{"url_path":"/sec/dogp/10-q/2026/item-6","section_key":"item-6","section_title":"Item 6 Exhibits.**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-14","source_url":"https://www.sec.gov/Archives/edgar/data/1360442/0001096906-26-000798-index.html","accession_number":"0001096906-26-000798","cik":"0001360442","ticker":"DOGP","issuer_name":"Dogecoin Cash, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1360442/0001096906-26-000798-index.html","primary_entity_key":"0001360442","primary_entity_name":"Dogecoin Cash, Inc."},"word_count":4871,"has_tables":true,"body_markdown":"**Item 6. Exhibits.**\n\n \n\nThe following documents are included as exhibits to this report:\n\n \n\n(a) Exhibits\n\n \n\n**Exhibit**\n\n**Number**\n\n \n\n**SEC**\n\n**Reference**\n\n**Number**\n\n \n\n**Title of Document**\n\n \n\n**Notes**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n[3.1](http://www.sec.gov/Archives/edgar/data/1360442/000101629509000012/frm10-ex301_usc.htm)\n\n \n\n[3](http://www.sec.gov/Archives/edgar/data/1360442/000101629509000012/frm10-ex301_usc.htm)\n\n \n\n[Articles of Incorporation](http://www.sec.gov/Archives/edgar/data/1360442/000101629509000012/frm10-ex301_usc.htm)\n\n \n\n(1)\n\n[3.2](http://www.sec.gov/Archives/edgar/data/1360442/000101629509000012/frm10-ex303_usc.htm)\n\n \n\n[3](http://www.sec.gov/Archives/edgar/data/1360442/000101629509000012/frm10-ex303_usc.htm)\n\n \n\n[Bylaws](http://www.sec.gov/Archives/edgar/data/1360442/000101629509000012/frm10-ex303_usc.htm)\n\n \n\n(1)\n\n[31.1](dogp_ex31z1.htm)\n\n \n\n[31](dogp_ex31z1.htm)\n\n \n\n[Section 302 Certification of Principal Executive Officer](dogp_ex31z1.htm)\n\n \n\n \n\n[31.2](dogp_ex31z2.htm)\n\n \n\n[31](dogp_ex31z2.htm)\n\n \n\n[Section 302 Certification of Principal Financial Officer](dogp_ex31z2.htm)\n\n \n\n \n\n[32.1](dogp_ex32z1.htm)\n\n \n\n[32](dogp_ex32z1.htm)\n\n \n\n[Section 1350 Certification of Principal Executive Officer](dogp_ex32z1.htm)\n\n \n\n \n\n[32.2](dogp_ex32z2.htm)\n\n \n\n[32](dogp_ex32z2.htm)\n\n \n\n[Section 1350 Certification of Principal Financial Officer](dogp_ex32z2.htm)\n\n \n\n \n\n101.INS\n\n \n\n \n\n \n\nXBRL Instance Document\n\n \n\n(2)\n\n101.SCH\n\n \n\n \n\n \n\nXBRL Taxonomy Extension Schema\n\n \n\n(2)\n\n101.CAL\n\n \n\n \n\n \n\nXBRL Taxonomy Extension Calculation Linkbase\n\n \n\n(2)\n\n101.DEF\n\n \n\n \n\n \n\nXBRL Taxonomy Extension Definition Linkbase\n\n \n\n(2)\n\n101.LAB\n\n \n\n \n\n \n\nXBRL Taxonomy Extension Label Linkbase\n\n \n\n(2)\n\n101.PRE\n\n \n\n \n\n \n\nXBRL Taxonomy Extension Presentation Linkbase\n\n \n\n(2)\n\n \n\n(1) Incorporated by reference to the Company’s Articles of Incorporation, as amended, and Bylaws previously filed with the Securities and Exchange Commission.\n\n(2) XBRL information is furnished and not filed for purposes of Sections 11 and 12 of the Securities Act of 1933 and Section 18 of the Securities Exchange Act of 1934, and is not subject to liability under those sections, is not part of any registration statement or prospectus to which it relates and is not incorporated or deemed to be incorporated by reference into any registration statement, prospectus or other document.  \n\n \n\n**SIGNATURES**\n\n \n\nPursuant 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, thereunto duly authorized.\n\n \n\n**Dogecoin Cash, Inc.**\n\n \n\nDate: May 14, 2026\n\n \n\nBy:  \n\n/s/ David Tobias\n\n \n\n \n\nDavid Tobias\n\nPrincipal Executive Officer\n\nPrincipal Financial Officer\n\n \n\n \n\n \n\n \n\n \n\n**DOGECOIN CASH, INC.**\n\n \n\n**Contents**\n\n \n\n \n\n \n\n**Page**\n\n \n\n*FINANCIAL STATEMENTS - UNAUDITED – for the three months ended March 31, 2025 and 2024:*\n\n \n\n \n\n \n\n \n\n[Condensed consolidated balance sheets](http://www.sec.gov/Archives/edgar/data/1360442/000109690624001698/cbds-20240630.htm#a1)\n\n \n\nFS-2\n\n \n\n \n\n \n\n \n\n \n\n[Condensed consolidated statements of operations](http://www.sec.gov/Archives/edgar/data/1360442/000109690624001698/cbds-20240630.htm#a2)\n\n \n\nFS-3\n\n \n\n \n\n \n\n \n\n \n\n[Condensed consolidated statements of changes in stockholders’ equity](http://www.sec.gov/Archives/edgar/data/1360442/000109690624001698/cbds-20240630.htm#a3)\n\n \n\nFS-4\n\n \n\n \n\n \n\n \n\n \n\n[Condensed consolidated statements of cash flows](http://www.sec.gov/Archives/edgar/data/1360442/000109690624001698/cbds-20240630.htm#a4)\n\n \n\nFS-5\n\n \n\n \n\n \n\n \n\n \n\n[Notes to condensed consolidated financial statements](http://www.sec.gov/Archives/edgar/data/1360442/000109690624001698/cbds-20240630.htm#a5)\n\n \n\nFS-6 through FS-13\n\n \n\n \n\nF-1\n\n \n\n \n\n**DOGECOIN CASH, INC.**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CONDENSED CONSOLIDATED BALANCE SHEETS - UNAUDITED**\n\n** **\n\n** **\n\n \n\n \n\n \n\n \n\n \n\nMarch 31,\n\n \n\nDecember 31,\n\n \n\n2026\n\n \n\n2025\n\n**ASSETS**\n\n \n\n \n\n \n\n**Current Assets**\n\n \n\n \n\n \n\nCash\n\n$19,510  \n\n \n\n$29,553  \n\nInvestment in equity securities, at fair value\n\n885,610  \n\n \n\n915,310  \n\n \n\n \n\n \n\n \n\n**Total Current Assets**\n\n905,120  \n\n \n\n944,863  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nAdvances to related parties, net of allowance for bad debts\n\n1,850  \n\n \n\n1,250  \n\nProperty and equipment, net\n\n1,844  \n\n \n\n1,912  \n\nIntangible assets, net\n\n3,038  \n\n \n\n3,271  \n\nGoodwill\n\n1,275,811  \n\n \n\n1,275,811  \n\n \n\n \n\n \n\n \n\n**Total Assets**\n\n$2,187,663  \n\n \n\n$2,227,107  \n\n \n\n \n\n \n\n \n\n**LIABILITIES AND STOCKHOLDERS' DEFICIT**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Current Liabilities**\n\n \n\n \n\n \n\nAccounts payable and accrued expenses\n\n$200,292  \n\n \n\n$190,469  \n\nAccrued interest - related parties\n\n46,114  \n\n \n\n42,286  \n\nFair value of convertible component in convertible loans\n\n174,387  \n\n \n\n174,387  \n\nConvertible notes payable\n\n183,270  \n\n \n\n183,270  \n\nNotes payable to related parties\n\n266,183  \n\n \n\n249,683  \n\n \n\n \n\n \n\n \n\n**Total Current Liabilities**\n\n870,246  \n\n \n\n840,095  \n\n \n\n \n\n \n\n \n\n**Long-term liabilities**\n\n \n\n \n\n \n\nStock payable\n\n1,500,422  \n\n \n\n1,416,047  \n\n \n\n \n\n \n\n \n\n**Total Liabilities**\n\n2,370,668  \n\n \n\n2,256,142  \n\n \n\n \n\n \n\n \n\n**Commitments and contingencies (Notes 6 and 8)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Stockholders' Deficit**\n\n \n\n \n\n \n\nPreferred Stock $0.001 par value; 5,000,000 shares authorized;4,652,675 shares issued and outstanding, respectively\n\n4,653  \n\n \n\n4,653  \n\nCommon stock $0.001 par value; 495,000,000 shares authorized; 162,609,031 and 160,109,031 shares issued and outstanding, respectively\n\n162,608  \n\n \n\n160,108  \n\nAdditional paid-in capital\n\n82,381,934  \n\n \n\n82,337,934  \n\nWarrant equity\n\n18,702  \n\n \n\n18,702  \n\nAccumulated deficit\n\n(84,587,856) \n\n \n\n(84,389,964) \n\n \n\n \n\n \n\n \n\n**Total Dogecoin Cash Inc. Stockholders' Deficit**\n\n(2,019,959) \n\n \n\n(1,868,567) \n\n \n\n \n\n \n\n \n\nNon-Controlling Interest\n\n1,836,954  \n\n \n\n1,839,532  \n\n \n\n \n\n \n\n \n\n**Total Stockholders' Deficit**\n\n(183,005) \n\n \n\n(29,035) \n\n \n\n \n\n \n\n \n\n**Total Liabilities and Stockholders' Deficit**\n\n$2,187,663  \n\n \n\n$2,227,107  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.**\n\nF-2\n\n \n\n \n\n**DOGECOIN CASH, INC.**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - UNAUDITED**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nFor the three months ended March 31,\n\n \n\n \n\n \n\n \n\n2026\n\n \n\n2025\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Revenues**\n\n \n\n \n\n \n\n \n\n$192,898  \n\n \n\n$184,473  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Cost of Revenues**\n\n** **\n\n \n\n \n\n \n\n66,719  \n\n \n\n67,506  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Gross Profit**\n\n \n\n \n\n \n\n \n\n126,179  \n\n \n\n116,967  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Operating Expenses**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nProfessional fees\n\n \n\n \n\n \n\n \n\n90,800  \n\n \n\n37,860  \n\nDepreciation and amortization\n\n \n\n \n\n \n\n \n\n301  \n\n \n\n301  \n\nWages and salaries\n\n \n\n \n\n \n\n \n\n68,255  \n\n \n\n73,390  \n\nAdvertising\n\n \n\n \n\n \n\n \n\n325  \n\n \n\n1,861  \n\nGeneral and administrative\n\n** **\n\n \n\n \n\n \n\n123,700  \n\n \n\n105,169  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Total Operating Expenses**\n\n** **\n\n \n\n \n\n \n\n283,381  \n\n \n\n218,581  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Loss from Operations**\n\n \n\n \n\n \n\n \n\n(157,202) \n\n \n\n(101,614) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Other Income and (Expenses)**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nUnrealized gain (loss) on investment\n\n \n\n \n\n \n\n \n\n(29,700) \n\n \n\n3,900  \n\nInterest expense\n\n** **\n\n \n\n \n\n \n\n(13,568) \n\n \n\n(9,650) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Total Other Income and (Expenses), Net**\n\n \n\n \n\n \n\n \n\n(43,268) \n\n \n\n(5,750) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Loss Before Income Taxes**\n\n \n\n \n\n \n\n \n\n(200,470) \n\n \n\n(107,364) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Income Taxes**\n\n** **\n\n \n\n \n\n \n\n-  \n\n \n\n-  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss for the Period**\n\n \n\n \n\n \n\n \n\n(200,470) \n\n \n\n(107,364) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nLoss attributable to non-controlling interest - PrestoCorp and Meme Coins Inc.\n\n \n\n \n\n \n\n \n\n(2,578) \n\n \n\n(3,256) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss for the Period Attributable To Cannabis Sativa, Inc.**\n\n** **\n\n \n\n \n\n \n\n$(197,892) \n\n \n\n$(104,108) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Net Loss for the Period per Common Share: Basic & Diluted**\n\n$(0.00) \n\n \n\n$(0.00) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Weighted Average Common Shares Outstanding:**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nBasic & Diluted\n\n \n\n \n\n \n\n \n\n162,192,364  \n\n \n\n143,903,923  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.**\n\nF-3\n\n \n\n**DOGECOIN CASH, INC.**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (DEFICIT) FOR THE THREE MONTHS ENDED MARCH 31, 2026 AND 2025 - UNAUDITED**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Preferred Stock**\n\n \n\n**Common Stock**\n\n \n\n**Additional Paid-In**\n\n \n\n**Warrant**\n\n \n\n**Accumulated**\n\n \n\n**Non-controlling Interest -**\n\n \n\n**Non-controlling Interest -**\n\n \n\n \n\n**Shares**\n\n** **\n\n**Amount**\n\n** **\n\n**Shares**\n\n** **\n\n**Amount**\n\n** **\n\n**Capital**\n\n** **\n\n**Equity**\n\n** **\n\n**Deficit**\n\n** **\n\n**Prestocorp**\n\n** **\n\n**Meme Coins Inc**\n\n**Total**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balance - January 1, 2025**\n\n \n\n4,500,000 \n\n \n\n$4,500 \n\n \n\n143,903,921\n\n \n\n$143,904 \n\n \n\n$82,229,325 \n\n \n\n$- \n\n \n\n$(83,816,573) \n\n \n\n$1,309,972  \n\n \n\n$- \n\n$(128,872) \n\nNet loss for the period\n\n \n\n- \n\n \n\n- \n\n \n\n-\n\n \n\n- \n\n \n\n- \n\n \n\n- \n\n \n\n(104,108) \n\n \n\n(3,256) \n\n \n\n- \n\n(107,364) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balance - March 31, 2025**\n\n** **\n\n4,500,000 \n\n \n\n$4,500 \n\n \n\n143,903,921\n\n \n\n$143,904 \n\n \n\n$82,229,325 \n\n \n\n$- \n\n \n\n$(83,920,681) \n\n \n\n$1,306,716  \n\n \n\n$- \n\n$(236,236) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balance - January 1, 2026**\n\n \n\n4,652,675 \n\n \n\n$4,653 \n\n \n\n160,109,029\n\n \n\n$160,108 \n\n \n\n$82,337,934 \n\n \n\n$18,702 \n\n \n\n$(84,389,964) \n\n \n\n$1,291,422  \n\n \n\n$548,110 \n\n$(29,035) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nCommon stock issued for consulting services\n\n \n\n- \n\n \n\n- \n\n \n\n2,500,000\n\n \n\n2,500 \n\n \n\n44,000 \n\n \n\n- \n\n \n\n-  \n\n \n\n-  \n\n \n\n- \n\n46,500  \n\nNet loss for the period\n\n \n\n- \n\n \n\n- \n\n \n\n-\n\n \n\n- \n\n \n\n- \n\n \n\n- \n\n \n\n(197,892) \n\n \n\n(2,578) \n\n \n\n- \n\n(200,470) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Balance - March 31, 2026**\n\n** **\n\n4,652,675 \n\n \n\n$4,653 \n\n \n\n162,609,029\n\n \n\n$162,608 \n\n \n\n$82,381,934 \n\n \n\n$18,702 \n\n \n\n$(84,587,856) \n\n \n\n$1,288,844  \n\n \n\n$548,110 \n\n$(183,005) \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.**\n\n \n\n \n\n \n\n \n\n \n\nF-4\n\n \n\n**DOGECOIN CASH, INC.**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - UNAUDITED**\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nFor the three months ended March 31,\n\n \n\n2026\n\n \n\n \n\n2025\n\n \n\n \n\n \n\n \n\n \n\n**Cash Flows From Operating Activities:**\n\n \n\n \n\n \n\nNet loss for the period\n\n \n\n$(200,470) \n\n \n\n \n\n$(107,364) \n\n**Adjustments to reconcile net loss for the period to net cash**\n\n \n\n \n\n \n\n \n\n \n\n**used in operating activities:**\n\n \n\n \n\n \n\n \n\n \n\nUnrealized (gain) loss on investments\n\n \n\n29,700  \n\n \n\n \n\n(3,900) \n\nDepreciation and amortization\n\n \n\n301  \n\n \n\n \n\n301  \n\nCommon stock issued for consulting services\n\n \n\n46,500  \n\n \n\n \n\n-  \n\nStock payable for services\n\n \n\n84,375  \n\n \n\n \n\n84,375  \n\nNote payable issued for services\n\n \n\n12,500  \n\n \n\n \n\n12,500  \n\n**Changes in Assets and Liabilities:**\n\n \n\n \n\n \n\n \n\n \n\nAccounts payable and accrued expenses\n\n \n\n9,823  \n\n \n\n \n\n15,443  \n\nAccrued interest - related parties\n\n \n\n3,828  \n\n \n\n \n\n2,774  \n\n**Net Cash Provided by (Used in) Operating Activities**\n\n \n\n(13,443) \n\n \n\n \n\n4,129  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Cash Flows from Investing Activities:**\n\n \n\n \n\n \n\n \n\n \n\nAdvances to related party\n\n \n\n(600) \n\n \n\n \n\n-  \n\n**Net Cash Used in Investing Activities**\n\n \n\n(600) \n\n \n\n \n\n-  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Cash Flows from Financing Activities:**\n\n \n\n \n\n \n\n \n\n \n\nProceeds from related parties notes payable, net\n\n \n\n4,000  \n\n \n\n \n\n450  \n\n**Net Cash Provided by Financing Activities**\n\n \n\n4,000  \n\n \n\n \n\n450  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**NET CHANGE IN CASH**\n\n \n\n(10,043) \n\n \n\n \n\n4,579  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CASH AT BEGINNING OF PERIOD**\n\n \n\n29,553  \n\n \n\n \n\n34,934  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**CASH AT END OF PERIOD**\n\n \n\n$19,510  \n\n \n\n \n\n$39,513  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**Supplemental Disclosures of Non Cash Activities:**\n\n \n\n \n\n \n\n \n\n \n\n** Noncash investing and financing activities**\n\n \n\n$-  \n\n \n\n \n\n$-  \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n**The accompanying notes are an integral part of these unaudited condensed consolidated financial statements.**\n\nF-5\n\n \n\n**DOGECOIN CASH, INC. **\n\n \n\n**NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS**\n\n**For the Three Months Ended March 31, 2026 and 2025**\n\n \n\n**1. Organization and Summary of Significant Accounting Policies** \n\n \n\n*Nature of Business:*  \n\n \n\nDogecoin Cash Inc. (the “Company,” “us”, “we” or “our”) was incorporated as Ultra Sun Corp. under the laws of Nevada in November 2004. On November 13, 2013, we changed our name to Cannabis Sativa, Inc. On November 13, 2024, we changed our name to Dogecoin Cash, Inc.\n\n \n\nThe Company conducts its operations through several subsidiaries, including the following:\n\n \n\n**Operating Subsidiary**\n\n \n\nPrestoCorp, Inc. – a 51% owned subsidiary that represents the Company’s primary operating business and provides telehealth referral services through the PrestoDoctor platform.\n\n \n\n**Digital Asset and Technology Subsidiaries**\n\n \n\nDogecoin Treasury, Inc**.** – digital asset treasury and blockchain-related initiatives\nDogeSPAC LLC – digital asset acquisition entity\nMeme Coins, Inc. – digital asset investment subsidiary\n\n \n\n**Other Wholly Owned Subsidiaries**\n\n \n\nKubby Patents and Licenses, LLC – intellectual property holdings\nEden Holdings LLC – trademark holdings\nWild Earth Naturals, Inc. – inactive subsidiary\nHi Brands International, Inc. – inactive subsidiary\n\n \n\nCertain subsidiaries, including DogeSPAC LLC, Meme Coins, Inc., and Dogecoin Treasury, Inc., support the Company’s digital asset acquisition, investment, and treasury management initiatives.\n\n \n\nPrestoCorp, Inc.  provides telehealth referral services through an online platform that connects patients with licensed physicians in jurisdictions where medical cannabis programs are authorized under applicable state law. Physicians utilizing the platform operate independently and make medical determinations in accordance with applicable state laws and professional medical standards. The Company does not cultivate, distribute, manufacture, or dispense cannabis products and does not participate in the sale of cannabis.\n\n \n\nThe Company’s telehealth platform is designed to comply with applicable privacy and healthcare regulations, including the Health Insurance Portability and Accountability Act (“HIPAA”).\n\n \n\nF-6\n\nDogecoin Treasury, Inc. is a wholly owned subsidiary of the Company that was formed to hold and manage certain digital asset holdings and related blockchain-based initiatives of the Company. The subsidiary may hold digital assets acquired in connection with the Company’s business activities and technology initiatives, which may be maintained directly or through digital asset wallets or custodial service providers. The Company does not operate a digital asset exchange, broker-dealer, or investment fund. Digital assets held by the Company are accounted for in accordance with the Company’s accounting policies described elsewhere in these consolidated financial statements. Additional information regarding the Company’s digital asset holdings is included in Note 5 – Digital Assets.\n\n \n\n*Basis of Presentation*\n\n* *\n\n*Operating results for the three months ended March 31, 2026, may not be indicative of the results*expected for the full year ending December 31, 2026. For further information, refer to the financial*statements and notes thereto in our Annual Report on Form 10-K for the fiscal year ended December 31, 2025.*\n\n* *\n\n*The interim financial statements should be read in conjunction with audited financial statements and related footnotes set forth in our annual report filed on Form 10-K for the year ended December 31, 2025, as filed with the United States Securities and Exchange Commission on*March 27, 2026.\n\n* *\n\nIn the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary for a fair statement of the Company’s financial position as of March 31, 2026, and its results of operations, cash flows, and changes in stockholders’ equity for the three months ended March 31, 2026. The financial statements do not include all of the information and notes required by accounting principles generally accepted in the United States (‘GAAP”) for complete financial statements.\n\n \n\n*Principles of Consolidation:*\n\n \n\nThe condensed consolidated financial statements include the accounts of Dogecoin Cash, Inc. (the “Company” or “CBDS”), and its wholly-owned subsidiaries and PrestoCorp, a 51% owned subsidiary. All significant inter-company balances have been eliminated in consolidation.\n\n \n\n*Going Concern:*\n\n \n\nThe Company has an accumulated deficit of $84,587,856 at March 31, 2026, which, among other factors, raises substantial doubt about the Company’s ability to continue as a going concern. The ability of the Company to continue as a going concern is dependent on the Company’s ability to generate profitable operations in the future and/or to obtain the necessary financing to meet its obligations and repay its liabilities arising from normal business operations when they are due.\n\n \n\nF-7\n\n \n\n*Use of Estimates:*\n\n \n\nThe preparation of financial statements in conformity with generally accepted accounting principles in the United States of America (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Significant estimates and assumptions by management affect the allowance for doubtful accounts, the carrying value of long-lived assets (including goodwill and intangible assets), the provision for income taxes and related deferred tax accounts, certain accrued liabilities, revenue recognition, contingencies, and the value attributed to stock-based awards.\n\n \n\n*Net Loss per Share:*\n\n \n\nBasic net loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding for the period and contains no dilutive securities. Diluted earnings per share reflect the potential dilution of securities that could share in the earnings of the Company. Potentially dilutive shares are excluded from the calculation of diluted net loss per share because the effect is anti-dilutive. For the three months ended March 31, 2026 and 2025, the Company has 1,954,543 and 3,708,929 outstanding warrants, respectively. At March 31, 2026 and December 31, 2025, the Company has 4,652,675 and -0- shares of convertible preferred stock, respectively, that would be dilutive to future period’s net income if converted. \n\n \n\n*Recently Issued Accounting Standards:*\n\n \n\nThe Company has implemented all new accounting pronouncements that are in effect and is evaluating any that may impact its financial statements.  The Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.\n\n \n\n**2. Intangibles and Goodwill** \n\n \n\nThe Company considers all intangibles to be definite-lived assets with lives of 5 to 10 years. Intangibles consisted of the following at March 31, 2026 and December 31, 2025:  \n\n \n\n \n\n**March 31,**\n\n \n\n \n\n**December 31,**\n\n \n\n**2026**\n\n \n\n \n\n**2025**\n\n \n\nCBDS.com website (Cannabis Sativa)  \n\n$\n\n13,999\n\n \n\n \n\n$\n\n13,999\n\n \n\nIntellectual Property Rights (PrestoCorp)  \n\n \n\n240,000\n\n \n\n \n\n \n\n240,000\n\n \n\nPatents and Trademarks (KPAL)  \n\n \n\n1,281,411\n\n \n\n \n\n \n\n1,281,411\n\n \n\nTotal Intangibles  \n\n \n\n1,535,410\n\n \n\n \n\n \n\n1,535,410\n\n \n\nLess: Accumulated Amortization  \n\n \n\n(1,532,372\n\n)\n\n \n\n \n\n(1,532,139\n\n)\n\nNet Intangible Assets  \n\n$\n\n3,038\n\n \n\n \n\n$\n\n3,271\n\n \n\n \n\nF-8\n\n \n\nAmortization expense for each of the three months ended March 31, 2026 and 2025 was $233.\n\n \n\nAmortization of intangibles through 2030 is:  \n\n \n\nApril 1, 2026 to March 31, 2027\n\n \n\n$\n\n932\n\n \n\nApril 1, 2027 to March 31, 2028\n\n \n\n \n\n932\n\n \n\nApril 1, 2028 to March 31, 2029\n\n \n\n \n\n932\n\n \n\nApril 1, 2029 to March 31, 2030\n\n \n\n \n\n242\n\n \n\n \n\nGoodwill in the amount of $3,010,202 was recorded as part of the acquisition of PrestoCorp that occurred on August 1, 2017. Cumulative impairment of the PrestoCorp goodwill totals $1,734,391 as of December 31, 2025 and 2024. The balance of goodwill at December 31, 2025 and 2024 was $1,275,811.  \n\n \n\n**3. Related Party Transactions**\n\n \n\nFor the three months ended March 31, 2026 and 2025 officers’ wages was $16,500 and $9,895, respectively. The Company also had consulting and director fee contracts with David Tobias and Cathy Carroll as noted below.  At March 31, 2026 and December 31, 2025, the Company also owed an additional two (2) directors $18,750 for director’s fees that are included in stock payable.\n\n \n\nHistorically, the Company has received funds from borrowings on notes payable and advances from related parties and officers of the Company to cover operating expenses. Related parties include the officers and directors of the Company and a significant shareholder holding in excess of 10% of the Company’s outstanding shares.\n\n \n\nConsulting expense to David Tobias, the Company’s chief executive officer and director, for each of the three months ended March 31, 2026 and 2025 was $46,875. At March 31, 2026 and December 31, 2025, the Company owed Mr Tobias $703,125 and $656,250, respectfully for consulting services, and $25,000, in director’s fees.  The last payment of these services was in June of 2022. These are included in stock payable at March 31, 2026 and December 31, 2025 for a total of $728,125 and $681,250, respectively. \n\n \n\nAt March 31, 2026 and December 31, 2025 the Company owed the Estate of Brad Herr – prior chief financial officer $93,750 in consulting services, and $6,250, respectively in directors fees from his 2022 contract.  These are included in stock payable at March 31, 2026 and December 31, 2025 for a total of $100,000.\n\n \n\nAt March 31, 2026 and December 31, 2025, the Company owed Mr Bilton, the Company’s chief operating officer, $253,125 in consulting services.  These are included in stock payable at March 31, 2026 and December 31, 2025. The last payment of these services was in June of 2022.  \n\n \n\nMs Carroll has a consulting agreement with the Company in the amount of $12,500, quarterly.  For each of the three months ended March 31, 2026 and 2025 consulting expense was $12,500.  Ms Carroll has elected that these payments increase her note payable each quarter.\n\n \n\nF-9\n\nDuring the year ended December 31, 2024, Trevor Reed, a director of the loaned $8,000 to the Company bearing interest at the rate of 10% per annum due on June 4, 2025.  If unpaid at June 4, 2025, the interest rate increases to 12% per annum.\n\n \n\nDuring the three months ended March 31, 2026 and 2025, David Tobias, the Company’s chief executive officer and director, loaned money to the Company to pay expenses.  This note bears interest at the rate of 5% per annum.\n\n \n\nMs. Carroll’s note bears interest at 5% per annum. During the year ended December 31, 2025 Ms. Carroll’s note was increased by her compensation of $12,500 per quarter for a total of $50,000.  \n\n \n\nDuring the three months ended March 31, 2026 and 2025, the Company recorded interest expense related to notes payable to related parties at the rates between 5% and 12% per annum in the amounts of $3,828 and $2,774 respectively.\n\n \n\nThe following tables reflect the related party note payable balances. \n\n \n\n \n\n \n\n**Related party**\n\n**Notes and Payables**\n\n \n\n \n\n**Accrued**\n\n**interest**\n\n \n\n \n\n**Total**\n\n \n\n \n\n \n\n**March 31, 2026**\n\n \n\nDavid Tobias, CEO & Director\n\n \n\n$\n\n31,433\n\n \n\n \n\n$\n\n19,856\n\n \n\n \n\n$\n\n51,289\n\n \n\nCathy Carroll, Director\n\n \n\n \n\n226,750\n\n \n\n \n\n \n\n25,058\n\n \n\n \n\n \n\n251,808\n\n \n\nTrevor Reed, Director\n\n \n\n \n\n8,000\n\n \n\n \n\n \n\n1,200\n\n \n\n \n\n \n\n9,200\n\n \n\nStock payable – Directors & Officers\n\n \n\n \n\n1,100,000\n\n \n\n \n\n \n\n-\n\n \n\n \n\n \n\n1,100,000\n\n \n\nTotals\n\n \n\n$\n\n1,366,183\n\n \n\n \n\n$\n\n46,114\n\n \n\n \n\n$\n\n1,412,297\n\n \n\n \n\n \n\n \n\n**Related party**\n\n**Notes and Payables**\n\n \n\n \n\n**Accrued**\n\n**interest**\n\n \n\n \n\n**Total**\n\n \n\n \n\n \n\n**December 31, 2025**\n\n \n\nDavid Tobias, CEO & Director\n\n \n\n$\n\n27,433\n\n \n\n \n\n$\n\n19,471\n\n \n\n \n\n$\n\n46,904\n\n \n\nCathy Carroll, Director\n\n \n\n \n\n214,250\n\n \n\n \n\n \n\n21,855\n\n \n\n \n\n \n\n236,105\n\n \n\nTrevor Reed, Director\n\n \n\n \n\n8,000\n\n \n\n \n\n \n\n960\n\n \n\n \n\n \n\n8,960\n\n \n\nStock payable – Directors & Officers\n\n \n\n \n\n1,053,125\n\n \n\n \n\n \n\n-\n\n \n\n \n\n \n\n1,053,125\n\n \n\nTotals\n\n \n\n$\n\n1,302,808\n\n \n\n \n\n$\n\n42,286\n\n \n\n \n\n$\n\n1,345,094\n\n \n\n \n\nAt December 31, 2025 the Company had a balance due from MJ Harvest, Inc., with whom the Company had plans to merge, of $75,055, (see Note 9). The amount is included in advances to related party on the consolidated balance sheets. The Company had advanced to MJ Harvest, $75,055 in anticipation of its merger in 2022 and had been trying to collect on this advance.  In April 2025, the Company became aware that MJ Harvest (a related party with common directors) was\n\nF-10\n\ndelisted from the OTC markets, therefore, the Company allowed for the $75,055 it had advanced to MJ Harvest, as the Company is unsure whether the advance will be paid back. The Company is going to continue in its efforts to try to collect on this advance.\n\n \n\nThe Company also has an advance to a director of $1,250 at March 31, 2026 and December 31, 2025 that is included in advances to related parties. The funds were advanced to the director to cover consulting services.\n\n \n\n**4. Investments**\n\n \n\n**CBDG**\n\n \n\nIn 2021, the Company received 1,500,000 shares of common stock and 1,500,000 shares of preferred stock of THC Pharmaceuticals Inc. (ticker: CBDG). The CBDG shares were received as consideration for the sale of the Company’s majority interest in iBud and GKMP in the year ended December 31, 2021. On the date of sale, the shares were valued at fair value which was $0.20 per share or $600,000 in the aggregate. The Company’s Chief Executive Officer and Chairman of the Board, David Tobias is a Director of CBDG. On January 1, 2024, the preferred shares were returned to CBDG.\n\n \n\nThe Company’s investment in CBDG represents 15% of CBDG’s voting shares on a fully diluted basis which, coupled with Mr. Tobias’ position as a director and his individual investment in CBDG, results in the Company having significant influence over CBDG.  The Company elected to account for its investment in CBDG at fair value because the Company does not intend to hold the investment for a long period of time and the shares are readily marketable. The fair value of the Company’s investment at March 31, 2026 and December 31, 2025 was $27,300 and $57,000 resulting in an unrealized gain (loss) of ( $29,700) and $3,900 for the change in fair value for the three months ended March 31, 2026 and 2025, respectively.\n\n \n\n**5. Digital Assets**\n\n \n\nThe Company maintains digital asset treasury holdings consisting primarily of Dogecoin Cash ($DOG) tokens obtained through strategic corporate transactions.\n\n \n\n**Digital Asset Strategy**\n\n \n\nThe Company holds digital assets consisting primarily of Dogecoin Cash ($DOG) tokens that were acquired through strategic corporate transactions with affiliated entities and third parties. Certain digital assets are held through the Company’s wholly owned subsidiaries Meme Coins, Inc. and Dogecoin Treasury, Inc., which were formed to hold and manage digital asset investments and treasury activities.\n\n \n\nDigital assets may represent a potential component of the Company’s broader technology and blockchain-related initiatives.\n\n \n\nF-11\n\nThe Company does not currently operate a digital asset trading business and does not actively engage in the purchase or sale of digital assets for speculative trading purposes.\n\n \n\n**Accounting for Digital Assets**\n\n \n\nThe Company accounts for its digital asset holdings as indefinite-lived intangible assets in accordance with ASC 350, Intangibles—Goodwill and Other.\n\n \n\nAccordingly, the DOG tokens were initially recorded at cost based on the fair value of consideration transferred in connection with the acquisition of **DogeSPAC LLC**. These assets are not remeasured upward for increases in market value but are evaluated for impairment if events or changes in circumstances indicate that the carrying amount may not be recoverable.\n\n \n\n**Digital Asset Holdings**\n\n \n\nAs of March 31, 2026 and December 31, 2025, the Company held approximately 8,020,000,000 DOG tokens through its subsidiaries DogeSPAC LLC, Meme Coins, Inc., and Dogecoin Treasury, Inc.\n\n \n\nThese digital assets are recorded at historical cost in accordance with the Company’s accounting policy described above and are subject to impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.\n\n \n\nThe Company believes that digital assets obtained through strategic corporate transactions may provide long-term strategic optionality in connection with the Company’s technology and blockchain-related initiatives.\n\n \n\nManagement will continue to monitor market developments and evaluate potential impairment or revaluation in future periods as necessary.\n\n \n\nOn May 22, 2025 the Company entered into an agreement with Bots, Inc to purchase 420,000,000 million Dogecoin Cash tokens in exchange for 4,200,000 shares of the Company’s common stock. This acquisition was valued at $4,200 and the shares were issued to Bots, Inc on June 12, 2025.\n\n \n\nOn June 25, 2025, Meme Coins Inc., a 100% controlled subsidiary of Dogecoin Cash, Inc. entered into a definitive Digital Asset Purchase Agreement with Tipestry, Inc., a Delaware corporation. Pursuant to the agreement, Meme Coins agreed to acquire 3,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in exchange for 375,000 shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-convertible unless authorized by the board of directors and approved by a majority of the outstanding Class A Preferred shareholders.  The par value of the preferred stock is $20 therefore the cost of the acquired Dogecoin cash tokens were valued at $7,500,000.  Due to the same factors of instability in the coin, the value of the coins were discounted by 95% to the lowest closing value of the coin from the acquisition to the end of the June 30th quarter which was $0.002801, which calculated to an impairment of the investment in the coins in the amount of $7,079,850 as reported in the statement of operations for the year ended December 31, 2025 attributable 100% to the non-controlling interest in Meme Coins Inc.\n\nF-12\n\n \n\nOn October 29, 2025, Meme Coins Inc., a 100% controlled subsidiary of Dogecoin Cash, Inc. entered into a definitive Digital Asset Purchase Agreement with Tipestry, Inc., a Delaware corporation.  Pursuant to the agreement, Meme Coins agreed to acquire 4,000,000,000 Dogecoin Cash tokens (crypto symbol: DOG) in exchange for 125,000 shares of Meme Coins Inc.’s preferred stock. The preferred shares entitle the holder to one vote per share and are non-convertible unless authorized by the board of directors and approved by a majority of the outstanding Class A Preferred shareholders.  The par value of the preferred stock is $20 therefore the cost of the acquired Dogecoin cash tokens were valued at $2,500,000.  Due to the same factors of instability in the coin, the value of the coins were discounted by 95% to the closing value of the coin at acquisition which was $0.0006398, which calculated to an impairment of the investment in the coins in the amount of $2,372,040 which is reported in the statement of operations for the year ended December 31, 2025 attributable 100% to the non-controlling interest in Meme Coins Inc.\n\n \n\n**6**. **Convertible Notes Payable** \n\n \n\nThe Company has issued convertible notes to various lenders including related parties. These notes bear interest at rates ranging from 5% to 12% per annum and may be convertible into common stock under specified terms. At March 31, 2026 and December 31, 2025 convertible notes payable was $183,270.\n\n \n\nAt March 31, 2026 and December 31, 2025, accrued interest payable on these notes was $44,453 and $39,112, respectively. Accrued interest payable is included in accounts payable and accrued expenses on the consolidated balance sheet. Interest expense for the three months ended March 31, 2026 and 2025 was $5,341 and $2,907, respectively.\n\n \n\n**7. Stockholders’ Equity**\n\n \n\n*Common Stock*\n\n \n\nThe Company is authorized to issue 495,000,000 shares of common stock.\n\n \n\n*Preferred Stock*\n\n \n\n*Series A Preferred Stock*\n\n \n\nThe Company is authorized to issue 5,000,000 Series A Preferred Stock at a par value of $0.001 per share. Each share is entitled to one (1) vote, is not convertible into common stock, but have liquidation preference of $1.00 per share, plus any declared but unpaid dividends.\n\n \n\nEach share of Series A Preferred Stock entitles the holder to receive, if and when declared by the Board of Directors, one (1) share of common stock per annum as a dividend, provided the holder owns the share on November 25 of the applicable year. The dividend is non-cumulative and payable solely in common stock.  For the year ended December 31, 2025 no dividend was declared.\n\n \n\nF-13\n\nThe Series A Preferred Stock may be redeemed, at the option of the Company, at any time on or before October 25, 2034, by issuing ten (10) shares of common stock for each one**(1) share of Series A Preferred Stock outstanding. As of March 31, 2026 and December 31, 2025, no redemptions have been declared or effected.\n\n \n\n*Securities Issuances*\n\n \n\nStock payable at March 31, 2026 and December 31, 2025 consists of preferred shares and restricted common shares owed to members of the board of directors for directors’ fees and contract services. These shares were valued at $1,100,000 and $1,053,125, respectively based on the fair value of the Company’s common stock at the date of board authorization. An additional amount of common shares are owed to various non-related vendors at March 31, 2026 and December 31, 2025 valued at $400,422 and $362,922 based on the fair value of the Company’s common stock at the date of board authorization.\n\n \n\nDuring the year ended December 31, 2025, 843,941 shares of common stock were issued to convert $10,831 of a note payable, $-0- of accrued interest and $1,457 of fees. The note was converted at an applicable conversion rate of $0.014560. Market value at date of conversion was $0.0343 which produced a loss on debt settlement of $16,700.  See Note 6.\n\n \n\nDuring the year ended December 31, 2025 the Company issued 4,200,000 shares of common stock in exchange for 420,000,000 Dogecoin Cash Tokens.\n\n \n\nDuring the year ended December 31, 2025 the Company issued 3,968,254 shares of common stock for services that were previously recorded in stock payable valued at $62,500.\n\n \n\nDuring the year ended December 31, 2025 the Company issued 7,192,913 shares of common stock for exercised cashless warrants valued at $26,578.\n\n \n\n*Stock Compensation Plans*\n\n \n\n2020 Stock Plan\n\n \n\nOn September 25, 2020, the Company adopted the Cannabis Sativa 2020 Stock Plan which authorized the Company to utilize common stock to compensate employees, officers, directors, and independent contractors for services provided to the Company. By resolution dated September 25, 2020, the Company authorized up to 1,000,000 shares of common stock to be issued pursuant to the 2020 Stock Plan. This amount was subsequently increased to 2,000,000 shares on January 27, 2021.  At March 31, 2026 and December 31, 2025, 44,425 shares were available for future issuance.\n\nF-14\n\n \n\n**8. Commitments and Contingencies**\n\n \n\n*Litigation.*\n\n \n\nIn the ordinary course of business, we may face various claims brought by third parties and we may, from time to time, make claims or take legal actions to assert our rights, including intellectual property disputes, contractual disputes and other commercial disputes. Any of these claims could subject us to litigation. As of March 31, 2026, no claims are outstanding.\n\n \n\n**9. Proposed Merger with MJ Harvest, Inc.**\n\n \n\nOn August 8, 2022, the Company entered into a Merger Agreement (the “Merger Agreement”) with MJ Harvest, Inc. (“MJHI”). Pursuant to the Merger Agreement, MJHI will merge with and into the Company and the Company will be the surviving corporation in the Merger. The Merger was expected to be consummated once the shareholders of the Company and the shareholders of MJHI approved the Merger which management had expected will be completed early in the second quarter of calendar year 2023.\n\n \n\nThe merger was withdrawn with the SEC in August 2023.  As of December 31, 2024, the merger has effectively been abandoned.  Though not formally withdrawn the deal is effectively stalled without any further progress. The Company and MJ Harvest may continue discussions in the future in hopes of completing the transaction.\n\n \n\nIn April 2025, the Company became aware that MJ Harvest (a related party with common directors) was delisted from the OTC markets.  The Company had advanced to MJ Harvest $75,055 in anticipation of its merger in 2022 and had been trying to collect on this advance.  In April 2025, the Company allowed for the $75,055 it had advanced to MJ Harvest, as the Company is unsure whether the advance will be paid back. The Company is going to continue in its efforts to try to collect on this advance.\n\nF-15"}