Business Description

Note 1 – Organization and basis of accounting Nature of Organization Hestia Insight Inc., (“Hestia”) was incorporated in the State of Nevada on November 19, 2003. The Company is focused primarily on the healthcare and biotech sectors through the Company’s two wholly owned operating subsidiaries, Hestia Investments Inc. (“Hestia Investments”), and HSTA HEALTH INC., d/b/a Hestia Vending (“Hestia Vending”). Hestia Investments provides strategic consulting, management, and capital markets advisory services for select micro, small and medium sized companies within the healthcare and biotech sectors. Hestia Vending operates within the healthy food, beverage and wellness products industry and the smart vending machine industry. Basis of Presentation The accompanying consolidated financial statements include the accounts of Hestia Insight Inc.) consolidated with the accounts of its wholly owned subsidiaries Hestia Investments, Inc., a Wyoming corporation and HSTA Health, Inc., d/b/a Hestia Vending, a Nevada corporation. In these notes, the terms “Company” “us,” “we” or “our” refers to Hestia and its consolidated subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. The accompanying financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Reclassification of prior year presentation Certain amounts in the prior year financial statements have been reclassified to conform to the current year presentation. The effect of these reclassifications had no impact on the accompanying consolidated financial statements. Presented as a Going Concern The accompanying financial statements have been prepared assuming the continuation of the Company as a going concern which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has not yet established an ongoing source of revenues sufficient to cover its operating costs and is dependent on debt and equity financing to fund its operations. We have a limited operating history and our continued growth is dependent upon the continuation of providing medical consulting services to our clients, generating revenue, and obtaining additional financing to fund future obligations, and pay liabilities arising from normal business operations. We had an accumulated deficit of $ (1,057,766) and $ (114,322) at November 30, 2025 and November 30, 2024. We have insufficient cash on hand to meet our expected operating costs for the next twelve months. While we have generated revenues, these revenues are largely non cash in nature and therefore do not result in sufficient cash receipts from operations needed to fund operations. These factors, among others, raised substantial doubt about our ability to continue as a going concern. Our financial statements appearing elsewhere in this report do not include any adjustments that might result from the outcome of this uncertainty. There are no assurances we will be successful in our efforts to generate significant revenues or report profitable operations or to continue as a going concern, in which event investors would lose their entire investment in our Company. The financial statements contained herein do not include any adjustments that might result from the outcome of this uncertainty. While management of the Company believes that it will be successful in its capital formation and planned operating activities, there can be no assurance that we will be able to raise additional equity capital or be successful in the development and commercialization of the investments and services it develops or enters into collaboration agreements thereon. Ultimately, the Company will need to achieve profitable operations in order to continue as a going concern. The accompanying financial statements do not include any adjustments to reflect the possible future effects on the reclassification or the amounts that can be recovered from receivables or other assets, or the reclassification or the amounts of liabilities that may result from the possible inability of the Company to continue as a going concern.