UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 WASHINGTON, D.C. 20549

 Form 10-K

 (Mark One)

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

 For the fiscal year ended September 30, 2023

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

 For the transition period from _______________
to _______________

 Commission file number 000-56301

 (Exact name of registrant as specified in charter)

 NEVADA

 46-4854952

 (State or other jurisdiction of

incorporation or organization)

 (IRS Employer

Identification No.)

 3842 Quail Hollow Drive, Salt Lake City, Utah

 84109

 (Address of principal executive offices)

 (Zip Code)

 Registrant's telephone number, including
area code: ( 801) 560-5184

 Securities registered under Section 12(b) of the
Act: None

 Securities registered under Section 12(g) of the
Exchange Act:

 Common Stock, $0.001 Par Value

 (Title of Class)

 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 requirements
for the past 90 days. Yes No

 Indicate by check mark whether the registrant has submitted electronically
every Interactive Data File required to be submitted 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 such files). Yes No

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

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller reporting company

 Emerging growth company

 If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards pursuant to
Section 13(a) of the Exchange Act.

 Indicate by check mark whether the registrant has filed a report on
and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section
404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report

 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.

 Indicate by check mark whether any of those error corrections are restatements
that required a recovery analysis of incentive-based compensation received by any of the registrant's executive officers during
the relevant recovery period pursuant to §240.10D-1(b).

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

 State the aggregate market value of the voting and non-voting common
equity held by non-affiliates computed by reference to the price at which the common equity was sold, or the average bid and asked price
of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.

 As of March 31, 2023, the last day of our most recently completed
second fiscal quarter, based on the $0.35 price at which the common equity was sold in our private placement of securities in 2014, the
aggregate market value of the 274,318 shares held by non-affiliates was approximately $ 96,011.

 APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY

 PROCEEDINGS DURING THE PRECEDING FIVE YEARS

 Indicate by check mark whether the registrant has filed all documents
and reports required to be filed by Section 12, 13 or 15(d) of the Exchange Act of 1934 subsequent to the distribution of securities under
a plan confirmed by a court. Yes No

 (APPLICABLE ONLY TO CORPORATE REGISTRANTS)

 Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date.

 As of December 27, 2023, there were 5,284,318
shares of the issuer's common stock outstanding.

 DOCUMENTS INCORPORATED BY REFERENCE

 List hereunder the following documents if incorporated by reference
and the part of the Form 10-K (e.g., Part I, Part II, etc.) into which the document is incorporated: (1) Any annual report to security
holders; (2) Any proxy or information statement; and (3) Any prospectus filed pursuant to Rule 424(b) or (c) under the Securities Act
of 1933. The listed documents should be clearly described for identification purposes (e.g., annual report to security holders for fiscal
year ended December 24, 1980).

 None.

 TABLE OF CONTENTS TO ANNUAL REPORT ON FORM 10-K

 YEAR ENDED SEPTEMBER 30, 2023

 PAGE

 Item 1.

 Business

 Item 1A.

 Risk Factors

 Item 1B.

 Unresolved Staff Comments

 Item 2.

 Properties

 Item 3.

 Legal Proceedings

 Item 4.

 Mine Safety Disclosures

 Item 5.

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

 Item 6.

 [Reserved]

 Item 7.

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

 Item 7A.

 Quantitative and Qualitative Disclosures 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 9C.

 Disclosure Regarding Foreign Jurisdictions that Prevent Inspections

 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.

 Exhibit and Financial Statement Schedules

 Item 16.

 Form 10-K Summary

 SIGNATURES

 i

 SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS

 Certain statements and information in this report on Form 10-K may
constitute forward-looking statements. The words believe, may, potentially, estimate, continue, anticipate,
 intend, could, would, project, plan, expect and similar expressions that convey uncertainty
of future events or outcomes are intended to identify forward-looking statements. These statements involve known and unknown risks, uncertainties
and other important factors that may cause our actual results, performance, or achievements to be materially different from any future
results, performances or achievements expressed or implied by the forward-looking statements. These forward-looking statements include,
but are not limited to, statements concerning the following:

 our future financial and operating results;

 our business strategy;

 our intentions, expectations and beliefs regarding anticipated growth, market penetration and trends in our business;

 the effects of market conditions on our stock price and operating results;

 our ability to maintain our competitive technological advantages against competitors in our industry;

 our ability to timely and effectively adapt our existing technology and have our technology solutions gain market acceptance;

 our ability to introduce new products and bring them to market in a timely manner;

 our ability to maintain, protect and enhance our intellectual property;

 the effects of increased competition in our market and our ability to compete effectively;

 costs associated with defending intellectual property infringement and other claims;

 our expectations concerning our relationships with customers and other third parties;

 the impact of outbreaks, and threat or perceived threat of outbreaks, of epidemics and pandemics, including, without limitation, the coronavirus outbreak, on our sourcing and manufacturing operations as well as consumer spending;

 risks associated with sourcing and manufacturing; and

 our ability to comply with evolving legal standards and regulations, particularly concerning requirements for being a public company and United States export regulations.

 These forward-looking statements speak only as of the date of this
Form 10-K and are subject to uncertainties, assumptions, and business and economic risks. As such, our actual results could differ materially
from those set forth in the forward-looking statements. Moreover, we operate in a competitive and changing environment, and new risks
emerge from time to time. It is not possible for us to predict all risks, nor can we assess the impact of all factors on our business
or the extent to which any factor, or combination of factors, may cause actual results to differ materially from those contained in any
forward-looking statements we may make. In light of these risks, uncertainties and assumptions, the forward-looking events and circumstances
discussed in this Form 10-K may not occur, and actual results could differ materially and adversely from those anticipated or implied
in our forward-looking statements.

 You should not rely upon forward-looking statements as predictions
of future events. Although we believe that the expectations reflected in our forward-looking statements are reasonable, we cannot guarantee
that the future results, levels of activity, performance or events and circumstances described in the forward-looking statements will
be achieved or occur. Moreover, neither we nor any other person assumes responsibility for the accuracy and completeness of the forward-looking
statements. We undertake no obligation to update publicly any forward-looking statements for any reason after the date of this Form 10-K
to conform these statements to actual results or to changes in our expectations, except as required by law.

 You should read this Report on Form 10-K and the documents that we
have filed with the SEC as exhibits hereto with the understanding that our actual future results and circumstances may be materially different
from what we expect.

 ii

 Item 1. Business

 Corporate History

 Outdoor Specialty Products, Inc. (the "Company," "we,"
or "us") was originally incorporated in the state of Utah on January 31, 2014, and changed its domicile to the state of Nevada
on February 24, 2021. The Company is and has since its inception been engaged in the business of developing, selling, and marketing products
in niche markets within the specialty outdoor products marketplace. We introduced our proprietary "Reel Guard" product in
2014 and continue to offer it for sale. We license the rights to our "SLINKOR" product pursuant to a license agreement entered
into with the inventor in May 2021. We intend to commence manufacturing, marketing, and selling our "SLINKOR" product following
completion of our redesign of the product to change the sinking weight to a material other than lead and utilize molds to permit increased
production. While we intend to finalize the design for the SLINKOR product in the near future, the commencement of production will be
subject to our receipt of additional financing adequate to cover the initial production costs and product run.

 We have no subsidiaries.

 The Reel Guard

 The Reel Guard is designed to protect fishing reels from scratching,
scuffing, dents, and other damage due to dropping, resting on gravel while servicing the line, being transported with other fishing and
outdoor equipment, and general wear and tear. To date, the primary application for the Reel Guard has been fly fishing reels, but we believe
the Reel Guard may also be suitable for use with some deep-sea fishing reels. The Reel Guard consists of a thin, rubberized material that
is attached to the outer edges of a fishing reel using special adhesive strips that hold the material in place but provide for easy removal
with no damage to the reel. The Reel Guard is designed for reels with up to a 4.25-inch diameter that have square to slightly rounded
edges, and the custom installation procedure makes the Reel Guard suitable for a variety of different reels. The Reel Guard was invented
by Kirk Blosch, the Company's founder and president, in 2014 to fill a need that he believed was not being met by existing products.
We filed for and obtained a provisional patent for the Reel Guard in 2014 under the name "Reel Bumper Guard" and U.S. Patent
No. 9,872,485 for the device was issued on January 23, 2018. During 2021, we paid the first (fourth year) maintenance fee for the Reel
Guard patent in the amount of $985 to prevent the patent from lapsing. The next maintenance fee will be due on or before July 23, 2025.

 The SLINKOR

 We entered into a License and Royalty Agreement (the "License
Agreement"), dated as of May 4, 2021, with Stephen Smith (the "Licensor"), for another fishing product referred to as
the "SLINKOR." The SLINKOR is a slow sinking fishing sinker comprised of a smooth, egg-shaped piece of pre-molded foam with
lead weights compressed into each end using a guide wire that aligns the weights and allows a fishing line to be threaded through the
product. The buoyancy of the foam coupled with the calibrated weight of the lead and the movement of the water causes the SLINKOR to sink
slowly to the bottom of a lake or river allowing the fisherman to control the desired depth for the bait. The SLINKOR is designed for
use with flies, spinners, flatfish, and other types of bait and the weight of the SLINKOR permits the fisherman to make longer casts.
The smooth egg shape of the SLINKOR is designed to let it slide along the bottom of the lake or river while resting on top of moss or
bouncing over rocks and greatly reducing snags. The device permits a fisherman to run his line through the SLINKOR, attach a swivel, and
run 18 to 30 inches of leader from the swivel to the bait based on the current water conditions, the desired depth, and the presence or
absence of moss, rocks, and other obstacles. If we are able to successfully complete the redesign of the SLINKOR as discussed below, we
plan to manufacture the product in two sizes commencing with a larger size that will be approximately 1 inches in length and
subsequently introducing a smaller size.

 The License Agreement generally grants us the non-exclusive, world-wide
right to use and apply the SLINKOR technology and any intellectual property rights thereto and to make, have made, use, lease, sell, market,
or otherwise dispose of the SLINKOR in all markets throughout the world, and the exclusive right to market, sell or otherwise dispose
of the SLINKOR in e-commerce markets throughout the world. The License Agreement reserves to the Licensor the non-exclusive right to continue
to manufacture and sell the SLINKOR in stores, at trade shows, and in other brick and mortar physical locations and to purchase completed
SLINKOR products from us (to the extent available) at our cost plus 10%. In consideration for the rights granted under the License Agreement,
we paid the Licensor a one-time license fee in the amount of $500 and agreed to pay the Licensor the following royalties based on our
net revenue from sales of the SLINKOR: (i) 20% of net revenue from product sales up to $1 Million, (ii) 15% of net revenue from product
sales between $1 Million and $3 Million, and (iii) 10% of net revenue from product sales in excess of $3 Million. We are required to make
minimum royalty payments of $1,000 per year to maintain the exclusive nature of the license and prevent it from reverting to a non-exclusive
license. During the 2023 year, we paid royalties in the minimum amount of $1,000. This summary description of the License Agreement is
qualified in its entirety by reference to the License Agreement, a copy of which is filed as an exhibit to this report.

 We have postponed the production of the SLINKOR product while we attempt
to redesign it to replace the lead weight incorporated in the pre-molded foam ball with a weight made from a non-lead material and to
implement a more automated manufacturing process. Over the past several years, there has been an increasing trend by various states to
ban the use of lead weights, split shot, and lead-based lures due to potential lead poisoning and damage to waterfowl, other aquatic animals,
soil, and water. We believe that lead fishing products are now banned in New Hampshire, New York, Maine, Massachusetts, Vermont, and Washington
and that the trend will continue. Our decision to try and move away from the lead weight is motivated by our desire to be a good public
citizen by not manufacturing a product that may be harmful to the environment and our belief that lead shot will be outlawed in more locations
over the coming years and that it will continue to become more expensive and more difficult to source. Our initial efforts to locate a
weight made of non-lead material were unsuccessful and we are now focusing our efforts on a complete redesign of the product that would
involve the use of a single injection molded component made of a material with weighting properties similar to lead. We believe the use
of a single injection molded product would allow us to accelerate the manufacturing process, which we anticipate would increase production
capacity and reduce costs as compared to the manual manufacturing process currently used by the Licensor to produce the SLINKOR. No assurances
can be given that the proposed injection molded product will be successfully completed or that it will be available for production and
sale. We do not plan to commence manufacturing of the new product until the design has been completed and additional debt or equity funding
has been received to cover the manufacturing costs.

 Manufacturing

 We own our custom injection mold for the Reel Guard, and we contract
with a third party to manufacture the Reel Guard in minimum lots of 1,000 on an as needed basis. The adhesive strips used to attach the
Reel Guard to the reel are manufactured by a national adhesives manufacturing company and custom ordered in pre-cut lengths from a local
distributor in minimum lots of 1,000. We contract with another third party to print the Reel Guard product information card and package
the Reel Guard product in sale-ready packages. Our Reel Guard inventory consists of both the raw material adhesive strips and the finished,
packaged product units. As of September 30, 2023 and 2022, respectively, we had on hand $1,065 and $2,042 in finished goods and $2,596
and $2,596 in raw materials.

 As discussed above, the production of the SLINKOR has been postponed
pending a redesign of the product, which may change the raw materials utilized and provide for the creation of molds to accelerate the
production process. We plan to use our existing printing and packaging contractor to print the SLINKOR product information and package
the SLINKOR in sale-ready packages.

 We maintain an inventory of products which we believe is sufficient
to meet demand. If we should underestimate sales and fail to timely manufacture additional quantities of our products, we could face delays
in providing our products to our customers which could have a negative effect on our reputation and result in a decline in our product
sales. If we overestimate sales, we will have invested our capital in products that remain in inventory, which will have a negative effect
on our financial condition and results of operations. No assurances can be given that we will be able to accurately predict sales and
maintain an optimal level of inventory in our system.

 Although we have purchased substantially all inventories from one supplier
and have been dependent on this supplier for all inventory purchases since we commenced operations, we believe the raw materials for both
the Reel Guard and the SLINKOR are available for purchase from several different sources in the open market. We also believe there are
several other manufacturing, printing, and packaging services capable of performing the services provided by our current contractors at
competitive prices. Our ability to timely obtain raw materials and finished goods may be affected by events beyond our control, such as
the inability of suppliers to timely deliver materials due to work stoppages or slowdowns, or significant weather and health conditions
(such as COVID-19). Any adverse change in our supply chain and manufacturing, such as our relationship with our third-party contractors,
the financial condition of such contractors, and their ability to provide supplies and services to us on a timely basis could have a material
adverse effect on our business, results of operations, and financial condition.

 Marketing / Shipping

 We currently market and sell the Reel Guard through our website at
" outdoorspecialtyproducts.com," where we also provide access to marketing materials, instructional videos, and installation
instructions. We also list the Reel Guard for sale on eBay. To date we have sold the Reel Guard to residents of over 25 states and have
made one sale outside the U.S. to a resident of Hungary.

 When the redesign of the SLINKOR has been completed, we intend to market
it on our website and to expand our website to include marketing materials and SLINKOR instructional videos created by the Licensor.

 We believe our business is affected by seasonality, which historically
has resulted in higher sales volume during the spring and summer months.

 We currently only accept PayPal as the method of payment for our products
that are sold on our website and eBay's payment processing for our products that are sold on eBay. Our products are shipped via
U.S. Mail promptly following confirmation from PayPal that payment for an order has been received. Shipping is included in the product
price and a customer pays no additional shipping charges.

 Other Products

 We have taken initial steps toward the development of a what we believe
to be a unique fishing rod product that involves the ability to attach different upper fly rod portions of varying lengths and weights
to a single rod butt handle that results in a light weight, multi-purpose fly rod. We have conducted preliminary research regarding the
patentability of the proposed product and believe we may be able to obtain patent protection for the product, although no assurances can
be given that the product will be developed or that patent protection will be obtained. We have halted our efforts regarding the development
of this new product until such time as we have sufficient capital on hand to proceed with its development.

 We were formed with the belief that there is an underserved marketplace
in the outdoor sporting goods space which can be exploited from multiple fronts. In addition to the Reel Guard and the SLINKOR, we intend
to investigate opportunities to develop additional products and to market third party products in the outdoor sporting goods space on
our website.

 Intellectual Property

 We hold a U.S. patent on our Reel Guard. We do not hold patents on
any other products, and we do not currently hold any trademarks. No assurance can be given that our patent will provide sufficient protection
against potential competitors, and we may be unable to successfully assert our intellectual property rights, or these rights may be invalidated,
circumvented, or challenged. Any such inability or a successful intellectual property challenge or infringement proceeding against us,
could have a material adverse effect on our business.

 Facilities

 Our operations are currently conducted from at the residence of our
president. Our facilities are furnished to us at no cost and consist of the shared use of approximately 500 square feet of office space
and assembly/storage space. In connection with the commencement of manufacturing of the SLINKOR, we may investigate the desirability of
leasing a small assembly, storage, and office space from a third party.

 Competition

 The outdoor specialty products industry is intensely competitive with
respect to price, quality, features, and durability, and it is often difficult to entice customers to try a new product. Many of our competitors
are well-established companies with name brand recognition and almost all our competitors have substantially greater financial and other
resources than do we. Such competitors include many national and regional companies and most of our competitors have been in existence
for a substantially longer period than have we and are better established. As such, there can be no assurance that we will be able to
compete effectively in our chosen market. In addition, a change in the pricing, marketing, or promotional strategies or product mix of
one or more of these competitors could have a material adverse impact on our sales and earnings.

 Government Regulation

 Our operations are subject to numerous federal, state, and local government
regulations. The failure to comply with such requirements or increase in the cost of compliance could adversely affect our operations.
We are also subject to federal and state environmental regulations, which have not had a material effect on our operations to date. Our
operations are also subject to federal and state laws governing such matters as wages, working conditions, citizenship requirements, and
overtime. We do not currently anticipate that compliance with government regulations, including environmental regulations, will have a
material effect on our capital expenditures, earnings, and competitive position.

 Employees and Consultants

 We do not currently have any employees other than our founder and president,
who has made loans to the Company pursuant to a revolving loan agreement. We anticipate that the loss of our president would have a material
adverse impact on our business and financial condition and there is no assurance that we could locate a qualified replacement. We have
not entered into an employment agreement with our president and we do not carry "key man" life insurance on his life.

 Financing

 Following our incorporation in 2014,
we completed the private placement of 285,714 shares of our common stock to accredited investors in a private placement at a price of
$0.35 per share for total proceeds of $100,011. The proceeds from the private placement together with our limited product sales were sufficient
to fund our operations through our fiscal year ended September 30, 2020. On January 4, 2021, we entered into a revolving promissory note
agreement with our president and principal stockholder that, as amended, provides for total loans of up to $127,500 at an interest rate
3.5% per annum, which is repayable on or before December 31, 2024. We received proceeds under the revolving promissory note of $31,478
during the year ended September 30, 2023, resulting in principal balances of $83,521 and $52,043, with accrued interest of $4,444 and
$1,909, at September 30, 2023 and 2022, respectively. During December 2021, we entered into a revolving
promissory note agreement with another principal stockholder that, as amended, provides for loans of up to $22,500 at an interest rate
of 3.5% per annum, which is repayable on or before December 31, 2024. We received proceeds under the second revolving promissory note
of $6,113 during the year ended September 30, 2023, resulting in principal balances of $14,839 and $8,726, with accrued interest of $568
and $179, at September 30, 2023 and 2022, respectively.

 Item 1A. Risk Factors

 Not Applicable. The Company is a "smaller reporting company."

 Item 1B. Unresolved Staff Comments.

 Not Applicable. The Company is a "smaller reporting company."

 Item 2. Properties.

 Our principal office is located at the residence of our President,
Kirk Blosch, 3842 Quail Hollow Drive, Salt Lake City, UT 84109, and such space is provided to us on a rent-free basis. We believe
our office facilities are sufficient for the foreseeable future, although at the time we commence manufacturing of the SLINKOR we may
investigate the desirability of leasing a small assembly, storage, and office space from a third party.

 Item 3. Legal Proceedings.

 The Company is not a party to any material legal proceedings, and to
our knowledge, no such legal proceedings have been threatened against us.

 Item 4. Mine Safety Disclosures.

 Not Applicable.

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

 Market Information

 Our common stock is currently quoted on the OTC PINK tier of the OTC
Markets Group under the symbol "ODRS." However, quotations for the stock during the 2023 and 2022 years were limited and sporadic
and there currently is no established trading market for our common stock.

 The following table sets forth, for the periods indicated, the high
and low bid prices per share of common stock as set forth in the OTC Market Report. The below quotations represent inter-dealer prices
without retail mark-up, mark-down, or commission and may not necessarily represent actual transactions.

 Price Range

 Period

 High

 Low

 Year Ending September 30, 2023

 First Quarter

 $
 1.79

 $
 1.79

 Second Quarter

 $
 1.79

 $
 1.79

 Third Quarter

 $
 1.79

 $
 1.79

 Fourth Quarter

 $
 1.79

 $
 1.75

 Year Ended September 30, 2022:

 First Quarter

 $
 1.79

 $
 1.79

 Second Quarter

 $
 1.79

 $
 1.79

 Third Quarter

 $
 1.79

 $
 1.79

 Fourth Quarter

 $
 1.79

 $
 1.79

 As of December 27, 2023, our shares of common stock were held by 68
stockholders of record as reported by our transfer agent.

 Dividends

 Holders of our common stock are entitled to dividends when, as, and
if declared by our Board of Directors, out of funds legally available, therefore. We have never declared cash dividends on our common
stock and our Board of Directors does not anticipate paying cash dividends in the foreseeable future as it intends to retain any future
earnings to finance the growth of our business. There are no restrictions in our articles of incorporation or bylaws that restrict us
from declaring dividends.

 Securities Authorized for Issuance Under Equity Compensation Plans

 As of the end of the latest fiscal year ended September 30, 2023, the
only compensation plans (including individual compensation arrangements) under which our equity securities were authorized for issuance
was our 2021 Stock Incentive Plan, adopted on February 8, 2021, which authorizes the issuance of up to 1,000,000 shares of our common
stock in awards granted as incentive or non-statutory stock options, restricted stock units, stock appreciation rights, or restricted
stock grants. The 10-year plan is administered by our Board of Directors. No awards have been made under the plan to date.

 Special Sales Practice Requirements with Regard to "Penny
Stocks"

 In order to protect investors from patterns of fraud and abuse that
have occurred in the market for low priced securities commonly referred to as "penny stocks," the SEC has adopted regulations
that generally define a "penny stock" to be any equity security having a market price (as defined) less than $5.00 per share,
or an exercise price of less than $5.00 per share, subject to certain exceptions. The price of our stock is currently below $5.00 per
share and our stock is subject to the "penny stock" regulations. As a result, broker-dealers selling our common stock are
subject to additional sales practices when they sell our stock to persons other than established clients and "accredited investors."
For transactions covered by these rules, before the transaction is executed, the broker-dealer must make a special customer suitability
determination, receive the purchaser's written consent to the transaction and deliver a risk disclosure document relating to the
penny stock market. The broker-dealer must also disclose the commission payable to both the broker-dealer and the registered representative
taking the order, current quotations for the securities and, if applicable, the fact that the broker-dealer is the sole market maker and
the broker-dealer's presumed control over the market. Monthly statements must be sent disclosing recent price information for the
penny stock held in the account and information on the limited market in penny stocks. Such "penny stock" rules may restrict
trading in our common stock and may deter broker-dealers from effecting transactions in our common stock.

 Transfer Agent

 The transfer agent of our common stock is Securities Transfer Corporation,
2901 N. Dallas Parkway, Suite 380, Plano, TX 75093; telephone (469) 633-0101.

 Recent Sales of Unregistered Securities

 During the three months ended September 30, 2023, we did not sell any
unregistered securities. No sales of unregistered securities were made by us within the past two years.

 Issuer Purchases of Equity Securities

 We have not adopted a stock repurchase plan and we did not purchase
any shares of our equity securities during our 2023 fiscal year.

 Item 6. Reserved.

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

 You should read the following discussion in conjunction with our
financial statements, which are included elsewhere in this report.

 The following discussion contains forward-looking statements. Forward-looking
statements give our current expectations or forecasts of future events. You can identify these statements by the fact that they do not
relate strictly to historical or current facts. They use words such as anticipate, estimate, expect, project,
 intend, plan, believe, and other words and terms of similar meaning in connection with any discussion of future operating
or financial performance. From time to time, we also may provide forward-looking statements in other materials we release to the public.

 Overview

 We are and have since our inception in 2014 been engaged in the business
of developing, selling, and marketing products in niche markets within the specialty outdoor products marketplace. We introduced our proprietary
"Reel Guard" product in 2014 and continue to offer it for sale. We have postponed the production of our SLINKOR product pending
completion of a design change in the composition of the weighting component from lead to another material and the use of molded product
components.

 Our financial statements have been prepared on a going concern basis,
which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. We did not
generate sufficient revenue to generate net income, we have negative working capital, and we have a limited operating history. These factors,
among others, may indicate that there is substantial doubt that we will be able to continue as a going concern for a reasonable period
of time. Our financial statements do not include any adjustments relating to the recoverability and classification of assets and liabilities
that might be necessary should we be unable to continue as a going concern. Our continuation as a going concern is dependent upon
our ability to generate sufficient cash flow to meet our obligations on a timely basis and ultimately to attain profitability. We
intend to seek additional funding, if and to the extent required, through additional stockholder loans and debt or equity offerings. We
also intend to increase our sales through the addition of our SLINKOR product if and when its redesign is completed. There is no assurance
that we will be successful in raising additional funds or that the SLINKOR product will be successfully redesigned or result in an increase
in sales.

 Results of Operations for the years ended September 30, 2023 and
2022

 Revenues

 From our inception in 2014 through the present, our revenues have resulted
solely from sales of our proprietary Reel Guard product and our costs of sales have also related solely to that product. Our Reel Guard
product is offered for sale on our website and on eBay and sales vary from quarter to quarter based on the number of customers that become
aware of the product and decide to make a purchase. Total sales for the year ended September 30, 2023, were $546, compared to $302 for
the year ended September 30, 2022, an increase of $244, or approximately 81%.

 Cost of Sales

 Cost of sales for 2023 was $976, compared to $46 for 2022. Cost of
sales for 2023 included an inventory write-down of $961 to adjust the unit cost. Cost of sales without the inventory write-down was $15
compared to $46 in 2022, a decrease of $31, or approximately 67%. This decrease is partially attributable to an increase in cost of sales
in 2022 as a result of providing sample/promotional Reel Guard products to potential retail outlets without charge, which had the effect
of reducing inventory and increasing the cost of sales without generating revenues.

 General and Administrative Expenses

 Our general and administrative expenses were $43,118 for 2023, which included
legal, accounting, and Edgar filing expenses and the write-down of the Company's patent in the amount of $4,183. Without the write-down,
general and administrative expenses for 2023 were $38,935 as compared to general and administrative expenses of $35,743 for 2022, an increase
of $3,192 or approximately 9%. General and administrative expenses for 2022 consisted primarily of legal, accounting, and Edgar filing
expenses.

 Depreciation and Amortization Expense

 Depreciation and amortization expenses currently are not material to
our business. Depreciation expense was $0 for 2023 and 2022. Amortization expense was $408 for 2023 and $409 for 2022, resulting from
the amortization of our patent over seventeen years, which is its estimated legal life. As of September 30, 2023, the Company wrote off
the remaining net balance on the patent after it was determined an impairment existed in accordance with ASC 360 which requires that a
company recognize an impairment loss if, and only if, the carrying amount of a long-lived asset (asset group) is not recoverable from
the sum of the undiscounted cash flows expected to result from the use and eventual disposal of the asset.

 Research and Development Expenses

 Research and development expenses are not currently material to our
business. We did not incur research and development expenses in either 2023 or 2022.

 Liquidity and Capital Resources

 As of September 30, 2023, we had total current assets of $7,281, including
cash of $3,162, and current liabilities of $105,682, resulting in a working capital deficit of $98,401. Our current liabilities include
an outstanding principal balance of $98,360 and accrued interest of $5,012 under the short-term revolving loan agreements for which the
due dates have been extended to December 31, 2024. As of September 30, 2023, we had an accumulated stockholders' deficit of $202,918.
We have financed our operations from sales of our Reel Guard product, proceeds from our 2014 private placement, and proceeds from the
revolving loan agreements.

 For 2023, net cash used by operating activities was $35,670, as a result
of a net loss of $46,472, reduced by depreciation and amortization of $408, an impairment loss of $4,183 from the write-down of our patent,
a decrease in inventory of $977, an increase in accounts payable of $2,310, and an increase in accrued interest of $2,924. By comparison,
for 2022 net cash used by operating activities was $35,446 as a result of a net loss of $37,166, reduced by depreciation and amortization
of $409, a decrease in inventory of $46, and an increase in accrued interest of $1,679, and increased by a decrease in accounts payable
of $414.

 In 2023 and 2022, we had no cash flows used in or provided by investing
activities.

 In 2023, we had net cash provided by financing activities of $37,591
consisting of the proceeds from the revolving loan agreements, and in 2022 we had net cash provided by financing activities of $30,519,
also consisting of the proceeds from the revolving loan agreements.

 Following our incorporation in 2014,
we completed the private placement of 285,714 shares of our common stock to accredited investors in a private placement at a price of
$0.35 per share for total proceeds of $100,011. The proceeds from the private placement together with our limited product sales were sufficient
to fund our operations through our fiscal year ended September 30, 2020. On January 4, 2021, we entered into a revolving promissory note
agreement with our president and principal stockholder that, as amended, provides for total loans of up to $127,500 at an interest rate
3.5% per annum, which is repayable on or before December 31, 2024. We received proceeds under the revolving promissory note of $31,478
during the year ended September 30, 2023, resulting in principal balances of $83,521 and $52,043, with accrued interest of $4,444 and
$1,909, at September 30, 2023 and 2022, respectively. During December 2021, we entered into a revolving
promissory note agreement with another principal stockholder that, as amended, provides for loans of up to $22,500 at an interest rate
of 3.5% per annum, which is repayable on or before December 31, 2024. We received proceeds under the second revolving promissory note
of $6,113 during the year ended September 30, 2023, resulting in principal balances of $14,839 and $8,726, with accrued interest of $568
and $179, at September 30, 2023 and 2022, respectively.

 We believe we have adequate funds to meet our obligations for the next
twelve months from our current cash, the revolving note agreements, and projected cash flows from operations. Cash flow from operations
has not historically been sufficient to sustain our operations without the above additional sources of capital. Our future working capital
requirements will depend on many factors, including the expansion of our product lines to include the new SLINKOR product if it is successfully
redesigned. To the extent our cash, cash equivalents, and cash flows from operating activities and the revolving note agreements are insufficient
to fund our future activities, we may need to raise additional funds through additional stockholder loans, private equity or debt financing.
We also may need to raise additional funds in the event we determine in the future to effect one or more acquisitions of businesses, technologies,
or products. If additional funding is required, we may not be able to effect an equity or debt financing on terms acceptable to us or
at all.

 Requirements

 The Company currently has no lease obligations or requirements and
has not entered into any agreements that require a commitment of cash.

 Off-Balance Sheet Arrangements

 As of September 30, 2023 and 2022, we did not have any off-balance
sheet financing arrangements.

 Critical Accounting Policies

 The preparation of financial statements in conformity with accounting
principles generally accepted in the United States requires our management to make assumptions, estimates and judgments that affect the
amounts reported in the financial statements, including the notes thereto, and related disclosures of commitments and contingencies, if
any. We consider our critical accounting policies to be those that require the more significant judgments and estimates in the preparation
of financial statements, including the following:

 Accounting Estimates

 The preparation of financial statements in conformity with generally
accepted accounting principles in the United States of America requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the
reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 Inventories

 Inventories, consisting primarily of injection molded Reel Guards and
Adhesive Strips, are stated at the lower of cost or net realizable value, with cost determined using primarily the first-in-first-out
(FIFO) method. The Company purchased substantially all inventories from one supplier and has been dependent on this supplier for
all inventory purchases since we commenced operations. The Company has $1,065 and $2,042 in finished goods and $2,596 and $2,596 in raw
materials at September 30, 2023 and 2022, respectively.

 Patents

 Patents consist of the cost of obtaining the patent for the Reel Guard.
Our patents are amortized over their legal life (typically 17 years) and analyzed periodically for impairment in accordance with ASC 360,
Impairment and Disposal of Long Lived Assets. As of September 30, 2023, the Company wrote off the remaining net balance on the patent
after it was determined an impairment existed in accordance with ASC 360 which requires that a company recognize an impairment loss if,
and only if, the carrying amount of a long-lived asset (asset group) is not recoverable from the sum of the undiscounted cash flows expected
to result from the use and eventual disposal of the asset.

 Revenue Recognition

 When the Company sells a reel protector, it recognizes revenue in accordance
with ASC 606, Revenue from Contracts with Customers. Under ASC 606, the Company recognizes revenue upon the transfer of promised goods
to customers in amounts that reflect the consideration to which the Company expects to be entitled. The Company considers revenue earned
when all the following criteria are met: (i) the contract with the customer has been identified, (ii) the performance obligations have
been identified, (iii) the transaction price has been determined, (iv) the transaction price has been allocated to the performance obligations,
and (v) the performance obligations have been satisfied. The Company earned $546 and $302 in revenue during the years ended September
30, 2023 and 2022, respectively.

 Recently Enacted Pronouncements

 The Company has reviewed all recently issued, but not yet adopted,
accounting standards in order to determine their effects, if any, on its results of operation, financial position or cash flows.
Based on that review, the Company believes that none of these pronouncements will have a significant effect on its current or future earnings
or operations.

 Item 7A. Quantitative and Qualitative Disclosures About Market Risk

 Not Applicable. The Company is a "smaller reporting company."

 Item 8. Financial Statements and Supplementary Data

 The following financial statements are being filed with this report
and are located immediately following the signature page.

 Index to Financial Statements

 Report of Independent Registered Public
Accounting Firm (PCAOB ID [ 6580)

 Report of Independent Registered Public
Accounting Firm (PCAOB ID [6117]

 Balance Sheets as of September 30, 2023 and 202 2

 Statements of Operations for the years ended September 30, 2023 and 202 2

 Statements of Changes in Stockholders' Deficit for the years ended September 30, 2023 and 2022

 Statements of Cash Flows for the years ended September 30, 2023 and 2022

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

 None.

 Item 9A. Controls and Procedures

 Evaluation of Disclosure Controls and Procedures

 Disclosure controls and procedures are designed to ensure that information
required to be disclosed by us in reports filed or submitted under the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms. Disclosure
controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed
in reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our principal executive
officer and principal financial officer, or persons performing similar functions, as appropriate to allow for timely decisions regarding
required disclosure. Due to inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Further,
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that degree of compliance with the policies and procedures may deteriorate. Accordingly, even effective disclosure
controls and procedures can only provide reasonable assurance of achieving their control objectives.

 Under the supervision and with the participation of our management,
including our principal executive and financial officer, we evaluated the effectiveness of the design and operation of our disclosure
controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934 ("the Exchange Act")
as of September 30, 2023, the end of the period covered by this report. Based upon that evaluation, our principal executive and financial
officer concluded that our disclosure controls and procedures were not effective as of September 30, 2023, due to the existence of material
weaknesses in our internal control over financial reporting described below.

 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 such term is defined in Exchange Act Rules 13a-15(f) and 15d-15(f). Our internal control
over financial reporting is a process designed by or under the supervision of our principal executive and principal financial officer
to provide reasonable assurance to our management and board of directors regarding the reliability of financial reporting and the preparation
of financial statements for external purposes in accordance with generally accepted accounting principles. Because of its inherent limitations,
internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective
can provide only reasonable assurance of achieving their control objectives. Also, projections of any evaluation of effectiveness to future
periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance
with the policies or procedures may deteriorate.

 Our management, including our principal executive and financial officer,
conducted an evaluation of the effectiveness of our internal control over financial reporting as of September 30, 2023, based on the framework
in Internal Control – Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission.
Based on our evaluation under the COSO framework, our management concluded that our internal control over financial reporting was not
effective as of September 30, 2023 due to the material weaknesses described below.

 A material weakness is a deficiency, or a combination of deficiencies,
in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of our annual or
interim financial statements will not be prevented or detected on a timely basis. We identified the following material weaknesses:

 We did not maintain effective internal control over financial reporting
over the accuracy of the accounting for Inventory costing and impairment of our patent. Specifically, our internal controls with respect
to the treatment of inventory were not designed to effectively account for the valuation of inventory on a FIFO basis. Our internal controls
with respect of assessment of assets impairment were not designed to effectively account for the impairment in our patent.
These control deficiencies resulted in audit adjustments to our inventory and patent balances during the year-ended September 30, 2023.
Additionally, these control deficiencies could result in a misstatement of the aforementioned account balances or disclosures that would
result in a material misstatement to the annual or interim consolidated financial statements that would not be prevented or detected.
Accordingly, we determined that these control deficiencies constitute a material weakness.

 Plan for Remediation of Material Weaknesses in Internal Control
over Financial Reporting

 We have taken steps to remediate the material weaknesses identified
above and plan to take additional actions to remediate the underlying cause of these material weaknesses as described below:

 1.
 We put in place additional review related to the accuracy
of accounting for inventory which will be reviewed by our principal executive and financial officer, but we believe that additional testing
is required before concluding that the material weakness has been remediated.

 2.
 We will strengthen our procedures around complex accounting issues such as assets impairments and set guidelines for how to conduct
and document the reviews of those complex topics.

 These actions are subject to ongoing review by management, as well
as oversight by our board of directors. Although we plan to complete this remediation process as quickly as possible, we cannot, at this
time, estimate when such remediation may occur, and our initiatives may not prove successful in remediating these material weaknesses.

 Changes in Internal Control over Financial Reporting

 There was no change in our internal control over financial reporting
during the year ended September 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control
over financial reporting.

 Item 9B. Other Information

 None.

 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections

 Not Applicable.

 Item 10. Directors, Executive Officers and Corporate Governance

 The following table sets forth the names and ages of the members of
our Board of Director and our executive officers and the positions held by each.

 Name

 Age

 Title

 Kirk Blosch

 President, CEO, and Chairman

 Kirk Blosch is the founder of the Company and has been its sole officer
and director since its inception in 2014. Since 2008 he has been the owner and principal broker of B&B Real Estate Group LLC, a Salt
Lake City, Utah, based real estate firm providing sales, consulting, and development services. Mr. Blosch has over 37 years of experience
in evaluating business opportunities, creating business or development plans, funding various projects, and overseeing the construction
and development of real estate projects. He received his Bachelor of Science degree in organizational communication from the University
of Utah in 1976.

 Family Relationships

 There are no family relationships among our directors, executive officers
or persons nominated or chosen to become directors or executive officers.

 Board of Directors

 Our board of directors consists of one person, Kirk Blosch. Such person
is not "independent" within the meaning of Rule 5605(a)(2) of the NASDAQ Marketplace because he is an officer of the Company.

 Our board of directors has not appointed any standing committees, there
is no separately designated audit committee and the Company's single, non-independent board member performs the functions that would
customarily be performed by an audit committee. The board of directors does not have an independent "financial expert" because
it does not believe the scope of the Company's activities to date has justified the expenses involved in obtaining such a financial
expert. In addition, our securities are not listed on a national exchange and we are not subject to the special corporate governance requirements
of any such exchange.

 The Company does not have a compensation committee and the Company's
single, non-independent board member participates in the consideration of executive officer and director compensation. To date, the Company
has not paid any executive or director compensation and has not engaged independent compensation consultants to determine or recommend
the amount or form of executive or director compensation.

 The Company does not have a standing nominating committee and the Company's
single, non-independent board member performs the functions that would customarily be performed by a nominating committee. The board of
directors does not believe a separate nominating committee is required at this time due to the limited size of the Company's business
operations and the limited resources of the Company that do not permit it to compensate its directors. The board of directors has not
established policies with regard to the consideration of director candidates recommended by security holders or the minimum qualifications
of such candidates.

 Code of Ethics

 We have not adopted a Code of Ethics that applies to our executive
officers, including our principal executive, financial and accounting officers. We do not believe the adoption of a code of ethics at
this time would provide any meaningful additional protection to the Company because we have only one officer and our business operations
are not extensive or complex.

 Director Meetings and Stockholder Meeting Attendance

 The Board of Directors held no formal meetings during 2023 and the
sole director acted by written consent in lieu of meetings. Our policy is to encourage, but not require, members of the Board of Directors
to attend annual stockholder meetings. We did not hold an annual stockholder meeting during the 2023 year.

 Communications with Directors

 Shareholders may communicate with the Board of Directors or any individual
director by sending written communications addressed to the Board of Directors, or any individual director, to: Outdoor Specialty Products,
Inc., Attention: Corporate Secretary, 3842 Quail Hollow Drive, Salt Lake City, Utah 84109. All communications will be compiled by the
corporate secretary and forwarded to the Board of Directors or any individual director, as appropriate. In order to facilitate a response
to any such communication, the Company's Board of Directors suggests, but does not require, that any such submission include the
name and contact information of the shareholder submitting the communication.

 Item 11. Executive Compensation

 Kirk Blosch, our President, Secretary and Treasurer, is our only employee.
We did not pay any executive compensation during the fiscal years ended September 30, 2023 and 2022. We have not entered into any employment
agreements with our officers and directors. We reimburse our officers for reasonable costs and expenses incurred by them in connection
with our business.

 We have not granted our officers or directors any stock options, stock
awards or other forms of equity compensation.

 We do not have any retirement, pension or profit-sharing plans covering
our officers or directors, and we are not contemplating implementing any such plans at this time.

 Director Compensation

 We did not pay our sole director any compensation for serving in his
capacity as a director during the fiscal years ended September 30, 2023 and 2022.

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

 The following table sets forth information regarding the beneficial
ownership of our common stock as of December 27, 2023. The information in this table provides the ownership information for each person
known by us to be the beneficial owner of more than 5% of our common stock, each of our directors, each of our executive officers, and
our executive officers and directors as a group.

 Beneficial ownership has been determined in accordance with the rules
and regulations of the SEC and includes voting or investment power with respect to the shares. Unless otherwise indicated, the persons
named in the table below have sole voting and investment power with respect to the number of shares indicated as beneficially owned by
them.

 Name and Address of Beneficial Owner

 Common
 Stock
 Beneficially
 Owned (1)

 Percentage of
 Common
 Stock
 Owned (1)

 Principal Stockholders

 Ed Bailey

 760,000

 14.4
 %

 4685 S. Highland Dr. Salt Lake City, UT 84106

 Officers and Directors

 Kirk Blosch, President and Director (2)

 4,250,000

 80.4
 %

 3842 Quail Hollow Drive
 Salt Lake City, UT 84109

 Director and Officer (1 person)

 4,250,000

 80.4
 %

 (1)
 Applicable percentage ownership is based on 5,284,318 shares of common
stock outstanding as of December 27, 2023. Beneficial ownership is determined in accordance with the rules of the Securities and Exchange
Commission and generally includes voting or investment power with respect to securities.

 (2)
 Kirk
Blosch is the only officer, employee, and director of the Company. He has full voting and investment control of the shares beneficially
owned by him.

 Item 13. Certain Relationships and Related Transactions and Director
Independence

 On January 4, 2021, we entered into a
revolving promissory note agreement with our president and principal stockholder that, as amended, provides for total loans of up to $127,500
at an interest rate 3.5% per annum, which is repayable on or before December 31, 2024. We received proceeds under the revolving promissory
note of $31,478 during the year ended September 30, 2023, resulting in principal balances of $83,521 and $52,043, with accrued interest
of $4,444 and $1,909, at September 30, 2023 and 2022, respectively. During December 2021, we entered
into a revolving promissory note agreement with another principal beneficial owner that, as amended, provides for loans of up to $22,500
at an interest rate of 3.5% per annum, which is repayable on or before December 31, 2024. We received proceeds under the second revolving
promissory note of $6,113 during the year ended September 30, 2023, resulting in principal balances of $14,839 and $8,726, with accrued
interest of $568 and $179, at September 30, 2023 and 2022, respectively. The revolving promissory note agreements were most recently amended
on October 9, 2023 to extend the maturity dates of the note agreements to December 31, 2024 and increase the maximum principal indebtedness
under the note agreements with Kirk Blosch and Ed Bailey to $127,500 and $22,500, respectively.

 Director Independence

 Our board of directors consists of one person, Kirk Blosch. Such person
is not "independent" within the meaning of Rule 5605(a)(2) of the NASDAQ Marketplace because he is an officer of the Company.

 Indemnification

 Nevada law expressly authorizes a Nevada corporation to indemnify its
directors, officers, employees, and agents against liabilities arising out of such persons' conduct as directors, officers, employees,
or agents if they acted in good faith, in a manner they reasonably believed to be in or not opposed to the best interests of the company,
and, in the case of criminal proceedings, if they had no reasonable cause to believe their conduct was unlawful. Generally, indemnification
for such persons is mandatory if such person was successful, on the merits or otherwise, in the defense of any such proceeding, or in
the defense of any claim, issue, or matter in the proceeding. In addition, as provided in the articles of incorporation, bylaws, or an
agreement, the corporation may pay for or reimburse the reasonable expenses incurred by such a person who is a party to a proceeding in
advance of final disposition if such person furnishes to the corporation an undertaking to repay such expenses if it is ultimately determined
that he did not meet the requirements. In order to provide indemnification, unless ordered by a court, the corporation must determine
that the person meets the requirements for indemnification. Such determination must be made by a majority of disinterested directors;
by independent legal counsel; or by a majority of the shareholders.

 Article X of our Articles of Incorporation provides that we must pay
expenses of officers and directors incurred in defending a civil or criminal action, suit or proceeding, involving alleged acts or omissions
of such officer or director in his or her capacity as an officer or director as they are incurred and in advance of the final disposition
of the action, suit or proceeding, upon receipt of an undertaking by or on behalf of the director or officer to repay the amount if it
is ultimately determined by a court of competent jurisdiction that he or she is not entitled to be indemnified by us.

 Insofar as indemnification for liabilities arising under the Securities
Act of 1933 (the "Act") may be permitted to directors, officers and controlling persons of our company pursuant to the foregoing
provisions, or otherwise, we have been advised that in the opinion of the Securities and Exchange Commission, such indemnification is
against public policy as expressed in the Act and is, therefore, unenforceable.

 Item 14. Principal Accountant Fees and Services

 GreenGrowth CPAs served as the Company's independent registered
public accounting firm for the fiscal year ended September 30, 2023, and Pinnacle Accountancy Group of Utah (a dba of the registered firm
Heaton & Company, PLLC) served as the Company's independent registered public accounting firm for the fiscal year ended September
30, 2022.

 Fees for services provided by Pinnacle Accountancy Group of Utah during
the 2023 and 2022 years, respectively, were as follows:

 Year Ended

 September 30,

 2023

 2022

 Audit Fees

 $
 10,000

 $
 7,500

 Audit-Related Fees

 -

 -

 Tax Fees

 All Other Fees

 -

 -

 Total

 $
 10,450

 $
 7,900

 "Audit Fees" consisted of fees billed for services rendered
for the audit of the Company's annual financial statements, review of financial statements included in the Company's quarterly
reports on Form 10-Q, and other services normally provided in connection with statutory and regulatory filings. "Audit-Related
Fees" consisted of fees billed for due diligence procedures in connection with acquisitions and divestitures and consultation regarding
financial accounting and reporting matters. "Tax Fees" consisted of fees billed for tax payment planning and tax preparation
services. "All Other Fees" consisted of fees billed for services in connection with legal matters and technical accounting
research.

 The Company's Board of Directors functions as its audit committee.
It is the policy of the Company for all work performed by our principal accountant to be approved in advance by the Board of Directors.
All of the services described above in this Item 14 were approved in advance by our Board of Directors.

 Item 15. Exhibit and Financial Statement Schedules

 (a)

 List of all financial statements filed as part of this report.

 Index of Financial Statements

 Report of Independent Registered Public
Accounting Firm (PCAOB ID 6580)

 Report of Independent Registered Public Accounting Firm (PCAOB ID 6117)

 Balance Sheets at September 30, 2023 and 2022

 Statements of Operations for the years ended September 30, 2023 and 2022

 Statements of Changes in Stockholders' Deficit for the years ended September 30, 2023 and 2022

 Statements of Cash Flows for the years ended September 30, 2023 and 2022

 (b)

 The following documents are included as exhibits to this report.

 (a) Exhibits

 Exhibit

Number

 SEC

Reference

Number

 Title of Document

 Location

 3.1

 Articles of Incorporation

 3.2

 Articles of Merger dated February 24, 2021

 3.3

 Bylaws

 4.1

 2021 Stock Incentive Plan

 10.1

 Merger Agreement dated February 24, 2021

 10.2

 Revolving Promissory Note Agreement with Kirk Blosch dated January 4, 2021

 10.3

 License and Royalty Agreement dated May 4, 2021

 10.5

 Revolving Promissory Note Agreement with Ed Bailey dated December 1, 2021

 Incorporated by Reference(2)

 10.6

 Third Amendment to Revolving Promissory Note Agreement with Kirk Blosch dated as of November 21, 2022

 Incorporated by Reference(3)

 10.7

 Second Amendment to Revolving Promissory Note Agreement with Ed Bailey dated as of November 21, 2022

 Incorporated by Reference(3)

 10.8

 Fourth Amendment to Revolving Promissory Note Agreement with Kirk Blosch dated as of May 10, 2023

 Incorporated by Reference(4)

 10.9

 Third Amendment to Revolving Promissory Note Agreement with Ed Bailey dated as of May 10, 2023

 Incorporated by Reference(4)

 21.1

 Schedule of the Registrant's Subsidiaries

 This Filing

 31.1

 Section 302 Certification of Chief Executive and Chief Financial Officer

 This Filing

 32.1

 Section 1350 Certification of Chief Executive and Chief Financial Office

 This Filing

 101.INS

 101.SCH

 101.CAL

 101.DEF

 101.LAB

 101.PRE

 (1)

 Incorporated by reference to the Company's Registration Statement on Form 10-12G filed June 24, 2021.

 (2)

 Incorporated by reference to the Company's Annual Report on Form 10-K for the year ending September 30, 2021, filed on December 29, 2021.

 (3)

 Incorporated by reference to the Company's Quarterly report on Form 10-Q for the quarter ending December 31, 2022, filed on February 3, 2023.

 (4)

 Incorporated by reference to the Company's Quarterly report on Form 10-Q for the quarter ending June 30, 2023, filed on August 8, 2023.

 Item 16. Form 10-K Summary

 None.

 SIGNATURES

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

 Outdoor Specialty Products, Inc.

 Dated: January 3, 2024

 By

 /s/ Kirk Blosch

 Kirk Blosch

 President, Secretary and Treasurer

 (Principal Executive and Accounting Officer)

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

 Dated: January 3, 2024

 By

 /s/ Kirk Blosch

 Kirk Blosch

 President, Secretary, Treasurer and Director

 (Principal Executive and Accounting Officer)

 Index to Financial Statements

 Report of Independent Registered Public Accounting Firm (PCAOB ID 6580)

 Report of Independent Registered Public Accounting Firm (PCAOB ID 6117)

 Balance Sheets as of September 30, 2023 and 2022

 Statements of Operations for the Years Ended September 30, 2023 and 2022

 Statements of Changes in Stockholders' Deficit for the Years Ended September 30, 2023 and 2022

 Statements of Cash Flow for the Years Ended September 30, 2023 and 2022

 F- 1

 Report of Independent Registered Public Accounting Firm

 To the Board of Directors and Shareholders

 Outdoor Specialty Products, Inc.

 Salt Lake City, Utah

 Opinion on the Financial Statements

 We have audited the accompanying balance sheet
of Outdoor Specialty Products, Inc. (the Company) as of September 30, 2023, and the related statements of operations, changes in stockholders'
deficit, and cash flows for the year then ended, and the related notes (collectively referred to as the financial statements).

 In our opinion, the financial statements present
fairly, in all material respects, the financial position of the Company as of September 30, 2023, and the results of its operations and
its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

 Consideration of the Company's Ability
to Continue as a Going Concern

 The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. The Company has suffered recurring losses since inception, has a
working capital deficit, and has not achieved profitable operations, which raises substantial doubt about its ability to continue as a
going concern. Management's plans in regard to these matters are described in Note 7. The financial statements do not include any
adjustments that might result from the outcome of this uncertainty.

 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 audit in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit 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 audit, 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 audit 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 audit 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 audit provides a reasonable basis for our opinion.

 F- 2

 Critical Audit Matters

 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) relates 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 a separate opinion
on the critical audit matter or on the accounts or disclosures to which it relates.

 Going Concern – Disclosure

 The financial statements of the Company are prepared
on a going concern basis, which assumes that the Company will continue in operation for the foreseeable future and, accordingly, will
be able to realize its assets and discharge its liabilities in the normal course of operations. As noted in "Going Concern Considerations"
above, the Company has a history of recurring net losses, a significant accumulated deficit and currently has a net working capital deficit.
The Company has contractual obligations such as commitments for repayments of accounts payable, accrued interest and line of credit –
related party (collectively "obligations"). Currently management's forecasts and related assumptions illustrate their
intent to meet the obligations through management of expenditures, obtaining additional financing through loans from related and unrelated
parties, and private placements of capital stock for additional funding to meet its operating needs. Should there be constraints on the
ability to access financing through stock issuances, the Company will continue to manage cash outflows and meet the obligations through
related and unrelated party loans.

 We identified management's assessment of
the Company's ability to continue as a going concern as a critical audit matter. Management made judgments regarding the Company's
intentions and ability to provide the necessary cash flows to fund the Company's obligations as they become due. Specifically, the
judgments with the highest degree of impact and subjectivity in determining the Company's ability to manage expenditures, access
funding from the capital market, and obtain loans from related and unrelated parties. Auditing the judgments made by management required
a high degree of auditor judgment and an increased extent of audit effort.

 Addressing the matter involved performing procedures
and evaluating audit evidence in connection with forming our overall opinion on the financial statements. These procedures included the
following, among others, evaluating the Company's ability to: (i) access funding from the capital market; (ii) manage expenditures,
and (iii) obtain loans from related and unrelated parties.

 January 3, 2024

 We have served as the Company's auditor
since 2023

 Los Angeles, California

 PCAOB ID Number 6580

 F- 3

 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

 To the Board of Directors and Stockholders

 Outdoor Specialty Products, Inc.

 Salt Lake City, Utah

 Opinion on the Financial Statements

 We have audited the accompanying balance sheet of Outdoor Specialty
Products, Inc. (the Company) as of September 30, 2022, and the related statements of operations, changes in stockholders' deficit,
and cash flows for the year then ended, and the related notes (collectively referred to as the financial statements). In our opinion,
the financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2022, and
the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted
in the United States of America.

 Consideration of the Company's Ability
to Continue as a Going Concern

 The accompanying financial statements have been prepared assuming that
the Company will continue as a going concern. The Company has suffered recurring losses since inception, has a working capital deficit,
and has not achieved profitable operations, which raise substantial doubt about its ability to continue as a going concern. Management's
plans in regard to these matters are described in Note 7. The financial statements do not include any adjustments that might result from
the outcome of this uncertainty.

 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 audit 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 audit, 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 audit 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 audit 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 audit provides 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) relates 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 a separate
opinion on the critical audit matter or on the accounts or disclosures to which it relates.

 F- 4

 Going Concern
– Disclosure

 The financial statements of the Company are prepared on a going concern
basis, which assumes that the Company will continue in operation for the foreseeable future and, accordingly, will be able to realize
its assets and discharge its liabilities in the normal course of operations. As noted in "Going Concern Considerations" above,
the Company has a history of recurring net losses, a significant accumulated deficit and currently has a net working capital deficit.
The Company has contractual obligations such as commitments for repayments of accounts payable, accrued interest and line of credit –
related party (collectively "obligations"). Currently management's forecasts and related assumptions illustrate their
intent to meet the obligations through management of expenditures, obtaining additional financing through loans from related and unrelated
parties, and private placements of capital stock for additional funding to meet its operating needs. Should there be constraints on the
ability to access financing through stock issuances, the Company will continue to manage cash outflows and meet the obligations through
related and unrelated party loans.

 We identified management's assessment of the Company's
ability to continue as a going concern as a critical audit matter. Management made judgments regarding the Company's intentions
and ability to provide the necessary cash flows to fund the Company's obligations as they become due. Specifically, the judgments
with the highest degree of impact and subjectivity in determining the Company's ability to manage expenditures, access funding from
the capital market, and obtain loans from related and unrelated parties. Auditing the judgments made by management required a high degree
of auditor judgment and an increased extent of audit effort.

 Addressing the matter involved performing procedures and evaluating
audit evidence in connection with forming our overall opinion on the financial statements. These procedures included the following, among
others, evaluating the Company's ability to: (i) access funding from the capital market; (ii) manage expenditures, and (iii) obtain
loans from related and unrelated parties.

 /s/ Pinnacle Accountancy Group of Utah

 We served as the Company's auditor from 2018 to 2022.

 Pinnacle Accountancy Group of Utah

 (a dba of Heaton & Company, PLLC)

 Farmington, Utah

 December 19, 2022

 F- 5

 Balance Sheets

 September 30,
2023

 September 30, 2022

 Assets:

 Current Assets:

 Cash

 $
 3,162

 $
 1,241

 Prepaid expense

 Inventory

 3,661

 4,638

 Total current assets

 7,281

 6,337

 Property, Plant and Equipment, net

 -

 -

 Other Assets:

 Patents, net

 -

 4,591

 Total Assets

 $
 7,281

 $
 10,928

 Liabilities and Stockholders' Deficit:

 Current Liabilities:

 Accounts payable

 $
 2,310

 $
 -

 Accrued interest – related party

 5,012

 2,088

 Line of credit – related party

 98,360

 60,769

 Total Liabilities

 105,682

 62,857

 Stockholders' Deficit:

 Preferred stock, $ 0.001 par value, 10,000,000 shares authorized, none issued and outstanding

 -

 -

 Common stock, $ 0.001 par value, 190,000,000 shares authorized, 5,284,318 shares issued and outstanding

 5,285

 5,285

 Additional paid-in capital

 Accumulated deficit

 ( 202,918
)

 ( 156,446
)

 Total Stockholders' Deficit

 ( 98,401
)

 ( 51,929
)

 Total Liabilities and Stockholders' Deficit

 $
 7,281

 $
 10,928

 The accompanying notes are an integral part of
these audited financial statements.

 F- 6

 Statements of Operations

 For the
 Year Ended

 September 30,

 2023

 2022

 Revenue

 $

 $

 Cost of sales

 ( 976
)

 ( 46
)

 Gross Profit (Loss)

 ( 430
)

 Operating Expenses:

 General and administrative

 43,118

 35,743

 Total Operating Expenses

 43,118

 35,743

 Loss from Operations

 ( 43,548
)

 ( 35,487
)

 Other Expense:

 Interest expense – related party

 2,924

 1,679

 Total other expense

 2,924

 1,679

 Net Loss

 $
)

 $
)

 Net loss per share of common stock - basic and diluted

 $
 ( 0.01
)

 $
 ( 0.01
)

 Weighted average number of common shares outstanding - basic and diluted

 The accompanying notes are an integral part of
these audited financial statements.

 F- 7

 Statements of Changes in Stockholders' Deficit

 Common Stock

 Additional
 Paid-in

 Accumulated

 Total
 Stock-
 holders'

 Shares

 Amount

 Capital

 Deficit

 Deficit

 Balance, September 30, 2021

 $
 5,285

 $

 $
 ( 119,280
)

 $
 ( 14,763
)

 Net loss

 -

 -

 -

)

)

 Balance September 30, 2022

 $
 5,285

 $

 $
 ( 156,446
)

 $
 ( 51,929
)

 Net loss

 -

 -

 -

)

)

 Balance, September 30, 2023

 $
 5,285

 $

 $
 ( 202,918
)

 $
 ( 98,401
)

 The accompanying notes are an integral part of
these audited financial statements.

 F- 8

 OUTDOOR SPECIALTY
PRODUCTS, INC.
STATEMENTS OF CASH FLOWS

 For the Year Ended
 September 30,

 2023

 2022

 CASH FLOWS FROM OPERATING ACTIVITIES

 Net Loss

 $
)

 $
)

 Adjustments to Reconcile Net Loss

 To Net Cash Used by Operating Activities

 Depreciation and Amortization

 Impairment Loss

 4,183

 -

 Changes in Operating Assets and Liabilities:

 Decrease in inventory

 Increase (decrease) in accounts payable

 2,310

 ( 414
)

 Increase in accrued interest – related party

 2,924

 1,679

 Net Cash Used by Operating Activities

 ( 35,670
)

 ( 35,446
)

 CASH FLOWS FROM INVESTING ACTIVITIES

 Net Cash Used by Investing Activities

 -

 -

 CASH FLOWS FROM FINANCING ACTIVITIES

 Proceeds from line of credit - related party

 37,591

 30,519

 Net Cash Provided by Financing Activities

 37,591

 30,519

 Net Increase (Decrease) in Cash

 1,921

 ( 4,927
)

 Cash at Beginning of Period

 1,241

 6,168

 Cash at End of Period

 $
 3,162

 $
 1,241

 SUPPLEMENTAL DISCLOSURES:

 Cash Paid For:

 Interest

 $
 -

 $
 -

 Income taxes

 $
 -

 $
 -

 The accompanying notes are an integral part of
these audited financial statements.

 F- 9

 NOTE 1 – Organization and Summary of
Significant Accounting Policies

 Organization – Outdoor Specialty
Products, Inc. (the "Company") was incorporated in the State of Utah on January 31, 2014 and changed its domicile to the state
of Nevada on February 24, 2021. The Company is in the business of developing and selling outdoor products with its first product focused
on a reel protector for fishing reels. The Company also will be selling third party products through its website. The Company has elected
a September 30 fiscal year end.

 Accounting Estimates – The preparation
of financial statements in conformity with generally accepted accounting principles in the United States of America requires management
to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual
results could differ from those estimates.

 Cash and Cash Equivalents – For the
purpose of the financial statements, the Company considers all highly liquid debt instruments purchased with original maturities of three
months or less to be cash equivalents.

 Inventories – Inventories, consisting
primarily of injection molded Reel Guards and Adhesive Strips, are stated at the lower of cost or net realizable value, with cost determined
using primarily the first-in-first-out (FIFO) method. The Company purchased substantially all inventories from one supplier and
has been dependent on this supplier for all inventory purchases since we commenced operations.

 Patents – Patents consist of the
cost of obtaining a patent for the Company's reel protector. Our patents are amortized over their legal life (typically 17 years)
and analyzed periodically for impairment in accordance with ASC 360, Impairment and Disposal of Long-Lived Assets. As of September 30,
2023, the Company wrote off the remaining net balance on the patent after it was determined an impairment existed in accordance with ASC
360.

 Revenue Recognition – When the Company
sells a reel protector, it recognizes revenue in accordance with Accounting Standards Update 2014-09 (ASC 606, Revenue from Contracts
with Customers). Under ASC 606, the Company recognizes revenue upon the transfer of promised goods to customers in amounts that reflect
the consideration to which the Company expects to be entitled. The Company considers revenue earned when all the following criteria are
met: (i) the contract with the customer has been identified, (ii) the performance obligations have been identified, (iii) the transaction
price has been determined, (iv) the transaction price has been allocated to the performance obligations, and (v) the performance obligations
have been satisfied.

 The Company earned $ 546 and $ 302 in revenue during
the years ended September 30, 2023 and 2022, respectively.

 F- 10

 NOTE 1 – Organization and Summary of
Significant Accounting Policies (continued)

 Recently Enacted Pronouncements –
The Company has reviewed all recently issued, but not yet adopted, accounting standards in order to determine their effects, if any, on
its results of operation, financial position or cash flows. Based on that review, the Company believes that none of these pronouncements
will have a significant effect on its current or future earnings or operations.

 Basic and Diluted Loss Per Share - Basic
loss per share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding
during the period. Diluted loss per share is computed by dividing net income attributable to common shares for the period by the weighted
average number of common and potential common shares outstanding during the period. Potential common shares are included in the calculation
of diluted net income per share, when they are present in the financial statements, to the extent such shares are dilutive. During the
years ended September 30, 2023 and 2022, the Company did not have any stock options, warrants, or other convertible or potentially-dilutive
instruments issued and outstanding.

 NOTE 2 – Income Tax

 The Company follows ASC 740-10, which clarifies
the accounting for uncertainty in income taxes recognized in a company's financial statements. This standard requires a company
to determine whether it is more likely than not that a tax position will be sustained upon examination based upon the technical merits
of the position. If the more-likely-than- not threshold is met, a company must measure the tax position to determine the amount to recognize
in the financial statements.

 Deferred taxes are provided on a liability method
whereby deferred tax assets are recognized for deductible temporary differences and operating loss, and tax credit carry-forwards and
deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported
amounts of assets and liabilities and their tax basis. Deferred tax assets are reduced by a valuation allowance when, in the opinion of
management, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company's corporate
tax rate is 21 %.

 F- 11

 NOTE 2 – Income Tax
(continued)

 Deferred tax asset and valuation allowance are
as follows at September 30:

 2023

 2022

 Approximate net operating loss carryforward

 $
 48,559

 $
 38,800

 Valuation allowance

 ( 48,559
)

 ( 38,800
)

 Deferred tax asset

 $
 -

 $
 -

 The components of income tax expense (benefit) are as follows:

 2023

 2022

 Current federal tax ( 21 %)

 $
 ( 9,759
)

 $
 ( 7,800
)

 Change in valuation allowance

 9,759

 7,800

 $
 -

 $
 -

 At September 30, 2023, the Company had net operating loss carryforwards
of approximately $ 203,000 that may be offset against future taxable income as long as the "continuity of ownership" test is
met. No tax benefit has been reported in the September 30, 2023 financial statements since the potential tax benefit is offset by a valuation
allowance of the same amount. The years 2020-2023 are open to examination by the IRS. No reserves for uncertain tax positions have
been recorded.

 The Company adopted changes issued by FASB which
prescribed a recognition threshold and measurement attribute for financial statement recognition and measurement of an uncertain tax position
taken or expected to be taken in a tax return. Under the guidance, an uncertain income tax position must be recognized at the largest
amount that is more-likely-than-not to be sustained upon audit by the relevant taxing authority.

 F- 12

 NOTE 3 – Inventory

 The Company's inventory is broken out by finished goods and raw
materials. The following is a summary of inventory as of September 30:

 2023

 2022

 Raw Materials

 $
 2,596

 $
 2,596

 Finished Goods

 1,065

 2,042

 Total Inventory

 $
 3,661

 $
 4,638

 NOTE 4 – Long Lived Assets

 Property, Plant, and Equipment

 The Company's capital asset consists of
molding equipment stated at cost. Depreciation is calculated using the straight-line method over the estimated useful life
which is determined to be seven years. Expenditures for additions and improvements are capitalized, while repairs and maintenance
costs are expensed as incurred. The cost and related accumulated depreciation of any capital assets that are sold or otherwise
disposed of are removed from the accounts and any gain or loss is recorded in the year of disposal.

 The following is a summary of property, plant,
and equipment less accumulated depreciation as of September 30:

 2023

 2022

 Mold

 $
 5,300

 $
 5,300

 Total property, plant and equipment

 5,300

 5,300

 Less: accumulated depreciation

 ( 5,300
)

 ( 5,300
)

 Property, plant, equipment, net

 $
 -

 $
 -

 Depreciation expense for the year ended September
30, 2023 and 2022 was $ 0, respectively.

 F- 13

 NOTE 4 – Long Lived Assets (continued)

 Patent

 The following is a summary of patents less accumulated
amortization as of September 30:

 2023

 2022

 Patent

 $
 6,943

 $
 6,943

 Total patent

 6,943

 6,943

 Less: accumulated amortization

 ( 2,760
)

 ( 2,352
)

 Less: impairment expense

 ( 4,183
)

 -

 Patent, net

 $
 -

 $
 4,591

 Amortization expense for the year ended September
30, 2023 and 2022 was $ 408 and $ 409, respectively.

 As of September 30, 2023, the Company wrote off
the remaining net balance on the patent after it was determined an impairment existed in accordance with ASC 360 which requires that a
company recognize an impairment loss if, and only if, the carrying amount of a long-lived asset (asset group) is not recoverable from
the sum of the undiscounted cash flows expected to result from the use and eventual disposal of the asset (the "Recoverable Amount").

 NOTE 5 – Line of Credit – Related
Party

 During the year ending September 30, 2022, the
Company amended the revolving promissory note agreement with its president and principal stockholder to extend the maturity date to December
31, 2023 and increase the maximum principal indebtedness to $ 85,000. The revolving promissory note bears interest at the rate of 3.5 %.
The Company received proceeds under the line of credit of $ 31,478 during the year ended September 30, 2023, resulting in balances of $ 83,521
and $ 52,043, with accrued interest of $ 4,444 and $ 1,909, at September 30, 2023 and 2022, respectively.

 Also, during the year ended September 30, 2023,
the Company amended the revolving promissory note agreement with another principal stockholder to extend the maturity date to December
31, 2023 and increase the maximum principal indebtedness to $ 15,000. The note bears interest at the rate of 3.5 % per annum. The Company
received proceeds under the line of credit of $ 6,113 during the year, resulting in balances of $ 14,839 and $ 8,726, with accrued interest
of $ 568 and $ 179, at September 30, 2023 and 2022, respectively.

 F- 14

 NOTE 6 – Basic and Diluted Loss Per Share

 The following table sets forth the computation
of basic and diluted loss per share for the years ended September 30:

 2023

 2022

 Loss (numerator)

 $
)

 $
)

 Weighted average shares (denominator)

 Net loss per share – basic and diluted

 $
 ( 0.01
)

 $
 ( 0.01
)

 NOTE 7 – Going Concern

 The accompanying financial statements have been
prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course
of business. As shown in the accompanying financial statements, the Company did not generate sufficient revenue to generate
net income, has a negative working capital, and has a limited operating history. These factors, among others, indicate that there is substantial
doubt that the Company will be able to continue as a going concern for a reasonable period of time.

 The financial statements do not include any adjustments
relating to the recoverability and classification of assets and liabilities that might be necessary should the Company be unable to continue
as a going concern. The Company's continuation as a going concern is dependent upon its ability to generate sufficient
cash flow to meet its obligations on a timely basis and ultimately to attain profitability. The Company intends to seek additional
funding through additional stockholder loans and debt or equity offerings to fund its business plan. There is no assurance
that the Company will be successful in raising additional funds.

 NOTE 8 – Subsequent Events

 During October
2023, we amended the revolving promissory note agreements to extend the maturity dates to December 31, 2024 and increase the maximum principal
amount of the note agreements with our president and the other principal stockholder to $ 127,500 and $ 22,500, respectively.

 The Company has evaluated subsequent events from
the balance sheet date through the date of the financial statements were issued and determined that there are no additional events requiring
disclosure.

 F- 15

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