Mag Magna Corp 10-K cybersecurity disclosure (Item 1C), fiscal 2026

Item 1C. Cybersecurity

Risk Management and

Strategy

As an early-stage company,

our information technology footprint consists of commercially available cloud-based electronic mail and document storage, personal computers

used by our officers and off-the-shelf accounting software. We do not develop, host or operate any proprietary information technology

system; we do not maintain network infrastructure; and we do not collect, process or store personal information of consumers, payment

card data, protected health information or other categories of sensitive information.

Given the limited scope of

our operations and of our information technology systems, we have not established a formal program, or formal written policies or procedures,

for assessing, identifying and managing material risks from cybersecurity threats. We have not integrated any such processes into a broader

enterprise risk management system because we have not established one. We do not engage any assessor, consultant, auditor or other third

party in connection with the assessment, identification or management of risks from cybersecurity threats.

Substantially all of the information

relating to our business is held by third-party service providers, including, without limitation, our transfer agent, EDGAR filing agent,

outside accountants, legal counsel and financial institutions. We do not have processes to oversee or identify risks from cybersecurity

threats associated with our use of those providers, and we do not audit, assess or monitor their information security practices.

As of the date of this Annual

Report, we have not experienced a cybersecurity incident. Risks from cybersecurity threats, including as a result of any previous cybersecurity

incident, have not materially affected, and are not reasonably likely to materially affect, our company, including our business strategies,

results of operations or financial condition. Such assessment reflects the limited scope of our current operations; such assessment may

change when we expand our operations and, at such time, we would expect our Board of Directors and management to adopt processes appropriate

to the business then conducted.

Governance

Our Board of Directors is

responsible for the oversight of risks from cybersecurity threats as part of its general oversight of our company's risks. The Board

of Directors has not established, and has not delegated to any committee, responsibility for the oversight of cybersecurity risk and has

not adopted a process by which it is informed about such risks on a recurring basis.

Jamal Khurshid, our Chief

Executive Officer, is responsible for assessing and managing material risks from cybersecurity threats. Mr. Khurshid has no professional

expertise or certification in information security and we do not employ any person whose responsibilities include information security.

We would expect to become aware of an incident through notice from a service provider or financial institution or through observation

in the ordinary course of administering our company's accounts. Any such matter would be reported to the board promptly upon discovery.