Singularity Future Technology (SGLY) 10-K: Business Changes Lead 29 September 2026 Filing Roundup

We also consent to the reference to us under the heading “Experts” in the Registration Statements. /s/ Audit Alliance LLP Singapore October 14, 2025 EX-31 5 ea025668101ex31_singular.htm CERTIFICATION Exhibit 31 CERTIFICATIONS REQUIRED BY RULE 13a-14(a)/15d-14(a), AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002 I, Jia Yang, certify that: 1. I have reviewed this Annual Report on Form 10-K of Singularity Future Technology Ltd. (the “registrant”) for the fiscal year ended June 30, 2025; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; 3.

Business – Recent Developments” in our Annual Report on Form 10-K for the fiscal year ended June 30, 2026. The Company cooperated with these governmental authorities regarding these matters.

The Company intends to cooperate with the SEC with respect to the Investigation. 21 On January 17, 2025, after cooperating with the Investigations, the Company reached a resolution with the SEC regarding the aforementioned matters. The SEC approved the Company’s Offer of Settlement and issued its Cease-and-Desist Order (the “SEC Order”) dated January 17, 2025, with respect to certain violations related to the Company’s financial reporting, accounting, books and records, and internal controls.

Business – Recent Developments” in our Annual Report on Form 10-K for the fiscal year ended June 30, 2026. The Company cooperated with these governmental authorities regarding these matters. The Company is not able to estimate the outcome or duration of the government investigations.

For the year ended June 30, 2025, three suppliers accounted for approximately 34.4%, 16.3%, and 10.5% of our total purchases, respectively. For the year ended June 30, 2024, two suppliers accounted for approximately 21.2% and 20.1% of our total purchases, respectively. There can be no assurance that our major suppliers will continue to supply us with the materials or services required to operate our business in the same amount that they have in the past.

We depend on a limited number of suppliers who are able to exert a high degree of influence over us and the loss of our major suppliers could adversely impact on our business. For the year ended June 30, 2026, two suppliers accounted for approximately 28.5% and 18.2% of the total purchases, respectively. For the year ended June 30, 2025, three suppliers accounted for approximately 34.4%, 16.3%, and 10.5% of our total purchases, respectively.

Our CEO reports directly to the Board of Directors on our cybersecurity program and efforts to prevent, detect, mitigate, and remediate issues. Cybersecurity reviews by the Board of Directors will occur at least annually, or more frequently as determined to be necessary or advisable. true We are committed to robust oversight of these risks and implementing mechanisms, controls, technologies, and processes designed to help us assess, identify, and manage these risks. false true true These include, among other things, annual and ongoing security awareness advice for employees; mechanisms to detect and monitor unusual network activity; and containment and incident response tools. Our third-party IT/ cybersecurity firm reports to our Chief Executive Officer (“CEO”).

Risk Factors” of this Annual Report for more information on our cybersecurity risks and product vulnerability risks. Cybersecurity Risk Management Processes Integrated [Flag] true Cybersecurity Risk Management Processes Integrated [Text Block] We are committed to robust oversight of these risks and implementing mechanisms, controls, technologies, and processes designed to help us assess, identify, and manage these risks. Cybersecurity Risk Management Third Party Engaged [Flag] false Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] true Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block] These include, among other things, annual and ongoing security awareness advice for employees; mechanisms to detect and monitor unusual network activity; and containment and incident response tools.

The third-party firm has processes in place to assess, identify, manage, and address material cybersecurity threats and incidents. These include, among other things, annual and ongoing security awareness advice for employees; mechanisms to detect and monitor unusual network activity; and containment and incident response tools. Our third-party IT/ cybersecurity firm reports to our Chief Executive Officer (“CEO”).

Cybersecurity Risk Management Processes Integrated [Flag] true Cybersecurity Risk Management Processes Integrated [Text Block] We are committed to robust oversight of these risks and implementing mechanisms, controls, technologies, and processes designed to help us assess, identify, and manage these risks. Cybersecurity Risk Management Third Party Engaged [Flag] false Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] true Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Text Block] These include, among other things, annual and ongoing security awareness advice for employees; mechanisms to detect and monitor unusual network activity; and containment and incident response tools. Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] BCS personnel report to our Chief Executive Officer (“CEO”).

GENERAL The Company has been under substantial financial and management stress over the past eighteen (18) months. Covid-related delays during technology pilot development at Buflovak in New York, followed by post-Covid supply chain disruptions during construction of our demonstration facility at Fair Oaks, have led to extreme difficulties in raising needed funds.

GENERAL The Company has been under substantial financial and management stress over the past six (6) years. Covid-related delays during technology pilot development at Buflovak in New York, followed by post-Covid supply chain disruptions during construction of our demonstration facility at Fair Oaks, led to extreme difficulties in raising needed funds.

Business Overview As used in this Annual Report and unless otherwise indicated, the terms the “Company,” “we”, “us” and “our” mean VIP Play, Inc., a Nevada corporation formed on April 16, 2020. We are a next-generation mobile sports wagering company focused on delivering secure, innovative, and engaging digital gaming experiences.

Business Overview VIP Play, Inc. (“VIP Play,” the “Company,” “we,” “our,” or “us”) is a Nevada corporation incorporated on April 16, 2020. During the fiscal year ended June 30, 2026, the Company completed a strategic transition from operating an online sportsbook business to focusing on the development of proprietary artificial intelligence (“AI”) technologies, software, and related intellectual property.

Additionally, all our employees take part in responsible gaming training with mandatory periodic refresher training, overseen by our compliance team. Intellectual Property, Proprietary Rights, Patents, and Trademarks Our business substantially relies on the creation, acquisition, use and protection of intellectual property. Some of this intellectual property is in the form of software code and trade secrets that we use to develop and properly run our mobile sports betting app and related services.

Business Overview VIP Play, Inc. (“VIP Play,” the “Company,” “we,” “our,” or “us”) is a Nevada corporation incorporated on April 16, 2020. During the fiscal year ended June 30, 2026, the Company completed a strategic transition from operating an online sportsbook business to focusing on the development of proprietary artificial intelligence (“AI”) technologies, software, and related intellectual property. Until April 2026, the Company operated an online mobile sportsbook in the State of Tennessee under a Tennessee Sports Gaming Operator license.

Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to these differences include those discussed below and elsewhere in this Annual Report, particularly in the section titled “Risk Factors.” Results of Operations Fiscal Year Ended June 30, 2025, Compared to Fiscal Year Ended June 30, 2024 Revenues and Costs of Revenues Negative gaming revenues for the years ended June 30, 2025, and 2024 were $(86,473) and $(2,299,532), respectively. Costs of gaming revenues for the years ended June 30, 2025, and 2024 were $509,585 and $1,320,380, respectively.

Our actual results could differ materially from those discussed in the forward-looking statements. Factors that could cause or contribute to these differences include those discussed below and elsewhere in this Annual Report, particularly in the section titled “Risk Factors.” Overview During the fiscal year ended June 30, 2026, the Company completed a significant strategic transformation. In April 2026, management approved a plan to discontinue the Company’s Tennessee online sportsbook operations and redirect its resources toward the development of proprietary artificial intelligence (“AI”) technologies, software applications, and related intellectual property.

The Corporate Governance and Nominating Committee meets annually, or otherwise as applicable, to consider whether to set targets based on diversity for the appointment of individuals to our Board of Directors or the executive team, recognizing that, notwithstanding any targets set in any given year, the selection of diverse candidates will depend on the pool of available candidates with the necessary skills, knowledge and experience. As at the date of this Annual Report, the members of our Board of Directors identify as 50% racially diverse, 50% White, 17% Asian, 17% Hispanic, 17% Black, 67% ethnically diverse and 33% female. Our executive officers identify as 50% ethnically diverse and 25% female.

Risk Factors” in this Annual Report. false Our Board recognizes the importance of information security and mitigating cybersecurity and other data security threats and risks as part of our efforts to protect and maintain the confidentiality and security of our employees, service providers, consultants and business associates, as well as non-public information about us. Although our Board has ultimate responsibility with respect to risk management oversight, the Audit Committee is charged with and bears primary responsibility for, among other matters, overseeing risks specific to the identification and mitigation of cybersecurity threats.

The Corporate Governance and Nominating Committee is responsible for developing an appropriate approach to corporate governance issues and compliance with governance rules. The Corporate Governance and Nominating Committee is also mandated to plan for the succession of our Company, including recommending director candidates, review of Board of Director procedures, size and organization and monitoring of senior management with respect to governance issues. The Corporate Governance and Nominating Committee identifies individuals believed to be qualified to become directors and recommends individuals to fill vacancies.

Risk Factors” in this Annual Report. false Our Board recognizes the importance of information security and mitigating cybersecurity and other data security threats and risks as part of our efforts to protect and maintain the confidentiality and security of our employees, service providers, consultants and business associates, as well as non-public information about us. Although our Board has ultimate responsibility with respect to risk management oversight, the Audit Committee is charged with and bears primary responsibility for, among other matters, overseeing risks specific to the identification and mitigation of cybersecurity threats. The Audit Committee is informed of the status of our cybersecurity risk management processes by management at least annually, and more frequently as needed.

Business Uranium Energy Corp. is a fast growing, uranium mining company listed on the NYSE American. UEC is working towards fueling the global demand for carbon-free nuclear energy, a key solution to climate change, and energy source for the low-carbon future.

Business Overview We are a uranium mining and development company. In August 2024, we re-commenced production at our Christensen Ranch ISR project in Wyoming and, in April 2026, we commenced production at our Burke Hollow ISR mine in South Texas.

In fiscal 2025, we opened one new operational facility in the U.K., two new operational facilities in Spain, and three new operational facilities in the U.S. Our service revenues consist of auction and auction-related sales transaction fees charged for vehicle remarketing services. These auction and auction-related services may include a combination of the following: vehicle purchasing fees: vehicle listing fees; vehicle selling fees that can be based on a predetermined percentage of the vehicle sales price, tiered vehicle sales price fees, or at a fixed fee based on the sale of each vehicle regardless of the selling price of the vehicle; transportation fees for the cost of transporting the vehicle to or from our facility; title processing and preparation fees; vehicle storage fees; bidding fees; and vehicle loading fees.

Principal Accounting Fees and Services 48 PART IV 49 Item 15. Exhibits, Financial Statement Schedules 49 Item 16.

Copart pays a sizable portion of the benefit premiums related to healthcare. Copart’s benefit plans are designed around health, financial security, life and education. These include a variety of medical plans, dental and vision coverage, and wellness programs in addition to external support networks.

Principal Accounting Fees and Services 48 PART IV 49 Item 15. Exhibits, Financial Statement Schedules 49 Item 16. All statements other than statements of historical facts are statements that could be deemed forward-looking statements.

In the salvage vehicle remarketing industry, large numbers of wrecked vehicles are stored at storage facilities, requiring us to actively monitor and manage potential environmental impacts. In the U.K., we provide vehicle de-pollution and crushing services for end-of-life vehicles. We could incur substantial expenditures for preventative, investigative, or remedial action and could be exposed to liability arising from our operations, contamination by previous users of certain of our acquired facilities or facilities which we may acquire in the future, or the disposal of our waste at off-site locations.

Principal Accounting Fees and Services 48 PART IV 49 Item 15. Exhibits, Financial Statement Schedules 49 Item 16.

Each reference to a fiscal year in this Annual Report refers to the fiscal year ending in the calendar year indicated (for example, fiscal 2025 refers to the fiscal year ended July 31, 2025). OVERVIEW IDT is a provider of fintech and communications solutions focused on certain under-served consumer and B2B markets. Our offerings were built around, and continue to leverage, a common core of strategic assets, and we seek to maximize the synergies among them to achieve exceptional growth and profitability.

Each reference to a fiscal year in this Annual Report refers to the fiscal year ending in the calendar year indicated (for example, fiscal 2026 refers to the fiscal year ended July 31, 2026). OVERVIEW IDT is a provider of fintech and communications solutions focused on certain under-served consumer and business-to-business, or B2B, markets. Our offerings are built around a common core of strategic assets, and we seek to maximize the synergies among them while integrating AI-powered functionalities, where practical, to achieve consistent growth and profitability.

OVERVIEW IDT is a provider of fintech and communications solutions focused on certain under-served consumer and B2B markets. Our offerings were built around, and continue to leverage, a common core of strategic assets, and we seek to maximize the synergies among them to achieve exceptional growth and profitability. IDT’s key businesses are: ■ National Retail Solutions (NRS ): Operates a leading point-of-sale, or POS, terminal-based platform for independent retailers in the United States including convenience stores, bodegas, liquor, small-format grocery, and tobacco stores.

OVERVIEW IDT is a provider of fintech and communications solutions focused on certain under-served consumer and business-to-business, or B2B, markets. Our offerings are built around a common core of strategic assets, and we seek to maximize the synergies among them while integrating AI-powered functionalities, where practical, to achieve consistent growth and profitability. IDT’s key businesses are: ■ National Retail Solutions (NRS ): Operates a leading point-of-sale, or POS, terminal-based platform for independent retailers in the United States and Canada including convenience stores, bodegas, liquor stores, small-format grocery stores, and tobacco stores.

OVERVIEW IDT is a provider of fintech and communications solutions focused on certain under-served consumer and B2B markets. Our offerings were built around, and continue to leverage, a common core of strategic assets, and we seek to maximize the synergies among them to achieve exceptional growth and profitability.

OVERVIEW IDT is a provider of fintech and communications solutions focused on certain under-served consumer and business-to-business, or B2B, markets. Our offerings are built around a common core of strategic assets, and we seek to maximize the synergies among them while integrating AI-powered functionalities, where practical, to achieve consistent growth and profitability.

Year Ended June 30, 2025 2024 Net sales 100 % 100 % Cost of goods sold 74 % 73 % Gross profit 26 % 27 % Operating Expenses 26 % 26 % Income from operations 0 % 1 % Fiscal Year ended June 30, 2025 Compared to the Fiscal Year Ended June 30, 2024 Net Sales. Net sales remained nearly flat in fiscal 2025 compared to fiscal 2024. Our Direct to Consumer segment rose by $1.1 million, or 16%, compared to FY2024, while our Wholesale segment declined by $1 million.

Year Ended June 30, 2026 2025 Net sales 100.0 % 100 % Cost of goods sold 68.5 % 70.5 % Gross profit 31.5 % 29.5 % Operating Expenses 28.3 % 29.8 % Income from operations 3.2 % (0.3 )% Fiscal Year ended June 30, 2026 Compared to the Fiscal Year Ended June 30, 2025 Net Sales. Net sales grew 5.8% in fiscal 2026 compared to fiscal 2025. Our Direct to Consumer segment rose by $0.1 million, or 2%, compared to fiscal 2025, while our Wholesale segment rose by $1.3 million or 8%.

Net sales remained nearly flat in fiscal 2025 compared to fiscal 2024. Our Direct to Consumer segment rose by $1.1 million, or 16%, compared to FY2024, while our Wholesale segment declined by $1 million. The direct sales channel includes consumer sales via our three websites.

Net sales grew 5.8% in fiscal 2026 compared to fiscal 2025. Our Direct to Consumer segment rose by $0.1 million, or 2%, compared to fiscal 2025, while our Wholesale segment rose by $1.3 million or 8%. Wholesale increase was related to the continued increase in our dropship network.

New factors emerge from time to time, and it is not possible for us to predict all of these factors, nor can we assess the impact of each such factor on the 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 statement. We have been adversely affected by the effects of import tariffs and weak economic conditions. Import tariffs have adversely affected our liquidity, business, financial condition, and results of operations by increasing our overall cost structure, and such effects will be further exacerbated if we are unable to achieve commensurate increases in the prices we charge our customers.

New factors emerge from time to time, and it is not possible for us to predict all of these factors, nor can we assess the impact of each such factor on the 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 statement. We have been adversely affected by increases in raw material and shipping costs related to increases in fuel cost. We have experienced increased raw material and shipping costs as higher fuel costs, including those associated with the war in Iran, have raised transportation, logistics, and supplier costs across our supply chain.