Brightline Interactive, Inc./NV

Report of Independent Registered Public Accounting Firm

To the Board of Directors and

Stockholders of Brightline Interactive, Inc.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheet of Brightline Interactive, Inc. (formerly The Glimpse Group, Inc.) (the Company) as of June 30, 2026, and the related consolidated statements of operations, stockholders’ equity, 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 June 30, 2026, 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.

The consolidated financial statements of the Company as of and for the year ended June 30, 2025, before the adjustments described in Note 5 to retrospectively reflect the discontinued operations presentation, were audited by other auditors whose report dated September 29, 2025, except for Note 16, as to which date is September 28, 2026, expressed an unqualified opinion on those financial statements.

Emphasis of Matter

As discussed in Note 3 and Note 16 to the consolidated financial statements, the Company effected a 1-for-8 reverse stock split of its issued and outstanding common stock on September 28, 2026. Accordingly, all share and per-share amounts in the accompanying consolidated financial statements and notes have been retroactively adjusted for all periods presented to reflect the reverse stock split. Our opinion is not modified with respect to this matter.

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. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations that raises substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2. 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 audits, we are required to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Our 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 audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

Audit of Adjustments to the 2025 Consolidated Financial Statements

We also have audited the adjustments described in Note 5 that were applied to the 2025 consolidated financial statements to retrospectively reflect the presentation of all subsidiaries except BLI sub as discontinued operations. In our opinion, such adjustments are appropriate and have been properly applied. We were not engaged to audit, review, or apply any procedures to the 2025 consolidated financial statements of the Company other than with respect to the adjustments and, accordingly, we do not express an opinion or any other form of assurance on the 2025 consolidated financial statements taken as a whole.

Critical Audit Matters

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

I) Revenue Recognition

As described in Note 4 to the consolidated financial statements, the Company recognizes revenue when it satisfies its performance obligations under contracts with customers, either at a point in time or over time, in accordance with ASC 606. Total revenues for the year ended were $3,659,216, which includes revenue from discontinued operations as disclosed in Note 5. The Company’s revenue streams include recurring revenue from licenses, recurring services, revenue from projects and royalties. For licenses, revenue is recognized at the commencement of the license term, with renewals treated as separate performance obligations recognized no earlier than the beginning of each renewal period, based on management’s assessment that the license grants the customer a right to use the intellectual property as it exists at a point in time. Recurring services revenue is recognized over time, and revenue from projects is recognized at the point in time control transfers to the customer*.*

We identified the evaluation of revenue recognition, including the identification and classification of distinct performance obligations across the Company’s license, recurring services, and project revenue streams, and the determination of the appropriate timing of revenue recognition for each, as a critical audit matter. Auditing this area required especially subjective and complex auditor judgment because (i) determining whether a license, service, or project constitutes one or more distinct performance obligations requires judgement, (ii) evaluating management’s assessment of the point in time at which control transfers to the customer for project revenue involved judgment based on contractual terms and delivery/acceptance evidence that varies by contract, and (iii) determining the appropriate transaction price allocation across performance obligations required evaluation of management’s assumptions.

Our audit procedures related to revenue recognition included the following, among others:

II) Discontinued Operations

As described in Note 5 to the financial statements, the Company divested/wound down certain subsidiaries during the year as part of a strategic business shift. Management evaluated this transaction under ASC 205-20 and determined that it met the criteria for presentation as discontinued operations. As of and for the year ended June 30, 2026, current assets of discontinued operations were $984,159, non-current assets of discontinued operations were $367,138, other current liabilities of discontinued operations were $529,020, long-term liabilities of discontinued operations were $4,704, and loss from discontinued operations was $1,208,953.

We identified management’s evaluation of the divestiture/wind-down of the subsidiaries as meeting the criteria for discontinued operations presentation under ASC 205-20, and the allocation of consolidated balance sheet and results of operations amounts to discontinued operations, as a critical audit matter. Auditing this matter involved especially subjective and complex auditor judgment because (i) evaluating whether the divestiture/wind-down represented a strategic shift that will have a major effect on the Company’s operations and financial results, as required by ASC 205-20-45-1B, required judgment regarding the significance and nature of the change to the Company’s operations, and (ii) evaluating the allocation of consolidated balances and results to the discontinued components required judgment, particularly with respect to the manual reclassification of overhead expenses from corporate to the individual subsidiaries, which involved subjective determinations as to which costs were directly attributable to the discontinued components versus costs that should remain within continuing operations.

Our audit procedures related to discontinued operations included the following, among others:

September 28, 2026

/s/ GreenGrowth CPAs

GreenGrowth CPAs

We have served as the Company’s auditor since 2026.

Los Angeles, California

PCAOB ID Number 6580

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Stockholders of

Brightline Interactive, Inc.

Opinion on the Financial Statements

We have audited, before the effects of the adjustments to retrospectively apply the discontinued operations described in Notes 4 and 5, the accompanying consolidated balance sheet of Brightline Interactive, Inc. (formerly, The Glimpse Group, Inc.) (the “Company”) as of June 30, 2025, and the related consolidated statements of operations, stockholders’ equity, 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, before the effects of the adjustments to retrospectively apply the discontinued operations described in Notes 4 and 5, present fairly, in all material respects, the financial position of the Company as of June 30, 2025, 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.

We were not engaged to audit, review, or apply any procedures to the adjustments to retrospectively apply the discontinued operations described in Note 4 and Note 5 and, accordingly, we do not express an opinion or any other form of assurance about whether such adjustments are appropriate and have been properly applied. Those adjustments were audited by GreenGrowth CPAs.

Explanatory Paragraph – Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has recurring losses since its inception and the Company’s current assets may not be sufficient to fund operations and other commitments for at least the next twelve months from the date of issuance of these financial statements. Management’s plan regarding these matters are described in Note 2. 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 audit. 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. 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.

/s/ Turner, Stone & Company, L.L.P.

Turner, Stone & Company, L.L.P.

We served as the Company’s auditor from 2023 to 2025.

Dallas, Texas

September 29, 2025, except for the effect of the reverse stock split described in Notes 3 and 16, as to which the date is September 28, 2026