FINTECH SELECT LTD.

CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS Unaudited SEPTEMBER 30, 2025

FINTECH SELECT LTD. SEPTEMBER 30, 2025 CONTENTS

NOTICE OF NO AUDITOR REVIEW OF CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS

Under National Instrument 51-102, Part 4, subsection 4.3 (3) (a), if an auditor has not performed a review of the interim financial statements, they must be accompanied by a notice indicating that an auditor has not reviewed the financial statements.

The accompanying condensed unaudited interim financial statements of the Company have been prepared by and are the responsibility of the Company’s management.

The Company’s independent auditor has not performed a review of these condensed financial statements in accordance with standards established by the Canadian Institute of Chartered Accountants for a review of interim financial statements by an entity’s auditor.

Fintech Select Ltd.

Condensed Consolidated Interim Statements of Financial Position (Unaudited) (Presented in Canadian Dollars) As at September 30, 2025

Nature of Operations and Going concern (Note 1) Provision (Note 15) Approved by the Board

Naveed UI-Hassan

Mohammad Abuleil

Director (Signed) Director (Signed)

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

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Fintech Select Ltd.

Condensed Consolidated Interim Statements of Operations and Comprehensive Income (Unaudited)

(Presented in Canadian Dollars) For 3 and 9 months ended September 30, 2025

The accompanying notes form an integral part of these consolidated financial statements

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Fintech Select Ltd.

Condensed Consolidated Interim Statements of Cash Flow (Presented in Canadian Dollars) For 3 and 9 months ended September 30, 2025

The accompanying notes form an integral part of these consolidated financial statements

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Fintech Select Ltd.

Condensed Consolidated Interim Statement of Changes in Shareholders’ Deficit (Presented in Canadian Dollars)

For the 9 months ended September 30, 2025

The accompanying notes form an integral part of these consolidated financial statements

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

1. NATURE OF OPERATIONS AND GOING CONCERN UNCERTAINTY

Fintech Select Ltd. (the "Company") leads the way in financial payment services, offering cutting-edge solutions such as prepaid card programs, POS Cryptocurrency, and e-wallet and online payment solutions. The Company’s registered office address is 100 King St W, Unit T201a, Chatham, ON, N7M 6A9, and its shares are listed on the TSX Venture Exchange under symbol FTEC.

These consolidated financial statements have been prepared on a going concern basis, which assumes the Company will continue its operations in the foreseeable future and that it will be able to realize its assets and discharge its liabilities in the normal course of operations. The facts and circumstances noted below cast significant doubt on the company’s ability to continue as going concern.

During the quarter, the company incurred a loss of $224,723 (same quarter of 2024- Net loss $119,000) and experienced a net outflow of cash from operations of $170,588 (same quarter of 2024 - outflow $60,044). Despite this, the Company has a negative working capital of $158,100 (December 31,2024 deficit $34,883) limiting its capacity to fund capital expenditures and operations.

The continuation of the Company as a going concern hinges on raising adequate working capital, reducing operating expenses, and bolstering revenues and profits. To this end, the Company is actively exploring additional financing options. However, there is no assurance that these efforts will succeed in the near term, and without sufficient financing, the Company may be compelled to cease operations.

These consolidated financial statements do not give effect to adjustments that would be necessary to the carrying values and classification of assets and liabilities should the going concern assumption not be appropriate. These adjustments could be material.

The consolidated financial statements were authorized for issuance by the Board of Directors on November 28, 2025.

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

2. BASIS OF PRESENTATION

Statement of compliance

The condensed consolidated interim financial statements have been prepared in accordance with International Accounting Standards 34, Interim Financial Reporting (IAS 34”) using accounting policies consistent with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the International Financial Reporting Interpretations Committee (IFRIC”). The accounting policies and methods of computation applied by the Company in these condensed consolidated interim financial statements are the same as those applied in the Company’s annual financial statements as at and for the year ended December 31, 2024, excepted as outlined below. These condensed consolidated interim financial statements should be read in conjunction with the 2024 annual financial statements.

Basis of presentation

These consolidated financial statements are prepared on the historical cost basis except for intangibles - short term which are measured at the fair value, with changes being recognized in other comprehensive income and financial assets classified as “fair value through profit and loss”, if any, which are measured at fair value.

Principles of consolidation

The condensed consolidated interim financial statements include the accounts of the Company and its wholly owned subsidiaries, 1382285 Ontario Limited ("SelectComm"), 2143436 Ontario Limited ("SelectCore Comm"), Local Fone Service, Inc. ("LFS"), SelectCore USA, LLC ("SelectCore US") and 2314606 Ontario Limited (“SelectCore Financial Services”).

On March 13, 2025, the Company amalgamated 1382285 Ontario Limited and Local Fone Services Inc. into 2143436 Ontario Limited and changed the name to Selectcore Communications Inc.

Subsidiaries are all entities over which the Company has the power, is exposed, or has rights, to variable returns from its involvement and has the ability to use its power to affect its returns. Subsidiaries are fully consolidated from the date on which control is transferred to the Company.

The company reassesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control listed above.

Inter-Company transactions, balances and unrealized gains or losses between subsidiaries are eliminated in preparing the consolidated financial statements. The financial statements of the subsidiaries are prepared for the same reporting period as the reporting company using consistent accounting policies.

Functional and presentational currency

Unless otherwise noted, all amounts in the accompanying consolidated financial statements and these notes are presented in Canadian funds, which is the functional currency of the Company.

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

3. PROPERTY AND EQUIPMENT

Activity during the nine months ended September 30, 2025 is as follows:

Activity during the nine months ended September 30, 2024 is as follows:

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

4. INTANGIBLES

Intangible assets – short term represent Bitcoin held by the Company. As of September 30, 2025, the Company held 5 Bitcoin (December 31, 2024: 5 Bitcoin). Management intends to dispose of these holdings within the next 12 months to support working capital requirements, subject to liquidity needs and market conditions. The Bitcoin is remeasured quarterly at fair value based on quoted market prices, with changes recognized in accordance with the revaluation model under IAS 38 Intangible assets.

Intangibles – long term represents computer software, Right-of-Use assets and leasehold improvement.

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

5. SHARE CAPITAL

Authorized: Unlimited common shares

Issued and fully paid:

6. STOCK OPTIONS

In December 2022, the shareholders approved a Performance and Restricted Share Unit Plan (“PRSU Plan”) for officers, directors, employees and consultants of the Company. This plan allows the Board of Directors to grant restricted share units and/or performance share units at their discretion. On April 11, 2025, the Company granted and allocated 3,200,000 Restricted Share Units to executive management, non-executive directors and employees under the PRSU Plan. The issuance is pending approval from Toronto Stock Exchange.

Additionally, the Board of Directors adopted a stock option plan (the “Options Plan”) for the Company. Under this plan, the Board of Directors may allocate non-transferable options to purchase shares to directors, officers and technical consultants.

Both the PRSU Plan and the Options Plan stipulate that the aggregate number of shares issued upon the exercise of options, along with other equity incentive plans, cannot exceed 10% of outstanding shares. Moreover, the total shares issued upon exercise of options, together with performance and restricted shares issued to any participant, should not surpass 5% of issued and outstanding shares. The number of shares reserved for issuance to any technical consultant is limited to 2% of issued and outstanding shares. Furthermore, the aggregate number of restricted share units and/or performance share units granted to insiders within a one-year period cannot exceed 5% of issued and outstanding common shares.

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

Options granted under the Options Plan must expire no later than five years from the date of grant. They may be exercised no later than ninety days following cessation of the optionee's position with the Company. If cessation is due to death, the option may be exercised within one year after such event, subject to the option's expiry date.

The exercise price of options issued under the Options Plan must not be lower than the applicable discount permitted by the stock exchange on which the shares are traded. The options vest based on provisions determined by the Board at the time of grant.

On December 28, 2021, the Company granted 2,160,000 incentive stock options to certain directors and officers. These options allow the holder to acquire one common share each. Among them, 1,600,000 options are exercisable at $0.05 per option and 560,000 options at $0.075 per option. All options are exercisable for three years from the grant date and vest immediately. All of these options were expired on December 27, 2024.

On November 28, 2023, the Company granted 3,600,000 incentive stock options, each giving the holder the right to acquire one common shares to certain of its directors, officers and consultants. The options are exercisable at $0.05 per option. All these options are exercisable for a period of three year from the date of grant, vesting immediately. None of these options were exercised as at September 30, 2025.

The Company had following options outstanding and exercisable at September 30, 2025:

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

Below is a summary of exercise prices, and weighted average remaining life as at September 30, 2025 for each grant of options.

The following are the valuations of each grant of options and the major assumptions used to value these options.

The options granted were valued using the Black-Scholes option pricing model with the following assumptions.

7. COMMITMENTS

The Company has no lease commitments as at September 30, 2025 with the lease operating on a month-tomonth basis.

8. CAPITAL MANAGEMENT

The Company's capital management objective is to sustain its capacity to operate as a going concern, thereby facilitating returns for shareholders and benefits for other stakeholders. Capital, as defined by the Company, encompasses equity, including issued common shares, warrant reserve, contributed surplus, and accumulated other comprehensive income.

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

The primary aim of the Company's capital management is to ensure it maintains adequate cash resources to support growth initiatives and sustain ongoing operations. To secure additional capital required for these endeavors, the Company may explore avenues such as issuing equity or pursuing debt financing (refer to note 1).

During the periods ended September 30, 2025, and 2024, the Company's overarching capital management strategy involved raising share capital, reaching settlements with creditors, discontinuing unprofitable ventures, and expanding its profitable call center business.

9. FINANCIAL RISK MANAGEMENT

The Company is exposed to a variety of financial risks by virtue of its activities: market risk (including currency risk and interest rate risk), credit risk and liquidity risk. The overall risk management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects on financial performance.

Risk management is carried out by the accounting and finance department under policies approved by the Board of Directors. This department identifies and evaluates financial risks in close cooperation with management. The finance department is charged with the responsibility of establishing controls and procedures to ensure that financial risks are mitigated in accordance with the approved policies.

(a) Market Risk

(i) Currency Risk

The Company operates primarily in Canada and has a subsidiary in USA that had ceased operation. The Company has exposure to foreign exchange risk. Foreign exchange risk arises from purchase and sales transactions, as well as recognized financial assets and liabilities denominated in foreign currencies.

The Company's main objective in managing its foreign exchange is to maintain Canadian cash on hand to support Canadian forecasted cash flows over a 12-month horizon. To achieve this objective, the Company monitors forecasted cash flows in foreign currencies and attempts to mitigate the risk by modifying the currency of cash held.

Balances denominated in USD at September 30, 2025 and 2024 are as follows:

Fluctuations in the Canadian dollar exchange rate have an impact on the Company’s results from operations. A 5% fluctuation of the U.S. dollar relative to the Canadian dollar would impact net income by approximately $ 3,567 as of September 30, 2025 (2024 impact net income - $20,605).

(ii) Interest rate risk:

Interest rate risk is the risk that the future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

Financial assets and financial liabilities with variable interest rates expose the Company to cash flow interest rate risk. However, the Company has no interest-bearing liabilities and is not exposed to interest rate risk.

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

FINANCIAL RISK MANAGEMENT (Cont’d)

(b) Credit Risk

Credit risk is the risk of a financial loss to the Company if a customer or counterparty to a financial instrument fails to meet its contractual obligation. The maximum exposure to credit risk of the Company at period-end is the carrying value of its cash and accounts receivables. The Company manages credit risk by maintaining bank accounts with Schedule 1 banks in Canada.

The Company does not require collateral or other security for accounts receivable or amounts due from related parties. The Company estimates its provision for uncollectable amounts based on analysis of the specific amount and debtor's payment history and prospects. Accounts receivable are stated net of an allowance for doubtful accounts of $6,529 (2024 $6,529).

Top three customers represent 91% of accounts receivable as of September 30, 2025 (December 31, 2024 - three customers represented 91%). As of November 25, 2024, 89% of the accounts receivable balance was collected. As of September 30, 2025, approximately $19,428 (December 31, 2024 – $14,503) of the Company’s receivable were 60 days past due of which approximately $6,529 (December 31, 2024 - $6,529) have been allowed for as doubtful debts.

(c) Liquidity Risk

Liquidity risk is the risk that the Company will not be able to meet its obligations as they fall due.

The Company manages its liquidity risk by forecasting cash flows from operations and anticipated investing and financing activities. Senior management is also actively involved in the review and approval of planned expenditures.

As at September 30, 2025, the Company has accounts payable and accrued liabilities of $1,048,001 due within 12 months (December 31, 2024 - $937,131), cash of $5,227 (December 31, 2024 - $109,563), receivables of $102,553 (December 31, 2024 - $141,577) and intangibles-short term of $794,072 (December 31, 2024 - $664,745) to meet its current obligations. As a result, the Company has liquidity risk.

(d) Economic Dependence

One customer accounted for 98% of the Company's revenue in the current year (2024 – 96%). Although a single customer contributes a significant portion of its revenue and maintains a longstanding relationship spanning over 20 years, the Company serves numerous clients and operates various programs under this customer. Additionally, the Company is actively pursuing new business opportunities.

(e) Fair value

The estimated fair values of accounts receivable, accounts payable, accrued liabilities and demand loans approximate their carrying values due to the relatively short-term nature of the instruments. The fair value of investments is based on open market prices.

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FINTECH SELECT LTD. Notes to condensed consolidated interim financial statements (Unaudited) September 30, 2025 (Presented in Canadian Dollars)

10. RELATED PARTY TRANSACTIONS AND BALANCES

The following summarizes the Company’s outstanding balances with related parties:

• The balances are non-secured and without interest or payment terms. They mainly represent compensations due to directors for services provided.

11. KEY MANAGEMENT COMPENSATION

Key management personnel are individuals who hold authority and responsibility for planning, directing and overseeing the Company’s activities, whether directly or indirectly. This group comprises the board of directors, Chief Executive Officer & President, Chief Financial Officer and Director of Business Operations.

The remuneration of Directors and key management personnel of the Company was as follows:

12. Provisions

In July 2019, one of the Company’s subsidiaries (“subsidiary”) received a Statement of Claim from His Majesty the King in Right of Alberta (“Alberta”) in the amount of $633,284 (referred to as the “Alberta Claim”). The Alberta Claim pertained to the balance of funds on expired cards under a Card Management Agreement between the subsidiary and Alberta. The claimed amount was included in the Claim served on the Company by its service provider. The Company has recorded the full provision for this claim in its financial statements in accounts payable and accrued liabilities. In April 2023, the Company consented to a judgement in this claim.

On December 16, 2024, two historical claims were reinstated. The claims date back to March 2017 when SelectCore Financial Services Inc., the Company's wholly owned subsidiary, along with six other program managers (collectively, the "Defendants") were served by All Trans Financial Services Credit Union Limited ("All Trans") with two separate Statements of Claim filed in the Ontario Superior Court of Justice (the "Claims"). The Claims relate to separate claims brought by a plaintiff (the "Underlying Plaintiff") against All Trans in the Court of Queen's Bench for Saskatchewan and the Supreme Court of British Columbia, and which allege, among other things, that the fees and expiry dates associated with the prepaid cards issued by All Trans are not permitted under the consumer protection and trade legislation of each province (the "Underlying Claims"). The Claims seek indemnification from the Defendants for any liability All Trans may face. Although the claims were dismissed previously for delay, they were reinstated after the credit union went bankrupt. As of the date of these financial statements, the plaintiff has not actively pursued the claims and management believes the allegations are without merit and will vigorously defend the case.

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