FORUM MARKETS Inc 10-K cybersecurity disclosure (Item 1C), fiscal 2025

ITEM 1C. CYBERSECURITY.

We understand the importance

of preventing, assessing, identifying, and managing material risks associated with cybersecurity threats. We have integrated cybersecurity

risk management into our broader enterprise risk management framework. Recognizing the complexity and evolving nature of cybersecurity

risk, we engage with external experts, including cybersecurity consultants, in evaluating and testing our cybersecurity management systems

and related risks. The cybersecurity risks assessed include operational risks, fraud, disaster recovery, and violation of data privacy

or security laws.

We recognize the risks associated

with the use of vendors, service providers, and other third parties that provide information system services, process information on our

behalf, or have access to our information systems. The cybersecurity risk assessment performed included cybersecurity threats associated

with the use of third-party service providers.

As a result of the cybersecurity

risk assessment performed, we implemented certain enhancements to cybersecurity processes and controls. This included formal monitoring

of capital equipment, verifying data encryption and security updates are in place, and enhancing the security of data sharing and transmission.

We describe whether and how

risks from identified cybersecurity threats, including as a result of any previous cybersecurity incidents, have materially affected or

are reasonably likely to materially affect us, including our business strategy, results of operations, or financial condition, under the

heading "Security breaches or cyberattacks could result in loss of our digital assets and disrupt our tokenization activities,"

included under "Item 1A. Risk Factors" of this Report.

Cybersecurity is an important

part of our risk management processes and an area of focus for our Board of Directors and management. Our Chief Financial Officer (" CFO ")

and the Audit Committee of our Board of Directors are responsible for the oversight of risks from cybersecurity threats. Our CFO, John

Saunders, brings substantial hands-on experience in IT and cybersecurity oversight. Prior to joining the Company, Mr. Saunders held leadership

roles at private companies where he directly managed IT and cybersecurity functions, including oversight of third-party IT service providers.

Our CFO's technical background includes network design and implementation, security assessments, and endpoint security management.

He has practical experience with security system architecture and operations, as well as threat monitoring, incident detection, and response

protocols. This combination of strategic oversight and technical depth enables Mr. Saunders to effectively evaluate cybersecurity risks,

oversee our information security program, and engage meaningfully with internal teams and external advisors on matters of cyber risk management.

The Board of Directors receives information and updates periodically from our CFO with respect to the effectiveness of our cybersecurity

and information security framework, data privacy, and risk management. The Board of Directors will also be provided updates by our CFO

on any material incidents relating to information systems security and cybersecurity incidents.

The CFO is informed about

and monitors the prevention, detection, mitigation, and remediation of cybersecurity incidents through regular reports from a managed

service provider, incident response team updates and security assessments. Management and the Board of Directors will be made aware of

cybersecurity incidents that could materially impact the Company.

As of and for the year ended

December 31, 2025, there have been no cybersecurity incidents that have materially affected the Company's business strategy, results

of operations or financial condition.