Note 12 – Subsequent Events

The Company evaluated subsequent events through the date the financial statements were issued and determined that the following events require disclosure.

On January 18, 2026, the Board of Directors of Strategic Acquisitions, Inc. accepted the resignation of Wei Huang in his position as Director of the Company.

On February 3, 2026, the Board of Directors of the Company accepted the resignation of Yuanyuan Huang in his position as Secretary, Principal Financial Officer, Director of the Company.

The Company is not aware of any disputes involving the directors who have resigned.

On February 4, 2026, the Company’s Board of Directors approved the issuance of 30,000,000 shares of common stock at a subscription price of $0.001 per share in exchange for services provided.

On February 17, 2026, the Company’s Board of Directors approved the issuance of an additional 10,000,000 shares of common stock at a subscription price of $0.001 per share in exchange for services provided.

The issuances of common stock described above were made pursuant to an exemption from registration under Section 4(a)(2) of the Securities Act of 1933, as amended, as transactions not involving a public offering. The shares issued are restricted securities and bear a legend restricting transfer absent registration or an applicable exemption from registration.

On February 18, 2026, the Board of Directors of the Company appointed Jennifer L. O’Shea, wife of John P. O’Shea, to the Board of Directors.

On December 23, 2025, the Company’s Board of Directors approved the termination of the Company’s registration under the Securities Exchange Act of 1934 by filing a Form 15. On February 23, 2026, the Board of Directors approved the withdrawal and rescission of such filing, and the Company continues as a reporting company under the Exchange Act.