Description of Alpha Star Acquisition's Business Segments

The company has identified a single reportable segment. The Chief Executive Officer and Chief Financial Officer, designated as the company's chief operating decision makers (CODM), evaluate the company's assets, operating results, and financial metrics collectively to allocate resources and assess financial performance. The CODM measures segment performance based on net income (loss) reported in the consolidated statement of operations. Key profit or loss metrics reviewed include formation and operational costs, which are monitored to manage and forecast cash flow and ensure sufficient capital to complete the Business Combination within the Combination Period. The CODM also reviews these costs to manage and enforce contractual agreements, ensuring alignment with budgets. Formation and operational costs represent the primary segment expenses regularly reviewed by the CODM. Other segment items included in net income (loss) are reported in the consolidated statement of operations and detailed in their respective disclosures.

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(Mar 31 2026) three months ended Q1
Business Segments	Revenues (in millions $)	Income (in millions $)	% (Profit Margin)
Total	0.01	-0.17	-

(Mar 31 2026) three months ended Q1
Revenue Growth rates by Segment	Y/Y Revenue %	Q/Q Revenue %
Total	-70.43 %	2.84 %

(Mar 31 2026) three months ended Q1
Income Growth rates by Segment	Y/Y Income %	Q/Q Income %
Total	-	-

Annual Report on Alpha Star Acquisition Corporation Divisions, Sales by Country

Twelve months ended 2025
ALSUF s Annual Revenue by Geography and Business Segments	Sales (in millions $)	% (of total Sales)
Total	0.04	100 %

Twelve months ended 2025
ALSUF s Annual Income by Country and Business Segments	Income (in millions $)	% (Profit Margin)
Total	-0.85	-

Twelve months ended 2025
Annual Revenue and Income Growth by Country and Business Segments	% Y/Y Sales Growth	% Y/Y Income Growth
Total	-98.21 %	-

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