NOTICE OF PUBLIC OFFERING OF DIGITAL ASSETS

SMART ASSETS, S.A. de C.V., in its capacity as issuer of digital assets, informs the general public that on Tuesday, November 25, 2025, it will initiate the public offering of its "IKN1" token, structured to finance and operate the IKON residential project, a high-end duplex housing complex to be developed in San Salvador, El Salvador. The National Commission of Digital Assets of El Salvador has approved the public issuance of the "IKN1" token, under registry entry AD-00025.

ISSUER: SMART ASSETS, S.A. de C.V.

• Registration number as a digital asset issuer: EAD-0021
• Address: Final 11 and 13th South Avenues, Utila Colony # 5, Sur Boulevard, Santa Tecla, La Libertad.
• Website: https://smartasset.com.sv/
• Phone: +503 2219-6476

PSAD: Pulpo Fintech, S.A. de C.V.

• Registration number: PSAD-0023
• Address: #331, Juan Pablo Segundo Extension, San Salvador, El Salvador.
• Website: https://www.realtokn.com/
• Phone: +503 7381-7750

The issuance of IKN1 will consist of up to 2,500 tokens, with a nominal value of USD $1,000 each. It will be available for purchase by the general public. To consult the Terms and Conditions of the issuance, refer to the Relevant Information Document on the websites of the PSAD and the Issuer.

We appreciate the confidence of our investors and remain available for any additional inquiries or clarifications.

[Signature]

Griselda Galdámez General Administrative Attorney