentation and collateral. To the extent the

Company does not comply with such representations, the Company may be required to repurchase loans or indemnify the investors for any

losses from borrower defaults. If this were to occur, the Company’s financial condition would be severely impacted. As of the audit date,

no event that would severely impact the financial condition of the Company has occurred.

F-23

Constant

Investments, Inc.

Notes

to Financial Statements

December 31, 2025

Market

risk

The

Company originated the majority of its mortgage loans in the State of California. The concentration of mortgage loans originated

in California increases the risk that any adverse economic, regulatory or other developments that may occur in California may adversely

affect the Company’s results of operations or financial condition.

The Company generates the vast majority

of its revenue from the origination of mortgage loans. Although the Company’s management closely monitors market conditions, such activities

are sensitive to fluctuations in prevailing interest rates and real estate markets, and any significant adverse changes in prevailing

interest rates or real estate markets could have an adverse impact on the Company’s results of operations or financial condition.

Evidence

of ownership interest in an entity

Common stock is a financial instrument that is evidence

of ownership interest in an entity. Other evidences include preferred stock, partnership agreements, certificates of interest or participation,

or warrants or options to subscribe to or purchase stock from the issuing entity. The Company has not issued any preferred stock, partnership

agreements, certificates of interest or participation, or warrants or options to subscribe to or purchase stock from the issuing entity.

Advertising

and promotion

Advertising costs are expensed as incurred. Advertising

expense was $14,600 for the year ended December 31, 2025.

Income

taxes

The stockholder of the Company has revoked election to

be taxed as a sub-chapter S Corporation and the Company files its federal and state income tax returns as C Corporation beginning January

1, 2024. Provisions for income taxes are based on taxes payable or refundable for the current year and changes in deferred taxes. Deferred

taxes result from temporary differences between the amount of taxable income and pre-tax financial income and between tax bases of assets

and liabilities and in the 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. When it is deemed necessary, a valuation allowance is established to reduce

a deferred tax asset to the amount expected to be realized. When the effect of the deferred taxes is not material, no deferred tax provision

is accrued.

The Company recognizes the tax benefit

from uncertain tax positions only if it is more likely than not the tax position will be sustained on examination by the taxing authorities,

based on the technical merits of the position. Base on its evaluation, the Company has concluded that there are no significant uncertain

tax positions requiring recognition in the financial statements.

When necessary, the Company recognizes

interest and penalties associated with tax matters as part of operating expenses and includes accrued interest and penalties with accrued

expenses in the balance sheet. No such interest or penalties were recognized during the years ended December 31, 2025.

The income tax provision (benefit)

for the year ended December 31, 2025 was as follows:

Current tax expense

Federal

$ 10,000

State

$ 4,700

Total

$ 14,700

Deferred tax expense (benefit)

Federal

$ 0

State

$ 0

Total

$ 0

Tax provision

$ 14,700

Use

of estimates

The preparation of financial statements

in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and

assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date

of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ

from those estimates.

Subsequent

events

The Company has evaluated subsequent

events through March 30, 2026, which is the date the financial statements were available to be issued. No recognized or non-recognized

subsequent events were noted.

F-24

Constant Investments, Inc.

Notes to Financial Statements

December 31, 2025

Leases

Leases are recognized as a right-of-use

asset and a corresponding lease liability at the date at which the leased asset is available for use. Each lease payment is allocated

between the lease liability and finance cost. The finance cost is charged to profit or loss over the lease period so as to produce a constant

periodic rate of interest on the remaining balance of the lease liability for each period. The right-of-use asset is depreciated over

the shorter of the asset’s life and the lease term on a straight-line basis.

Lease payments included in the measurement

of the lease liability include the net present value of the following:

● Fixed payments (including in-substance fixed payments), less any lease incentives receivable;

● Variable lease payments that are based on an index or a rate;

● Amounts expected to be payable by the lessee under residual value guarantee;

● The exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and

● Payments of penalties for terminating the lease if the lease term reflects the lessee exercising that option.

The lease payments are discounted

using the interest rate implicit in the lease. If that rate cannot be determined, the lessee’s incremental borrowing rate is used.

The incremental borrowing rate is the rate that the lessee would have to pay to borrow at prevailing interest rates, market precedents

and the Company’s specific credit spread on similar terms and security.

Short-term leases (less than 12 months)

or low value assets are recorded as an expense on a straight-line basis.

Right-of-use assets are initially

measured at cost, comprising the following:

● The amount of the initial measurement of the lease liability,

● Any lease payments made at or before the commencement date less any lease incentives received,

● Any initial direct costs; and

● Restoration costs.

The right-of-use assets are typically

depreciated on a straight-line basis over the lease term, unless the Company expects to obtain ownership of the leased asset at the end

of the lease. The lease term consists of:

● The non-cancellable period of the lease,

● Periods covered by options to extend the lease, where we are reasonably certain to exercise the option; and

● Periods covered by options to terminate the lease, where we are reasonably certain not to exercise the option.

If the Company expects to obtain ownership of the leased

asset at the end of the lease, then the Company depreciates the right-of-use asset over the underlying asset’s estimated useful

life. The right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease

liability.

F-25

Constant Investments, Inc.

Notes to Financial Statements

December 31, 2025

Note

2 – Leases

Operating

leases

The Company leases its office spaces under noncancelable

lease agreements. The agreements expiration dates ranging from month to month basis to September 2027. The Company’s weighted average

discount rate for its leases is 6.5%.

Right of use asset, net of amortization, and lease liability

as of December 31, 2025 are as follows:

Right-of-use asset, net of amortization

$ 29,222

Lease liabilities (current)

17,741

Lease liabilities ( non-current)

11,554

The following is a schedule of the Company’s future

minimum annual lease commitments under noncancelable operating leases for the five years subsequent to December 31, 2025 as thereafter:

Year Ending December 31,

2026

17,756

2027

13,317

Total lease payments

31,073

Less discount for net present value

(1,778 )

Present value of lease liabilities

$ 29,295

Note 3 – Mortgage loans held for sales

The Company originates all of its

residential real estate loans with the intent to sell them in the secondary market. Loans held for sale consist primarily of residential

first and second mortgage loans that are secured by residential real estate throughout California.

The Company records mortgage loans

held for sale at the lower of cost or market. The Company’s mortgage loans are sold to third-party purchase with anti-fraud, warranty

and limited early payment default provisions. When a loan sale settles, the difference between the selling price and the carrying value

of the loan is recorded as revenue in the statement of operations.

Loans held for sale are pledged as

collateral under the Company’s warehouse line of credit. The Company relies substantially on the secondary mortgage market as all

of the loans originated are sold into this market.

Note 4 – Warehouse line of credit

The Company maintains two warehouse

lines of credit agreements with financial institutions with a total written capacity of $18,000,000 at December 31, 2025. At December

31, 2025, the Company had $5,058,228 outstanding under the agreements, which were collateralized by the Company’s notional amount

of mortgage loans held for sale of $5,208,775. Under the agreements, the financial institutions will advance between 99% and 100% of the

committed price of the loan, not to exceed the loan amount. All advances are due upon sale of the loans collateralizing such advances.

The lines/facilities may only be used

to fund pre sold and pre approved secured real estate loans. The Company uses the lines to fund real estate loans and then deliver/sell

them to an investor (secondary market). The loans are also collateral for the warehouse lines. When the loans are purchased by an investor,

the warehouse bank is repaid immediately. The loans on the warehouse line must be paid off within 45 to 90 days of funding. The lines

are renewed on an annual basis.

The Company is required to maintain

certain financial covenants under the provisions of the agreements at December 31, 2025.

Note 5 – Related party transactions

At December 31, 2025, the Company’s

stockholders advanced to the Company, in the amount of $90,000, which is included in current liabilities.

F-26

Supplementary Information in Relation to

the Financial Statements as a Whole

F-27

Constant Investments, Inc.

Computation of adjusted net worth

To determine compliance with

HUD net worth requirements

Year Ended December 31, 2025

COMPUTATION OF NET WORTH REQUIRED

FHA servicing portfolio FYE December 31, 2025

$ -

ADD:

FHA Originations

FHA Purchases

LESS:

FHA loan originations retained at the fiscal year end

FHA purchased retained at the end of fiscal year

Total adjusted FHA loan activity

NET WORTH REQUIRED

Minumum net worth required

$ 1,000,000

Additional net worth required

Net worth required

$ 1,000,000

NET WORTH

Stockholders equity per the balance sheet

$ 2,597,804

LESS: Unacceptable assets

Security deposits

1,663

Adjusted net worth for HUD requirement purposes

2,596,141

Adjusted net worth ABOVE amount required

$ 1,596,141

LIQUIDITY

Cash and cash equivalents

$ 685,366

Required net worth for HUD

1,000,000

Liquidity required (20%)

200,000

Liquidity ABOVE amount required

$ 485,366

See Independent Auditor’s Report.

F-28

EX-99.2 — UNAUDITED INTERIM FINANCIAL STATEMENTS OF CONSTANT INVESTMENTS, INC. AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 2025 AND JUNE 30, 2026

EX-99.2

Filename: ea030509501ex99-2.htm · Sequence: 3

Exhibit 99.2

Constant Investments, Inc.

Balance Sheets

June 30, 2026 and 2025

(Unaudited)

June 30,

2026

2025

Assets

Current assets

Cash and cash equivalents

$ 756,803

$ 1,204,752

Trade account securities

2,024,423

1,716,702

Accounts receivable

47,228

244,912

Note receivable

143,789

Mortgage loans held for sale

3,845,482

10,656,571

Total current assets

6,673,936

13,966,726

Non-current assets

Furniture and equipment

25,427

Allowance for depreciation

(23,769 )

(20,031 )

Right-of-use assets

33,396

Allowance for amortization - ROU

(12,523 )

Security deposit

1,663

Total non-current assets

24,194

7,059

Total assets

$ 6,698,130

$ 13,973,785

Liabilities and Stockholders’ Equity

Current liabilities

Accrued expenses

$ 256,928

$ 339,418

Income tax payable

18,460

32,800

Warehouse lines payable

3,727,001

10,414,149

Due to shareholders

20,000

700,000

Current portion of lease liabilities

16,870

Total current liabilities

4,039,259

11,486,367

Non-current liabilities

Long-term lease liabilities

4,391

Total non-current liabilities

4,391

Total liabilities

4,043,650

11,486,367

Stockholders’ equity

Common stock - no par value, 19,000 authorized; 10,000 shares issued and outstanding - stated value

1,000

Paid-in capital

1,445,674

1,415,674

Unrealized gain (loss) on equity securities

482,185

149,872

Retained earnings

725,621

920,872

Total stockholders’ equity

2,654,480

2,487,418

Total liabilities and stockholders’ equity

$ 6,698,130

$ 13,973,785

The accompanying notes to the financial statements are an

integral part of these financial statements.

F-1

Constant Investments, Inc.

Statements of Operations

For the Six Months Ended

June 30, 2026 and 2025

(Unaudited)

Six Months Ended

June 30,

2026

2025

Revenue

Loan fees and gain on sale of mortgage loans

$ 1,308,589

$ 1,598,391

Interest income

48,427

147,078

Total revenues

1,357,016

1,745,469

Expenses

Advertising and promotion

4,800

7,800

Commission and direct loan costs

1,056,863

1,229,972

Salaries and payroll taxes

322,831

333,209

Office and administration costs

189,462

145,935

Rent expenses

38,952

29,657

Insurance

16,550

8,448

Professional services

11,410

13,900

Total expenses

1,640,868

1,768,921

Loss from operations

(283,852 )

(23,452 )

Other income

Dividend and interest income

10,749

10,376

Total other income

10,749

10,376

Loss before income taxes

(273,103 )

(13,076 )

Provision for income taxes

800

Net loss

$ (273,903 )

$ (13,876 )

The accompanying notes to the financial

statements are an integral part of these financial statements.

F-2

Constant Investments, Inc.

Statements of Changes in Stockholders’

Equity

For the Six Months Ended June 30,

2026 and 2025

(Unaudited)

Common

Stock

Paid-In

Capital

Unrealized

Gain

(Loss)

Retained

Earnings

Total

Balance at December 31, 2024

$ 1,000

$ 1,202,874

$ -

$ 934,748

$ 2,138,622

Capital contribution

212,800

Unrealized gain (loss)

149,872

Net loss

(13,876 )

Balance at June 30, 2025

$ 1,000

$ 1,415,674

$ 149,872

$ 920,872

$ 2,487,418

Balance at December 31, 2025

$ 1,000

$ 1,415,674

$ 181,606

$ 999,524

$ 2,597,804

Capital contribution

30,000

Unrealized gain (loss)

300,579

Net loss

(273,903 )

Balance at June 30, 2026

$ 1,000

$ 1,445,674

$ 482,185

$ 725,621

$ 2,654,480

The accompanying notes to the financial

statements are an integral part of these financial statements.

F-3

Constant Investments, Inc.

Statements of Cash Flows

For the Six Months Ended June 30,

2026 and 2025

(Unaudited)

Six Months Ended

June 30,

2026

2025

Cash flows from operating activities

Net loss

$ (273,903 )

$ (13,876 )

Adjustments to reconcile net loss to net cash provided by (used in) operating activities:

Depreciation and amortization

1,657

Amortization expense - ROU assets

8,349

Repayment of ROU lease liabilities

(8,034 )

Accounts receivable

96,630

Mortgage loans held for sale

1,363,293

(1,077,275 )

Accrued expenses

190,942

4,513

Income tax payable

800

Warehouse line payable

(1,331,227 )

1,050,398

Net cash provided by (used in) operating activities

48,507

(33,783 )

Cash flows from investing activities

Note receivable

100,000

Trade account securities

62,930

46,709

Net cash provided by investing activities

62,930

146,709

Cash flows from financing activities

Capital contribution

30,000

212,800

Due to shareholders

(70,000 )

650,000

Net cash provided by (used in) financing activities

(40,000 )

862,800

Net increase in cash

71,437

975,726

Cash, beginning of period

685,366

229,026

Cash, end of period

$ 756,803

$ 1,204,752

Supplemental disclosure of cash flow information

Taxes paid

$ 2,198

$ 2,207

Interest paid

$ -

The accompanying notes to the financial

statements are an integral part of these financial statements.

F-4

Constant Investments,

Inc.

Notes to Financial

Statements

June 30, 2026 and 2025

Note 1 – Business and Summary of Significant

Accounting Policies

Business

Constant Investments, Inc. (the “Company”)

was originally incorporated in California in 2011 and converted to a Texas corporation in August 2025. The Company subsequently registered

to do business in California as an out-of-state corporation. The Company does business as Mortgage One Group.

The Company is engaged as a mortgage lender that

funds and processes financing and refinancing of real estate loans and sells them to investors.

Licensing and regulations

The Company is regulated by applicable state regulatory

agencies, the Nationwide Multistate Licensing System (“NMLS”), and the United States Department of Housing and Urban Development

(“HUD”). The Company holds mortgage licenses in various states as required for its operations. HUD requires the Company to

conform to certain net worth, liquid asset and other conditions and requirements and to follow certain specific regulations issued from

time to time by HUD.

Cash and cash equivalents

Cash and cash equivalents include cash on hand

and cash in checking and savings accounts with banks. All unrestricted liquid short-term investments and certificates of deposit with

a maturity of three months or less are considered cash equivalents. The Company maintains its cash accounts at major financial institutions,

where deposits are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to applicable insured limits. At times,

the Company may have cash deposits in excess of FDIC insurance limits. The Company has not experienced any losses in such accounts and

believes it is not exposed to any significant credit risk on cash and cash equivalents.

Trade account securities

The Company invests in marketable securities of

publicly traded companies. The fair values of trade account securities were $2,024,423 and $1,716,702 as of June 30, 2026 and 2025, respectively.

Property and equipment

Property and equipment are stated at cost, less

accumulated depreciation and amortization. Depreciation is computed using the straight-line method based on the estimated useful lives

of the assets, generally ranging from three to seven years. Expenditures for major renewals and improvements that extend the useful lives

of property and equipment are capitalized. Expenditures for repairs and maintenance are charged to expense as incurred. Leasehold improvements

are amortized using the straight-line method over the shorter of the estimated useful life of the asset or the lease term. Depreciation

expense was approximately $1,657 for each of the six months ended June 30, 2026 and 2025.

F-5

Revenue recognition

The Company assists individuals and others in

obtaining long-term trust deed (mortgage) financing. Revenue is recognized when the loan is funded. Any offsetting costs or expenses are

also recognized when the loans are funded. Gain or loss on the sale of loans held for sale is recognized at the time of the sale of the

loan and is included in revenue.

Accounts receivable

Accounts receivable consists of fees earned on

loans that have been funded prior to the reporting date.

Loan loss obligations

The Company sells loans it originates to investors

without recourse so that the risk of loss or default by the borrower is generally transferred to the investor. However, the Company is

required by these investors to make certain representations relating to credit information, loan documentation and collateral. To the

extent the Company does not comply with such representations, the Company may be required to repurchase loans or indemnify the investors

for any losses from borrower defaults. As of June 30, 2026 and 2025, no amounts had been accrued for such obligations.

Market risk

The Company originates a significant portion of

its mortgage loans in California. The concentration of mortgage loans originated in California increases the risk that any adverse economic,

regulatory or other developments affecting the California market may adversely affect the Company’s results of operations or financial

condition.

The Company generates a substantial portion of

its revenue from the origination of mortgage loans. Although the Company’s management closely monitors market conditions, such activities

are sensitive to fluctuations in prevailing interest rates and real estate markets, and any significant adverse changes in prevailing

interest rates or real estate markets could have an adverse impact on the Company’s results of operations or financial condition.

Evidence of ownership interest in an entity

Common stock is a financial instrument that is

evidence of ownership interest in an entity. Other evidence includes preferred stock, partnership agreements, certificates of interest

or participation, or warrants or options to subscribe to or purchase stock from the issuing entity. The Company has not issued any preferred

stock, partnership agreements, certificates of interest or participation, or warrants or options to subscribe to or purchase stock from

the issuing entity.

Advertising and promotion

Advertising costs are expensed as incurred. Advertising

expense was $4,800 and $7,800 for the six months ended June 30, 2026 and 2025, respectively.

Income taxes

The stockholders of the Company revoked the election

to be taxed as a sub-chapter S Corporation, and the Company files its federal and applicable state income tax returns as a C Corporation

beginning January 1, 2024. Provisions for income taxes are based on taxes payable or refundable for the current period and changes in

deferred taxes. Deferred taxes result from temporary differences between the amount of taxable income and pre-tax financial income and

between tax bases of assets and liabilities and their financial statement amounts at currently enacted income tax rates applicable to

the periods in which the deferred tax assets and liabilities are expected to be realized or settled. When it is deemed necessary, a valuation

allowance is established to reduce a deferred tax asset to the amount expected to be realized. When the effect of the deferred taxes is

not material, no deferred tax provision is accrued.

F-6

The Company recognizes the tax benefit from uncertain

tax positions only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based

on the technical merits of the position. Based on its evaluation, the Company has concluded that there are no significant uncertain tax

positions requiring recognition in the financial statements.

When necessary, the Company recognizes interest

and penalties associated with tax matters as part of operating expenses and includes accrued interest and penalties with accrued expenses

in the balance sheets. No such interest or penalties were recognized during the six months ended June 30, 2026 and 2025.

The provision for income taxes for each of the

six months ended June 30, 2026 and 2025 was $800, representing the California minimum franchise tax. No federal current income tax provision

was recorded for either period. No deferred tax provision was recorded as the effect was not considered material.

Use of estimates

The preparation of financial statements in conformity

with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that

affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial

statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Leases

The Company accounts for its leases in accordance

with ASC Topic 842, “Leases.” Leases are recognized as a right-of-use asset and a corresponding lease liability at the date

at which the leased asset is available for use. For operating leases, lease expense is recognized on a straight-line basis over the lease

term. The lease liability is reduced as lease payments are made, and the right-of-use asset is amortized such that total lease expense

is recognized on a straight-line basis over the lease term.

Lease payments included in the measurement of

the lease liability include the following:

● Fixed payments (including in-substance fixed

payments), less any lease incentives receivable;

● Variable lease payments that are based on an

index or a rate;

● Amounts expected to be payable by the Company

under residual value guarantees;

● The exercise price of a purchase option if the

Company is reasonably certain to exercise that option; and

● Payments of penalties for terminating the lease

if the lease term reflects the Company exercising that option.

The lease payments are discounted using the interest

rate implicit in the lease. If that rate cannot be readily determined, the Company uses its incremental borrowing rate, which represents

the rate of interest the Company would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment.

F-7

Short-term leases with a lease term of twelve

months or less are recorded as expense on a straight-line basis over the lease term.

Right-of-use assets are initially measured based

on the following:

● The amount of the initial measurement of the

lease liability;

● Any lease payments made at or before the commencement

date, less any lease incentives received; and

● Any initial direct costs.

The lease term generally consists of:

● The non-cancellable period of the lease;

● Periods covered by options to extend the lease

when the Company is reasonably certain to exercise the option; and

● Periods covered by options to terminate the lease

when the Company is reasonably certain not to exercise the option.

Note 2 – Leases

Operating leases

The Company leases office space under a noncancelable

operating lease agreement. The lease agreement expires in September 2027. The Company’s weighted average discount rate for its operating

lease is 6.5%.

Right-of-use asset, net of amortization, and lease

liabilities as of June 30, 2026 were as follows:

Right-of-use asset, net of amortization

$ 20,873

Lease liabilities (current)

16,870

Lease liabilities (non-current)

4,391

The following is a schedule of the Company’s

future minimum lease payments under its noncancelable operating lease subsequent to June 30, 2026:

Six months ending December 31, 2026

$ 8,878

Year ending December 31, 2027

13,317

Total lease payments

22,195

Less: discount for net present value

(934 )

Present value of lease liabilities

$ 21,261

The Company had no right-of-use assets or lease

liabilities as of June 30, 2025.

Note 3 – Mortgage loans held for sale

The Company originates residential real estate

loans with the intent to sell them in the secondary market. Loans held for sale consist primarily of residential first and second mortgage

loans secured by residential real estate.

F-8

The Company records mortgage loans held for sale

at the lower of cost or fair value. The Company’s mortgage loans are sold to third-party purchasers with anti-fraud, warranty and

limited early payment default provisions. When a loan sale settles, the difference between the selling price and the carrying value of

the loan is recorded as revenue in the statements of operations. Mortgage loans held for sale were $3,845,482 and $10,656,571 as of June

30, 2026 and 2025, respectively.

Loans held for sale are pledged as collateral

under the Company’s warehouse lines of credit. The Company relies substantially on the secondary mortgage market as substantially

all loans originated are sold into this market.

Note 4 – Warehouse line of credit

The Company had two warehouse line of credit agreements

with financial institutions with stated aggregate borrowing capacity of $18,000,000. At June 30, 2026 and 2025, the Company had $3,727,001

and $10,414,149, respectively, outstanding under the agreements, which were collateralized by the Company’s mortgage loans held

for sale of $3,845,482 and $10,656,571, respectively. Under the agreements, the financial institutions will advance between 99% and 100%

of the committed price of the loan, not to exceed the loan amount. All advances are due upon sale of the loans collateralizing such advances.

The lines/facilities may only be used to fund

pre-sold and pre-approved secured real estate loans. The Company uses the lines to fund real estate loans and then delivers and sells

them to investors in the secondary market. The loans are also collateral for the warehouse lines. When the loans are purchased by an investor,

the warehouse bank is repaid immediately. The loans on the warehouse line must be paid off within 45 to 90 days of funding. The lines

are generally renewed on an annual basis. The Open Bank warehouse facility had a stated maturity date of June 23, 2026 and remained outstanding

as of June 30, 2026 while renewal was pending.

The Company is required to maintain certain financial

covenants under the provisions of the agreements.

Note 5 – Related party transactions

At June 30, 2026 and 2025, amounts due to the

Company’s stockholders were $20,000 and $700,000, respectively, and are included in current liabilities.

Note 6 – Note receivable

At June 30, 2025, the Company had a note receivable

from an unrelated third party in the amount of $143,789. There was no note receivable outstanding as of June 30, 2026.

Note 7 – Subsequent events

The Company evaluated subsequent events through

September 10, 2026, the date the financial statements were available to be issued.

On July 1, 2026, Linkhome Holdings Inc. (“Linkhome”)

completed the acquisition of all of the issued and outstanding shares of the Company pursuant to a Stock Purchase Agreement. The aggregate

consideration consisted of 300,000 shares of Linkhome common stock issued at closing and the sellers’ right to receive contingent

cash consideration of up to $750,000, subject to the terms and conditions of the Stock Purchase Agreement. As a result of the transaction,

the Company became a wholly owned subsidiary of Linkhome.

Subsequent to the acquisition, the Company’s

two warehouse lines of credit were suspended while the respective financial institutions reviewed the change in ownership. As of the date

these financial statements were available to be issued, the Open Bank facility was in the process of renewal and the Hanmi Bank facility

remained under review.

F-9

EX-99.3 — UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION OF LINKHOME HOLDINGS INC. AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2025 AND AS OF AND FOR THE SIX MONTHS ENDED JUNE 30, 2026

EX-99.3

Filename: ea030509501ex99-3.htm · Sequence: 4

Exhibit 99.3

LINKHOME HOLDINGS INC. AND SUBSIDIARY

UNAUDITED PRO FORMA CONSOLIDATED BALANCE

SHEETS

AS OF JUNE 30, 2026

Linkhome Holdings

Inc. and Subsidiary

Constant

Investments,

Inc.

Pro Forma

Adjustments

Note 3

Pro Forma

Consolidated

Assets

Current Assets

Cash and cash equivalents

$ 5,102,528

$ 756,803

$ -

$ 5,859,331

Investments - trading securities

258,946

2,024,423

2,283,369

Accounts receivable

300

47,228

47,528

Advances to contractors

64,291

Prepayments and other receivables

274,267

(198,000 )

76,267

Mortgage loans held for sale

3,845,482

Total Current Assets

5,700,332

6,673,936

(198,000 )

12,176,268

Noncurrent Assets

Property and equipment, net

298,255

1,658

299,913

Operating lease right-of-use assets, net

1,154,423

20,873

1,175,296

Intangible assets, net

508,103

Deferred tax assets, net

71,662

Investment under cost method

50,000

Long-term prepaid expenses, net

550,125

Security deposits

33,254

1,663

34,917

Total Noncurrent Assets

2,665,822

24,194

2,690,016

Total Assets

$ 8,366,154

$ 6,698,130

$ (198,000 )

$ 14,866,284

Liabilities and Stockholders’ Equity

Current Liabilities

Accounts payable

$ 4,300

$ -

$ 4,300

Auto loan payable, current

8,908

Operating lease liabilities, current

113,687

16,870

130,557

Warehouse lines payable

3,727,001

Other current liabilities

434,345

275,388

709,733

Due to related parties

20,000

Total Current Liabilities

561,240

4,039,259

4,600,499

Noncurrent Liabilities

Auto loan payable, noncurrent

22,226

Operating lease liabilities, noncurrent

208,427

4,391

212,818

Total Noncurrent Liabilities

230,653

4,391

235,044

Total Liabilities

791,893

4,043,650

4,835,543

Commitments and Contingencies

Stockholders’ Equity

Common stock

16,530

1,000

(1,000 )

16,530

Additional paid-in capital

6,587,542

1,445,674

(821,674 )

1, 2

7,211,542

Unrealized gain on equity securities

482,185

(482,185 )

Retained earnings

970,189

725,621

1,106,859

2, 3

2,802,669

Total Stockholders’ Equity

7,574,261

2,654,480

(198,000 )

10,030,741

Total Liabilities and Stockholders’ Equity

$ 8,366,154

$ 6,698,130

$ (198,000 )

$ 14,866,284

See accompanying notes to pro forma consolidated financial statements.

LINKHOME HOLDINGS INC. AND SUBSIDIARY

UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS

OF OPERATIONS

FOR THE YEAR ENDED DECEMBER

31, 2025

Linkhome Holdings

Inc. and Subsidiary

Constant

Investments, Inc.

Pro Forma

Adjustments

Note 3

Pro Forma

Consolidated

Net Revenues

$ 20,994,347

$ 3,597,753

$ -

$ 24,592,100

Cost of Revenues

20,221,330

2,298,671

22,520,001

Gross Profit

773,017

1,299,082

2,072,099

Operating Expenses

Selling expenses

34,141

14,600

48,741

General and administrative expenses

662,444

1,265,384

344,979

2,272,807

Total Operating Expenses

696,585

1,279,984

344,979

2,321,548

Operating Income (Loss)

76,432

19,098

(344,979 )

(249,449 )

Other Income (Expenses)

Interest income

19,995

Interest expense

(4,892 )

Realized loss on trading securities

(2,651 )

Other income, net

37,323

60,378

97,701

Total Other Income, Net

49,775

60,378

110,153

Income (Loss) before Income Taxes

126,207

79,476

(344,979 )

(139,296 )

Income Tax Expense (Benefit)

51,333

14,700

(96,538 )

(30,505 )

Net Income (Loss)

$ 74,874

$ 64,776

$ (248,441 )

$ (108,791 )

Earnings (Loss) per Share – Basic and Diluted

$ 0.00

$ -

$ (0.01 )

Weighted Average Number of Common Stock Outstanding – Basic and Diluted

15,216,699

300,000

15,516,699

See accompanying notes to pro forma consolidated financial

statements.

LINKHOME HOLDINGS INC. AND SUBSIDIARY

UNAUDITED PRO FORMA CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE SIX MONTHS ENDED JUNE 30, 2026

Linkhome Holdings

Inc. and Subsidiary

Constant

Investments,

Inc.

Pro Forma

Adjustments

Note 3

Pro Forma

Consolidated

Net Revenues

$ 10,319,247

$ 1,357,016

$ -

$ 11,676,263

Cost of Revenues

9,974,500

1,056,863

11,031,363

Gross Profit

344,747

300,153

644,900

Operating Expenses

Selling expenses

24,153

4,800

28,953

General and administrative expenses

732,201

579,205

158,377

1,469,783

Total Operating Expenses

756,354

584,005

158,377

1,498,736

Operating Loss

(411,607 )

(283,852 )

(158,377 )

(853,836 )

Other Income (Expenses)

Interest income

35,436

Interest expense

(1,062 )

Realized gain on trading securities

20,005

Unrealized loss on trading securities

(19,111 )

Other income, net

45,714

10,749

56,463

Total Other Income, Net

80,982

10,749

91,731

Loss before Income Taxes

(330,625 )

(273,103 )

(158,377 )

(762,105 )

Income Tax (Benefit) Expense

(67,450 )

800

(44,320 )

(110,970 )

Net Loss

$ (263,175 )

$ (273,903 )

$ (114,057 )

$ (651,135 )

Loss per Share – Basic and Diluted

$ (0.02 )

$ -

$ (0.04 )

Weighted Average Number of Common Stock Outstanding – Basic and Diluted

16,231,657

298,343

16,530,000

See accompanying notes to pro forma consolidated financial statements.

LINKHOME HOLDINGS INC. AND SUBSIDIARY

NOTES TO UNAUDITED PRO FORMA CONSOLIDATED FINANCIAL

STATEMENTS

NOTE 1 – INTRODUCTION

On July

1, 2026, Linkhome Holdings Inc. (“Linkhome” or the “Company”) completed the acquisition of all of the issued and

outstanding shares of Constant Investments, Inc., doing business as Mortgage One Group (“Constant”), pursuant to a Stock Purchase

Agreement dated May 8, 2026, as amended on May 12, 2026 (the “Acquisition”). As a result of the Acquisition, Constant became

a wholly owned subsidiary of Linkhome.

The consideration

for the Acquisition included 300,000 shares of Linkhome common stock and a contingent cash earnout of up to $750,000 based on the post-closing

performance of Constant’s mortgage origination business over a two-year period. In connection with the Acquisition, Linkhome also

entered into consulting agreements with the former shareholders of Constant providing for aggregate consulting compensation of $250,000

over the two-year post-closing period. The consulting compensation is separate from the purchase consideration.

NOTE 2 - BASIS OF PRESENTATION

The accompanying

unaudited pro forma consolidated financial statements have been prepared in accordance with Article 11 of Regulation S-X and give effect

to the Acquisition using the acquisition method of accounting under Accounting Standards Codification Topic 805, Business Combinations

(“ASC 805”), with Linkhome as the accounting acquirer.

The unaudited

pro forma consolidated balance sheet as of June 30, 2026 gives effect to the Acquisition as if it had occurred on June 30, 2026. The unaudited

pro forma consolidated statements of operations for the year ended December 31, 2025 and the six months ended June 30, 2026 give effect

to the Acquisition as if it had occurred on January 1, 2025.

The pro

forma adjustments are preliminary and are based on information currently available and assumptions that management believes are reasonable.

The preliminary purchase price allocation is based on currently available information, including the historical carrying amounts of Constant’s

assets and liabilities, which have been used as preliminary estimates of their acquisition-date fair values. The Company has not completed

the valuation of the assets acquired and liabilities assumed, including potential identifiable intangible assets and related income tax

effects. Accordingly, the final purchase price allocation may differ materially from the amounts reflected in the unaudited pro forma

consolidated financial statements. Certain historical financial statement line items of Constant have been reclassified to conform to

Linkhome’s presentation.

The unaudited

pro forma consolidated financial statements are presented for informational purposes only and are not necessarily indicative of the financial

position or results of operations that would have been realized had the Acquisition occurred on the dates indicated, nor are they necessarily

indicative of the future financial position or results of operations of the combined company.

NOTE

3 – PRO FORMA ADJUSTMENTS

The following

adjustments were made in the preparation of the unaudited pro forma consolidated financial statements:

(1) Represents the elimination of prepaid acquisition consideration

previously recorded by Linkhome and the adjustment of the 300,000 shares of Linkhome common stock issued in connection with the Acquisition

to reflect their preliminary acquisition-date fair value based on the quoted market price of Linkhome’s common stock on July 1,

2026.

(2) Represents the elimination of Constant’s historical stockholders’

equity in connection with the Acquisition.

(3) Represents the preliminary bargain purchase gain arising from the

excess of the preliminary fair value of net identifiable assets acquired over the preliminary fair value of consideration transferred.

The preliminary bargain purchase gain is reflected in retained earnings in the unaudited pro forma consolidated balance sheet and is subject

to change upon completion of the purchase price allocation. For purposes of the preliminary pro forma presentation, the contingent earnout

has been treated as post-combination compensation and has not been included in consideration transferred.

(4) Represents additional general and administrative expenses related

to the consulting agreements and contingent earnout arrangement entered into in connection with the Acquisition. The contingent earnout

adjustment is based on the contractual earnout rate applied to historical funded loan volume.

(5) Represents the estimated income tax effects of adjustment (4), calculated

using an estimated blended U.S. federal and California statutory income tax rate of approximately 28.0%.

(6) Represents the effect of the 300,000 shares of Linkhome common stock

issued in connection with the Acquisition on pro forma weighted-average common shares outstanding and earnings per share.

GRAPHIC

Filename: ea030509501_ex99-1img1.jpg · Sequence: 5

Binary file (107145 bytes)

Download ea030509501_ex99-1img1.jpg

GRAPHIC

Filename: ea030509501_ex99-1img2.jpg · Sequence: 6

Binary file (32216 bytes)

Download ea030509501_ex99-1img2.jpg

GRAPHIC

Filename: ea030509501_ex99-1img3.jpg · Sequence: 7

Binary file (109674 bytes)

Download ea030509501_ex99-1img3.jpg

GRAPHIC

Filename: ea030509501_ex99-1img4.jpg · Sequence: 8

Binary file (33220 bytes)

Download ea030509501_ex99-1img4.jpg

XML — IDEA: XBRL DOCUMENT

XML

Filename: R1.htm · Sequence: 13

v3.26.1

Cover

Jul. 01, 2026

Cover [Abstract]

Document Type

8-K/A

Amendment Flag

true

Amendment Description

This

Current Report on Form 8-K/A (this “Amendment”) is being filed by Linkhome Holdings Inc., a Nevada corporation

(the “Company”), to amend and supplement its Current Report on Form 8-K filed with the Securities and Exchange

Commission (the “SEC”) on July 2, 2026 (the “Original Report”), in connection with the consummation on July 1,

2026 of its acquisition of all of the issued and outstanding shares of Constant Investments, Inc., a Texas corporation doing business

as Mortgage One Group (the “Target”), pursuant to that certain stock purchase agreement, dated May 8, 2026, as amended (the

“Agreement”).

Document Period End Date

Jul. 01, 2026

Entity File Number

001-42652

Entity Registrant Name

Linkhome Holdings Inc.

Entity Central Index Key

0002017758

Entity Tax Identification Number

93-4316797

Entity Incorporation, State or Country Code

Entity Address, Address Line One

17901 Von Karman Ave

Entity Address, Address Line Two

Ste 450

Entity Address, City or Town

Irvine

Entity Address, State or Province

Entity Address, Postal Zip Code

92614

City Area Code

800

Local Phone Number

680-9158

Written Communications

false

Soliciting Material

false

Pre-commencement Tender Offer

false

Pre-commencement Issuer Tender Offer

false

Title of 12(b) Security

Common Stock, par value $0.001

Trading Symbol

LHAI

Security Exchange Name

NASDAQ

Entity Emerging Growth Company

true

Elected Not To Use the Extended Transition Period

false

- Definition

Description of changes contained within amended document.

+ References

No definition available.

+ Details

Name:

dei_AmendmentDescription

Namespace Prefix:

dei_

Data Type:

xbrli:stringItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.

+ References

No definition available.

+ Details

Name:

dei_AmendmentFlag

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Area code of city

+ References

No definition available.

+ Details

Name:

dei_CityAreaCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Cover page.

+ References

No definition available.

+ Details

Name:

dei_CoverAbstract

Namespace Prefix:

dei_

Data Type:

xbrli:stringItemType

Balance Type:

Period Type:

duration

- Definition

For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.

+ References

No definition available.

+ Details

Name:

dei_DocumentPeriodEndDate

Namespace Prefix:

dei_

Data Type:

xbrli:dateItemType

Balance Type:

Period Type:

duration

- Definition

The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.

+ References

No definition available.

+ Details

Name:

dei_DocumentType

Namespace Prefix:

dei_

Data Type:

dei:submissionTypeItemType

Balance Type:

Period Type:

duration

- Definition

Address Line 1 such as Attn, Building Name, Street Name

+ References

No definition available.

+ Details

Name:

dei_EntityAddressAddressLine1

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Address Line 2 such as Street or Suite number

+ References

No definition available.

+ Details

Name:

dei_EntityAddressAddressLine2

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the City or Town

+ References

No definition available.

+ Details

Name:

dei_EntityAddressCityOrTown

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Code for the postal or zip code

+ References

No definition available.

+ Details

Name:

dei_EntityAddressPostalZipCode

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Name of the state or province.

+ References

No definition available.

+ Details

Name:

dei_EntityAddressStateOrProvince

Namespace Prefix:

dei_

Data Type:

dei:stateOrProvinceItemType

Balance Type:

Period Type:

duration

- Definition

A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityCentralIndexKey

Namespace Prefix:

dei_

Data Type:

dei:centralIndexKeyItemType

Balance Type:

Period Type:

duration

- Definition

Indicate if registrant meets the emerging growth company criteria.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityEmergingGrowthCompany

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 7A

-Section B

-Subsection 2

+ Details

Name:

dei_EntityExTransitionPeriod

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.

+ References

No definition available.

+ Details

Name:

dei_EntityFileNumber

Namespace Prefix:

dei_

Data Type:

dei:fileNumberItemType

Balance Type:

Period Type:

duration

- Definition

Two-character EDGAR code representing the state or country of incorporation.

+ References

No definition available.

+ Details

Name:

dei_EntityIncorporationStateCountryCode

Namespace Prefix:

dei_

Data Type:

dei:edgarStateCountryItemType

Balance Type:

Period Type:

duration

- Definition

The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityRegistrantName

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b-2

+ Details

Name:

dei_EntityTaxIdentificationNumber

Namespace Prefix:

dei_

Data Type:

dei:employerIdItemType

Balance Type:

Period Type:

duration

- Definition

Local phone number for entity.

+ References

No definition available.

+ Details

Name:

dei_LocalPhoneNumber

Namespace Prefix:

dei_

Data Type:

xbrli:normalizedStringItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 13e

-Subsection 4c

+ Details

Name:

dei_PreCommencementIssuerTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14d

-Subsection 2b

+ Details

Name:

dei_PreCommencementTenderOffer

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Title of a 12(b) registered security.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection b

+ Details

Name:

dei_Security12bTitle

Namespace Prefix:

dei_

Data Type:

dei:securityTitleItemType

Balance Type:

Period Type:

duration

- Definition

Name of the Exchange on which a security is registered.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 12

-Subsection d1-1

+ Details

Name:

dei_SecurityExchangeName

Namespace Prefix:

dei_

Data Type:

dei:edgarExchangeCodeItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Exchange Act

-Number 240

-Section 14a

-Subsection 12

+ Details

Name:

dei_SolicitingMaterial

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration

- Definition

Trading symbol of an instrument as listed on an exchange.

+ References

No definition available.

+ Details

Name:

dei_TradingSymbol

Namespace Prefix:

dei_

Data Type:

dei:tradingSymbolItemType

Balance Type:

Period Type:

duration

- Definition

Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Securities Act

-Number 230

-Section 425

+ Details

Name:

dei_WrittenCommunications

Namespace Prefix:

dei_

Data Type:

xbrli:booleanItemType

Balance Type:

Period Type:

duration