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 SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

 FORM 10-K

 (Mark One)

 ANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended September 30, 2025

 TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from ____________________ to _____________________

 Commission File No. 000-55329

 CLEARTRONIC, INC.

 (Exact name of registrant as specified in its charter)

 Florida

 65-0958798

 (State or other jurisdiction of incorporation or organization)

 (I.R.S. Employer Identification No.)

 28050 US Highway 19 N, Ste 310

 Clearwater, Florida

 33761

 (Address of principal executive offices)

 (Zip Code)

 Registrant's telephone number, including area code:
 ( 813) 289-7620

 Securities registered pursuant to Section 12(b) of the Act:

 None

 Securities registered pursuant to Section 12(g) of the Act:

 Title of each class

 Trading Symbol (s)

 Name of each exchange on which registered

 Common stock, par value $0.00001 per share

 CLRI

 None

 Indicate by check mark if the registrant is a well-known seasoned issuer,
as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not required to file reports
pursuant to Section 13 or Section 15(d) of the Act. Yes No

 Indicate by check mark whether the registrant (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter
period that the registrant was required to file such reports), and (2) has been subject to such filing requirement for the past 90 days.
 Yes No

 Indicate by check mark whether the registrant has submitted electronically
and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of
Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required
to submit and post such files). Yes No

 Indicate by check mark if disclosure of delinquent filers pursuant
to Item 405 of Regulation S-K (§229.405 of this chapter) is not contained herein, and will not be contained, to the best of registrant's
knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this
Form 10-K.

 Indicate by check mark whether the registrant is a large accelerated
filer, an accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions of "large accelerated
filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act:

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Indicate by check mark whether the registrant is a shell company (as
defined in Rule 12(b)-2 of the Exchange Act). Yes No

 If securities are registered pursuant to Section 12(b) of the Act,
indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to
previously issued financial statements.

 The aggregate market value of the registrant's common stock held by
non-affiliates of the registrant on March 31, 2024 (based on the closing sale price of $00105 per share of the registrant's common stock,
as reported on the OTCPINK operated by The OTC Markets Group, Inc. on that date) was approximately $ 2,407,004.
The stock price of $0.0079 at September 30, 2025, takes into account a one for 3,000 reverse stock split on December 28, 2012. Common
stock held by each officer and director and by each person known to the registrant to own five percent or more of the outstanding common
stock has been excluded in that those persons may be deemed to be affiliates. This determination of affiliate status is not necessarily
a conclusive determination for other purposes. Indicate the number of shares outstanding of each of the registrant's classes of common
stock, as of the latest practicable date. At December 29, 2025, the registrant had outstanding 229,238,517
shares of common stock, par value $0.00001 per share.

 - i -

 Page

 Item 1.

 Business

 Item 1A.

 Risk Factors

 Item 1B.

 Unresolved Staff Comments

 Item 2.

 Property

 Item 3.

 Legal Proceedings

 Item 4.

 Safety Disclosures

 Item 5.

 Market for Registrant's Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities

 Item 6.

 Selected Financial Data

 Item 7.

 Management's Discussion and Analysis of Financial Condition and Results of Operation

 Item 7A.

 Quantitative and Qualitative Disclosure About Market Risk

 Item 8.

 Financial Statements and Supplementary Data

 Item 9.

 Changes in and Disagreements with Accountants on Accounting and Financial Disclosure

 Item 9A.

 Controls and Procedures

 Item 9B.

 Other Information

 Item 10.

 Directors, Executive Officers and Corporate Governance

 Item 11.

 Executive Compensation

 Item 12.

 Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters

 Item 13.

 Certain Relationships and Related Transactions, and Director Independence

 Item 14.

 Principal Accountant Fees and Services

 Item 15.

 Exhibits, and Financial Statement Schedules

 Signatures

 SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

 In light of the risks and uncertainties inherent in all projected operational
matters, the inclusion of forward-looking statements in this Form 10-K, should not be regarded as a representation by us or any other
person that any of our objectives or plans will be achieved or that any of our operating expectations will be realized. Our revenues and
results of operations are difficult to forecast and could differ materially from those projected in the forward-looking statements contained
in this Form 10-K, as a result of certain risks and uncertainties including, but not limited to, our business reliance on third parties
to provide us with technology, our ability to integrate and manage acquired technology, assets, companies and personnel, changes in market
condition, the volatile and intensely competitive environment in the business sectors in which we operate, rapid technological change,
and our dependence on key and scarce employees in a competitive market for skilled personnel. These factors should not be considered exhaustive;
we undertake no obligation to release publicly the results of any future revisions we may make to forward-looking statements to reflect
events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.

 - 1 -

 Except for historical information, this report contains forward-looking
statements within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Such
forward-looking statements involve risks and uncertainties, including, among other things, statements regarding our business strategy,
future revenues and anticipated costs and expenses. Such forward-looking statements include, among others, those statements including
the words "expects," "anticipates," "intends," "believes" and similar language. Our actual
results may differ significantly from those projected in the forward-looking statements. Factors that might cause or contribute
to such differences include, but are not limited to, those discussed in the section "Item 7. Management's Discussion and Analysis
of Financial Condition and Results of Operations." You are cautioned not to place undue reliance on the forward-looking statements,
which speak only as of the date of this report. We undertake no obligation to publicly release any revisions to the forward-looking
statements or reflect events or circumstances taking place after the date of this document.

 Item 1. Business.

 The Company

 The Company was initially incorporated on November 15, 1999, as Menu
Sites, Inc., a Florida corporation. On March 9, 2001, the Company's name was changed to CNE Communications, Inc. On October
1, 2004, the name was changed to CNE Industries, Inc. and on March 29, 2005, the name was changed to GlobalTel IP, Inc. On May 9,
2008, the Company's name was changed to Cleartronic, Inc.

 All current operations are conducted through the Company's wholly owned
subsidiary, ReadyOp Communications, Inc. ("ReadyOp"), a Florida corporation incorporated on September 15, 2014. ReadyOp facilitates
the marketing and sales of subscriptions to the ReadyOp, ReadyMed and Alastar platforms and the AudioMate
IP gateways discussed below.

 In March 2018, the Company approved the spin-off VoiceInterop into
a separate company under a Form S-1 registration to be filed with the United States Securities and Exchange Commission. On May 13, 2019,
VoiceInterop filed an S-1 registration with the United States Securities and Exchange Commission. All VoiceInterop transactions have been
recorded as discontinued operations. On February 14, 2020, the distribution of shares was approved by FINRA and VoiceInterop was deconsolidated
from Cleartronic, Inc.

 In October 2019, the Company acquired the ReadyMed software platform
from Collabria LLC. ReadyMed is a web-based secure communications platform initially designed for the healthcare industry. This includes
hospitals, clinics, doctor's offices, health insurance companies, workers compensation insurance companies and many other segments of
the healthcare industry. The Company offers both the ReadyOp and ReadyMed capabilities to clients and usually refers to the platform as
ReadyOp to avoid confusion in the marketplace of two platforms.

 On August 1, 2024, the Company acquired a group of similar assets from
Alastar, Inc. ("Alastar") for $50,000. This asset group consisted of cash, prepaids and other current assets, as well
as intellectual property including trademarks, software platforms, and a client list. The client list was the only asset ascribed value
which was deemed to have continuing value to the Company. The Company has classified this client list as an intangible asset, which
will be amortized over 5 years. All operations and marketing of the Alastar platform are conducted in the ReadyOp Communications
subsidiary in conjunction with the current ReadyOp and ReadyMed activities.

 ReadyOp Software

 ReadyOp is a proprietary, innovative web-based planning and
communications platform for efficiently and effectively planning, managing, communicating, and directing operations and emergency response.
 ReadyOp is used by local, state and federal government agencies, corporations, school districts, utilities, hospitals and others
to manage and report daily operations as well as the ability to handle incidents and emergency situations. ReadyOp is offered as
a software as a service (SAAS) program on an annual contract basis although an increasing number of clients have requested multi-year
agreements.

 ReadyOp requires no new or on-site hardware or programming by clients
and provides multiple options for communications including radio interoperability using the Company's AudioMate gateways. Plans
and operations can be built and stored securely in ReadyOp on a by-location, region and systemwide basis. Assets can be listed along
with their location, person to contact and other information that may be needed. Diagrams, charts, maps, pictures, report forms
and other documentation can be securely stored yet immediately available securely from any location. ReadyOp also provides efficient
planning and response for responding to disasters and for continuity of operations (COOP) and recovery. ReadyOp is the COOP platform
for multiple organizations including many federal agencies.

 ReadyMed Software

 In October 2019, the Company acquired the ReadyMed software platform
from Collabria LLC. In exchange for this asset, the Company issued 12,000,000 shares of Common stock of the Company. ReadyMed is a web-based
secure communications platform initially designed for the healthcare industry. This includes hospitals, clinics, doctor's offices, health
insurance companies, workers compensation insurance companies and many other segments of the healthcare industry. The platform provides
caregivers with patient tracking capability and allows physicians and other healthcare entities to track patient progress after medical
treatment and/or release from hospital care. The software also enables monitoring and reporting of patients in medium- and long-term care.
Additionally, the platform provides secure communications capabilities and recordkeeping to track the healing process of patients, record
their recovery and monitor their medications. During the COVID-19 pandemic this software proved beneficial to multiple federal and state
agencies and clients in the healthcare industry. The Company offers both the ReadyOp and ReadyMed capabilities to clients and usually
refers to the platform as ReadyOp to avoid confusion in the marketplace of two products.

 Alastar Software

 The Company acquired the Alastar software and other assets in the transaction
discussed above. The Company continues to support the clients who were using Alastar prior to the acquisition plus add additional new
clients. Additionally, the Company has been transitioning much of the Alastar functionality into the ReadyOp platform as well as enhance
the capabilities for existing and new clients. The Company plans to continue the transition and enhancement activities for at least the
next two years.

 AudioMate IP Gateways

 The Company offers a proprietary line of Internet Protocol Gateways
branded as AudioMate 360 IP Gateway. The AudioMate 360 IP Gateway was designed to provide an Internet Protocol Gateway to
users of unified group communications. The AudioMate units are currently being sold directly to end-users by the Company's sales teams
and by Value Added Resellers ("VARs"). More than 1,000 end-users in the United States and 18 foreign countries have purchased
the Company's AudioMate gateways. Although other devices are available that perform the same or similar functions, we believe that our
price for the AudioMate 360 IP Gateway is competitive with prices other companies are charging for similar devices.

 Patents and Intellectual Property

 Our business will be dependent in part on our intellectual property.
For projects that are in development, we intend to rely on intellectual property rights afforded by trademark and trade secret laws, as
well as confidentiality procedures, licensing arrangements and potential patent filings. These measures are to establish and protect our
rights to the technology and other intellectual property. We cannot foretell if these procedures and arrangements will be adequate in
protecting our intellectual property.

 On March 13, 2012, the United States Patent Office notified the Company
that U.S. Patent Number 8,135,001 B1 had been granted for the 34 claims of our patent application for Multi Ad Hoc Interoperable Communicating
Networks. We may file similar patent applications in additional countries. The claims in the patent application relate to various aspects
of the AudioMate 360 IP Gateway. It may be that one or more of the claims are not meaningful. Furthermore, the validity of issued
patents is frequently challenged by others. One or more patent applications may have been filed by others previous to our filing,
which encompass the same or similar claims. A patent application does not in and of itself grant exclusive rights. A patent application
must be reviewed by the Patent Office of each relevant country prior to issuing as a patent and granting exclusive rights. The laws of
many foreign countries do not protect intellectual property rights to the same extent as do the laws of the United States, if at all.

 Because of limited resources, the Company may be unable to protect
a patent, either owned or licensed, or to challenge others who may infringe upon a patent. Because many holders of patents have substantially
greater resources and patent litigation is very expensive, we may not have the resources necessary to successfully challenge the validity
of patents held by others or withstand claims of infringement or challenges to any patent the Company may possess or obtain. Even if we
prevail, the cost and management distraction of litigation could have a material adverse effect on the Company.

 Internet Protocol Gateways and their related manufacturing processes
are covered by a large number of patents and patent applications. Infringement actions may be instituted against the Company if we use
or are suspected of using technology, processes or other subject matter that is claimed under patents of others. An adverse outcome in
any future patent dispute could subject us to significant liabilities to third parties, require disputed rights to be licensed or require
us to cease using the infringed technology.

 If trade secrets and other means of protection upon which the Company
relies may not adequately protect us, the Company's intellectual property could become available to others. Although we may rely
on trade secrets, copyright law, employee and third-party nondisclosure agreements and other protective measures to protect some of our
intellectual property, these measures may not provide meaningful protection to the Company.

 - 2 -

 Exclusive Licensing Agreement

 On May 5, 2017, the Company entered into an Exclusive Licensing Agreement
with Sublicensing Terms (the "Agreement") with the University of South Florida Research Foundation, Inc. ("USFRF")
relating to an exclusive license of certain patent rights in connection with one of USFRF's U.S. Patent Applications. Both parties recognize
that the research and development work provided by the Company was sufficient for USFRF to enter into the Agreement with the Company.

 The Agreement is effective April 25, 2017 and continues until the later
of the date that no Licensed Patent remains a pending application or an enforceable patent or the date on which the Licensee's obligation
to pay royalties expires.

 The Company paid USFRF a License Issue Fee of $8,000 and $6,000 as
reimbursement of expenses associated with the filing of the Licensed Patent for the year ended September 30, 2025 and September 30, 2024,
respectively. The company agreed to pay USFRF a royalty of 3% for sales of all Licensed Products and Licensed Processes and agreed to
pay USFRF minimum royalty payments as follows:

 Payment

 Year

 $
 1,000

 2019

 $
 4,000

 2020

 $
 8,000

 2021

 -and every year thereafter on the same date, for
the life of the agreement.

 In the event the Company proposes to sell any Equity Securities, then
USFRF will have the right to purchase 5% of the securities issued in such offering on the same terms and conditions as are offered to
other purchasers in such financing.

 Rapid Technological Change Could Render the Company's Products Obsolete

 The Company's markets are characterized by rapid technological changes,
frequent new product introductions and enhancements, uncertain product life cycles, changes in customer requirements, and evolving industry
standards. The introduction of new products embodying new technologies and the emergence of new industry standards could render our existing
products obsolete. The Company's future success will depend upon our ability to continue to develop and introduce new products and services
to address the increasingly sophisticated needs of customers. The Company may experience delays in releasing new products, product enhancements
and services in the future which may cause customers and prospective to forego purchase and use of our products and purchase those of
competitors.

 Sales to government entities are subject to a number of challenges
and risks.

 The ReadyOp platform is a Cloud Service Offering (CSO) that is being
used by several agencies of the federal government. In order to expand the usage by additional federal government agencies the Company
is in the process of obtaining a FedRAMP Authorization. FedRAMP provides a standardized security framework for all cloud products and
services that is recognized by all executive branch federal agencies. As a Cloud Service Provider or CSP the Company only needs to go
through the FedRAMP Authorization process once for each CSO and perform continuous monitoring, with all agencies reviewing the same continuous
monitoring deliverables, creating efficiencies across the government. The Company commenced the FedRamp certification process in 2023
and expects to have completed the certification in early 2026.

 Seasonality of Our Business

 We do not anticipate that our business will be affected by seasonal
factors.

 Impact of Inflation

 We are affected by inflation along with the rest of the economy. Specifically,
our costs to complete our products could rise if specific components needed incur an increase in cost.

 Manufacturing and Suppliers

 We have outsourced the manufacturing of our AudioMate 360 IP Gateway.
This outsourcing has allowed us to:

 Avoid costly capital expenditures for the establishment of manufacturing operations;

 Focus on the design, development, sales and support of our products and services; and

 Leverage the scale, expertise and purchasing power of specialized contract manufacturers.

 Currently, Company has arrangements for the production of the AudioMate
gateways with two contract manufacturers. The reliance on contract manufacturing involves a number of potential risks, including the absence
of adequate capacity, ownership of certain elements of electronic designs, and reduced control over delivery schedules. The Company's
contract manufacturers can provide a range of operational and manufacturing services, including component procurement and performing final
testing and assembly of our products. The Company intends to continue use of contract manufacturers to procure components and to maintain
adequate manufacturing capacity.

 Competition

 We are not aware of any direct competitors for ReadyOp, ReadyMed or
the Alastar platform that offer the same combinations of capabilities and function. However, there are similar programs being marketed
that appear similar and are sometimes confused with ReadyOp such as WebEOC and Everbridge. ReadyOp provides different capabilities and
is priced lower than both of these and in fact, has several clients that use one or even both of these programs in addition to ReadyOp.
We may have increased competition in the future. We continue to develop and enhance the ReadyOp/ReadyMed platforms and to integrate the
Alastar platform capabilities into ReadyOp to improve the value and increase the potential market size and growth of our client clientele.

 The unified communications industry where the Company's gateways are
offered is competitive. The Company will continue to offer the AudioMate gateways, but primarily in conjunction with the ReadyOp platform
to provide radio interoperability. Competition for an integrated radio and operations platform is limited and the Company will continue
to market the ReadyOp platform, both with the gateways and without.

 Sales and Marketing

 The ReadyOp/ReadyMed and Alastar platforms are currently marketed through
a combination of inside salespersons and outside sales groups. We intend to expand the use of commissioned sales groups and individual
sales representatives to market and sell our programs and gateways.

 Key Personnel of Cleartronic

 Our future financial success depends to a large degree upon the personal
efforts of our key personnel, Michael M. Moore, our Chief Executive Officer (CEO) and Director, and Larry M. Reid, our Chief Financial
Officer (CFO), Secretary and Director. They and their designees play the major role in securing persons capable of developing and executing
the Company's business strategy. While the Company intends to employ additional executive, development and technical personnel in order
to minimize dependency upon any one person, we may not be successful in attracting and retaining the persons needed.

 At present, Cleartronic has two executive officers, Michael M. Moore
and Larry M. Reid. A copy of the employment agreement with Mr. Moore has been previously filed on January 13, 2016 as an exhibit to a
Form 10-K. Mr. Moore is paid a base salary of $16,667 per month. Effective April 20, 2022, the annual compensation increased to $220,000.
See Item 13. "Certain Relationships and Related Transactions and Director Independence."

 In March 2015, the Company entered into a new employment agreement
with the Company's CFO, Larry M. Reid (the "Agreement"). Under the Agreement, Mr. Reid agreed to remit 2.0 billion shares of
common stock back to the Company in exchange for 200,000 shares of Series C Convertible Preferred stock with a fair value of $252,000.
Mr. Reid is paid a base salary of $8,000 per month. A copy of the employment agreement with Mr. Reid has been previously filed on March
18, 2015 with the SEC as an exhibit to a Form 8-K. Effective October 1, 2021, the annual compensation increased to $104,000.

 Unless the Company shall have given Mr. Moore or Mr. Reid written notice
at least 30 days prior to the Termination Date, the employment agreements automatically renew and continue in effect for additional one-year
periods. The Company has the election at any time after the expiration of the initial term of the Mr. Reid's Agreement to give Mr. Reid
notice of Termination.

 - 3 -

 The Financial Results for Cleartronic May Be Affected by Factors
Outside of Our Control

 Our future operating results may vary from quarter to quarter due to
a variety of factors, many of which are outside our control. Our anticipated expense levels are based, in part, on our estimates of future
revenues and may vary from projections. We may be unable to adjust spending rapidly enough to compensate for any unexpected revenue shortfall.
Accordingly, any significant shortfall in revenue in relation to our planned expenditures could materially and adversely affect our business,
operating results, and financial condition. Further, we believe that period-to-period comparisons of our operating results are not necessarily
a meaningful indication of future performance.

 Transfer Agent

 Our transfer agent is ClearTrust, LLC, whose address is 16540 Pointe
Village Drive, Suite 206, Lutz, Florida 33558, and telephone number is (813) 235-4490.

 Company Contact Information

 Our principal executive offices are located at 28050 US Highway 19
N., Ste 310, Clearwater, FL 33761, telephone (813) 289-7620. Our email address is info@cleartronic.com. The Cleartronic Internet
website is www.cleartronic.com and the ReadyOp website is www.readyop.com. The information contained in our website does
not constitute part of this report.

 Item 1A. Risk Factors.

 Not applicable.

 Item 1B. Unresolved Staff Comments.

 None.

 Item 2. Property.

 On December 2, 2022, and effective on January 1, 2023, the Company
signed a two-year lease of 1,145 square feet for our principal offices in Clearwater, Florida. The monthly rent is $2,134 in year one
and increases to $2,198 in year two. The lease expired on December 31, 2024. Effective January 1, 2025, the Company has a month-to-month
lease (See Note 6).

 Item 3. Legal Proceedings.

 Cleartronic is not engaged in any litigation at the present time and
management is unaware of any claims or complaints that could result in future litigation. Management will seek to minimize disputes
with the Company's customers but recognizes the inevitability of legal action in today's business environment as an unfortunate price
of conducting business.

 Item 4. Safety Disclosures.

 Not applicable.

 Item 5. Market for Registrant's Common Equity, Related Stockholder
Matters and Issuer Purchases of Equity Securities.

 The Company's common stock has been traded on the OTCPINK under the
symbol "CLRI." The last price of our common stock as reported on the pink tier of OTC Markets on September 30, 2025 was $0.0079
per share.

 As of September 30, 2025 we were authorized to issue 5,000,000,000
shares of our common stock, of which 229,238,517 shares were outstanding. Our shares of common stock are held by approximately 218 stockholders
of record. The number of record holders was determined from the records of our transfer agent and does not include beneficial owners of
our common stock whose shares are held in the names of various securities brokers, dealers, and registered clearing agencies. In addition
to our authorized common stock, Cleartronic has designated 200,000,000 shares of preferred stock, par value $0.00001 per share, of which
7,317,403 shares are issued or outstanding. There is no trading market for the shares of our preferred stock.

 Dividends

 We do not anticipate paying any cash dividends or other distributions
on the Company's common stock in the foreseeable future. Any future dividends will be declared at the discretion of the Company's board
of directors and will depend, among other things, on the earnings and financial requirements for future operations and growth, and other
facts as the board of directors may then deem appropriate. See "Item 12. Security Ownership of Certain Beneficial Owners and Management
and Related Stockholder Matters," for a description of the preferred stock and dividend rights pertaining to the preferred stock.

 The Company is obligated to pay dividends on its Series A Convertible
Preferred Stock. Each Series A Preferred Holder is entitled to receive cumulative dividends at the rate of 8% of $1.00 per annum for each
outstanding share of Series A Preferred then held by such Series A Preferred Holder, on a pro rata basis. As of September 30, 2025 and
2024, the cumulative arrearage of undeclared dividends totaled $288,365 and $247,329, respectively.

 Recent Sales of Unregistered Securities

 Except for those unregistered securities previously disclosed in reports
filed with the Securities Exchange Commission during the period covered by this report, we have not sold any securities under the Securities
Act of 1933.

 Issuer Purchases of Equity Securities

 None

 Item 6. Selected Financial Data.

 Not applicable.

 Item 7. Management's Discussion and Analysis of Financial Condition
and Results of Operations.

 THE FOLLOWING DISCUSSION SHOULD BE READ TOGETHER WITH THE INFORMATION
CONTAINED IN THE CONSOLIDATED FINANCIAL STATEMENTS AND RELATED NOTES INCLUDED ELSEWHERE IN THIS ANNUAL REPORT ON FORM 10-K.

 MANAGEMENT DISCUSSION

 The following discussion reflects the Company's plan of operation.
This discussion should be read in conjunction with the financial statements which are attached to this report. This discussion contains
forward-looking statements, including statements regarding our expected financial position, business and financing plans. These statements
involve risks and uncertainties. The actual results could differ materially from the results described in or implied by these forward-looking
statements as a result of various factors, including those discussed below and elsewhere in this report, particularly under the headings
"Special Note Regarding Forward-Looking Statements."

 Unless the context otherwise suggests, "we," "our,"
"us," and similar terms, as well as references to "Cleartronic", all refer to Cleartronic, Inc. and our subsidiaries
as of the date of this report.

 Results of Operations

 YEAR ENDED SEPTEMBER 30, 2025 COMPARED TO THE YEAR ENDED SEPTEMBER
30, 2024

 Revenue

 Revenues increased 31.26% to $4,103,388 for the year ended September
30, 2025 as compared to $3,126,148 for the year ended September 30, 2024. The primary reason for the increase was an increase in revenue
from the ReadyOp platform from $2,414,949 in 2024 to $3,691,273 in 2025. These were offset by a decrease in sales of
ReadyOp hardware products from $671,999 in 2024 to $85,195 in 2025. Consulting fees and related income increased from $39,200 in
2024 to $326,920 in 2025 due to an increase in contract development activities.

 - 4 -

 Cost of Revenue

 Cost of revenues increased to $893,466 for the year ended September
30, 2025 as compared to $866,402 for the year ended September 30, 2024. Gross profits were $3,209,922 and $2,259,746 for the years ended
September 30, 2025 and September 30, 2024, respectively. Gross profit margins increased to 78.23% for the year ended September 30, 2025
from 72.29% for the year ended September 30, 2024.

 Operating Expenses

 Operating expenses increased 32.72% to $3,397,977 for the year ended
September 30, 2025 compared to $2,560,333 for the year ended September 30, 2024. The increase was primarily due to an increase in payroll
and benefits costs associated with the new employees gained associated with the acquisition of the Alastar platform. General and
administrative expenses increased by $952,765 or 45.94% as a result primarily of the increase in payroll expenses, and personnel related
costs. There were also charitable contributions and employee holiday bonuses paid during the year.

 For the year ended September 30, 2025, selling expenses were $341,226
compared to $287,676 for the year ended September 30, 2024. This increase was primarily due to bad debt expense, and a decrease in
advertising and travel expenses.

 Research and development expenses were $8,000 for the year ended September
30, 2025, as compared to $189,022 for the year ended September 30, 2024. This decrease was primarily due to research and development expenses
and Company's fees paid to outside consulting services that are assisting us in obtaining FedRAMP certification. For the year ended September
30, 2024, $166,419 was paid in connection with FedRamp certification.

 Other Income/(Expenses)

 The Company's other income increased by $5,374 from other income of
$33,836 during the year ended September 30, 2025 as compared to $28,462 in other income for the year ended September 30, 2024. This increase
was due to a increase in interest income on treasury bill investments for the year ended September 30, 2025 and a decrease due to related
party interest - receivable of $44,412 and extinguishment of liabilities of $42,941 and offset by a write off of note and interest receivable
- related party of $58,891for the year ended September 30, 2024.

 Loss before Income Taxes

 The Company's loss before income taxes was $154,219, during the
year ended September 30, 2025, as compared to loss of $272,125 before income taxes for the year ended September 30, 2024. The increased
costs were partially offset by an increase in subscriptions of ReadyOp licenses and an increase in contract development revenue.

 Net Loss Attributable to Common Stockholders

 Net loss attributable to common stockholders was $195,255 for the year
ended September 30, 2025 as compared to a net loss of $313,273 for the year ended September 30, 2024. The decrease was primarily due to
an increase in payroll-related expenses, a decrease in research and development expenses and offset by an increase in sales of ReadyOp
licenses and a prior period adjustment, see Note 2. The preferred stock dividends remained consistent.

 Liquidity and Capital Resources

 For the year ended September 30, 2025, net cash provided in operations
of $284,118 was the result of a net loss of $154,219, depreciation and amortization expense of $21,847, amortization of operating lease
of $5,983, provision of bad debt of $110,143, an increase in inventory of $61,992, increase in accounts receivable of $87,690, an increase
in prepaid expenses of $11,905, decrease in operating lease liability of $6,506. These were offset by an increase in accounts
payable of $49,988, an increase in deferred revenue of $417,986.

 For the year ended September 30, 2024, net cash provided in operations
of $414,901 was the result of a net loss of $272,125, depreciation and amortization expense of $9,496, amortization of operating lease
of $23,931, gain on extinguishment of liabilities of $ 42,941, provision of bad debt of $20,000, impairment of intangible assets of $44,373,
note and interest receivable - related party write off of $58,891, an increase in accounts payable of $78,972, an increase in inventory
of $19,619. These were offset by a decrease in accounts receivable of $359,404, an increase in prepaid expenses of $16,539 and an increase
in deferred revenue of $195,645.

 Net cash used in investing activities was $9,793 for the year ended
September 30, 2025 which was for the purchase of fixed assets of $9,793.

 Net cash used in investing activities was $82,135 for the year ended
September 30, 2024 which was for the purchase of fixed assets of $32,135, and intangible asset - client list of $50,000.

 Critical Accounting Policies and Estimates

 We prepare our consolidated financial statements in accordance with
accounting principles generally accepted in the United States of America, and make estimates and assumptions that affect our reported
amounts of assets, liabilities, revenue and expenses, and the related disclosures of contingent liabilities. We base our estimates on
historical experience and other assumptions that we believe are reasonable in the circumstances. Actual results may differ from these
estimates.

 The following critical accounting policies affect our more significant
estimates and assumptions used in preparing our consolidated financial statements.

 Accounts Receivable and Allowance for Credit Losses

 The Company maintains current receivable amounts with most of its customers.
The Company regularly monitors and assesses its risk of not collecting amounts owed by customers. This evaluation is based upon an analysis
of current and past due amounts, along with relevant history and facts particular to the customer. The Company records its allowance for
credit losses based on the results of this analysis. The analysis requires the Company to make significant estimates and as such, changes
in facts and circumstances could result in material changes in the allowance for credit losses. The Company considers as past due any
receivable balance not collected within its contractual terms.

 The Company provided $150,308 and $60,665 allowances for doubtful accounts
as of September 30, 2025, and September 30, 2024, respectively.

 Inventory

 Inventory consists of components held for assembly and finished goods
held for resale or to be utilized for installation in projects. Inventory is valued at lower of cost or net realizable value on a first-in,
first-out basis. The Company's policy is to record a reserve for technological obsolescence or slow-moving inventory items. The Company
only carries finished goods to be shipped along with completed circuit boards and parts necessary for final assembly of finished product.
All existing inventory is considered current and usable.

 PROPERTY AND EQUIPMENT

 Property and equipment are recorded at cost and depreciated or amortized
using the straight-line method over the estimated useful life of the asset or the underlying lease term for leasehold improvements, whichever
is shorter or when the property and equipment is put into service.

 IMPAIREMENT OF LONG-LIVED ASSETS

 Management evaluates the recoverability of the Company's identifiable
intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with
the provisions of ASC 360-10-35-15 "Impairment or Disposal of Long-Lived Assets."

 If impairment is indicated based on a comparison of the assets'
carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount
of the assets exceeds the fair value of the assets.

 INTANGIBLE ASSETS

 We account for our goodwill and other indefinite-lived intangible assets
as required by FASB ASC Topic 350, Intangibles - Goodwill and Other ("ASC 350"). We test goodwill for impairment
at the reporting unit level and have concluded that our reporting units are generally the same as our reportable segments. We evaluate
the determination of our reporting units periodically or whenever events or substantive changes in circumstances occur. ASC 350 requires
that goodwill and certain intangible assets be assessed for impairment using fair value measurement techniques on an annual basis and
when events occur that may suggest that the fair value of such assets cannot support the carrying value. ASC 350 gives an entity
the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit
or intangible asset is less than its carrying amount. If an entity determines it is not more likely than not that the fair value of a
reporting unit or intangible asset is less than its carrying amount, then performing the quantitative impairment test is unnecessary.
However, if an entity concludes otherwise, then the quantitative impairment test shall be used to identify the impairment and measure
the amount of an impairment loss to be recognized (if applicable).

 - 5 -

 In 2024, the Company conducted an impairment assessment in accordance
with ASC 350-30-35 and determined that all previously capitalized amounts related to costs that are no longer deemed recoverable. As a
result, the Company recognized an impairment loss of $44,373.

 REVENUE RECOGNITION AND DEFERRED REVENUES

 The Company revenue recognition policy follows guidance from Accounting
Standards Codification ("ASC") 606, Revenue from contract with customers. Revenue is recognized when the Company has transferred
promised goods and services to the customer and in the amount that reflects the consideration to which the company expects to be entitled
to in exchange for those goods and services. The Company applies the following five-step model in order to determine this amount:

 i. Establishment of a contract with the customer;

 ii. Identify the performance obligation of the contract;

 iii. Determine transaction price

 iv. Allocation of the transaction price to the performance obligations;
and

 v. Recognition of revenue when (or as) the Company satisfies each performance
obligation.

 The Company generates revenue primarily through the sale of software
licenses and integrated hardware. The portion of the contract that is associated with ongoing hosting and related customer service is
amortized monthly over the license period. The Company incurs certain incremental contract costs (referred to as deferred subscriber acquisition
costs, net) including selling expenses (primarily commissions) related to acquiring customers. Deferred subscriber acquisition costs,
net are included in prepaid and expenses and other current assets on the consolidated balance sheet. Commissions paid in connection with
acquiring new customers are determined based on the value of the contractual fees. Deferred subscriber acquisition costs will be expensed
as incurred on the date the revenue associated with the cost is recognized.

 In transactions in which hardware is sold to a customer, the Company
recognizes the revenue when the hardware has been shipped to the customer. The hardware supplied by the Company does not require a related
software license and can be operated and fully functional without the Company's software.

 From time to time clients request special training meetings. We send
employees to these meetings and charge our clients on a per diem basis. These charges are recorded as consulting fees on our income statement.

 On occasion we host conference for our current and potential clients.
 Conference registration revenues are recognized at a point in time when the related conference is held and the Company has satisfied
its performance obligations. Payments received in advance are recorded as deferred revenue. These charges are recorded as
consulting fees in our income statement.

 Customer billings for services not yet rendered and hardware not yet
installed are deferred and recognized as revenue as services are provided. These fees are recorded as current deferred revenue on the
consolidated balance sheet as the Company expects to satisfy any remaining performance obligations as well as recognize the related revenue
within the next twelve months. Accordingly, the Company has applied the practical expedient regarding deferred revenue to exclude the
value of remaining performance obligations if (i) the contract has an original expected term of one year or less or (ii) the Company recognizes
revenue in proportion to the amount it has the right to invoice for services performed.

 As of September 30, 2025 and September 30, 2024, respectively, the
Company recorded $1,791,311 and $1,373,325, respectively, in deferred revenue.

 FAIR VALUE OF FINANCIAL INSTRUMENTS

 The Company measures the fair value of its assets and liabilities under
ASC topic 820, "Fair Value Measurements and Disclosures". ASC 820 defines "fair value" as the price that would
be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or
liability in an orderly transaction between market participants on the measurement date. There was no impact relating to the adoption
of ASC 820 to the Company's consolidated financial statements.

 ASC 820 also describes three levels of inputs that may be used to measure
fair value:

 - Level 1: Observable inputs that reflect unadjusted quoted prices
for identical assets or liabilities traded in active markets.

 - Level 2: Inputs other than quoted prices included within Level 1
that are observable for the asset or liability, either directly or indirectly.

 - Level 3: Inputs that are generally observable. These inputs may be
used with internally developed methodologies that result in management's best estimate of fair value.

 Financial instruments consist principally of cash, accounts receivable,
prepaid expenses and other current assets, accounts payable, accrued expenses and deferred revenue. The carrying amounts of such financial
instruments in the accompanying consolidated balance sheet approximate their fair values due to their relatively short-term nature. The
carrying amounts approximate fair value. It is management's opinion that the Company is not exposed to any significant currency
or credit risks arising from these financial instruments.

 As of September 30, 2025 and September 30, 2024, we held no assets
that were required to be measured at fair value on a recurring basis. There were no transfers between levels in the fair value hierarchy
during the years ended September 30, 2025 and September 30, 2024, respectively.

 RECENT ADOPTED ACCOUNTING PRONOUNCEMENTS

 ASU 2025-05 — Financial Instruments—Credit Losses (Topic
326): Measurement of Credit Losses for Accounts Receivable and Contract Assets

 In July 2025, the FASB issued ASU 2025-05, which provides (1) all entities
with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected
credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606, Revenue
from Contracts with Customers.

 The practical expedient allows an entity to assume that, when estimating
expected credit losses, current conditions as of the balance sheet date remain unchanged for the remaining life of the asset. The accounting
policy election permits nonpublic entities that elect the practical expedient to also consider collection activity occurring after the
balance sheet date when estimating expected credit losses.

 The standard is effective for fiscal years beginning after December
15, 2025, and for interim periods within those annual reporting periods. Early adoption is permitted.

 Accordingly, the Company will adopt ASU 2025-05 for its fiscal year
beginning July 1, 2026.

 In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting
(Topic 280) – Improvements to Reportable Segment Disclosures, to require enhanced disclosures that include reportable segment expenses.
The amendments in this update provide that a business entity disclose significant segment expenses, segment profit or loss (after significant
segment expenses), and allows reporting of additional measures of a segments profit or loss if used in assessing segment performance.
Such disclosures apply to entities with a single reportable segment. These amendments were effective for the Company in 2024 and retrospectively
to all prior periods using the significant segment expense categories identified. The impact of the adoption of the amendments in this
update was not material to the Company's consolidated financial position and results of operations, as the requirements impact only
segment reporting disclosures in the footnotes to the Company's consolidated financial statements.

 RECENT ISSUED ACCOUNTING PRONOUNCEMENTS

 The Company continues to monitor new accounting pronouncements issued
by the FASB and does not believe any accounting pronouncements issued through the date of this report will have a material impact on the
Company's Financial Statements.

 In the current year, the Company adjusted its classification of selling
and administrative expenses in the Statement of Operations. For comparative purposes, amounts in the prior years have been reclassified
to conform to current year presentations. These reclassifications had no effect on previously reported results of operations or retained
earnings.

 LEASE ACCOUNTING

 We determine if an arrangement is a lease, or contains a lease, at
inception and record the leases in our financial statements upon lease commencement, which is the date when the underlying asset is made
available for use by the lessor.

 We have a lease agreement with lease and non-lease components and have
elected to utilize the practical expedient to account for lease and non-lease components together as a single combined lease component,
from both a lessee and lessor perspective with the exception of direct sales-type leases and production equipment classes embedded in
supply agreements. From a lessor perspective, the timing and pattern of transfer are the same for the non-lease components and associated
lease component and, the lease component, if accounted for separately, would be classified as an operating lease.

 - 6 -

 We have elected not to present short-term leases on the balance sheet
as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that we
are reasonably certain to exercise. All other lease assets and lease liabilities are recognized based on the present value of lease payments
over the lease term at commencement date. Because our lease does not provide an implicit rate of return, we used our incremental borrowing
rate based on the information available at lease commencement date in determining the present value of lease payments.

 In general, leases, where we are the lessee, may include options to
extend the lease term. These leases may include options to terminate the lease prior to the end of the agreed upon lease term. For purposes
of calculating lease liabilities, lease terms include options to extend or terminate the lease when it is reasonably certain that we will
exercise such options.

 Lease expense for operating leases is recognized on a straight-line
basis over the lease term as cost of revenues or operating expenses depending on the nature of the leased asset. Certain operating leases
provide for annual increases to lease payments based on an index or rate. We calculate the present value of future lease payments based
on the index or rate at the lease commencement date.

 Differences between the calculated lease payment and actual payment
are expensed as incurred. Amortization of finance lease assets is recognized over the lease term as cost of revenues or operating expenses
depending on the nature of the leased asset.

 Off-Balance Sheet Arrangements

 We do not have any off-balance sheet arrangements.

 Item 7A. Quantitative and Qualitative Disclosures About Market Risk.

 Not applicable.

 Item 8. Financial Statements and Supplementary Data.

 The financial statements and related notes are included as part of
this report as indexed in the appendix on page F-1, et seq.

 Item 9. Changes in and Disagreements with Accountants on Accounting
and Financial Disclosure.

 None

 Item 9A. Controls and Procedures.

 Evaluation of Disclosure and Controls and Procedures.

 We carried out an evaluation, under the supervision and with the participation
of our management, including our principal executive officer and principal financial officer, of the effectiveness of our disclosure controls
and procedures (as defined) in Exchange Act Rules 13a - 15(c) and 15d - 15(e)). Based upon that evaluation, our chief executive officer
and chief financial officer concluded that, as of September 30, 2025, our disclosure controls and procedures were effective, (1) to ensure
that information required to be disclosed by us in reports that we file or submit under the Exchange Act is recorded, processed, summarized
and reported, within the time periods specified in the SEC's rules and forms and (2) to ensure that information required to be disclosed
by us in the reports that we file or submit under the Exchange Act is accumulated and communicated to us, including our Chief Executive
and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

 The term disclosure controls and procedures means controls and other
procedures of an issuer that are designed to ensure that information required to be disclosed by the issuer in the reports that it files
or submits under the Exchange Act (15 U.S.C. 78a, et seq.) is recorded, processed, summarized and reported, within the time periods
specified in the Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures
designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act
is accumulated and communicated to the issuer's management, including its principal executive and principal financial officers, or persons
performing similar functions, as appropriate to allow timely decisions regarding required disclosure.

 Our management, including our Chief Executive Officer and Chief Financial
Officer, does not expect that our disclosure controls and procedures or our internal controls over financial reporting will prevent all
error and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance
that the objectives of the control system are met. Further, the design of a control system must reflect the fact that there are resource
constraints, and the benefits of controls must be considered relative to their costs.

 Because we are a small company with a limited number of employees,
there is an inherent issue of segregation of duties as experienced by all small companies. Our independent outside financial consultant
assists us with our bookkeeping and reporting requirements and is segregated from our operations and management.

 Because of inherent limitations in all control systems, internal control
over financial reporting may not prevent or detect misstatements, and no evaluation of controls can provide absolute assurance that all
control issues and instances of fraud, if any, within the registrant have been detected. Also, projections of any evaluation of effectiveness
to future periods are subject to therisk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

 Management's Annual Report on Internal Control over Financial Reporting.

 Our management is responsible for establishing and maintaining adequate
internal control over financial reporting as defined in Rule 13a-15(f) under the Exchange Act. Our internal control over financial reporting
is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with accounting principles generally accepted in the United States.

 The term internal control over financial reporting is defined as a
process designed by, or under the supervision of, the issuer's principal executive and principal financial officers, or persons performing
similar functions, and effected by the issuer's board of directors, management and other personnel, to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally
accepted accounting principles and includes those policies and procedures that:

 Pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets;

 Provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statementsin accordance with generally accepted accounting principles, and that receipts and expenditures of the issuer are being made only in accordance with authorizations of management and directors of the issuer; and

 Provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the issuer's assets that could have a material effect on the financial statements.

 Our management assessed the effectiveness of our internal control over
financial reporting as of September 30, 2025. In making this assessment, our management used the criteria set forth by the Committee of
Sponsoring Organizations of the Treadway Commission (COSO-2013) in Internal Control-Integrated Framework. Management concluded that our
internal control over financial reporting was effective as of September 30, 2025.

 Changes in Internal Control Over Financial Reporting.

 There have been no changes in the registrant's internal control over
financial reporting through the date of this report or during the quarter ended September 30, 2025, that materially affected, or is reasonably
likely to materially affect, the registrant's internal control over financial reporting.

 Remediation of Material Weakness in Internal Control over Financial
Reporting

 Management believes that significant progress has been made in enhancing
internal controls as of September 30, 2025 and has concluded that the enhanced controls are operating effectively. The material weakness
described in Part II, Item 9A, "Controls and Procedures" in our Annual Report on Form 10-K for the year ended September
30, 2024 has been fully remediated.

 Independent Registered Accountant's Internal Control Attestation.

 This report does not include an attestation report of the registrant's
registered public accounting firm regarding internal control over financial reporting. Management's report was not subject to attestation
by the registrant's registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit
the registrant to provide only management's report in this report.

 Item 9B. Other Information.

 None.

 - 7 -

 Item 10. Directors, Executive Officers and Corporate Governance.

 The following table sets forth information concerning the directors
and executive officers of Cleartronic as of the date of this report:

 Name

 Age

 Position

 Director Since

 Richard J. Martin

 Chairman and Director

 2016

 Michael M. Moore

 Chief Executive Officer and Director

 2015

 Larry M. Reid

 President, Chief Financial Officer, Secretary and Director

 1999

 The members of our board of directors are subject to change from time
to time by the vote of the stockholders at special or annual meetings to elect directors. Our current board of directors consists of three
directors who have expertise in the business of Cleartronic. Based on our continuing profitability, we intend to seek directors and officers
who would be able to assist in the execution of our business plan.

 The foregoing notwithstanding, except as otherwise provided in any
resolution or resolutions of the board, directors who are elected at an annual meeting of stockholders, and directors elected in the interim
to fill vacancies and newly created directorships, will hold office for the term for which elected and until their successors are elected
and qualified or until their earlier death, resignation or removal.

 Whenever the holders of any class or classes of stock or any series
thereof are entitled to elect one or more directors pursuant to any resolution or resolutions of the board, vacancies and newly created
directorships of such class or classes or series thereof may generally be filled by a majority of the directors elected by such class
or classes or series then in office, by a sole remaining director so elected or by the unanimous written consent or the affirmative vote
of a majority of the outstanding shares of such class or classes or series entitled to elect such director or directors. Officers are
elected annually by the directors. There are no family relationships among our directors and officers.

 We may employ additional management personnel, as our board of directors
deems necessary. Cleartronic has not identified or reached an agreement or understanding with any other individuals to serve in management
positions, but does not anticipate any problem in employing qualified staff.

 A description of the business experience for the directors and executive
officers of Cleartronic is set forth below.

 Richard J. Martin currently serves as Chairman and Director of Cleartronic,
Inc. Prior to joining the Cleartronic team, Martin served as CEO of SMARTLogix, Inc., a petroleum logistics technology company which he
founded in 2000. Graduating with an Engineering degree from The University of Buffalo's School of Engineering, Martin joined the Exxon
Management Development Program. Following his tenure at Exxon, he purchased an Exxon distributorship in the Carolinas. Culp Petroleum
was transformed into a large regional distribution company. While at Culp, Martin developed and implemented several technologies that
have since become industry standards. Martin sold the petroleum business in 2005 and focused his efforts on his technology ventures including
the SMARTank division of SMARTLogix. SMARTank grew substantially and the technology was later sold to a public company in 2011.

 Michael M. Moore is currently Chief Executive Officer and a Director
of Cleartronic, Inc. He was founder and CEO of Collabria, LLC, a private software development company. Prior to founding Collabria in
2008, Moore for 13 years was CEO of DTNet Group and for seven years served as CEO of Payroll Transfers, Inc. He also was an assistant
vice president with both Kidder Peabody and Merrill Lynch. Mr. Moore is an honors graduate of the United States Air Force Academy and
served as an Air Force fighter pilot for eight years, flying F-4 and F-16 fighter aircraft. He is also one of six entrepreneurs profiled
in the book Daring Visionaries, How Entrepreneurs Build Companies, Inspire Allegiance, and Create Wealth.

 Larry Reid is the founder of Cleartronic and a co-founder of VoiceInterop.
With over thirty years of executive management experience including sales and marketing, operations management, and financial management,
from 2001 to 2005 Mr. Reid served as CFO and director of Connectivity, Inc., a manufacturer and distributor of emergency call boxes. He
was instrumental in Connectivity's acquisition by CNE Group, Inc., (an American Stock Exchange listed company) and served as Executive
Vice President and Director of CNE from 2003 to 2005. Mr. Reid has broad experience in venture start-ups, raising capital, building organizational
synergies, creating and developing joint ventures and strategic partnerships, opening new markets, and driving key business initiatives.
Early in his professional career in corporate financial management, Mr. Reid was responsible for raising more than $5 million in start-up
capital for Ocurest Laboratories, Inc., a company he co-founded to package and distribute over-the-counter eye drops in a new (patented)
eye drop dispenser. He forged Ocurest's successful IPO in 1996 and helped lead the company's achieving an estimated 80% market penetration
of optical supply retail outlets in the United States.

 Committees of the Board

 We do not currently have an Audit, Executive, Finance, Compensation,
or Nominating Committee, or any other committee of the Board of Directors.

 Section 16(a) Beneficial Ownership Reporting Compliance

 Under Section 16(a) of the Exchange Act, our directors and certain
of our officers, and persons holding more than 10 percent of our common stock are required to file forms reporting their beneficial ownership
of our common stock and subsequent changes in that ownership with the United States Securities and Exchange Commission. Such persons
are also required to furnish Cleartronic with copies of all forms so filed.

 Based solely upon a review of copies of such forms filed on Forms 3,
4, and 5, and amendments thereto furnished to us, we believe that as of the date of this report, our executive officers, directors and
greater than 10 percent beneficial owners have not complied on a timely basis with all Section 16(a) filing requirements.

 Communication with Directors

 Stockholders and other interested parties may contact any of our directors
by writing to them at Cleartronic, Inc., at 28050 US Hwy 19N, Clearwarter, Florida 33761, Attention: Corporate Secretary.

 The Company's Board has approved a process for handling letters received
by us and addressed to any of our directors. Under that process, the Secretary reviews all such correspondence and regularly forwards
to the directors a summary of all such correspondence, together with copies of all such correspondence that, in the opinion of the Secretary,
deal with functions of the board or committees thereof or that he otherwise determines requires their attention. Directors may at
any time review a log of all correspondence received by us that are addressed to members of the board and request copies of such correspondence.

 Conflicts of Interest

 With respect to transactions involving real or apparent conflicts of
interest, we have not adopted any written policies and procedures.

 Code of Ethics for Senior Executive Officers and Senior Financial
Officers

 We have not adopted a Code of Ethics for Senior Executive Officers
and Senior Financial Officers.

 Item 11. Executive Compensation.

 Summary of Cash and Certain Other Compensation

 At present, Cleartronic has two executive officers, Michael M. Moore
and Larry M. Reid. Michael M. Moore is the Chief Executive Officer of the Company. The Company executed an Employment Agreement with Mr.
Moore on November 28, 2016. Under the Agreement, Mr. Moore agreed that he shall carry out the strategic plans and policies as established
by our business plan. Mr. Moore will advise us from time to time on organization, hiring, mergers, and execution of our business plan.
Mr. Moore is paid a base salary of $16,667 per month.

 Unless Cleartronic shall have given Mr. Moore written notice at least
30 days prior to the Termination Date, the Agreement shall automatically renew and continue in effect for additional one-year periods
(and all provisions of this anniversary from such original Termination Date shall thereafter be designated as the "Termination Date"
for all purposes under the Agreement, provided, however, that we may, at our election at any time after the expiration of the initial
term of the Agreement, give Mr. Moore notice of Termination, in which event he shall continue to receive, as severance pay, six months
of his base salary, if any, or the amount due through the next "Termination Date", whichever is less. Mr. Moore may terminate
the Agreement without severance pay upon 10 days written notice to the Company.

 - 8 -

 The Company executed an Employment Agreement with Mr. Reid on March
13, 2015. The Employment Agreement replaces the previously executed Employment Agreement with Mr. Reid. Pursuant to the Employment Agreement
(the "Agreement"), Cleartronic and Mr. Reid agreed that for a one year period beginning on March 13, 2015, we employed Mr. Reid
to perform services for us both on and offsite. The last day of the one year period shall be the "Termination Date" for purposes
of the Agreement. Termination of the agreement can be made by either party without penalty upon 10 days written notice. Pursuant to the
Agreement, Cleartronic and Mr. Reid agreed that for a one year period beginning on November 28, 2016, Mr. Reid to perform services for
us both on and offsite. The last day of the one year period shall be the "Termination Date" for purposes of the Agreement.

 Unless Cleartronic shall have given Mr. Reid written notice at least
30 days prior to the Termination Date, the Agreement shall automatically renew and continue in effect for additional one-year periods
(and all provisions of this anniversary from such original Termination Date shall thereafter be designated as the "Termination Date"
for all purposes under the Agreement, provided, however, that we may, at our election at any time after the expiration of the initial
term of the Agreement, give Mr. Reid notice of Termination, in which event he shall continue to receive, as severance pay, six months
of his base salary, if any, or the amount due through the next "Termination Date", whichever is less. Mr. Reid may terminate
the Agreement without severance pay upon 10 days written notice to the Company. Under the Agreement, Mr. Reid agreed that he shall carry
out the strategic plans and policies as established by our business plan. Mr. Reid will advise us from time to time on organization, hiring,
mergers, and execution of our business plan.

 Summary Compensation Table

 The following table sets forth, for our named executive officers for
the two completed fiscal years ended September 30, 2025, and 2024:

 Name and
 Principal Position

 Year

 Salary ($)

 Bonus ($)

 Stock Awards ($)

 Option Awards ($)

 Non-Equity Incentive Plan Compensation ($)

 Nonqualified
 deferred
 compensation
 earnings
 ($)

 All Other Compensation ($)

 Total ($)

 Larry M. Reid (1)

 2024

 109,000

 10,250

 -0-

 -0-

 -0-

 -0-

 -0-

 119,250

 2025

 106,000

 -0-

 -0-

 -0-

 -0-

 -0-

 106,750

 Michael Moore (2)

 2024

 241,077

 58,300

 -0-

 -0-

 -0-

 -0-

 1,974
 (3)

 301,351

 2025

 252,000

 60,550

 -0-

 -0-

 -0-

 -0-

 12,600
 (4)

 325,150

 (1)
 Mr. Reid is our Chief Financial Officer, Secretary, and a director.

 (2)
 Mr. Moore is our CEO and a director.

 (3)
 The amount reported under "All Other Compensation"
for the fiscal year ended September 30, 2024, includes $1,974 of 401(k) contributions paid on behalf of Mr. Moore for the fiscal year
ended 2024.

 (4)
 The amount reported under "All Other Compensation"
for the fiscal year ended September 30, 2025, includes $12,600 of 401(k) contributions paid on behalf of Mr. Moore for the fiscal year
ended 2025.

 Outstanding Equity Awards at Fiscal Year-End

 Our Executive Officers have not received any equity awards for the
years ended September 30, 2025 and 2024.

 Director Compensation

 Our Directors have not received compensation for the years September
30, 2025 and 2024.

 Item 12. Security Ownership of Certain Beneficial Owners and Management
and Related Stockholder Matters.

 The following table presents information regarding the beneficial ownership
of all shares of our common stock and preferred stock as of the date of this report by:

 Each person who owns beneficially outstanding shares of our preferred stock;

 Each director;

 Each named executive officer; and

 All directors and officers as a group.

 Shares of Common Stock

Beneficially Owned (2)

 Shares of Preferred Stock

Beneficially Owned (2)

 Name of Beneficial Owner (1)

 Number

 Percent

 Number

 Percent

 Larry M. Reid (3)

 5,016,325

 2.19
 %

 511,225

 5.93
 %

 Michael Moore (4)

 5,702,988

 2.50
 %

 3,000,000

 34.18
 %

 Richard J. Martin

 1,868,202

 0.82
 %

 1,582,966

 18.37
 %

 All directors and officers as a group (one person)

 12,587,515

 5.51
 %

 5,094,199

 58.48
 %

 (1) Unless otherwise indicated, the address for each of these stockholders
is c/o Cleartronic, Inc., at 28050 US Hwy 19N, Clearwater, Florida 33761. Also, unless otherwise indicated, each person named in the table
above has the sole voting and investment power with respect to our shares of common stock or preferred stock which he beneficially owns.

 (2) Beneficial ownership is determined in accordance with the rules
of the Securities and Exchange Commission. As of the date of this report, we have 5,000,000,000 authorized shares of common stock,
par value $0.00001 per share, of which 229,238,517 shares were issued and outstanding. As of the date of this report, we have 71,250,010
authorized and designated shares of preferred stock, par value $0.00001 per share, of which 7,317,403 shares were issued and outstanding.
 Mr. Reid owns 511,525 shares of Series C Preferred stock. See below for a description of our preferred stock and voting rights.
Mr. Martin owns 512,996 shares of our Series A Preferred stock and 1,070,000 shares of our Series C Preferred stock.

 (3) Mr. Reid is our president, chief financial officer, principal accounting
officer, secretary, and director.

 (4) Mr. Moore is our Chief Executive Officer and a director. Mr. Moore
owns 5,702,988 shares of our common stock and 3,000,000 shares of our Series E Preferred stock.

 Other than as stated herein, there are no arrangements or understandings,
known to us, including any pledge by any person of our securities:

 The operation of which may at a subsequent date result in a change in control of Cleartronic; or

 With respect to the election of directors or other matters.

 Preferred Stock

 As of the date of this report, we have 200,000,000 authorized shares
of preferred stock, par value $0.00001 per share, of which 7,317,403 shares were issued and outstanding. There are currently 5 series
of preferred stock designated as follows:

 1,250,000 shares have been designated as Series A Preferred Stock, 512,996 of which are issued and outstanding;

 10 shares have been designated as Series B Preferred Stock, none of which is issued and outstanding;

 50,000,000 shares have been designated as Series C Preferred Stock, 3,133,503 of which are issued and outstanding; and

 10,000,000 shares have been designated Series D Preferred stock, of which 670,904 are issued and outstanding; and

 10,000,000 shares have been designated Series E Preferred stock, of which 3,000,000 are issued and outstanding.

 - 9 -

 Pursuant to our Articles of Incorporation establishing our preferred
stock:

 A holder of shares of the Series A Preferred Stock is entitled to the number of votes equal to the number of shares of the Series A Preferred Stock held by such holder multiplied by one on all matters submitted to a vote of our stockholders. Each one share of our Series A Preferred Stock shall be convertible into 100 shares of our common stock. Each holder of Series A Preferred Stock is entitled to receive cumulative dividends at the rate of 8% of $1.00 per annum on each outstanding share of Series A Preferred Stock then held by such holder, on a pro rata basis.

 A holder of shares of the Series B Preferred Stock is entitled one vote per share on all matters submitted to a vote of our stockholders. If at least one share of Series B Preferred Stock is issued and outstanding, then the total aggregate issued shares of Series B Preferred Stock at any given time, regardless of their number, shall have voting rights equal to two times the sum of the total number of shares of our common stock which are issued and outstanding at the time of voting, plus the total number of shares of any shares of our preferred stock which are issued and outstanding at the time of voting. A holder of shares of the Series B Preferred Stock shall have no conversion rights or rights to dividends.

 A holder of shares of the Series C Preferred Stock is entitled, to the number of votes equal to the number of shares of the Series C Preferred Stock held by such holder multiplied by 5 on all matters submitted to a vote of our stockholders. In addition, the holders of our Series C Preferred Stock shall be entitled to receive dividends when, as and if declared by the Board of Directors, in its sole discretion. No dividends have been declared. Finally, each one share of our Series C Preferred Stock shall be convertible into five shares of our common stock.

 A holder of shares of the Series D Preferred Stock is entitled, to the number of votes equal to the number of shares of the Series D Preferred Stock held by such holder multiplied by 5 on all matters submitted to a vote of our stockholders. In addition, the holders of our Series D Preferred Stock shall be entitled to receive dividends when, as and if declared by the Board of Directors, in its sole discretion. No dividends have been declared. Finally, each one share of our Series D Preferred Stock shall be convertible into five shares of our common stock.

 A holder of shares of the Series E Preferred Stock is entitled, to the number of votes equal to the number of shares of the Series E Preferred Stock held by such holder multiplied by 100 on all matters submitted to a vote of our stockholders. In addition, the holders of our Series E Preferred Stock shall be entitled to receive dividends when, as and if declared by the Board of Directors, in its sole discretion. No dividends have been declared. Finally, each one share of our Series E Preferred Stock shall be convertible into 100 shares of our common stock.

 Item 13. Certain Relationships and Related Transactions and Director
Independence.

 None

 Item 14. Principal Accounting Fees and Services.

 Change in Audit Firms

 On February 16, 2024, Assurance resigned as the independent auditors
of Cleartronic, Inc., a company incorporated under the laws of the State of Florida (the "Company"). The Company's Board
of Directors accepted Assurance's resignation on February 16, 2024.

 The reports of Assurance on the financial statements of the Company
as of and for the fiscal year ended September 30, 2024 did not contain any adverse opinion or disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope or accounting principles.

 During the Company's most recent fiscal years and the subsequent interim
period through February 16, 2024, there were no disagreements with Assurance on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Assiramce. would have
caused it to make reference to the subject matter of the disagreement(s) in connection with its report. During the Company's most
recent fiscal years and the subsequent period through February 16, 2024, there were no reportable events of the type described in Item
304(a)(1)(v) of Regulation S-K.

 The Company provided Assurance with a copy of the foregoing disclosure
and requested Assurance to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made therein. A copy of such letter furnished by Assurance is filed as Exhibit 16.1 to the form 8-K filed by the Company.

 On February 19, 2024 the Board of Directors of the Company approved
the engagement of M&KCPAS, LLC ("M&K") as the Company's independent registered public accounting firm for the
audit of the Company's annual report on Form 10-K for the year ended September 30, 2024.

 Audit Fees

 The aggregate fees billed by Assurance Dimensions for professional
services rendered for the audit and review of our financial statements for the fiscal year ended September 30, 2024, was $38,000.

 The aggregate fees billed by Assurance Dimensions for professional
services rendered for the audit and review of our financial statements for the fiscal year ended September 30, 2025, was $5,665.

 The aggregate fees billed by M&K CPAs, for professional services
rendered for the audit and review of our financial statements for the fiscal year ended September 30, 2024, was $45,300.

 The aggregate fees billed by M&K CPAs, for professional services
rendered for the audit and review of our financial statements for the fiscal year ended September 30, 2025, was $61,500.

 Audit Related Fees

 None

 Tax Fees

 The aggregate tax fees billed by Webb CPA, P.A. professional services
rendered for tax services for the fiscal year ended September 30, 2025 and 2024 was $1,600 and $1,500, respectively.

 All Other Fees

 There were no other fees billed by M&K CPAS, LLC ("M&K")
for professional services rendered during the fiscal year ended September 30, 2025, other than as stated under the captions Audit Fees,
Audit-Related Fees, and Tax Fees.

 There were no other fees billed by Assurance Dimensions ("Assurance")
for professional services rendered during the fiscal year ended September 30, 2025, other than as stated under the captions Audit Fees,
Audit-Related Fees, and Tax Fees.

 Audit Committee Pre-Approval of Audit and Permissible Non-Audit
Services of Independent Auditors

 Given the small size of our Board, our Board acts as our Audit Committee.
Our Board pre-approves all audit and permissible non-audit services. These services may include audit services, audit-related services,
tax services, and other services. Our Board approves these services on a case-by-case basis.

 - 10 -

 Item 15. Exhibits, Financial Statement Schedules.

 (a) All financial statements are included in Item 8 of this report.

 (b) All financial statement schedules required to be filed by Item
8 of this report and the exhibits contained in this report are included in Item 8 of this report.

 (c) The following exhibits are attached to this report:

 Exhibit No.

 Identification of Exhibit

 3.1**

 Articles of Incorporation, filed as exhibit 3.01 to the registrant's registration statement on Form SB-2 on July 3, 2006, Commission File Number 333-135585.

 3.2**

 Articles of Amendment to Articles of Incorporation filed March 12, 2001, filed as exhibit 3.02 to the registrant's registration statement on Form SB-2 on July 3, 2006, Commission File Number 333-135585.

 3.3**

 Articles of Amendment to Articles of Incorporation filed October 4, 2004, filed as exhibit 3.03 to the registrant's registration statement on Form SB-2 on July 3, 2006, Commission File Number 333-135585.

 3.4**

 Articles of Amendment to Articles of Incorporation filed March 31, 2005, filed as exhibit 3.04 to the registrant's registration statement on Form SB-2 on July 3, 2006, Commission File Number 333-135585.

 3.5**

 Articles of Amendment to Articles of Incorporation filed May 9, 2008, filed as exhibit 3.02 to the registrant's registration statement on Form S-1 on May 28, 2008, Commission File Number 333-135585.

 3.6**

 Articles of Amendment to Articles of Incorporation filed June 28, 2010, filed as exhibit 3.7 to the registrant's Form 10-Q on February 14, 2011, Commission File Number 333-135585.

 3.7**

 Articles of Amendment to Articles of Incorporation filed May 6, 2011, filed as exhibit 3.1 to the registrant's Form 8-K on May 6, 2011, Commission File Number 333-135585.

 3.8**

 Articles of Amendment to Articles of Incorporation filed April 19, 2012, filed as exhibit 3.09 to the registrant's Form 10-Q on May 14, 2012, Commission File Number 333-135585.

 3.9**

 Articles of Amendment to Articles of Incorporation filed September 7, 2012, filed as exhibit 3.1 to the registrant's Form 8-K on September 7, 2012, Commission File Number 333-135585.

 3.10**

 Articles of Amendment to Articles of Incorporation filed September 19, 2012, filed as exhibit 3.1 to the registrant's Form 8-K on September 19, 2012, Commission File Number 333-135585.

 3.11**

 Articles of Amendment to Articles of Incorporation filed October 5, 2012, filed as exhibit 3.1 to the registrant's Form 8-K on October 5, 2012, Commission File Number 333-135585.

 3.12**

 Articles of Amendment to Articles of Incorporation filed December 28, 2013, filed as exhibit 3.12 to the registrant's Form 8-K on January 14, 2014, Commission File Number 333-135585.

 3.13**

 Bylaws, filed as exhibit 3.05 to the registrant's registration statement on Form SB-2 on July 3, 2006, Commission File Number 333-135585.

 3.14**

 Amended and Restated Bylaws, filed as exhibit 3.1 to the registrant's Form 8-K on July 26, 2010, Commission File Number 333-135585.

 10.1**

 Employment Agreement dated October 5, 2012, between Larry M. Reid and the registrant, filed as exhibit 10.1 to the registrant's Form 8-K on October 12, 2012, Commission File Number 333-135585.

 10.2**

 Lease Agreement dated November 30, 2014, between BGNP Associates, LLC and Cleartronic, Inc, filed as Exhibit 10.10 to the registrant's Form 10-K on January 13, 2015, Commission File Number 000-55329

 10.3**

 Employment Agreement dated March 13, 2015, between Larry M. Reid and the registrant, filed as Exhibit 10.1 to the registrant's Form 8-K on March 18, 2015, Commission File Number 000-55329

 10.4**

 Subscription Agreement between registrant and private accredited investor dated March 31, 2015 for purchase of 278,743 shares of Series D Convertible Preferred stock, filed as exhibit 10.1 to the registrant's Form 8-K on April 10, 2015, Commission File Number 000-55329

 10.5**

 Subscription Agreement between registrant and private accredited investor dated March 31, 2015 for purchase of 270,024 shares of Series D Convertible Preferred stock, filed as exhibit 10.2 to the registrant's Form 8-K on April 10, 2015, Commission File Number 000-55329

 10.6**

 Subscription Agreement between registrant and private accredited investor dated March 31, 2015 for purchase of 278,743 shares of Series D Convertible Preferred stock, filed as exhibit 10.3 to the registrant's Form 8-K on April 10, 2015, Commission File Number 000-55329

 10.7**

 Promissory Note date November 24, 2015 in the original amount of $50,000 issued to Mr. Marc Moore filed as exhibit 10.18 to the registrant's Form 10-K on January 13, 2016, Commission File 000-55329.

 10.8**

 Asset Purchase Agreement dated November 29, 2016 between the registrant and Collabria LLC. Filed as an exhibit to the registrant's Form 8-K on December 5, 2016.

 10.9**

 Employment Agreement dated November 28, 2016 between the registrant and Mr. Moore.

 10.10**

 Promissory Note dated September 27, 2017 in the amount of $35,000 issued to Richard Martin.

 10.11**

 Promissory Note dated October 12, 2017 in the amount of $15,000 issued to Richard Martin

 10.12**

 Installment Note dated September 30, 2019 in the amount of $75,279 issued to Richard Martin

 10.13**

 Lease Agreement dated December 1, 2018, between BGNP Associates, LLC and VoiceInterop, Inc.

 10.14**

 Promissory Note dated December 2, 2019 in the amount of $50,000 issued to Mr. John F. Marek.

 31.1*

 Certification of Michael M. Moore, Chief Executive Officer of Cleartronic, Inc., pursuant to 18 U.S.C. §1350, as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002.

 31.2*

 Certification of Larry M. Reid, Chief Financial Officer and Principal Accounting Officer of Cleartronic, Inc., pursuant to 18 U.S.C. §1350, as adopted pursuant to §302 of the Sarbanes-Oxley Act of 2002.

 32.1*

 Certification of Michael M. Moore, Chief Executive Officer of Cleartronic, Inc., pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002.

 32.1*

 Certification of Larry M. Reid, Chief Financial Officer and Principal Accounting Officer of Cleartronic, Inc., pursuant to 18 U.S.C. §1350, as adopted pursuant to §906 of the Sarbanes-Oxley Act of 2002.

 101+

 *
 Filed herewith.

 **
 Previously filed.

 +
 To be filed as amendment to FORM 10K.

 SIGNATURES

 In accordance with Section 13 or 15(d) of the Securities Exchange Act
of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 CLEARTRONIC, INC.

 Date: December 30, 2025

 By

 /s/ Michael M. Moore

 Michael M. Moore, Chief Executive Officer

 By

 /s/ Larry M. Reid

 Larry M. Reid, Chief Financial Officer and

 Principal Accounting Officer

 Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, this report has been signed by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

 Date: December 30, 2025

 By

 /s/ Michael M. Moore

 Michael M. Moore, Chief Executive Officer

 By

 /s/ Larry M. Reid

 Larry M. Reid, Chief Financial Officer and

 Principal Accounting Officer

 - 11 -

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM (PCAOB ID 2738)

 To the Board of Directors and Stockholders of Cleartronic, Inc.

 Opinion on the Financial Statements

 We have audited the accompanying consolidated balance sheets of Cleartronic,
Inc. (the Company) as of September 30, 2025 and 2024, and the related consolidated statements of operations, stockholders' equity
(deficit), and cash flows for each of the years in the two-year period ended September 30, 2025 and the related notes (collectively referred
to as the financial statements). In our opinion, the consolidated financial statements present fairly, in all material respects, the financial
position of the Company as of September 30, 2025 and 2024, and the results of its operations and its cash flows for each of the years
in the two-year period ended September 30, 2025, in conformity with accounting principles generally accepted in the United States of America.

 Basis for Opinion

 These financial statements are the responsibility of the Company's
management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public
accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent
with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities
and Exchange Commission and the PCAOB.

 We conducted our audits in accordance with the standards of the PCAOB.
Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are
free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an
audit of its internal control over financial reporting. As part of our audits, we are required to obtain an understanding of internal
control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company's internal
control over financial reporting. Accordingly, we express no such opinion.

 Our audits included performing procedures to assess the risks of material
misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures
included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also included
evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation
of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

 Critical Audit Matter

 The critical audit matter communicated below is a matter arising from
the current period audit of the financial statements that was communicated or required to be communicated to the audit committee and that:
(1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective,
or complex judgments. The communication of critical audit matters does not alter in any way our opinion on the financial statements, taken
as a whole, and we are not, by communicating the critical audit matter below, providing separate opinions on the critical audit matter
or on the accounts or disclosures to which it relates.

 Revenue Transactions and Improper Revenue Recognition

 Auditing the Company's revenue recognition required significant
judgment in applying ASC 606. Specifically, auditing management's evaluation of customer agreements involved assessing the identification
and allocation of standalone transaction prices to performance obligations under ASC 606.

 As such, Revenue Transactions and Improper Revenue Recognition was
identified as a Critical Audit Matter. This was due to the high volume of transactions, and the risk of improper cut-off. As a result,
auditing revenue required significant auditor judgment, particularly in evaluating the completeness, existence, and accuracy of reported
revenue.

 Improper revenue recognition could materially misstate the financial
statements and key financial indicators, especially given the Company's growth initiatives, which may create pressure to meet revenue
targets.

 To address these risks, we reviewed and assessed customer agreements
and management's evaluation of key terms and related disclosures. We also performed substantive audit procedures to test the appropriateness,
accuracy, and completeness of recorded revenue transactions.

 /s/ M&K CPAS, PLLC

 We have served as the Company's auditor since 2024.

 The Woodlands, TX

 December 30, 2025

 F- 1

 CLEARTRONIC, INC. AND SUBSIDIARIES

 CONSOLIDATED BALANCE SHEETS

 ASSETS

 Current assets:

 Cash and cash equivalents

 $
 1,124,052

 $
 849,727

 Accounts receivable, net of an allowance for credit losses of $ 150,308 as of September 30, 2025 and $ 60,665 as of September 30, 2024

 208,233

 230,686

 Inventory

 103,524

 41,532

 Prepaid expenses and other current assets

 94,101

 82,196

 Total current assets

 1,529,910

 1,204,141

 Property and Equipment, net

 38,295

 40,832

 Intangible Asset - customer list, net

 38,333

 48,333

 Operating lease - right-of-use asset

 -

 5,983

 Total assets

 $
 1,606,538

 $
 1,299,289

 LIABILITIES AND STOCKHOLDERS' DEFICIT

 Current liabilities:

 Accounts payable and accrued expenses

 $
 171,877

 $
 121,889

 Deferred revenue

 1,791,311

 1,373,325

 Operating lease liability

 -

 6,506

 Total liabilities

 1,963,188

 1,501,720

 Commitments and Contingencies (See Note 6)

 Stockholders' (deficit) equity:

 Series A preferred stock - $.00001 par value; 512,996 shares authorized, 512,996 issued and outstanding, respectively.

 Series B preferred stock - $.00001 par value; 10 shares authorized, 0 shares issued and outstanding, respectively.

 -

 -

 Series C preferred stock - $.00001 par value; 50,000,000 shares authorized, 3,133,503 and 3,133,503 shares issued and outstanding, respectively.

 Series D preferred stock - $.00001 par value; 10,000,000 shares authorized, 670,904 shares issued and outstanding, respectively.

 Series E preferred stock - $.00001 par value, 10,000,000 shares authorized, 3,000,000 shares issued and outstanding, respectively.

 Common stock - $.00001 par value; 5,000,000,000 shares authorized, 229,238,517 and 229,160,695, shares issued and outstanding, respectively.

 2,291

 2,291

 Additional paid-in capital

 Accumulated Deficit

 ( 15,599,119
)

 ( 15,444,900
)

 Total stockholders' deficit

 ( 356,650
)

 ( 202,431
)

 Total liabilities and stockholders' deficit

 $
 1,606,538

 $
 1,299,289

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

 F- 2

 CLEARTRONIC, INC. AND SUBSIDIARIES

 CONSOLIDATED STATEMENTS OF OPERATIONS

 For the Year
 Ended September 30, 2025

 For the Year
 Ended September 30, 2024

 Revenue

 $
 4,103,388

 $
 3,126,148

 Cost of Revenue

 893,466

 866,402

 Gross Profit

 3,209,922

 2,259,746

 Operating Expenses:

 Selling expenses

 341,226

 287,676

 Administrative expenses

 3,026,904

 2,074,139

 Depreciation and amortization expense

 21,847

 9,496

 Research and development

 8,000

 189,022

 Total Operating Expenses

 3,397,977

 2,560,333

 Gain on the settlement of accounts payable

 -

 42,941

 Note and interest receivable - related party write off

 -

 ( 58,891
)

 Interest income/expense, net

 33,836

 44,412

 Total Other Income/(Expenses)

 33,836

 28,462

 Loss before income taxes

)

)

 Provision for income taxes from continuing operations

 -

 -

 Net (loss)

)

)

 Preferred stock dividends Series A Preferred

 ( 41,036
)

 ( 41,148
)

 Net (loss) attributable to common stockholders

 $
 ( 195,255
)

 $
 ( 313,273
)

 Net (loss) per common share - basic

 $
)

 $
)

 Net (loss) per common share - diluted

 $
)

 $
)

 Weighted Average of number of shares outstanding basic

 Weighted Average of number of shares outstanding diluted

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

 F- 3

 CLEARTRONIC, INC. AND SUBSIDIARIES

 CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS'
EQUITY/(DEFICIT)

 FOR THE YEARS ENDED SEPTEMBER 30, 2025 AND 2024

 Series A Preferred Stock

 Series B Preferred Stock

 Series C Preferred Stock

 Series D Preferred Stock

 Series E Preferred Stock

 Common Stock

 Additional Paid-in

 Accumulated

 Stockholders'

 capital

 Deficit

 Deficit

 Balance at September 30, 2023

 512,996

 $

 -

 -

 3,133,503

 $

 670,904

 $

 3,000,000

 $

 $
 2,291

 $

 $
 ( 15,237,292
)

 $
 5,177

 Prior period adjustment (See Note 2)

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 64,517

 64,517

 Net loss for the year ended September 30, 2024

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

)

)

 Balance at September 30, 2024

 512,996

 -

 -

 3,133,503

 670,904

 3,000,000

 2,291

 ( 15,444,900
)

 ( 202,431
)

 Fractional share true up

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 77,822

 -

 -

 -

 -

 Net loss for the year ended September 30, 2025

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

 -

)

)

 Balance at September 30, 2025

 512,996

 $

 -

 $
 -

 3,133,503

 $

 670,904

 $

 3,000,000

 $

 229,238,517

 $
 2,291

 $

 $
 ( 15,599,119
)

 $
 ( 356,650
)

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

 F- 4

 CLEARTRONIC, INC. AND SUBSIDIARIES

 CONSOLIDATED STATEMENTS OF CASH FLOW

 For the Year

 For the Year

 Ended

 Ended

 NET LOSS

 $
)

 $
)

 Cash Flows From Operating Activities

 Adjustments to reconcile net income to net cash used in operating activities:

 Depreciation and amortization expense

 21,847

 9,496

 Amortization of operating lease - right-of-use asset

 5,983

 23,931

 Gain on settlement of accounts payable

 -

 ( 42,941
)

 Provision for credit losses

 110,143

 20,000

 Impairment of intangible asset

 44,373

 Loss on sale of fixed asset

 -

 Note and interest receivable - related party write off(Increase)decrease in assets:

 -

 58,891

 (Increase) decrease in assets:

 Accounts receivable

 ( 87,690
)

 359,404

 Inventory

 ( 61,992
)

 ( 19,619
)

 Prepaid expenses and other current assets

 ( 11,905
)

 ( 16,539
)

 Increase (decrease) in liabilities:

 Accounts payable

 49,988

 78,972

 Deferred revenue

 417,986

 195,645

 Operating lease liability

 ( 6,506
)

 ( 24,581
)

 Net Cash Provided by Operating Activities

 284,118

 414,907

 Cash Flows From Investing Activities

 Purchase of fixed assets

 ( 9,793
)

 ( 32,135
)

 Purchase of intangible assets

 -

 ( 50,000
)

 Net Cash Used in Investing Activities

 ( 9,793
)

 ( 82,135
)

 Cash Flows From Financing Activities

 -

 -

 Net increase in cash

 274,325

 332,772

 Cash at beginning of year

 849,727

 516,955

 Cash at end of year

 $
 1,124,052

 $
 849,727

 SUPPLEMENTAL CASH FLOW INFORMATION:

 Cash paid for interest

 $
 -

 $
 -

 Cash paid for taxes

 $
 -

 $
 -

 Supplemental disclosure of non-cash investing and financing activities:

 Prior period adjustment

 $
 -

 $
 64,517

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

 F- 5

 Notes to Consolidated Financial Statements

 September 30, 2025 and 2024

 NOTE 1 - ORGANIZATION

 Cleartronic, Inc. (the "Company") was incorporated in Florida
on November 15, 1999. All current operations are conducted through the Company's wholly owned subsidiary, ReadyOp Communications,
Inc. ("ReadyOp"), a Florida corporation incorporated on September 15, 2014. ReadyOp facilitates the marketing and sales of
subscriptions to the ReadyOp, ReadyMed Alastar platforms and the AudioMate IP gateways discussed below.

 The Company's fiscal year end is September 30.

 NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 PRINCIPLES OF CONSOLIDATION

 The accompanying unaudited consolidated financial statements contain
the consolidated accounts of Cleartronic, Inc. and its subsidiary, ReadyOp Communications, Inc. All material intercompany transactions
and balances have been eliminated.

 IMMATERIAL PRIOR PERIOD ADJUSTMENT

 During the year ended September 30, 2024, the Company became aware
that the consolidated financial statements for the year ended September 30, 2023, contained an immaterial understatement of $ 64,517 of
both revenue and retained earnings.

 The Company evaluated this prior period adjustment in accordance with
SEC Staff Accounting Bulletin ("SAB") 99, Materiality (ASC 250-10-S99) and based on its quantitative and qualitative analysis
determined that this prior period adjustment was not material to the annual consolidated financial statements for the year ended September
30, 2023. Therefore, an amendment to the previously filed Form 10-K as of September 30, 2023, was not required.

 Consequently, the Company elected to correct this prior period adjustment
in the current year ended September 30, 2024. The cumulative impact of this adjustment had a net effect on retained earnings of $0. The
Company recorded an adjustment of $ 64,517 to increase retained earnings with a corresponding reduction to revenues of $ 64,517, which has
been reflected in the consolidated financial statements as of and for the year ended September 30. 2024.

 USE OF ESTIMATES

 In preparing the consolidated financial statements, management is required
to make estimates and assumptions that affect the reported amounts of assets and liabilities as of the date of the balance sheet and operations
for the reporting period. Although these estimates are based on management's knowledge of current events and actions it may undertake
in the future, they may ultimately differ from actual results. Significant estimates include the assumptions used in valuation of deferred
tax assets, estimated useful life of property and equipment, valuation of inventory, intangible assets and allowance for credit losses.

 RECLASSIFICATIONS

 Certain prior year amounts have been reclassified for consistency with
the current year presentation. These reclassifications had no material effect on the consolidated results of operations, stockholders'
equity, or cash flows.

 CASH AND CASH EQUIVALENTS

 For financial statement purposes, the Company considers all highly
liquid investments purchased with original maturities of three months or less to be cash equivalents.

 The Company has investments Treasury Bills. The Treasury Bills have
remaining terms ranging from four-weeks to thirteen weeks on September 30, 2025. Treasury Bills with an original maturity date
of three months or less are included within cash and cash equivalents on the balance sheet at September 30, 2025.

 ACCOUNTS RECEIVABLE AND ALLOWANCE FOR CREDIT LOSSES

 The Company maintains current receivable amounts with most of its customers.
The Company regularly monitors and assesses its risk of not collecting amounts owed by customers. This evaluation is based upon an analysis
of current and past due amounts, along with relevant history and facts particular to the customer. The Company records its allowance for
credit losses based on the results of this analysis. The analysis requires the Company to make significant estimates and as such, changes
in facts and circumstances could result in material changes in the allowance for credit losses. The Company considers as past due any
receivable balance not collected within its contractual terms.

 The Company provided $ 150,308 and $ 60,665 allowances for doubtful accounts
as of September 30, 2025, and September 30, 2024, respectively.

 INVENTORY

 Inventory consists of components held for assembly and finished goods
held for resale or to be utilized for installation in projects. Inventory is valued at lower of cost or net realizable value on a first-in,
first-out basis. The Company's policy is to record a reserve for technological obsolescence or slow-moving inventory items. The
Company only carries finished goods to be shipped along with completed circuit boards and parts necessary for final assembly of finished
product. All existing inventory is considered current and usable. The Company recorded no reserve for obsolete inventory as of September
30, 2025 and September 30, 2024, respectively.

 At September 30, 2025 inventory was $ 103,524 of raw materials and finished
goods.

 At September 30, 2024, inventory was $ 41,532 of raw materials and finished
goods.

 PREPAID EXPENSES AND OTHER CURRENT ASSETS

 Prepaid expenses and other current assets consist primarily of deferred
subscriber costs and prepaid expenses. Deferred subscriber costs totaled $ 38,250 and $ 38,250 at September 30, 2025 and September 30, 2024,
respectively. Prepaid expenses totaled $ 94,101 and $ 82,196 at September 30, 2025 and September 30, 2024, respectively.

 PROPERTY AND EQUIPMENT

 Property and equipment are recorded at cost and depreciated or amortized
using the straight-line method over the estimated useful life of the asset or the underlying lease term for leasehold improvements, whichever
is shorter or when the property and equipment is put into service.

 IMPAIREMENT OF LONG-LIVED ASSETS

 Management evaluates the recoverability of the Company's identifiable
intangible assets and other long-lived assets when events or circumstances indicate a potential impairment exists, in accordance with
the provisions of ASC 360-10-35-15 "Impairment or Disposal of Long-Lived Assets."

 If impairment is indicated based on a comparison of the assets'
carrying values and the undiscounted cash flows, the impairment to be recognized is measured as the amount by which the carrying amount
of the assets exceeds the fair value of the assets.

 There were no impairments recorded during the years ended
September 30, 2025 and 2024, respectively.

 F- 6

 INTANGIBLE ASSETS – FedRamp

 During the year ended September 30, 2024, the Company conducted an
impairment assessment in accordance with ASC 350-30-35 and determined that all previously capitalized amounts associated with the Company's
expenses related to its FedRAMP certification are no longer deemed recoverable as described in ASC 350-30-35. As a result, the Company
recognized an impairment loss of $ 44,373 for the year ended September 30, 2024.

 At September 30, 2025 and September 30, 2024, intangible assets, net,
is as follows:

 Schedule of intangible assets

 ended

 ended

 Intangible Assets

 $
 -

 $
 44,373

 Less: Impairment Loss

 -

 ( 44,373
)

 Total Intangible Assets, net

 $
 -

 $
 -

 ASSET PURCHASE - INTANGIBLE ASSET – CLIENT LIST

 Accounting for asset acquisitions falls under the guidance of Topic
805, Business Combinations, specifically Subtopic 805-50. A cost accumulation model is used to determine an asset acquisition's
cost. Assets acquired are based on their cost, generally allocated to them on a relative fair value basis. Direct acquisition-related
costs are included in the cost of the acquired assets. No goodwill is calculated in an asset acquisition.

 On August 1, 2024, the Company acquired a group of similar assets from
Alastar, Inc. ("Alastar") for $ 50,000.

 This asset group consisted of cash, prepaids and other current assets,
as well as intellectual property including trademarks, software platforms, and a client list. The client list was the only asset ascribed
value which was deemed to have continuing value to the Company. The Company has classified this client list as an intangible asset,
which will be amortized over 5 years.

 The table below summarizes the estimated fair value of the assets acquired
and the liabilities assumed at the effective acquisition date.

 Schedule of estimated fair value of the assets acquired

 Consideration

 Cash

 $

 Fair Value of consideration transferred

 $

 Recognized amounts of identifiable assets acquired and liabilities assumed:

 Cash

 $
 260,863

 Prepaid expenses and other current assets

 $
 29,639

 Total assets acquired

 $
 290,502

 Deferred Revenue

 $
 290,502

 Total liabilities assumed

 $
 290,502

 Total identifiable net assets

 $
 -

 Intangible Assets - Client List

 $

 At September 30, 2025 and September 30, 2024, intangible asset –
client list, net, is as follows:

 Schedule of intangible assets

 ended

 ended

 Intangible Assets – Customer Lists

 $

 $

 Less: Accumulated Amortization

 ( 11,667
)

 ( 1,667
)

 Total Intangible Assets, net

 $
 38,333

 $
 48,333

 Amortization expense for the years ended September 30, 2025 and 2024,
was $ 10,000 and $ 1,667, respectively.

 Estimated future amortization expense for the year ended September
30,

 Schedule of estimated future amortization expense

 2026

 $
 10,000

 2027

 10,000

 2028

 10,000

 2029

 8,333

 $
 38,333

 CONCENTRATION OF CREDIT RISK

 The Company currently maintains cash balances at one FDIC-insured banking
institution. Deposits held in non interest-bearing transaction accounts are insured up to a maximum of $ 250,000 at all FDIC-insured
institutions. As of September 30, 2025 and September 30, 2024, the Company had $ 23,583 and $ 92,982, respectively, in excess of FDIC insured
limits.

 RESEARCH AND DEVELOPMENT COSTS

 The Company expenses research and development costs as incurred.

 For the years ended September 30, 2025, and 2024, the Company incurred
$ 8,000 and $ 189,022, respectively, in research and development expenses.

 REVENUE RECOGNITION AND DEFERRED REVENUES

 The Company revenue recognition policy follows guidance from Accounting
Standards Codification ("ASC") 606, Revenue from contract with customers. Revenue is recognized when the Company has transferred
promised goods and services to the customer and in the amount that reflects the consideration to which the company expects to be entitled
for the exchange for those goods and services. The Company applies the following five-step model to determine this amount:

 i. Establishment of a contract with the customer;

 ii. Identify the performance obligation of the contract;

 iii. Determine transaction price

 iv. Allocation of the transaction price to the performance obligations;
and

 v. Recognition of revenue when (or as) the Company satisfies each performance
obligation.

 F- 7

 The Company generates revenue primarily through the sale of software
licenses and integrated hardware. The portion of the contract that is associated with ongoing hosting and related customer service is
amortized monthly over the license period. The Company incurs certain incremental contract costs (referred to as deferred subscriber acquisition
costs, net) including selling expenses (primarily commissions) related to acquiring customers. Deferred subscriber acquisition costs,
net are included in prepaid expenses and other current assets on the consolidated balance sheet. Commissions paid in connection with acquiring
new customers are determined based on the value of the contractual fees. Deferred subscriber acquisition costs are expensed as incurred
on the date the revenue associated with the cost is recognized.

 In transactions in which hardware is sold to a customer, the Company
recognizes the revenue when the hardware has been shipped to the customer. The hardware supplied by the Company does not require a related
software license and can be operated and fully functional without the Company's software.

 From time to time clients request special training meetings. We send
employees to these meetings and charge our clients on a per diem basis. These charges are recorded as consulting fees in our income statement.

 On occasion we host conferences for our current and potential clients.
 Conference registration revenues are recognized at a point in time when the related conference is held and the Company has satisfied
its performance obligations. Payments received in advance are recorded as deferred revenue. These charges are recorded as
consulting fees in our income statement.

 Customer billings for services not yet rendered and hardware not yet
installed are deferred and recognized as revenue as services are provided. These fees are recorded as current deferred revenue on the
consolidated balance sheet as the Company expects to satisfy any remaining performance obligations as well as recognize the related revenue
within the next twelve months. Accordingly, the Company has applied the practical expedient regarding deferred revenue to exclude the
value of remaining performance obligations if (i) the contract has an original expected term of one year or less or (ii) the Company recognizes
revenue in proportion to the amount it has the right to invoice for services performed.

 As of September 30, 2025 and September 30, 2024, respectively, the
Company recorded $ 1,791,311 and $ 1,373,325, respectively, in deferred revenue.

 DISAGGREGATED REVENUE

 The following table sets forth the approximate net sales by primary
category:

 Schedule of disaggregated revenue

 For the years ended

 Licensing of ReadyOp Software

 $
 3,691,273

 $
 2,414,949

 Hardware Sales and Consulting

 412,115

 711,199

 Total

 $
 4,103,388

 $
 3,126,148

 DEFERRED REVENUE

 The following table provides a summary of the changes included in deferred
revenue during the year ended September 30, 2025 and year ended September 30, 2024:

 Schedule of deferred revenue

 ended

 ended

 Beginning balance

 $
 1,373,325

 $
 1,177,680

 Additions to deferred liability (1)

 4,521,374

 3,321,793

 Deductions to deferred liability (2)

 ( 4,103,388
)

 ( 3,126,148
)

 Ending balance

 $
 1,791,311

 $
 1,373,325

 (1)

 Customer billings for services not yet rendered and hardware not yet installed

 (2)

 Revenue recognized in the current year related to the deferred liability

 EARNINGS PER SHARE

 Earnings per share ("EPS") are the amount of earnings attributable
to each share of common stock. For convenience, the term is used to refer to either earnings or loss per share. EPS is computed pursuant
to section 260-10-45 of the FASB Accounting Standards Codification. Pursuant to ASC Paragraphs 260-10-45-10 through 260-10-45-16, basic
EPS shall be computed by dividing income available to common stockholders (the numerator) by the weighted-average number of common shares
outstanding (the denominator) during the period. Income available to common stockholders shall be computed by adding both the dividends
declared in the period on preferred stock (whether or not paid) and the dividends accumulated for the period on cumulative preferred stock
(whether or not earned) from income from continuing operations (if that amount appears in the income statement) and also from net income.
The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number
of additional common shares that would have been outstanding if the dilutive potential common shares had been issued during the period
to reflect the potential dilution that could occur from common shares issuable through contingent shares issuance arrangement, stock options
or warrants.

 Pursuant to ASC Paragraphs 260-10-45-45-21 through 260-10-45-45-23
Diluted EPS shall be based on the most advantageous conversion rate or exercise price from the standpoint of the security holder. The
dilutive effect of outstanding call options and warrants (and their equivalents) issued by the reporting entity shall be reflected in
diluted EPS by application of the treasury stock method unless the provisions of paragraphs 260-10-45-35 through 45-36 and 260-10-55-8
through 55-11 require that another method be applied. Equivalents of options and warrants include non-vested stock granted to employees,
stock purchase contracts, and partially paid stock subscriptions (see paragraph 260–10–55–23). Anti-dilutive contracts,
such as purchased put options and purchased call options, shall be excluded from diluted EPS. Under the treasury stock method: a. Exercise
of options and warrants shall be assumed at the beginning of the period (or at time of issuance, if later) and common shares shall be
assumed to be issued. b. The proceeds from exercise shall be assumed to be used to purchase common stock at the average market price during
the period. (See paragraphs 260-10-45-29 and 260-10-55-4 through 55-5.) c. The incremental shares (the difference between the number of
shares assumed issued and the number of shares assumed purchased) shall be included in the denominator of the diluted EPS computation.

 As of September 30, 2025 and 2024, we had no options and warrants outstanding.

 As of September 30, 2025 and 2024, we had 512,996 shares of Series
A Convertible Preferred stock outstanding, which are convertible into 51,299,600 shares of common stock.

 As of September 30, 2025 and 2024, we had 3,133,503 shares of
Series C Convertible Preferred stock outstanding which are convertible into 15,667,515 and shares of common stock.

 As of September 30, 2025 and 2024, we had 670,904 shares of Series
D Preferred stock outstanding which are convertible into 3,354,520 shares of common stock.

 As of September 30, 2025 and 2024, we had 3,000,000 shares of Series
E Convertible Preferred stock outstanding which are convertible into 300,000,000 shares of common stock. The table below details the computation
of basic and diluted earnings per share ("EPS") for the years ended September 30, 2025 and 2024:

 Schedule of diluted earnings per share

 ended

 ended

 Net (loss) attributable to common stockholders for the period

 $
)

 $
 ( 313,273
)

 Weighted average number of shares outstanding

 Basic earnings per share

 $
)

 $
 0.00

 F- 8

 The following table sets for the computation of diluted earnings per
share:

 Schedule of computation of diluted earnings per share

 ended

 ended
 June 30, 2024

 Net (loss) attributable to common stockholders for the period

 $
)

 $
 ( 313,273
)

 Add: Preferred stock dividends

 -

 -

 Adjusted net (loss) income

 $
)

 $
 ( 313,273
)

 Weighted average number of shares outstanding

 Add: Shares issued upon conversion of preferred stock

 -

 -

 Weighted average number of common and common equivalent shares

 Diluted earnings per share

 $
)

 $
 0.00

 FAIR VALUE OF FINANCIAL INSTRUMENTS

 The Company measures the fair value of its assets and liabilities under
ASC topic 820, "Fair Value Measurements and Disclosures". ASC 820 defines "fair value" as the price that would
be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or
liability in an orderly transaction between market participants on the measurement date. There was no impact relating to the adoption
of ASC 820 to the Company's consolidated financial statements.

 ASC 820 also describes three levels of inputs that may be used to measure
fair value:

 - Level 1: Observable inputs that reflect unadjusted quoted prices
for identical assets or liabilities traded in active markets.

 - Level 2: Inputs other than quoted prices included within Level 1
that are observable for the asset or liability, either directly or indirectly.

 - Level 3: Inputs that are generally observable. These inputs may be
used with internally developed methodologies that result in management's best estimate of fair value.

 Financial instruments consist principally of cash, accounts receivable,
prepaid expenses and other current assets, accounts payable, accrued expenses and deferred revenue. The carrying amounts of such financial
instruments in the accompanying consolidated balance sheet approximate their fair values due to their relatively short-term nature. The
carrying amounts approximate fair value. It is management's opinion that the Company is not exposed to any significant currency
or credit risks arising from these financial instruments.

 As of September 30, 2025 and September 30, 2024, we held no assets
that were required to be measured at fair value on a recurring basis. There were no transfers between levels in the fair value hierarchy
during the year ended September 30, 2025 and year ended September 30, 2024, respectively.

 ADVERTISING COSTS

 Advertising costs are expensed as incurred. The Company had advertising
costs of $ 16,257 and $ 174,920 during year ended September 30, 2025 and 2024, respectively.

 EMPLOYEE BENEFITS

 The Company's employees have access to a qualified 401(k)defined
contribution plan.

 The Company's matching contributions expenditure under the plan
was $ 98,423 and $ 14,965 during the year ended September 30, 2025 and 2024.

 RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS

 ASU 2025-05 — Financial Instruments—Credit Losses (Topic
326): Measurement of Credit Losses for Accounts Receivable and Contract Assets

 In July 2025, the FASB issued ASU 2025-05, which provides (1) all entities
with a practical expedient and (2) entities other than public business entities with an accounting policy election when estimating expected
credit losses for current accounts receivable and current contract assets arising from transactions accounted for under Topic 606, Revenue
from Contracts with Customers.

 The practical expedient allows an entity to assume that, when estimating
expected credit losses, current conditions as of the balance sheet date remain unchanged for the remaining life of the asset. The accounting
policy election permits nonpublic entities that elect the practical expedient to also consider collection activity occurring after the
balance sheet date when estimating expected credit losses.

 The standard is effective for fiscal years beginning after December
15, 2025, and for interim periods within those annual reporting periods. Early adoption is permitted.

 Accordingly, the Company will adopt ASU 2025-05 for its fiscal year
beginning July 1, 2026.

 In November 2023, the FASB issued ASU No. 2023-07, Segment Reporting
(Topic 280) – Improvements to Reportable Segment Disclosures, to require enhanced disclosures that include reportable segment
expenses. The amendments in this update provide that a business entity disclose significant segment expenses, segment profit or loss (after
significant segment expenses), and allows reporting of additional measures of a segments profit or loss if used in assessing segment performance.
Such disclosures apply to entities with a single reportable segment. These amendments were effective for the Company in 2024 and retrospectively
to all prior periods using the significant segment expense categories identified. The impact of the adoption of the amendments in this
update was not material to the Company's consolidated financial position and results of operations, as the requirements impact only
segment reporting disclosures in the footnotes to the Company's consolidated financial statements.

 RECENTLY ISSUED ACCOUNTING PRONOUNCEMENTS

 The Company continues to monitor new accounting pronouncements issued
by the FASB and does not believe any accounting pronouncements issued through the date of this report will have a material impact on the
Company's Financial Statements.

 In the current year, the Company adjusted its classification of selling
and administrative expenses in the Statement of Operations. For comparative purposes, amounts in the prior years have been reclassified
to conform to current year presentations. These reclassifications had no effect on previously reported results of operations or retained
earnings.

 SEGMENT REPORTING

 Operating segments are defined as components of an enterprise that
have the following characteristics: (i) they engage in business activities from which they may earn revenue and incur expense, (ii) their
operating results are regularly reviewed by the chief operating decision maker ("CODM") for resource allocation decisions
and performance assessment, and (iii) their discrete financial information is available. Our CODM is our Chief Executive Officer, who
manages and allocates resources to our operations on a consolidated basis. We operate as one segment, and ReadyOp facilitates the marketing
and sales of subscriptions to the ReadyOp, ReadyMed and Alastar platforms and the AudioMate IP gateways. Segment information
is further described in Note 8.

 LEASE ACCOUNTING

 We determine if an arrangement is a lease, or contains a lease, at
inception and record the leases in our financial statements upon lease commencement, which is the date when the underlying asset is made
available for use by the lessor. We currently have no lease agreements in place.

 When we have a lease agreement with lease and non-lease components,
we have elected to utilize the practical expedient to account for lease and non-lease components together as a single combined lease component,
from both a lessee and lessor perspective with the exception of direct sales-type leases and production equipment classes embedded in
supply agreements. From a lessor perspective, the timing and pattern of transfer are the same for the non-lease components and associated
lease component and, the lease component, if accounted for separately, would be classified as an operating lease.

 We have elected not to present short-term leases on the balance sheet
as these leases have a lease term of 12 months or less at lease inception and do not contain purchase options or renewal terms that we
are reasonably certain to exercise. All other lease assets and lease liabilities are recognized based on the present value of lease payments
over the lease term at commencement date. If a lease does not provide an implicit rate of return, we used our incremental borrowing rate
based on the information available at lease commencement date in determining the present value of lease payments.

 F- 9

 In general, leases, where we are the lessee, may include options to
extend the lease term. These leases may include options to terminate the lease prior to the end of the agreed upon lease term. For purposes
of calculating lease liabilities, lease terms include options to extend or terminate the lease when it is reasonably certain that we will
exercise such options.

 Lease expense for operating leases is recognized on a straight-line
basis over the lease term as cost of revenues or operating expenses depending on the nature of the leased asset. Certain operating leases
provide for annual increases to lease payments based on an index or rate. We calculate the present value of future lease payments based
on the index or rate at the lease commencement date.

 Differences between the calculated lease payment and actual payment
are expensed as incurred. Amortization of finance lease assets is recognized over the lease term as cost of revenues or operating expenses
depending on the nature of the leased asset.

 On December 2, 2022, and effective on January 1, 2023, the Company
signed a two-year lease of 1,145 square feet for our principal offices in Clearwater, Florida. The monthly rent was $ 2,134 in year one
and increases to $ 2,198 in year two. The lease expired on November 30, 2024. Our current office space lease is month-to-month.

 The tables below present information regarding the Company's
operating lease assets and liabilities at September 30, 2025 and September 30, 2024:

 Schedule of operating lease assets and liabilities

 Assets

 Operating lease -right-of-use assets-non-current

 $
 -

 $
 5,983

 Liabilities

 Operating lease liability

 $
 -

 $
 6,506

 Weighted-average remaining lease term (years)

 -

 0.25

 Weighted-average discount rate

 %

 %

 The components of lease expense were as follows:

 Operating lease cost

 Amortization on right-of-use operating lease asset

 $
 5,983

 $
 23,932

 Lease liability expense in connection with obligation repayment

 1,604

 Total operating lease costs

 $
 6,070

 $
 25,536

 Supplemental cash outflows information related to operation lease was as follows:

 Operating cash outflows from operating lease (obligation payment)

 $
 6,594

 $
 26,184

 Right-of-use asset obtained in exchange for new operating lease liability

 $
 -

 $
 -

 At September 30, 2025, the Company has no financing leases as defined
in ASC 842, "Leases."

 Future minimum lease payments required under leases that have initial
or remaining non-cancelable lease terms in excess of one year at September 30, 2025:

 Schedule of future minimum lease payments required under leases

 2025

 $
 -

 Total undiscounted cash flows

 -

 Less: amount representing interest

 -

 Present value of operating lease liability

 -

 Less: current portion of operation lease liability

 ( -)

 Long-term operating lease liability

 $
 -

 NOTE 3 – PROPERTY, EQUIPMENT AND INTANGIBLE ASSETS

 At September 30, 2025 and September 30, 2024, property and equipment,
net, is as follows:

 Schedule of property and equipment net

 ended

 ended

 Office Equipment

 $
 67,900

 $
 60,175

 Less: Accumulated Depreciation

 ( 29,605
)

 ( 19,343
)

 Total Property and Equipment, net

 $
 38,295

 $
 40,832

 Depreciation expense for the years ended September 30, 2025 and 2024,
was $ 10,262 and $ 9,496, respectively.

 During the year ended September 30, 2025, the Company recognized a
$ 483
loss on the sale of property and equipment. The loss is included in other income and expense, net in the accompanying consolidated
statements of operations.

 NOTE 4 - EQUITY TRANSACTIONS

 Preferred Stock Dividends

 As of September 30, 2025 and September 30, 2024, the cumulative arrearage
of undeclared dividends for Series A Preferred stock totaled $ 288,365 and $ 247,329, respectively.

 As of the date of this report, we have 200,000,000 authorized shares
of preferred stock, par value $ 0.00001 per share, of which 7,317,403 shares were issued and outstanding. There are currently 5 series
of preferred stock designated as follows:

 1,250,000 shares have been designated as Series A Preferred Stock, 512,996 of which are issued and outstanding;

 10 shares have been designated as Series B Preferred Stock, none of which is issued and outstanding;

 50,000,000 shares have been designated as Series C Preferred Stock, 3,133,503 of which are issued and outstanding; and

 10,000,000 shares have been designated Series D Preferred stock, of which 670,904 are issued and outstanding; and

 10,000,000 shares have been designated Series E Preferred stock, of which 3,000,000 are issued and outstanding.

 F- 10

 Pursuant to our Articles of Incorporation establishing our preferred
stock:

 A holder of shares of the Series A Preferred Stock is entitled to the number of votes equal to the number of shares of the Series A Preferred Stock held by such holder multiplied by one on all matters submitted to a vote of our stockholders. Each one share of our Series A Preferred Stock shall be convertible into 100 shares of our common stock. Each holder of Series A Preferred Stock is entitled to receive cumulative dividends at the rate of 8 % of $ 1.00 per annum on each outstanding share of Series A Preferred Stock then held by such holder, on a pro rata basis.

 A holder of shares of the Series B Preferred Stock is entitled to one vote per share on all matters submitted to a vote of our stockholders. If at least one share of Series B Preferred Stock is issued and outstanding, then the total aggregate issued shares of Series B Preferred Stock at any given time, regardless of their number, shall have voting rights equal to two times the sum of the total number of shares of our common stock which are issued and outstanding at the time of voting, plus the total number of shares of any shares of our preferred stock which are issued and outstanding at the time of voting. A holder of shares of the Series B Preferred Stock shall have no conversion rights or rights to dividends.

 A holder of shares of the Series C Preferred Stock is entitled to the number of votes equal to the number of shares of the Series C Preferred Stock held by such holder multiplied by 5 on all matters submitted to a vote of our stockholders. In addition, the holders of our Series C Preferred Stock shall be entitled to receive dividends when, as and if declared by the Board of Directors, in its sole discretion. No dividends have been declared. Finally, each one share of our Series C Preferred Stock shall be convertible into five shares of our common stock.

 A holder of shares of the Series D Preferred Stock is entitled to the number of votes equal to the number of shares of the Series D Preferred Stock held by such holder multiplied by 5 on all matters submitted to a vote of our stockholders. In addition, the holders of our Series D Preferred Stock shall be entitled to receive dividends when, as and if declared by the Board of Directors, in its sole discretion. No dividends have been declared. Finally, each one share of our Series D Preferred Stock shall be convertible into five shares of our common stock.

 A holder of shares of the Series E Preferred Stock is entitled to the number of votes equal to the number of shares of the Series E Preferred Stock held by such holder multiplied by 100 on all matters submitted to a vote of our stockholders. In addition, the holders of our Series E Preferred Stock shall be entitled to receive dividends when, as and if declared by the Board of Directors, in its sole discretion. No dividends have been declared. Finally, each one share of our Series E Preferred Stock shall be convertible into 100 shares of our common stock.

 Preferred Stock Classification

 The Company applies the guidance outlined in ASC 480, Distinguishing
Liabilities from Equity, to determine the appropriate classification and measurement of preferred stock. Under ASC 480-10-25-4, financial
instruments that embody an obligation to repurchase equity shares or require mandatory redemption at a fixed or determinable date must
be classified as liabilities and measured at fair value.

 Preferred shares that are conditionally redeemable - including those
redeemable at the option of the holder or subject to redemption upon the occurrence of events outside the issuer's control—are
classified as temporary equity in accordance with ASC 480-10-S99-3A. Conversely, preferred shares that do not contain redemption provisions
are appropriately classified as permanent equity.

 None of the Company's Series A, B, C, D, or E Preferred Stock
contain any redemption rights, whether mandatory or conditional. Because no redemption provisions exist, these shares do not meet the
criteria for liability classification under ASC 480-10-25-7. Furthermore, since redemption is not possible under any circumstances, the
shares do not qualify as temporary equity under ASC 480-10-S99-3A. Accordingly, the preferred stock is properly classified as permanent
equity.;

 Since the Company has a stockholders' deficit, all issuances of Series
A, B, C, D, and E Preferred Stock are presented as a component of stockholders' deficit in the financial statements.

 Stock repurchase program

 On January 6, 2023, the Board of Directors approved a stock repurchase
program pursuant to which the Company may repurchase shares of its outstanding common stock. The repurchase program may be extended, suspended,
or discontinued at any time. As of September 30, 2025 and 2024, no common stock was repurchased.

 NOTE 5 - RELATED PARTY TRANSACTIONS

 During the years ended September 30, 2025 and 2024, the Company paid
$ 36,000 and $ 39,000, respectively, to a related party consultant.

 As of September 30, 2024, the Company owed $ 1,024 to the Company's
Chief Executive Officer for the Company's operating expenses. The amount was repaid in October 2024.

 Prior to September 30, 2024, the Company advanced $ 53,302 to VoiceInterop,
the Company's former wholly owned subsidiary and now 96 % owned by our shareholders. The advance was related to certain expenses
paid on VoiceInterop behalf by the Company. As of September 30, 2024, the Company recorded $ 5,589 in interest receivable - related party.
 In September 2024, the Company determined that it is probable the Company will not recover its loan principal and interest. Accordingly,
the Company took a bad debt expense for uncollectible note receivable and interest receivable of $ 58,891 in connection therewith.

 NOTE 6 - COMMITMENTS AND CONTINGENCIES

 Legal Proceedings

 From time to time, the Company may be subject to various legal proceedings
and claims that arise in the ordinary course of the Company's business activities. Cleartronic is not engaged in any litigation
at the present time and management is unaware of any claims or complaints that could result in future litigation.

 Obligation Under Operating Lease

 On December 2, 2023, and effective on January 1, 2023, the Company
signed a two-year lease of 1,145 square feet for our principal offices in Clearwater, Florida. The monthly rent is $ 2,134 in year one
and increases to $ 2,198 in year two. The lease expired on November 30, 2024. On January 1, 2023, upon adoption of ASC 842, the
Company will recognized right-to-use assets as operating leases and operating lease obligations. Effective January 1, 2025, the Company
has a month-to-month lease.

 Rent expense incurred during the years ended September 30, 2025 and
2024 was $ 22,862 and $ 21,266, respectively.

 Revenue and Accounts Receivable Concentration

 For the year ended September 30, 2025, no customer accounted for more
than 10 % of the Company's revenues.

 For the year ended September 30, 2024, one customer accounted for 15.99 %
of the Company's revenues.

 As of September 30, 2025, two customers accounted for more than 10 %
of the Company's total outstanding accounts receivable.

 As of September 30, 2024, one customer accounted for more than 12 %
of the Company's total outstanding accounts receivable.

 Deferred Revenue Concentration

 As of September 30, 2025, one customer accounted for 17.38 % of the
Company's total outstanding deferred revenue.

 As of September 30, 2024, no customer accounted for more than 10 % of
the Company's total outstanding deferred revenue.

 Major Supplier and Sole Manufacturing Source

 The Company relies on no major supplier for its products. The Company
has contracted with local manufacturing facilities to provide completed circuit boards used in the assembly of its IP gateway devices.
Interruption of adequate supply of components, primarily computer chips, to the manufacturing source presents additional risk to the Company.
The Company believes that additional commercial facilities exist at competitive rates to match the resources and capabilities of its existing
manufacturing source, but the current worldwide shortage of computer chips does limit our ability to supply our proprietary radio gateways
to clients and other buyers.

 F- 11

 Exclusive Licensing Agreement

 On May 5, 2017, the Company entered into an Exclusive Licensing Agreement
with Sublicensing Terms (the "Agreement") with the University of South Florida Research Foundation, Inc. ("USFRF")
relating to an exclusive license of certain patent rights in connection with one of USFRF's U.S. Patent Applications. Both parties
recognize that the research and development work provided by the Company was sufficient for USFRF to enter into the Agreement with the
Company.

 The Agreement was effective April 25, 2017 and continues until the
later of the date that no Licensed Patent remains a pending application or an enforceable patent or the date on which the Licensee's
obligation to pay royalties expires.

 The Company agreed to pay USFRF a royalty of 3 % for sales of all Licensed
Products and Licensed Processes and agreed to pay USFRF minimum royalty payments of $8,000 for fiscal year 2023 and thereafter on the
same date, for the life of the agreement.

 In the event the Company proposes to sell any Equity Securities, then
USFRF will have the right to purchase 5 % of the securities issued in such offering on the same terms and conditions are offered to other
purchasers in such financing.

 NOTE 7 – EXTINGUISHMENT OF LIABILITIES

 During the year ended September 30, 2024, the Company settled $44,052
of accounts payable with various vendors in exchange for $1,111, resulting in a gain on settlement of $ 42,941.

 NOTE 8 - SEGMENT INFORMATION

 We operate as one segment, and ReadyOp facilitates the marketing and
sales of subscriptions to the ReadyOp, ReadyMed and Alastar platforms and the AudioMate IP gateways.

 Our Chief Executive Officer, as the CODM, evaluates our expenditures
and monitor budget versus actual results. The monitoring of budget versus actual results and cash on hand are used in assessing the performance
of the segment and in establishing resource allocation across the organization.

 Factors used in determining the reportable segment include the nature
of our operating activities, the organizational and reporting structure and the type of information reviewed by the CODM to allocate resources
and evaluate financial performance.

 Significant expenses include general and administrative, professional
fees, officers' salary, research and development, and interest income, which are each separately presented on our consolidated statements
of operations.

 NOTE 9 - DEFERRED INCOME TAXES

 The provision for income taxes is computed using the asset and liability
method, under which deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences
between the financial reporting and tax bases of assets and liabilities and for operating losses and tax credit carryforwards. Deferred
tax assets and liabilities are measured using the currently enacted tax rates that apply to taxable income in effect for the years in
which those tax assets and liabilities are expected to be realized or settled. The Company records a valuation allowance to reduce deferred
tax assets to the amount that is believed more likely than not to be realized.

 Uncertain tax positions are recognized only when the Company believes
it is more likely than not that the tax position will be upheld on examination by the taxing authorities based on the merits of the position.
The Company has no material unrecognized tax benefits and no adjustments to its consolidated financial position, results of operations
or cash flows were required as of September 30, 2025 and 2024.

 The Company filed consolidated tax returns for the years ended September
30, 2025 and 2024, which are subject to examination by federal and state tax jurisdictions. No income tax returns are currently under
examination by taxing authorities. The Company recognizes interest and penalties, if any, related to uncertain tax positions in income
tax expense. The Company did not have any accrued interest or penalties associated with uncertain tax positions as of September 30, 2025
and 2024. The Company's U.S. federal income tax returns for tax years 2020 through 2025 are subject to examination by the Internal
Revenue Service.

 The Company calculates its deferred tax assets based upon its consolidated
net operating loss ("NOL") carryovers available to offset future taxable income, net of other tax credit(s) or tax deferred
liabilities, if any. No deferred tax assets for the years ended September 30, 2025 and 2024 have been recorded since any available deferred
tax assets are fully offset by increases in its valuation allowances. The Company increased its valuation allowance based on its history
of consolidated net losses. At September 30, 2025, the Company has an adjusted net operating loss carryforward of approximately $ 13,837,000
that expire through 2045. Should a cumulative change in the ownership of more than 50% occur within a three-year period, there could be
an annual limitation on the use of the net operating loss carryforwards.

 Deferred income taxes reflect the tax effects of temporary differences
between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes plus
any available consolidated, net deferred tax credits. Significant components of the Company's net deferred income tax assets at September
30, 2025 and 2024, respectively are as follows:

 Schedule of deferred income tax assets

 Depreciation

 $
 5,537

 $
 2,407

 Allowance for credit losses

 73,702

 45,786

 Net operating loss carryforward

 3,507,047

 3,505,693

 Net deferred income tax asset

 3,586,286

 3,553,886

 Less: valuation allowance

 ( 3,586,286
)

 ( 3,553,886
)

 Total deferred income tax assets

 $
 -

 $
 -

 A reconciliation of the Federal and respective State income tax rate
as a percentage of income before taxes is as follows:

 Schedule of income tax rate as a percentage

 Federal statutory taxes

 $
 ( 30,605
)

 $
 ( 54,003
)

 State income taxes, net of federal benefit

 ( 8,482
)

 ( 14,967
)

 Change in tax estimates

 33,453

 7,476

 Less: Valuation allowance, non-deductible items

 4,280

 4,814

 Change in valuation allowance

 1,354

 ( 56,680
)

 $
 - 0 -

 $
 - 0 -

 Federal statutory Income tax rate

 21.00
 %

 21.00
 %

 State taxes, net of federal benefit

 4.35
 %

 4.35
 %

 Effective rate of deferred tax asset

 25.35
 %

 25.35
 %

 Less: Valuation allowance

 ( 25.35
 %)

 ( 25.35
 %)

 Effective income tax rate

 0.00
 %

 0.00
 %

 Management has determined that it is more likely than not that the
Company will not use the NOL carryforward and has a 100% valuation allowance against the deferred asset.

 The reserve is based on historical experience of the Company's operations
as it has not recognized net income in its current incarnation and there is no indication of any events or conditions that would show
that trend will not continue due to the Company's current expectation of expense requirements.

 F- 12