Cycurion, Inc.

21. SUBSEQUENT EVENTS

The Company evaluates subsequent events that have occurred after the balance sheet date but before the financial statements are issued which is up to and through August 13, 2025. There are two types of subsequent events: (i) recognized, or those that provide additional evidence with respect to conditions that existed at the date of the balance sheet, including the estimates inherent in the process of preparing consolidated financial statements, and (ii) non-recognized, or those that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date.

During the month of July 2025, all remaining 2,000,000 pre-funded warrants referenced in Note 20 related to the equity line were exercised for a total of $200 in proceeds. Additionally, during the same period, the Company utilized the equity line to sell 3,072,054 shares for proceeds, net fees of $919,527.

During July 2025, the Company issued 6,000,000 shares of common stock to executives as part of compensation packages.