Material Agreement (Form 8-K)

Item 1.01 Entry into a Material Definitive Agreement. Working Capital Unsecured Promissory Note. On January 9, 2026, Capstone Companies, Inc. ("Company") entered into an Unsecured Promissory Note ("New Note") evidencing a working capital loan from Coppermine Ventures, LLC, a private Maryland limited liability company based in Baltimore County, Maryland, ("Coppermine"). The New Note replaces the Amended and Revised Unsecured Promissory Note, dated January 25, 2025, evidencing a working capital loan from Coppermine to the Company ("Former Note"). The principal amount of the New Note is Five Hundred Fifty Eight Thousand and One Hundred Ninety One Dollars and No Cents ($558,191.00) ("Principal"), which consists of (1) Seventy Three Thousand One Hundred Ninety One Dollars and No Cents ($73,191.00) to be loaned to the Company in the first calendar quarter of 2026 in three installments and (2) Four Hundred Eighty Five Thousand Dollars and No Cents ($485,000.00) previously loaned to the Company under the Former Note to the Company. The Former Note replaced and assumed money loaned by Coppermine to the Company under an Unsecured Promissory Note, dated October 2024.

The interest rate under the New Note is seven percent (7%) simple annual interest. Principal and accrued interest are due in a single lump sum payment due on December 31, 2026 ("Maturity Date"). The Company may unilaterally extend the Maturity Date to March 1, 2027. The New Note is not secured by collateral or any other secured interest and does not provide for any conversion of debt to equity securities.

The Company and Coppermine entered into the New Note to provide projected funding needed by the Company to pay for essential corporate maintenance expenses due in the first calendar quarter of 2026. The estimated essential corporate maintenance expenses are detailed in the New Note.

The above summary of the New Note does not disclose all the terms and conditions of the New Note, and the above summary is qualified in its entirety by reference to the New Note, which is filed as Exhibit 10.1 to this Form 8-K.

Accounting Services Consulting Agreement. On January 12, 2026, the Company signed a letter agreement engaging Eschenburg Perez CPA, LLC ("CPA Firm") to provide financial, accounting and related administrative duties for the preparation and filing of the Company's Annual Report on Form 10-K ("Form 10-K") and Quarterly Reports on Form 10-Q ("Form 10-Q") for fiscal year 2026, which duties include acting as liaison with Company's public auditor and fractional chief financial officer functions. Services will be billed bi-weekly at an hourly rate of $275 for an estimated billing of $35,000 for the Form 10-K and $15,000 for each Form 10-Q filing. The engagement agreement may be terminated by either the Company or CPA Firm upon 15 days prior written notice.

Dana E. Perez is a principal of the CPA Firm and the primary provider of the services under the January 12, 2026, letter agreement.

(d) Exhibits.