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10-K true 2025-12-31 --12-31 2025 false 001-43076 EVA LIVE INC. NV 88-2864075 2029 Century Park East Suite # 400N Los Angeles CA 90067 (424) 202-3603 Common Stock, par value $0.0001 per share GOAI NASDAQ No No Yes Yes Non-accelerated Filer true true false false false false 51059288 0.0001 31485389 The Company recognizes that cybersecurity risks present a growing and evolving challenge. We are committed to protecting our systems, networks, and data from unauthorized access, disruption, or damage that could adversely affect our operations, customers, or stakeholders. Cybersecurity Risk Management and Strategy We have implemented a multi-layered cybersecurity program designed to identify, assess, and manage material risks related to information technology systems and data. Our approach includes: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Continuous monitoring of systems for vulnerabilities, unauthorized access, and threats;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Use of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250101__20251231_zZLAPS3cAI65">third-party security assessments and tools, including firewalls, endpoint detection and response (EDR), encryption, and secure cloud infrastructure.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Regular employee training on data security, phishing awareness, and incident response protocols;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">A cybersecurity incident response plan that includes identification, containment, remediation, and notification procedures.</td></tr> </table> We align our cybersecurity controls with industry standards and frameworks, including principles derived from the NIST Cybersecurity Framework. true the Company has <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zaEOcNszcxA3">not experienced a cybersecurity incident that has materially affected our operations, reputation, or financial performance. However, like other public companies, we remain exposed to cyber threats that may arise from internal or external sources false Governance and Oversight Board Oversight: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zKdjsc1m0vB9">The Board of Directors, through the Audit Committee, has primary oversight of responsibility for cybersecurity risks. Cybersecurity matters are reviewed at least annually, or more frequently if needed, in connection with strategic planning and risk management discussions. Management Oversight: <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_z2rPXFHVZxog">Our Compliance Officer leads day-to-day cybersecurity risk management in conjunction with third-party cybersecurity consultants. Our Compliance Officer oversees our cybersecurity protocols and is responsible for ensuring the effective execution of incident response and recovery processes. Reports regarding cybersecurity risk assessments, incidents (if any), and mitigation efforts are provided to the Board at regular intervals. The Board of Directors, through the Audit Committee, has primary oversight of responsibility for cybersecurity risks. Our Compliance Officer leads day-to-day cybersecurity risk management in conjunction with third-party cybersecurity consultants. true We have audited the accompanying consolidated balance sheets of Eva Live Inc. (the ‘Company’) as of December 31, 2025, and 2024, and the related consolidated statements of operations, comprehensive income, changes in stockholders’ equity and cash flows for period ended December 31, 2025, and 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of December 31, 2025, and 2024, and the results of its operations and its cash flows for each of the period ended December 31, 2025, and 2024, in conformity with accounting principles generally accepted in the United States of America. Lateef Awojobi 7057 Lagos, Nigeria

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NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS NATURE OF OPERATIONS Background Eva Live Inc. (the “Company”) was incorporated under the laws of the State of Nevada on August 27, 2002, as International Pit Boss Gaming, Inc. On October 1, 2002, the Company merged with Pro Roads Systems, Inc. (a Florida corporation), a public shell company traded on the Pink Sheets. Pro Roads Systems, Inc. had no operations before the merger. The purpose of the merger was to change the Company’s domicile from Florida to Nevada. From its inception to 2006, the Company designed and developed software for the gaming industry. The Company changed its name on February 14, 2006, to Logo Industries Corporation and, on November 18, 2008, to Malwin Ventures Inc. On February 11, 2014, the Company announced negotiations with Impact Future Media LLC, and its President/Founder, Francois Garcia, acquired <span id="xdx_907_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_pid_dp_uPure_c20140211__us-gaap--BusinessAcquisitionAxis__custom--ImpactFutureMediaLLCMember_zsOiKIOJOwo9" title="Equity ownership percentage acquired">100% of Impact Future Media LLC and its media and entertainment assets. The Company announced the closing of this transaction on March 25, 2014. From March 2014 to September 28, 2021, the Company was involved in the entertainment, publishing, and interactive industries. The Company’s year-end is December 31. On September 28, 2021 (the “Acquisition Date”), the Company merged into EvaMedia Corp. (“EvaMedia”). Upon completion of the reverse merger, the Company acquired all issued and outstanding shares of EvaMedia’s capital stock. As a result, the Company issued 110,192,177 shares of the Company’s common stock to shareholders of EvaMedia, and immediately following the Acquisition, 111,169,525 shares of common stock were issued and outstanding. As a result, EvaMedia’s shareholders control <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20210928__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EvaMediaCorpMember_zZJUIPQNvand" title="Ownership percentage">99.12% of the issued and outstanding shares of the Company on a fully diluted basis. Following the Acquisition, David Boulette of EvaMedia became the company’s CEO, director, and controlling shareholder. He appointed two additional board members from EvaMedia, Phil Aspin and Daryl Walser. Terry Fields remained the only board member of the Company. The Company appointed Rizvan Jamal as an independent director of the Company in May 2025. The Company appointed Ali Shadman as an independent director of the Company in June 2025. As of December 31, 2025, the Company has six directors. The Company’s year-end is December 31. Current Operations We execute our business through the Eva Platform based on Artificial Intelligence, or AI, to match advertising campaigns to specific ad spots one at a time. Our system creates conversion mapping tables that allow us to increase conversion rates by analyzing those trends with optimized historical conversion rates and further capitalizing on and improving those rates. We leverage “big data,” an accumulation of data that is too large and complex for traditional database management tools to process. Since more companies are attempting to leverage big data to make strategic business decisions, we have built automated tools that analyze the data and feed the relevant information into our decision logic. We have designed our solution to optimize brand campaigns to create brand awareness and direct response campaigns with a fixed conversion point. Eva Live is a technology company that has developed an automated and intelligent advertiser campaign management platform, Eva Platform. Our Platform enables advertisers (‘customers, clients’) to buy advertising space on several digital channels to reach their desired audience. Our technology intends to address the needs of markets where high-volume advertisers want automated advertising purchases to have high conversion rates. We focus on data-driven marketing and cross-channel measurement, critical to businesses looking to optimize their marketing budget and reach audiences across all their integrated advertising efforts. We operate at the junction of digital marketing and media monetization. We enable market awareness of companies and brands by providing best-in-class digital marketing and monetization services on the Internet. Our typical customers are advertising agencies (classified under SIC7319) and businesses in various industries seeking to market their products and services using our platform, including media companies, financial institutions, and other retail entities. Most of our customers are from North America, mainly the US and Canada. For the fiscal year ending December 31, 2025, we had seventeen (17) customers, primarily from North America, compared to sixteen (16) customers for the previous period ending December 31, 2024. The top three customers represent over <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember_zaYhogIoYfW6" title="Revenve percentage">61.05% and <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember_zvaKT5bnHN03" title="Revenve percentage">60.78% of revenue for the fiscal year ending December 31 30, 2025, and 2024. Our company’s financial health is highly dependent on these top customers. If any of them were to significantly reduce their spending or cease doing business with your company, it could have a major impact on your revenue and overall financial health. Such customers advertise with the media through us and engage in media buying services such as online traffic from the Eva Platform. We also deal with businesses (as described under NAICS 541810) that utilize our in-house digital marketing capabilities, including advice, creative services, account management, production of advertising material, media planning, and buying (i.e., placing advertising). The Company earns revenues from advertisers by signing purchase or insertion orders based on Standard Terms and Conditions for Internet Advertising for Media Buys One Year or Less, Version 3.0, as defined in 4’s/IAB. We intend to offer media companies and advertising agencies a standard for conducting business acceptable to both parties based on such terms and conditions. When incorporated into an insertion order, this protocol represents the Company and its customers’ shared understanding of doing business. The Company may also sign additional documents to cover sponsorships and other arrangements involving content association, integration, and special production. The Company considers an insertion order with its customers, a binding contract with the customer, or other similar documentation reflecting the terms and conditions under which it provides products or services. As a result, the Company considers the insertion order persuasive evidence of an arrangement. Each insertion is specific to the customer, defines each party’s fee schedule, duties, and responsibilities, and is governed by 4’s/IAB Version 3.0 for renewal and termination terms, confidentiality agreement, dispute resolution, and other clauses necessary for such contract. We sign the Interactive Advertising Bureau (IAB) and the American Association of Advertising Agencies (4As) standard terms and conditions for internet advertising for media buys one year or less. We execute an Insertion Order (IO) with our customers, a formal, contractual document used in advertising. It outlines the specifics of an advertising campaign a client has agreed to run with an advertising sales agency or a publisher. It serves as a purchase order but for media space or time slots, and its primary function is to specify the obligations of all parties involved. We comply with the IO, including all Ad placement restrictions, and provide Ads to the Site specified on the IO when an Internet user visits such a Site. We sent the initial invoice upon completion of the first month’s delivery or within 30 days of completion of the IO, whichever is earlier. Our customers will make payment 30 days from receipt of the invoice or as otherwise stated in a payment schedule set forth on the IO. We hold customers liable for payments solely to the extent proceeds have cleared from Advertiser to Agency for Ads placed following the IO. We provide reports at least as often as weekly, either electronically or in writing, unless otherwise specified on the IO. Our customers may cancel the entire IO, or any portion thereof, as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">With 14 days prior written notice to us, without penalty, for any guaranteed Deliverable, including, but not limited to, CPM (cost per thousand impressions) Deliverables.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">With seven (7) days prior written notice to us, without penalty, for any non-guaranteed Deliverable, including, but not limited to, CPC (cost per clicks) Deliverables, CPL (cost per leads) Deliverables, or CPA (cost per acquisition) Deliverables, as well as some non-guaranteed CPM Deliverables.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">With 30 days prior written notice to us, without penalty, for any flat fee-based or fixed-placement Deliverables.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Either party may terminate an IO at any time if the other party is in material breach of its obligations hereunder, which breach is not cured within ten days after receipt of written notice thereof from the non-breaching party.</td></tr> </table> NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Our contract includes other standard terms and conditions, including but not limited to – force majeure, indemnification, limitation of liability, non-disclosure, data usage and ownership, privacy and laws, third-party ad serving and tracking (applicable if a third-party ad server is used), and other legally binding clauses. We execute our business through the Eva Platform based on Artificial Intelligence, or AI, to match advertising campaigns to specific ad spots one at a time. Our system creates conversion mapping tables that allow us to increase conversion rates by analyzing those trends with optimized historical conversion rates and further capitalizing on and improving those rates. We leverage “big data,” an accumulation of data that is too large and complex for traditional database management tools to process. Since more companies are attempting to leverage big data to make strategic business decisions, we have built automated tools that analyze the data and feed the relevant information into our decision logic. We have designed our solution to optimize brand campaigns to create awareness and direct response campaigns with a fixed conversion point. The Company also owns the Eva XML Platform, which buys traffic from various sources and sells that traffic to landing pages that display advertising via XML feeds. A price discrepancy exists between buying traffic on display and native platforms for specific keywords in an ad campaign and the XML search feeds. The Eval XML Platform manages the entire ad buying/selling process by integrating into Google, Microsoft, Taboola, Revcontent, Gemini, and Facebook. It allows thousands of ads to be created with the push of a button. The Eva XML Platform manages the spending depending on the performance of keywords in the ad campaign to maximize the arbitrage revenue. Russia – Ukraine Conflict The geopolitical situation in Eastern Europe intensified on February 24, 2022, with Russia’s invasion of Ukraine. The war between the two countries continues to evolve as military activity continues. The United States and certain European countries have imposed additional sanctions on Russia and specific individuals. The Company has no operation exposure in the region affected by war. As of the date of this report, there has been no disruption in our operations. AdFlare Acquisition In a related party transaction, on July 13, 2022, the Company entered into a Share Exchange Agreement (“AdFlare SEA”) with AdFlare Limited, a company duly formed under the laws of Ireland (Reg. Number: 714192) (“AdFlare”), and the shareholders of AdFlare, Phil Aspin, an individual and Stephen Adds, an individual (collectively, the “Shareholders”) whereby the Company acquired One Hundred (<span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20220713__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AdFlareAcquisitionMember_z0fuSlQ7qPDj" title="Ownership percentage">100%) percent of the issued and outstanding shares of AdFlare in exchange for <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20220713__20220713__us-gaap--BusinessAcquisitionAxis__custom--AdFlareAcquisitionMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zmCO7rDvLXcl" title="Shares exchanged with restricted stock">125,000 shares of the Company’s restricted common stock valued at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20220713__20220713__us-gaap--BusinessAcquisitionAxis__custom--AdFlareAcquisitionMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zeElsB2oN5Jh" title="Value of shares exchanged with restricted stock">1,500,000 using the discounted cash flow methodology. Mr. Phil Aspin, co-founder of AdFlare, has been a member of the Company’s Board of Directors since September 28, 2021. The Company carried out the Goodwill Impairment Analysis as of December 31, 2022, where the carrying value of the Goodwill as of December 31, 2022, is $1,500,000. The fair market value of the implied Goodwill is approximately $0, which is less than the carrying value, and thus, the impairment as of December 31, 2022, is $1,500,000. NOTE 1. BUSINESS DESCRIPTION AND NATURE OF OPERATIONS (continued) Rounding Error Due to rounding, numbers presented in the financial statements for the period ending December 31, 2025, and 2024, and throughout the report, may not add up precisely to the totals provided, and percentages may not reflect the absolute figures. Reverse Capitalization On September 28, 2021 (the ‘Acquisition Date’), the Company merged into EvaMedia Corp. (‘EvaMedia). Upon completion of the reverse merger, the Company acquired all issued and outstanding shares of EvaMedia’s capital stock. As a result, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20210928__20210928__us-gaap--BusinessAcquisitionAxis__custom--EvaMediaCorpMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zI8BXzug9Pqe">27,548,044 (<span id="xdx_907_ecustom--StockIssuedDuringPeriodSharesAcquisitionsPreSplit_pid_c20210928__20210928__us-gaap--BusinessAcquisitionAxis__custom--EvaMediaCorpMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zRdnUqInkjUf" title="Stock issued during period shares acquisitions pre split">110,192,177 pre-split) shares of the Company’s common stock to shareholders of EvaMedia, and immediately following the Acquisition, <span id="xdx_902_eus-gaap--CommonStockSharesOutstanding_iI_pid_c20210928__us-gaap--BusinessAcquisitionAxis__custom--EvaMediaCorpMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znyaLQgFgPc2" title="Common stock, shares outstanding">27,792,381 (<span id="xdx_90E_ecustom--CommonStockSharesOutstandingPreSplit_iI_pid_c20210928__us-gaap--BusinessAcquisitionAxis__custom--EvaMediaCorpMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zIskmU1UfNc8" title="Common stock shares outstanding pre split">111,169,525 pre-split) shares of common stock were issued and outstanding. As a result, EvaMedia’s shareholders control 99.12% of issued and outstanding shares of the Company on a fully diluted basis. Following the Acquisition, David Boulette of EvaMedia became the company’s CEO, director, and controlling shareholder. He appointed two additional board members from EvaMedia, Phil Aspin and Darly Walser. Terry Fields remained the only board member of the company. We determine EvaMedia an accounting acquirer based on the following facts: (i) after the reverse merger, former shareholders of EvaMedia held a majority of the voting interest of the combined company; (ii) former Board of Directors of EvaMedia possess majority control of the Board of Directors of the combined company; (iii) members of the management of EvaMedia are responsible for the management of the combined company. As such, we have treated the financial statements of EvaMedia as the historical financial statements of the combined company, and (iv) EvaMedia’s relative size measured in assets and revenues is significantly larger than that of the Company. We have identified the Company as the legal acquirer, as it is the entity that issued securities. Comparatively, we have identified EvaMedia as the legal acquiree, the entity whose equity interests are acquired. After the SEC’s order on BF Borgers CPA in May 2024, the Company reevaluated the significant transaction as reverse capitalization instead of a reverse acquisition. On September 28, 2021 (the ‘Acquisition Date’), the Company entered a reverse capitalization transaction (Acquisition) with EvaMedia Corp. (EvaMedia). As per SEC 7050 – Reverse Mergers, A reverse recapitalization is a transaction in which a shell company (as defined in Exchange Act Rule 12b-2) issues its equity interests to effect the acquisition of an operating company. Reverse recapitalization is accounted for as a capital transaction equivalent to the operating company (i.e., the accounting acquirer, EvaMedia) issuing its equity for the net assets of the shell company (the Company), followed by recapitalization. A reverse recapitalization is not accounted for as a business combination because the shell company is not a business. Since reverse recapitalization is not accounted for as a business combination, no goodwill would be recorded because of the reverse recapitalization transaction. Therefore, we have eliminated goodwill of $2,010,606 as of December 31, 2024. Rather, any excess of the fair value of the shares issued by the operating company over the value of the net monetary assets of the shell company is recognized as a reduction to equity. In a reverse recapitalization, the legal acquirer/issuer is a shell company, the Company.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation The summary of significant accounting policies presented below is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes represent the Company’s management, which is responsible for its integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects. We have applied them consistently in preparing the accompanying financial statements. Financial Statement Preparation and Use of Estimates Preparing financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclose contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates. Cash and Cash Equivalents Cash and cash equivalents include Cash on hand, deposits at banking institutions, and all highly liquid short-term investments with original maturities of 90 days or less. The Company had a cash balance of $202,524 and $76,356 as of December 31, 2025, and 2024. Accounts Receivable Accounts Receivable primarily represent the amount due from the top three (3) customers, representing 72.92% of the accounts receivable. In some cases, the customer receivables are due immediately on demand; however, in most cases, the Company offers net 30 terms or n/30 or net 60 terms or n/60, where the payment is due in full 30 or 60 days after the invoice’s date. The Company bases the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the accounts receivable balances’ age, and economic conditions that may affect a customer’s ability to pay and expected default frequency rates. Trade receivables are written off at the point when they are considered uncollectible. On December 31, 2025, and 2024, management determined that the allowance for doubtful accounts was $1,379,519 and $1,379,519, respectively. The fiscal year’s bad debt expense ended December 31, 2025, and 2024 was $0 and $25,928, respectively. Office Lease Effective May 21, 2020, the Company’s new corporate address was 1800 Century Park East, Suite 600, Los Angeles, CA 90067 (“California Lease”). The Company has signed the California Lease on a month-to-month basis, entitling the Company to use the office and conference space on a need-only basis. The new lease is $291 per month, included in the General and Administrative expenses. For the fiscal year ended December 31, 2025, and 2024, the office’s rent payment was $3,492 and $2,748 and included in the General and administrative expenses. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Our typical customers are advertising agencies classified under SIC7319 and businesses in various industries seeking to market their products and services using our platform, including media companies, financial institutions, and other retail entities. Our customers advertise with the media but perform no creative services (media buying services such as online traffic from Eva Live). We also deal with businesses (as described under NAICS 541810) organized to provide a full range of services (i.e., through in-house capabilities or subcontracting), including advice, creative services, account management, production of advertising material, media planning, and buying (i.e., placing advertising). The Company earns revenues from advertisers by signing purchase or insertion orders based on Standard Terms and Conditions for Internet Advertising for Media Buys One Year or Less, Version 3.0, as defined in 4’s/IAB. Such terms and conditions offer media companies and advertising agencies an acceptable standard for conducting business for both parties. When incorporated into an insertion order, this protocol represents the Company and its customers’ shared understanding of doing business. The Company may also sign additional documents to cover sponsorships and other arrangements involving content association, integration, and special production. The Company considers an insertion order with its customers, a binding contract with the customer, or other similar documentation reflecting the terms and conditions under which it provides products or services. As a result, the Company considers the insertion order persuasive evidence of an arrangement. Each insertion is specific to the customer, defines each party’s fee schedule, duties, and responsibilities, and is governed by 4’s/IAB Version 3.0 for renewal and termination terms, confidentiality agreement, dispute resolution, and other clauses necessary for such contract. The Company adopted ASU 2014-09 Revenue for insertion/purchase orders, or contract(s) (from now on known as ‘contracts’) received from customers. The Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services as per the contract with the customer. As a result, the Company accounts for revenue contracts with customers by applying the requirements of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606), which includes the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify the contract(s) and subsequent amendments with the customer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify all the performance obligations in the contract and subsequent amendments.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determine the transaction price for completing performance obligations.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocate the transaction price to the performance obligations in the contract.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognize the revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2018. The Company presents results for reporting periods beginning after January 1, 2018, under ASC 606, while prior period amounts are reported following legacy GAAP. In addition to the above guidelines, the Company also considers implementation guidance on warranties, customer options, licensing, and other topics. The Company considers revenue collectability, methods for measuring progress toward complete satisfaction of a performance obligation, warranties, customer options for additional goods or services, non-refundable upfront fees, licensing, customer acceptance, and other relevant categories. The Company accounts for a contract when the Company and the customer (‘parties’) have approved the contract and are committed to performing their respective obligations, where each party can identify their rights, obligations, and payment terms; the contract has commercial substance. The Company will probably collect all of the consideration substantially. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are generally net 30 days and, in some cases, due upon receipt of the invoice. The Company considers contract modification as a change in the scope or price (or both) of a contract that the parties approve. The parties describe contract modification as a change order, a variation, or an amendment. A contract modification exists when the parties to the contract approve a modification that either creates new or changes the existing enforceable rights and obligations of the parties to the contract. The Company assumes a contract modification when approved in writing, by oral agreement or implied by the customary business practice of the customer. If the parties to the contract have not agreed on a contract modification, the Company continues to apply the guidance to the existing contract until the contract modification is approved. The Company recognizes contract modification in various forms – including but not limited to partial termination, an extension of the contract term with a corresponding price increase, adding new goods and services to the contract, with or without a corresponding price change, and reducing the contract price without a change in goods or services promised. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Revenue Recognition Policy We generate revenues as a principal-based or an agency-based service provider. Under the principal-based model, the Company takes a principal position in the contract. The Company uses its platform to buy media (advertising inventory) directly from the media sellers. The Company repackages the advertising inventory for sale to Clients. The Company also performs other advertising and branding work for the Client – such as developing landing pages, websites, widget designs, banner designs, etc. The Company receives the Ad Spend or a marketing budget from the Client to perform such services. In some instances, these services are performed on a non-disclosure basis, meaning the Client does not know what the Company paid for the media space, time, or development. The Company recognizes the total Ad Spend of the Client as its revenue. Under the agency-based model, the Company acts as an agent of the Client and negotiates deals with media sellers. The Client is responsible for paying the media sellers directly or for paying the Company, which then pays the media sellers on behalf of the Client. Under the agency-based model, the Company earns revenue by charging Clients a platform fee based on a percentage of a Client’s total spend (Ad Spend) on the purchase of the advertising from the Advertising Inventory Supplier (seller). We keep a percentage of that advertising spend as a fee and remit the remainder to the seller. The Company does not have any leverage to control the cost of seller inventory before the purchase by the Client. The platform fee we intend to charge Clients is a percentage of their purchases through our platform, similar to a commission, and the platform fee is not contingent on the results of an advertising campaign. We recognize revenue upon fulfilling our contractual obligations with a completed transaction, subject to satisfying all other revenue recognition criteria. Revenue Recognition We generate revenue from Clients who enter into legally binding agreements with us to use our Eva Demand Side Platform (EVA DSP) and other digital marketing software platforms. We use the following criteria to determine revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of a legally binding contract with a customer and contract approval by all parties;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the performance obligations and rights regarding the goods or services in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of the transaction price and payment terms;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocation of the transaction price to the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognition of revenue when or as the performance obligations are satisfied; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Collectability of substantially all of the considerations is probable.</td></tr> </table> We keep agreements with each Client and seller in the form of insertion orders or MSAs, which set out the terms and conditions of the relationship and give access to our platform. Our performance obligation is to provide the use of our platform to Clients to build ad campaigns and select the advertising inventory, data, and other add-on features. From time to time, the Company will judge if it acts as the principal or agent. As a result, the Company will decide to report revenue on a gross (Ad Spend) basis when acting as a principal for the amount spent on the platform or a net basis for the platform fees charged to the Client when acting as the agent. The Company considers the following guidelines to determine if the Company is acting as a Principal or an Agent to complete its performance obligation: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">GAAP Consideration</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Principal-Based</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Agency-Based</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Is another party responsible for fulfilling the contract?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">No</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Yes</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Who owns the advertising inventory?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Company</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Media Seller/Client</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Who has the discretion in establishing prices for the other advertising inventory?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">The Company, as it owns advertising inventory and other branding collateral to resell it to the Client.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Media Seller</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">The Company’s consideration is in the form of a commission.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">No</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Yes</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Is the Company exposed to credit risk for the amount receivable/Ad Spend from the Client customer in exchange for the other party’s goods or services?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Yes, the Company carries the risk for the amount equal to the Ad Spend and is responsible for paying the media seller.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">No, the Client pays the media seller directly, or the Client pays the Company, which pays the media seller. All fully disclosed.</td></tr> </table> We intend to disaggregate revenue into categories to provide useful information to the users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows. As our customer base expands or we start licensing our platform to third parties or our customers, we intend to divide our revenues into two categories: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Campaign Revenues: Revenues derived from the principal-based model.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Subscription Revenues: Revenues sourced from the agency-based model.</td></tr> </table> At present, we derive all revenues from the principal-based model. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) For all its goods and services, at contract inception, the Company assesses the solutions or services, or bundles of solutions and services, obligated in the contract with a customer to identify each performance obligation within the contract and then evaluate whether the performance obligations are capable of being distinct and distinct within the context of the contract. Solutions and services that are not capable of being distinct and distinct within the context of the agreement are combined and treated as a single performance obligation in determining the allocation and recognition of revenue. For multi-element transactions, the Company allocates the transaction price to each performance obligation on a relative standalone selling price basis. The Company determines the standalone selling price for each item at the transaction’s inception involving these multiple elements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%">Performance Obligation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 40%">Types of Deliverables</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 36%">When Performance Obligation is Typically Satisfied</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Insertion Order for Online Advertising</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company sets up the advertising campaign on Eva’s demand-side Platform. It specifies types of ads (banner, search, video, etc.), place of the campaign (Website, mobile, or ad networks), and target of the ads (demographics, interests, etc.).</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company recognizes the consulting revenues when the customer receives services over the length of the contract. If the customer pays the Company in advance for these services, the Company records such payment as deferred revenue until the Company completes the services.</td></tr> </table> The Company assumes that the goods or services promised in the existing contract will be transferred to the customer to determine the transaction price. The Company believes the agreement will not be canceled, renewed, or modified; therefore, the transaction price includes only those the Company has rights to under the present contract. For example, suppose the Company agrees with a customer with an original term of one year and expects the customer to renew for a second year. In that case, the Company will determine the transaction price based on the initial one-year period. When choosing the transaction price, the Company first identifies the fixed consideration, including non-refundable upfront payment amounts. To allocate the transaction price, the Company allocates an amount that best represents the consideration the entity expects to receive for transferring each promised good or service to the customer. To meet the allocation objective, the Company allocates the transaction price to each performance obligation identified in the contract on a relative standalone selling price basis. In determining the standalone selling price, the Company uses the best evidence of the standalone selling price that the Company charges to similar customers in similar circumstances. The Company sometimes uses the adjusted market assessment approach to determine the standalone selling price. It evaluates the market in which it sells the goods or services and estimates the price customers would pay for those goods or services when sold separately. The Company recognizes revenue when or as it transfers the promised goods or services in the contract. The Company considers the “transfers” of the promised goods or services when the customer obtains control of the goods or services. The Company believes a customer “obtains control” of an asset when, or as, it can directly use and obtain all the remaining benefits from the asset substantially. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue related to services that the Company will provide more than one year into the future as a non-current liability. Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist principally of Cash. The Company places its Cash with a major banking institution. The Company did not have cash balances over the Federal Deposit Insurance Corporation limit on December 31, 2024. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Legal Proceedings The Company discloses a loss contingency if at least there is a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is considered probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability of pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses incurred. The Company is currently not involved in any litigation. <p id="xdx_842_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zqFJnRZtACqe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment following FASB ASC 360, Property, Plant, and Equipment. Long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that the Company may not recover the carrying amounts. An impairment charge amount is recognized if and when the asset’s carrying value exceeds the fair value. There was no impairment recorded for the fiscal year ended December 31, 2025 and 2024. Provision for Income Taxes The provision for income taxes is determined using the asset and liability method. This method calculates deferred tax assets and liabilities based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using the enacted tax rates applicable yearly. The Company utilizes a two-step approach to recognizing and measuring uncertain tax positions (“tax contingencies”). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, more than 50%, is likely to be realized upon ultimate settlement. The Company considers many factors when evaluating and estimating its tax positions and benefits, which may require periodic adjustments and may not accurately forecast actual outcomes. The Company includes interest and penalties related to tax contingencies in the provision of income taxes in the consolidated statements of operations. The Company’s management does not expect the total amount of unrecognized tax benefits to change significantly in the next 12 months. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Website and Software Development Costs By ASC 985-20, Software development costs, including costs to develop software sold, leased, or otherwise marketed, are capitalized after establishing technological feasibility, if significant. The Company amortizes the Capitalized software development costs using the straight-line amortization method over the estimated useful life of the application software. For an arrangement to be considered a software lease (as opposed to a service contract), our Eva Platform meets both of the following criteria: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The customer has the contractual right to take possession of the software at any time during the hosting period without incurring a significant penalty.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">It is feasible for the customer to either operate the software on its hardware or contract with another party (unrelated to the vendor) to host the software.</td></tr> </table> By December 2018, the Company completed the activities (planning, designing, coding, and testing) necessary to establish that it could produce and meet the design specifications of the Eva Platform and its various components. The Company estimates the useful life of the software to be three (3) years. The Company includes certain Website and app purchases as part of these capitalized costs. The capitalization of website costs is a significant portion of the total assets. The Company capitalizes on significant expenses incurred during the application development stage for internal-use software. The Company does not believe that capitalizing software development costs is material. The Company accounts for website development costs following Accounting Standards Codification 350-50 “Website Development Costs” (ASC 350-50). The Company capitalizes on external website development costs (“website costs”), which primarily include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">third-party costs related to acquiring domains and developing applications,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">as well as costs incurred to develop or acquire and customize code for web applications,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">costs to develop HTML web pages or develop templates and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">costs to create original graphics for the Website that included the design or layout of each page.</td></tr> </table> The Company also capitalizes on costs incurred in website application and infrastructure development; we account for such costs following ASC 350-50. The Company estimates the useful life of the Website to be three (3) years. The Company completed the development of the Eva Platform to sell, lease, or otherwise market the software externally. Eva Platform buys traffic from various sources and sells traffic to landing pages that display advertising via XML feeds. A price discrepancy exists between buying traffic on display and native platforms for specific keywords in an ad campaign and the XML search feeds. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) After the Company completed the technological feasibility of the Eva Platform, the Company capitalized a net cost of $792,500. The R&D expense is estimated at $47,500 per the Company’s certification provided by David Boulette, CEO. The life of the Eva/XML platform is estimated to be three years or 36 months. The Eva Platform manages the entire ad buying/selling process by integrating into Google, Microsoft, Taboola, Revcontent, Gemini, and Facebook and allows thousands of ads to be created with a push of a button. The Eva Platform manages the money spent depending on keywords’ performance in the ad campaign to maximize the arbitrage revenue. Eva Platform can function as standalone software or be sold or embedded in the Eva Platform, which the Company can lease to customers. The Company intends to sell, license, and market the Eva Platform to customers, where customers will have direct access to the software. The Company plans to install the Eva Platform on the customer’s hardware. Since the Eva Platform is fully automated, the customers can use the platform ‘as is’ without compromising the ability to use software or limiting value or utility. The Company provides both customer and technical support as part of the lease. The marginal cost of the download is insignificant. Techno-economic feasibility Studies of the Eva Platform aimed to determine the project’s technical feasibility and financial viability, assess the risks associated with its development, and list activities and related costs. From February 1, 2020, to March 15, 2020, David Boulette started the initial research and techno-feasibility into creating an XML Arbitrage Management Program branded as Eva XML Platform. Under ASC 985-20 guidance, the Company had expensed the costs incurred to establish the technological feasibility of the Eva Platform as research and development (R&D) when incurred during November 2020. The R&D expense is estimated to be $<span id="xdx_90A_eus-gaap--ResearchAndDevelopmentExpense_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_z21naPR2kwBl" title="Research and development expense">47,500. The Company has calculated hourly at $75 per hour, based on the average software developer making $<span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zbFjrhPTDRRd" title="Software developers making cost">98,000 (75th percentile, Exhibit II) to $360,000 (David Boulette’s salary). For each task conducted in techno-economic feasibility, the Company calculated that David Boulette performed the work of two software developers. The R&D expense breakdown is based on the hours spent, the complexity of work, and the expertise required of individuals and entities with relevant software and project management experience at a fair market value. By ASC 985-20, the Company considers the remaining $<span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zNjLRDvTsTj1" title="Software developers making cost">792,500 as Eva Platform software development costs (“Development Cost”), including costs to develop software sold, leased, or otherwise marketed incurred after establishing technological feasibility. From March 2020 to April 2020, the Company developed a comprehensive database, a graphic user interface, application programming interface layers (APIs), and microservice frames for each network integration. From April 2020 to October 2002, the Company began testing, adjusting, and integrating the platform with big data and ad service providers such as Google, Bing, Facebook, and Taboola. In November 2020, the Company began running end–to–end system performance tests with live test campaigns. The Company has capitalized the ‘Development Cost’ with similar costs as Website and App Purchases and Eva Live website development costs, collectively known as the Eva Platform. The Eva Platform can be leased as a standalone module or embedded in the Eva Platform. The Eva Platform is an automated and intelligent advertiser campaign management platform (‘Eva Platform’). The platform enables advertisers to buy advertising space on several digital channels to reach their desired audience effectively. The Company sells, licenses, and markets the Eva Platform to customers, where customers will have direct access to the software. As the Company leased the Eva XML platform in December 2020, the Company began the amortization of the capitalized costs and reported the costs at the net realizable value. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Share-based compensation to employees and non-employees The Company uses ASC 718 guidance to apply share-based compensation accounting to certain employees and non-employee individuals, such as outsourced employees, non-employee directors, and consultants performing management functions, are employees or non-employees. The differences in the accounting for share-based payment awards granted to an employee versus a non-employee relate to the measurement date and recognition requirements. The Company believes an employee is the one who has the right to exercise sufficient control to establish an employer-employee relationship based on common law, as illustrated in case law and currently under US Internal Revenue Service (IRS) Revenue Ruling 87-41. Restricted securities are securities acquired in unregistered, private sales from the Company or an affiliate. The restricted securities require the owner to follow the US Securities Exchange Commission guidelines defined under Rule 144 - Selling Restricted and Control Securities. On the other hand, restricted shares issued for consideration other than for goods or employee services are fully paid for immediately. As a result, the Company has expensed these shares at the time of the contract. There is no vesting period for non-employees. Fair Value The Company uses current market values to recognize certain assets and liabilities at a fair value. Fair value is the estimated price at which an asset can be sold or a liability settled in an orderly transaction with a third party under current market conditions. The Company uses the following methods and valuation techniques for deriving fair values: Market Approach – The market approach uses the prices associated with actual market transactions for similar or identical assets and liabilities to derive a fair value. Income Approach – The income approach uses estimated future cash flows or earnings, adjusted by a discount rate representing the time value of money and the risk of cash flows not being achieved, to derive a discounted present value. Cost Approach – The cost approach uses the estimated cost to replace an asset adjusted for the obsolescence of the existing asset. The Company ranks the fair value hierarchy of information sources from Level 1 (best) to Level 3 (worst). The Company uses these three levels to select inputs for valuation techniques: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level I</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 3</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 is a quoted price for an identical item in an active market on the measurement date. This is the most reliable evidence of fair value and is used whenever this information is available.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 is directly or indirectly observable inputs other than quoted prices. An example of a Level 2 input is a valuation multiple for a business unit based on comparable entities’ sales.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 is an unobservable input. It may include the Company’s data, adjusted for other reasonably available information. Examples of a Level 3 input are an internally generated financial forecast.</td></tr> </table> Basic and Diluted Income (Loss) per Share The Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of December 31, 2025, and 2024, the Company had 31,341,436 and 31,019,795 basic and dilutive shares issued and outstanding, respectively. Common stock equivalents were anti-dilutive during the fiscal year ending December 31, 2024, due to a net loss of $3,753,268. Common equivalent shares are excluded from the computation since their effect is anti-dilutive. Common stock equivalents were dilutive during the fiscal year ending December 31, 2025, due to a net income of $8,127,313. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Recent Accounting Pronouncements Pronouncements Adopted in the Current Year In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires enhanced disclosures about significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), an amount for other segment items by reportable segment, and additional disclosures regarding the CODM’s use of segment information in assessing performance and allocating resources. The standard also requires that all existing annual segment disclosures be provided in interim periods. This standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07 for the fiscal year ended December 31, 2025. The Company operates as a single operating and reportable segment; accordingly, the adoption resulted in enhanced disclosures but did not change the Company’s segment reporting structure. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures, including a standardized rate reconciliation table with specified categories and disaggregation of income taxes paid by jurisdiction. This standard is effective for annual periods beginning after December 15, 2024, for public business entities. The Company adopted ASU 2023-09 for the fiscal year ended December 31, 2025. The adoption resulted in enhanced income tax disclosures but did not have a material impact on the Company’s consolidated financial statements. Pronouncements Not Yet Effective In November 2024, the FASB issued ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40), which requires public business entities to disclose disaggregated information about certain expense categories presented on the face of the income statement, including purchases of inventory, employee compensation, depreciation, amortization, and depletion, in the notes to the financial statements. In January 2025, the FASB issued ASU 2025-01, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date, which clarified the effective date of ASU 2024-03. This standard is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of this standard on its disclosures. In March 2025, the FASB issued ASU 2025-02, Consolidation (Topic 810): Voting Model Improvements for Legal Entities Under Common Control, which simplifies the consolidation assessment for entities under common control by broadening the scope of the variable interest entity (“VIE”) exemption and refining the voting interest model. This standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

Basis of Presentation and Principles of Consolidation The summary of significant accounting policies presented below is designed to assist in understanding the Company’s financial statements. Such financial statements and accompanying notes represent the Company’s management, which is responsible for its integrity and objectivity. These accounting policies conform to accounting principles generally accepted in the United States of America (“GAAP”) in all material respects. We have applied them consistently in preparing the accompanying financial statements.

Financial Statement Preparation and Use of Estimates Preparing financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclose contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.

Cash and Cash Equivalents Cash and cash equivalents include Cash on hand, deposits at banking institutions, and all highly liquid short-term investments with original maturities of 90 days or less. The Company had a cash balance of $202,524 and $76,356 as of December 31, 2025, and 2024.

202524

76356

Accounts Receivable Accounts Receivable primarily represent the amount due from the top three (3) customers, representing 72.92% of the accounts receivable. In some cases, the customer receivables are due immediately on demand; however, in most cases, the Company offers net 30 terms or n/30 or net 60 terms or n/60, where the payment is due in full 30 or 60 days after the invoice’s date. The Company bases the allowance for doubtful accounts on its assessment of the collectability of customer accounts. The Company regularly reviews the allowance by considering historical experience, credit quality, the accounts receivable balances’ age, and economic conditions that may affect a customer’s ability to pay and expected default frequency rates. Trade receivables are written off at the point when they are considered uncollectible. On December 31, 2025, and 2024, management determined that the allowance for doubtful accounts was $1,379,519 and $1,379,519, respectively. The fiscal year’s bad debt expense ended December 31, 2025, and 2024 was $0 and $25,928, respectively.

1379519

25928

Office Lease Effective May 21, 2020, the Company’s new corporate address was 1800 Century Park East, Suite 600, Los Angeles, CA 90067 (“California Lease”). The Company has signed the California Lease on a month-to-month basis, entitling the Company to use the office and conference space on a need-only basis. The new lease is $291 per month, included in the General and Administrative expenses. For the fiscal year ended December 31, 2025, and 2024, the office’s rent payment was $3,492 and $2,748 and included in the General and administrative expenses. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Our typical customers are advertising agencies classified under SIC7319 and businesses in various industries seeking to market their products and services using our platform, including media companies, financial institutions, and other retail entities. Our customers advertise with the media but perform no creative services (media buying services such as online traffic from Eva Live). We also deal with businesses (as described under NAICS 541810) organized to provide a full range of services (i.e., through in-house capabilities or subcontracting), including advice, creative services, account management, production of advertising material, media planning, and buying (i.e., placing advertising). The Company earns revenues from advertisers by signing purchase or insertion orders based on Standard Terms and Conditions for Internet Advertising for Media Buys One Year or Less, Version 3.0, as defined in 4’s/IAB. Such terms and conditions offer media companies and advertising agencies an acceptable standard for conducting business for both parties. When incorporated into an insertion order, this protocol represents the Company and its customers’ shared understanding of doing business. The Company may also sign additional documents to cover sponsorships and other arrangements involving content association, integration, and special production. The Company considers an insertion order with its customers, a binding contract with the customer, or other similar documentation reflecting the terms and conditions under which it provides products or services. As a result, the Company considers the insertion order persuasive evidence of an arrangement. Each insertion is specific to the customer, defines each party’s fee schedule, duties, and responsibilities, and is governed by 4’s/IAB Version 3.0 for renewal and termination terms, confidentiality agreement, dispute resolution, and other clauses necessary for such contract. The Company adopted ASU 2014-09 Revenue for insertion/purchase orders, or contract(s) (from now on known as ‘contracts’) received from customers. The Company recognizes revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services as per the contract with the customer. As a result, the Company accounts for revenue contracts with customers by applying the requirements of Accounting Standards Codification Topic 606, Revenue from Contracts with Customers (Topic 606), which includes the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify the contract(s) and subsequent amendments with the customer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identify all the performance obligations in the contract and subsequent amendments.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determine the transaction price for completing performance obligations.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocate the transaction price to the performance obligations in the contract.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognize the revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> The Company adopted ASC 606 using the modified retrospective method applied to all contracts not completed as of January 1, 2018. The Company presents results for reporting periods beginning after January 1, 2018, under ASC 606, while prior period amounts are reported following legacy GAAP. In addition to the above guidelines, the Company also considers implementation guidance on warranties, customer options, licensing, and other topics. The Company considers revenue collectability, methods for measuring progress toward complete satisfaction of a performance obligation, warranties, customer options for additional goods or services, non-refundable upfront fees, licensing, customer acceptance, and other relevant categories. The Company accounts for a contract when the Company and the customer (‘parties’) have approved the contract and are committed to performing their respective obligations, where each party can identify their rights, obligations, and payment terms; the contract has commercial substance. The Company will probably collect all of the consideration substantially. Revenue is recognized when performance obligations are satisfied by transferring control of the promised service to a customer. The Company fixes the transaction price for goods and services at contract inception. The Company’s standard payment terms are generally net 30 days and, in some cases, due upon receipt of the invoice. The Company considers contract modification as a change in the scope or price (or both) of a contract that the parties approve. The parties describe contract modification as a change order, a variation, or an amendment. A contract modification exists when the parties to the contract approve a modification that either creates new or changes the existing enforceable rights and obligations of the parties to the contract. The Company assumes a contract modification when approved in writing, by oral agreement or implied by the customary business practice of the customer. If the parties to the contract have not agreed on a contract modification, the Company continues to apply the guidance to the existing contract until the contract modification is approved. The Company recognizes contract modification in various forms – including but not limited to partial termination, an extension of the contract term with a corresponding price increase, adding new goods and services to the contract, with or without a corresponding price change, and reducing the contract price without a change in goods or services promised. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Revenue Recognition Policy We generate revenues as a principal-based or an agency-based service provider. Under the principal-based model, the Company takes a principal position in the contract. The Company uses its platform to buy media (advertising inventory) directly from the media sellers. The Company repackages the advertising inventory for sale to Clients. The Company also performs other advertising and branding work for the Client – such as developing landing pages, websites, widget designs, banner designs, etc. The Company receives the Ad Spend or a marketing budget from the Client to perform such services. In some instances, these services are performed on a non-disclosure basis, meaning the Client does not know what the Company paid for the media space, time, or development. The Company recognizes the total Ad Spend of the Client as its revenue. Under the agency-based model, the Company acts as an agent of the Client and negotiates deals with media sellers. The Client is responsible for paying the media sellers directly or for paying the Company, which then pays the media sellers on behalf of the Client. Under the agency-based model, the Company earns revenue by charging Clients a platform fee based on a percentage of a Client’s total spend (Ad Spend) on the purchase of the advertising from the Advertising Inventory Supplier (seller). We keep a percentage of that advertising spend as a fee and remit the remainder to the seller. The Company does not have any leverage to control the cost of seller inventory before the purchase by the Client. The platform fee we intend to charge Clients is a percentage of their purchases through our platform, similar to a commission, and the platform fee is not contingent on the results of an advertising campaign. We recognize revenue upon fulfilling our contractual obligations with a completed transaction, subject to satisfying all other revenue recognition criteria. Revenue Recognition We generate revenue from Clients who enter into legally binding agreements with us to use our Eva Demand Side Platform (EVA DSP) and other digital marketing software platforms. We use the following criteria to determine revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of a legally binding contract with a customer and contract approval by all parties;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Identification of the performance obligations and rights regarding the goods or services in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Determination of the transaction price and payment terms;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Allocation of the transaction price to the performance obligations in the contract;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Recognition of revenue when or as the performance obligations are satisfied; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Collectability of substantially all of the considerations is probable.</td></tr> </table> We keep agreements with each Client and seller in the form of insertion orders or MSAs, which set out the terms and conditions of the relationship and give access to our platform. Our performance obligation is to provide the use of our platform to Clients to build ad campaigns and select the advertising inventory, data, and other add-on features. From time to time, the Company will judge if it acts as the principal or agent. As a result, the Company will decide to report revenue on a gross (Ad Spend) basis when acting as a principal for the amount spent on the platform or a net basis for the platform fees charged to the Client when acting as the agent. The Company considers the following guidelines to determine if the Company is acting as a Principal or an Agent to complete its performance obligation: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">GAAP Consideration</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Principal-Based</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Agency-Based</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Is another party responsible for fulfilling the contract?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">No</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Yes</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Who owns the advertising inventory?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Company</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Media Seller/Client</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Who has the discretion in establishing prices for the other advertising inventory?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">The Company, as it owns advertising inventory and other branding collateral to resell it to the Client.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Media Seller</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">The Company’s consideration is in the form of a commission.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">No</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Yes</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Is the Company exposed to credit risk for the amount receivable/Ad Spend from the Client customer in exchange for the other party’s goods or services?</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">Yes, the Company carries the risk for the amount equal to the Ad Spend and is responsible for paying the media seller.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">No, the Client pays the media seller directly, or the Client pays the Company, which pays the media seller. All fully disclosed.</td></tr> </table> We intend to disaggregate revenue into categories to provide useful information to the users of financial statements about the nature, amount, timing, and uncertainty of revenue and cash flows. As our customer base expands or we start licensing our platform to third parties or our customers, we intend to divide our revenues into two categories: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Campaign Revenues: Revenues derived from the principal-based model.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Subscription Revenues: Revenues sourced from the agency-based model.</td></tr> </table> At present, we derive all revenues from the principal-based model. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) For all its goods and services, at contract inception, the Company assesses the solutions or services, or bundles of solutions and services, obligated in the contract with a customer to identify each performance obligation within the contract and then evaluate whether the performance obligations are capable of being distinct and distinct within the context of the contract. Solutions and services that are not capable of being distinct and distinct within the context of the agreement are combined and treated as a single performance obligation in determining the allocation and recognition of revenue. For multi-element transactions, the Company allocates the transaction price to each performance obligation on a relative standalone selling price basis. The Company determines the standalone selling price for each item at the transaction’s inception involving these multiple elements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 20%">Performance Obligation</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 40%">Types of Deliverables</td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 36%">When Performance Obligation is Typically Satisfied</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Insertion Order for Online Advertising</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company sets up the advertising campaign on Eva’s demand-side Platform. It specifies types of ads (banner, search, video, etc.), place of the campaign (Website, mobile, or ad networks), and target of the ads (demographics, interests, etc.).</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company recognizes the consulting revenues when the customer receives services over the length of the contract. If the customer pays the Company in advance for these services, the Company records such payment as deferred revenue until the Company completes the services.</td></tr> </table> The Company assumes that the goods or services promised in the existing contract will be transferred to the customer to determine the transaction price. The Company believes the agreement will not be canceled, renewed, or modified; therefore, the transaction price includes only those the Company has rights to under the present contract. For example, suppose the Company agrees with a customer with an original term of one year and expects the customer to renew for a second year. In that case, the Company will determine the transaction price based on the initial one-year period. When choosing the transaction price, the Company first identifies the fixed consideration, including non-refundable upfront payment amounts. To allocate the transaction price, the Company allocates an amount that best represents the consideration the entity expects to receive for transferring each promised good or service to the customer. To meet the allocation objective, the Company allocates the transaction price to each performance obligation identified in the contract on a relative standalone selling price basis. In determining the standalone selling price, the Company uses the best evidence of the standalone selling price that the Company charges to similar customers in similar circumstances. The Company sometimes uses the adjusted market assessment approach to determine the standalone selling price. It evaluates the market in which it sells the goods or services and estimates the price customers would pay for those goods or services when sold separately. The Company recognizes revenue when or as it transfers the promised goods or services in the contract. The Company considers the “transfers” of the promised goods or services when the customer obtains control of the goods or services. The Company believes a customer “obtains control” of an asset when, or as, it can directly use and obtain all the remaining benefits from the asset substantially. The Company recognizes deferred revenue related to services it will deliver within one year as a current liability. The Company presents deferred revenue related to services that the Company will provide more than one year into the future as a non-current liability.

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Concentrations of Credit Risk Financial instruments that potentially subject the Company to concentration of credit risk consist principally of Cash. The Company places its Cash with a major banking institution. The Company did not have cash balances over the Federal Deposit Insurance Corporation limit on December 31, 2024. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Legal Proceedings The Company discloses a loss contingency if at least there is a reasonable possibility that a material loss has been incurred. The Company records its best estimate of loss related to pending legal proceedings when the loss is considered probable, and the amount can be reasonably estimated. The Company can reasonably estimate a range of losses with no best estimate; the Company records the minimum estimated liability. As additional information becomes available, the Company assesses the potential liability of pending legal proceedings, revises its estimates, and updates its disclosures accordingly. The Company’s legal costs associated with defending itself are recorded as expenses incurred. The Company is currently not involved in any litigation.

<p id="xdx_842_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsIncludingIntangibleAssetsPolicyPolicyTextBlock_zqFJnRZtACqe" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment following FASB ASC 360, Property, Plant, and Equipment. Long-lived assets are tested for recoverability whenever events or changes in circumstances indicate that the Company may not recover the carrying amounts. An impairment charge amount is recognized if and when the asset’s carrying value exceeds the fair value. There was no impairment recorded for the fiscal year ended December 31, 2025 and 2024.

Provision for Income Taxes The provision for income taxes is determined using the asset and liability method. This method calculates deferred tax assets and liabilities based on the temporary differences between the consolidated financial statement and income tax bases of assets and liabilities using the enacted tax rates applicable yearly. The Company utilizes a two-step approach to recognizing and measuring uncertain tax positions (“tax contingencies”). The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount, more than 50%, is likely to be realized upon ultimate settlement. The Company considers many factors when evaluating and estimating its tax positions and benefits, which may require periodic adjustments and may not accurately forecast actual outcomes. The Company includes interest and penalties related to tax contingencies in the provision of income taxes in the consolidated statements of operations. The Company’s management does not expect the total amount of unrecognized tax benefits to change significantly in the next 12 months. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

Website and Software Development Costs By ASC 985-20, Software development costs, including costs to develop software sold, leased, or otherwise marketed, are capitalized after establishing technological feasibility, if significant. The Company amortizes the Capitalized software development costs using the straight-line amortization method over the estimated useful life of the application software. For an arrangement to be considered a software lease (as opposed to a service contract), our Eva Platform meets both of the following criteria: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The customer has the contractual right to take possession of the software at any time during the hosting period without incurring a significant penalty.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">b)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">It is feasible for the customer to either operate the software on its hardware or contract with another party (unrelated to the vendor) to host the software.</td></tr> </table> By December 2018, the Company completed the activities (planning, designing, coding, and testing) necessary to establish that it could produce and meet the design specifications of the Eva Platform and its various components. The Company estimates the useful life of the software to be three (3) years. The Company includes certain Website and app purchases as part of these capitalized costs. The capitalization of website costs is a significant portion of the total assets. The Company capitalizes on significant expenses incurred during the application development stage for internal-use software. The Company does not believe that capitalizing software development costs is material. The Company accounts for website development costs following Accounting Standards Codification 350-50 “Website Development Costs” (ASC 350-50). The Company capitalizes on external website development costs (“website costs”), which primarily include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">third-party costs related to acquiring domains and developing applications,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">as well as costs incurred to develop or acquire and customize code for web applications,</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">costs to develop HTML web pages or develop templates and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">costs to create original graphics for the Website that included the design or layout of each page.</td></tr> </table> The Company also capitalizes on costs incurred in website application and infrastructure development; we account for such costs following ASC 350-50. The Company estimates the useful life of the Website to be three (3) years. The Company completed the development of the Eva Platform to sell, lease, or otherwise market the software externally. Eva Platform buys traffic from various sources and sells traffic to landing pages that display advertising via XML feeds. A price discrepancy exists between buying traffic on display and native platforms for specific keywords in an ad campaign and the XML search feeds. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) After the Company completed the technological feasibility of the Eva Platform, the Company capitalized a net cost of $792,500. The R&D expense is estimated at $47,500 per the Company’s certification provided by David Boulette, CEO. The life of the Eva/XML platform is estimated to be three years or 36 months. The Eva Platform manages the entire ad buying/selling process by integrating into Google, Microsoft, Taboola, Revcontent, Gemini, and Facebook and allows thousands of ads to be created with a push of a button. The Eva Platform manages the money spent depending on keywords’ performance in the ad campaign to maximize the arbitrage revenue. Eva Platform can function as standalone software or be sold or embedded in the Eva Platform, which the Company can lease to customers. The Company intends to sell, license, and market the Eva Platform to customers, where customers will have direct access to the software. The Company plans to install the Eva Platform on the customer’s hardware. Since the Eva Platform is fully automated, the customers can use the platform ‘as is’ without compromising the ability to use software or limiting value or utility. The Company provides both customer and technical support as part of the lease. The marginal cost of the download is insignificant. Techno-economic feasibility Studies of the Eva Platform aimed to determine the project’s technical feasibility and financial viability, assess the risks associated with its development, and list activities and related costs. From February 1, 2020, to March 15, 2020, David Boulette started the initial research and techno-feasibility into creating an XML Arbitrage Management Program branded as Eva XML Platform. Under ASC 985-20 guidance, the Company had expensed the costs incurred to establish the technological feasibility of the Eva Platform as research and development (R&D) when incurred during November 2020. The R&D expense is estimated to be $<span id="xdx_90A_eus-gaap--ResearchAndDevelopmentExpense_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_z21naPR2kwBl" title="Research and development expense">47,500. The Company has calculated hourly at $75 per hour, based on the average software developer making $<span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zbFjrhPTDRRd" title="Software developers making cost">98,000 (75th percentile, Exhibit II) to $360,000 (David Boulette’s salary). For each task conducted in techno-economic feasibility, the Company calculated that David Boulette performed the work of two software developers. The R&D expense breakdown is based on the hours spent, the complexity of work, and the expertise required of individuals and entities with relevant software and project management experience at a fair market value. By ASC 985-20, the Company considers the remaining $<span id="xdx_902_eus-gaap--PropertyPlantAndEquipmentGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zNjLRDvTsTj1" title="Software developers making cost">792,500 as Eva Platform software development costs (“Development Cost”), including costs to develop software sold, leased, or otherwise marketed incurred after establishing technological feasibility. From March 2020 to April 2020, the Company developed a comprehensive database, a graphic user interface, application programming interface layers (APIs), and microservice frames for each network integration. From April 2020 to October 2002, the Company began testing, adjusting, and integrating the platform with big data and ad service providers such as Google, Bing, Facebook, and Taboola. In November 2020, the Company began running end–to–end system performance tests with live test campaigns. The Company has capitalized the ‘Development Cost’ with similar costs as Website and App Purchases and Eva Live website development costs, collectively known as the Eva Platform. The Eva Platform can be leased as a standalone module or embedded in the Eva Platform. The Eva Platform is an automated and intelligent advertiser campaign management platform (‘Eva Platform’). The platform enables advertisers to buy advertising space on several digital channels to reach their desired audience effectively. The Company sells, licenses, and markets the Eva Platform to customers, where customers will have direct access to the software. As the Company leased the Eva XML platform in December 2020, the Company began the amortization of the capitalized costs and reported the costs at the net realizable value. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

P3Y

792500

47500

P36M

47500

98000

360000

792500

Share-based compensation to employees and non-employees The Company uses ASC 718 guidance to apply share-based compensation accounting to certain employees and non-employee individuals, such as outsourced employees, non-employee directors, and consultants performing management functions, are employees or non-employees. The differences in the accounting for share-based payment awards granted to an employee versus a non-employee relate to the measurement date and recognition requirements. The Company believes an employee is the one who has the right to exercise sufficient control to establish an employer-employee relationship based on common law, as illustrated in case law and currently under US Internal Revenue Service (IRS) Revenue Ruling 87-41. Restricted securities are securities acquired in unregistered, private sales from the Company or an affiliate. The restricted securities require the owner to follow the US Securities Exchange Commission guidelines defined under Rule 144 - Selling Restricted and Control Securities. On the other hand, restricted shares issued for consideration other than for goods or employee services are fully paid for immediately. As a result, the Company has expensed these shares at the time of the contract. There is no vesting period for non-employees.

Fair Value The Company uses current market values to recognize certain assets and liabilities at a fair value. Fair value is the estimated price at which an asset can be sold or a liability settled in an orderly transaction with a third party under current market conditions. The Company uses the following methods and valuation techniques for deriving fair values: Market Approach – The market approach uses the prices associated with actual market transactions for similar or identical assets and liabilities to derive a fair value. Income Approach – The income approach uses estimated future cash flows or earnings, adjusted by a discount rate representing the time value of money and the risk of cash flows not being achieved, to derive a discounted present value. Cost Approach – The cost approach uses the estimated cost to replace an asset adjusted for the obsolescence of the existing asset. The Company ranks the fair value hierarchy of information sources from Level 1 (best) to Level 3 (worst). The Company uses these three levels to select inputs for valuation techniques: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level I</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 32%; text-align: center">Level 3</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 1 is a quoted price for an identical item in an active market on the measurement date. This is the most reliable evidence of fair value and is used whenever this information is available.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 2 is directly or indirectly observable inputs other than quoted prices. An example of a Level 2 input is a valuation multiple for a business unit based on comparable entities’ sales.</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Level 3 is an unobservable input. It may include the Company’s data, adjusted for other reasonably available information. Examples of a Level 3 input are an internally generated financial forecast.</td></tr> </table>

Basic and Diluted Income (Loss) per Share The Company follows ASC 260, Earnings Per Share, to account for earnings per share. Basic earnings per share (“EPS”) calculations are determined by dividing net loss by the weighted average number of shares of common stock outstanding during the year. Diluted earnings per share calculations are determined by dividing net income by the weighted average number of common shares and dilutive common share equivalents outstanding. As of December 31, 2025, and 2024, the Company had 31,341,436 and 31,019,795 basic and dilutive shares issued and outstanding, respectively. Common stock equivalents were anti-dilutive during the fiscal year ending December 31, 2024, due to a net loss of $3,753,268. Common equivalent shares are excluded from the computation since their effect is anti-dilutive. Common stock equivalents were dilutive during the fiscal year ending December 31, 2025, due to a net income of $8,127,313. NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

31341436

31019795

3753268

8127313

Recent Accounting Pronouncements Pronouncements Adopted in the Current Year In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires enhanced disclosures about significant segment expenses that are regularly provided to the chief operating decision maker (“CODM”), an amount for other segment items by reportable segment, and additional disclosures regarding the CODM’s use of segment information in assessing performance and allocating resources. The standard also requires that all existing annual segment disclosures be provided in interim periods. This standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted ASU 2023-07 for the fiscal year ended December 31, 2025. The Company operates as a single operating and reportable segment; accordingly, the adoption resulted in enhanced disclosures but did not change the Company’s segment reporting structure. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires enhanced income tax disclosures, including a standardized rate reconciliation table with specified categories and disaggregation of income taxes paid by jurisdiction. This standard is effective for annual periods beginning after December 15, 2024, for public business entities. The Company adopted ASU 2023-09 for the fiscal year ended December 31, 2025. The adoption resulted in enhanced income tax disclosures but did not have a material impact on the Company’s consolidated financial statements. Pronouncements Not Yet Effective In November 2024, the FASB issued ASU 2024-03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40), which requires public business entities to disclose disaggregated information about certain expense categories presented on the face of the income statement, including purchases of inventory, employee compensation, depreciation, amortization, and depletion, in the notes to the financial statements. In January 2025, the FASB issued ASU 2025-01, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date, which clarified the effective date of ASU 2024-03. This standard is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of this standard on its disclosures. In March 2025, the FASB issued ASU 2025-02, Consolidation (Topic 810): Voting Model Improvements for Legal Entities Under Common Control, which simplifies the consolidation assessment for entities under common control by broadening the scope of the variable interest entity (“VIE”) exemption and refining the voting interest model. This standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, with early adoption permitted. The Company is currently evaluating the impact of this standard on its consolidated financial statements. Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the United States Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.

NOTE 3 – GOING CONCERN As of December 31, 2025, the Company had an accumulated deficit of $20,342,362 and has not yet generated significant revenues to achieve positive cash flow from operations sufficient to cover ongoing expenses. As a result, our independent auditors included an explanatory paragraph in their report on the audited financial statements for the fiscal years ended December 31, 2025, and 2024, expressing substantial doubt about the Company’s ability to continue as a going concern. Our financial statements include additional disclosures outlining the factors contributing to this assessment. They do not include any adjustments related to the recoverability or classification of asset-carrying amounts or the amounts and classification of liabilities, which may be necessary if the Company is unable to continue operations. Management has evaluated the Company’s ability to meet its obligations over the next twelve months by considering a range of factors, including general economic conditions, key industry indicators, operating performance, capital expenditures, future commitments, and overall liquidity. If the Company is unable to generate sufficient revenues by December 31, 2025, and collect its accounts receivable in a timely manner, we will require additional capital through funding from existing or new investors, further cost reductions, and strategic adjustments to improve operational cash flow. The accumulated deficit on December 31, 2025, and 2024 was $20,342,362 and $28,469,675, respectively. During the fiscal year ended December 31, 2025, and 2024, the Company incurred a net income and a net loss of $8,127,313 and $3,753,268. The working capital surplus and deficit as of December 31, 2025, and 2024 were $9,679,283 and $1,560,391. Since its inception, the Company has sustained recurring losses and negative cash flows from operations. As of December 31, 2025, the Company had $202,524 cash on hand. The Company believes that future cash flows may not be sufficient to meet its debt obligations as they become due in the ordinary course of business for the foreseeable future. The Company continues to experience negative cash flows from operations due to increase in payment of its receivables and the ongoing requirement for substantial additional capital investment to develop its Eva Platform. The Company must raise additional capital to accomplish its growth plan over twelve to twenty-four months. The Company expects to obtain additional funding through private equity or public markets. However, there can be no assurance about the availability or terms, such as financing and capital, that might be available. The Company’s ability to continue as a going concern may depend on the success of management’s plans. The consolidated financial statements do not include any adjustments relating to the recoverability and classification of assets or the amounts and liabilities that might be necessary should the Company not continue as a going concern. To the extent the Company’s operations need to be improved to fund the Company’s capital requirements, the Company may attempt to enter into a revolving loan agreement with financial institutions or try to raise capital through the sale of additional capital stock issuance of debt. The Company intends to continue its efforts to enhance its revenue from its diversified portfolio of technological solutions, become cash flow positive, and raise funds through private placement offerings and debt financing. As the Company increases its customer base globally and accepts its Eva Platform, it intends to acquire long-lived assets that will provide a future economic benefit beyond fiscal 2025.

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8127313

-3753268

9679283 1560391

202524

NOTE 4 – CAPITALIZED WEBSITE AND SOFTWARE DEVELOPMENT COSTS During the fiscal year ended December 31, 2025, and 2024, the estimated remaining weighted-average useful life of the Company’s capitalized software was three (3) years. The Company recognizes amortization expenses for capitalized software on a straight-line basis. At December 31, 2025, and 2024, there was no gross or unamortized balance of capitalized software costs. As the software is fully amortized, there is no estimated amortization expense in 2024 and beyond. The Company has estimated aggregate amortization expenses for each of the five succeeding fiscal years based on the estimated software asset’s lifespan of three (<span id="xdx_904_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zzu2QoNxwtL4" title="Weighted-average useful life">3) years.

P3Y

NOTE 5 – FURNITURE & FIXTURES Furniture and fixtures are stated at cost, net of accumulated depreciation. Costs include all expenditures directly attributable to the acquisition, including shipping, installation, and setup costs. Depreciation Method: Depreciation is calculated using the straight-line method over the estimated useful lives of the respective assets. Estimated Useful Lives: Furniture and Fixtures: <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MinimumMember_zmRiRMMKuD38" title="Property plant and equipment">5 to <span id="xdx_90D_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember__srt--RangeAxis__srt--MaximumMember_zXVKP5lBDhY4" title="Property plant and equipment, estimated useful lives">7 years Commencement of Depreciation: Depreciation begins when the asset is placed into service and continues through the end of its estimated useful life or until it is disposed of or retired. Review of Useful Lives and Residual Value: The estimated useful lives and residual values of furniture and fixtures are reviewed at least annually. Adjustments are made prospectively if there are changes in the expected pattern of economic benefits. Disposals and Retirements: Upon disposal or retirement of furniture and fixtures, the asset cost and related accumulated depreciation are removed from the accounts. Any resulting gain or loss is recognized in the statement of operations. Impairment: Furniture and fixtures are evaluated for impairment when events or changes in circumstances indicate that the carrying value of the assets may not be recoverable. An impairment loss is recognized if the asset’s carrying amount exceeds its estimated future cash flows. The Company purchased net furniture valued at $14,919 at the end of the fiscal year 2025. As the Company has not placed the furniture into service, there is no depreciation expense for the fiscal year ended December 31, 2025.

P5Y

P7Y

14919

NOTE 6 – COMMITMENTS AND CONTINGENCIES Office Facility and Other Operating Leases As of September 28, 2021, the Company’s new corporate address was 1800 Century Park East, Suite 600, Los Angeles, CA 90067 (“California Lease”). The Company has signed the California Lease on a month-to-month basis, entitling the Company to use the office and conference space on a need-only basis. The new lease is $291 per month, which is included in the general and administrative expenses. For the fiscal year that ended December 31, 2025, and 2024, the office’s rent payment was $3,492, and $2,748 was included in the general and administrative expenses. Employment Agreement Boulette Employment Agreement. On May 31, 2025, the Company entered into an Employment Agreement with David Boulette (the “Boulette Employment Agreement”), appointing Boulette as Chief Executive Officer. The Boulette Employment Agreement has no fixed term and continues until terminated by either party in accordance with its provisions. Under the Boulette Employment Agreement, Boulette is entitled to: Base Salary: An annual base salary of $552,000 ($46,000 monthly), payable in accordance with the Company’s regular payroll schedule. Performance Bonus: An annual performance bonus equivalent to 5% of the Company’s net profits before taxes, as determined by the Board of Directors based on the Company’s audited financial statements for the preceding fiscal year. Equity Compensation: Pursuant to the Executive Stock Options Plan dated May 31, 2025, Boulette was granted 20,000,000 stock options to acquire shares of the Company’s common stock at an exercise price of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zUGeNbexL8se" title="Exercise price">0.10 per share. No options vest prior to January 1, 2026 (the “Cliff Vesting Date”). On the Cliff Vesting Date, 20% of the options (<span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zIXfSoqbjWcc" title="Stock options vested">4,000,000 shares) vest, with an additional 20% vesting on each of the following four anniversaries of the grant date (May 31, 2026 through May 31, 2029), subject to continued employment. Any unvested options are forfeited upon termination prior to the Cliff Vesting Date. In the event of a Change in Control, all unvested options become fully vested and immediately exercisable. As of December 31, 2025, no options had vested and no stock-based compensation expense was recognized during the fiscal year ended December 31, 2025. The Company will begin recognizing stock-based compensation expense over the requisite service period beginning in fiscal 2026 upon the initial vesting of the options. Benefits and Expenses: Boulette is entitled to participate in the Company’s employee benefit programs, including health insurance and retirement plans. The Company reimburses all reasonable and documented business expenses. Termination Provisions: The Company may terminate Boulette’s employment for Cause (defined as gross negligence, willful misconduct, conviction of a felony involving fraud or dishonesty, or violation of material Company policies). The Company may also terminate without Cause upon written notice, in which case Boulette is entitled to the base salary for the remainder of the term or six months’ severance, whichever is greater. Boulette may resign upon written notice, forfeiting any unpaid bonus or unvested equity compensation. Indemnification: The Company agreed to indemnify Boulette to the fullest extent permitted under applicable law for claims arising from the performance of his duties, except in cases of gross negligence or willful misconduct. The Boulette Employment Agreement is filed herein as Exhibit 10.3. Firoz Employment Agreement. The Company entered into an Employment Agreement with Imran Firoz on September 22, 2025 (the “Firoz Employment Agreement”), for the employment of Firoz as the Company’s interim Chief Financial Officer. The initial term is three months, and after the passage of six months, the Agreement automatically renews unless terminated by either party on 30 days’ written notice. Firoz’s monthly salary is $10,500. Performance-based bonus and equity-based compensation are to be determined by the Board of Directors. The Firoz Employment Agreement is filed herein as Exhibit 10.11. Independent Director Compensation. The Company intends to recognize $12,500 in director’s compensation expense for Mr. Ali Shadman and Mr. Rizvan Jamal, effective July 1, 2025. The independent director’s agreement includes confidentiality obligations and provides for indemnification to the fullest extent permitted under applicable law. Financial Advisory Agreement — Maxim Group LLC On June 12, 2024, the Company entered into a financial advisory and investment banking agreement (the “Maxim Agreement”) with Maxim Group LLC (“Maxim”), a FINRA-member broker-dealer, pursuant to which Maxim serves as the Company’s financial advisor and investment banker. Under the Maxim Agreement, Maxim provides advisory services including assistance with the Company’s planned listing on a national securities exchange, preparation of marketing materials and investor presentations, broadening the Company’s shareholder base, advising on potential financing alternatives, and strategic introductions. As partial consideration for Maxim’s services, the Company issued 187,500 shares of Common Stock (on a post-reverse-split basis) to Maxim or its designees upon execution of the Maxim Agreement. The shares were valued at $12.04 per share (post-reverse-split) based on the closing market price on the grant date, for an aggregate fair value of $2,257,000. The shares were issued in reliance on an exemption from registration under Section 4(a)(2) of the Securities Act of 1933, as amended, and carry unlimited piggyback registration rights and the same rights afforded other holders of the Company’s Common Stock. NOTE 6 – COMMITMENTS AND CONTINGENCIES (continued) Under the Maxim Agreement, the Company is further obligated to issue 250,000 shares of Common Stock (on a post-reverse-split basis) to Maxim upon the Company’s listing on a national securities exchange. The Maxim Agreement is governed by the laws of New York, and disputes are subject to binding arbitration before the American Arbitration Association in New York City. The material fee provisions of the Maxim Agreement are as follows: SCHEDULE OF THE MATERIAL FEE PROVISIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: justify">Term</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Description</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financing Fee</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">7% cash fee on capital raised, plus warrants for 7% of shares underlying securities issued, exercisable at 125% of the offering price, with a 5-year term</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transaction Fee</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3% of the total consideration in any merger, acquisition, joint venture, or similar transaction</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Right of First Refusal</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">12 months post-termination: right to serve as sole book-running manager for any public offering or private placement</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fee Tail</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">9 months post-termination: financing/transaction fees payable on parties introduced by Maxim</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Indemnification</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company indemnifies Maxim and related parties against losses, except for gross negligence or willful misconduct</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Termination</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Either party may terminate upon 5 days’ written notice after the 6-month anniversary; Company may terminate for Cause</td></tr> </table> CEO Stock Options As discussed above under the Boulette Employment Agreement, on May 31, 2025, the Company granted Mr. Boulette <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_z0ds0IMpPdHh" title="Stock options">20,000,000 stock options at an exercise price of $<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zmOqwnR4TgU2" title="Exercise price, per share">0.10 per share. The following table summarizes the material terms of the stock option grant: SCHEDULE OF MATERIAL TERMS OF THE STOCK OPTION GRANT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: justify">Feature</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Detail</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Options Granted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zLX9XGiD2ZQ8" title="Stock options">20,000,000</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise Price</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zX1KPgHZh5zf" title="Exercise price">0.10 per share</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Grant Date</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">May 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cliff Vesting Date</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zRVxWq77x4d8" title="Stock option, cliff vesting date description">January 1, 2026 (20% of options vest)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Subsequent Vesting</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_908_ecustom--StockOptionGrantSubsequentVestingDescription_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zMqPu7ZOPsmd" title="Stock option, subsequent vesting description">20% annually on May 31, 2026 through May 31, 2029</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Full Vesting</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zNal04iapnvb" title="Stock option, full vesting description">May 31, 2029 (subject to continued employment)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Change in Control</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">All unvested options fully vest and become exercisable</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Anti-Dilution</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise price and share count remain fixed regardless of stock splits or corporate events</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transferability</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-transferable except by will or laws of descent</td></tr> </table> As of December 31, 2025, <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_pid_do_c20250101__20251231__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zdACpxrx5X58" title="Stock options, vested">no options had vested, and no stock-based compensation expense was recognized. As of December 31, 2025, Mr. Boulette had not exercised any options. The Company will recognize compensation expense under ASC 718 beginning in fiscal 2026 based on the grant-date fair value of the options using an appropriate option pricing model. The assumptions and resulting fair value per option will be disclosed in the period in which expense recognition commences. Pending Litigation Management is unaware of any actions, suits, investigations, or proceedings (public or private) pending or threatened against or affecting the assets or affiliates of the Company.

291

3492

2748

552000

46000

20000000

0.10

4000000

10500

12500

187500

12.04

2257000

250000

The material fee provisions of the Maxim Agreement are as follows: SCHEDULE OF THE MATERIAL FEE PROVISIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: justify">Term</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Description</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Financing Fee</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">7% cash fee on capital raised, plus warrants for 7% of shares underlying securities issued, exercisable at 125% of the offering price, with a 5-year term</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transaction Fee</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">3% of the total consideration in any merger, acquisition, joint venture, or similar transaction</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Right of First Refusal</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">12 months post-termination: right to serve as sole book-running manager for any public offering or private placement</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fee Tail</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">9 months post-termination: financing/transaction fees payable on parties introduced by Maxim</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Indemnification</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company indemnifies Maxim and related parties against losses, except for gross negligence or willful misconduct</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Termination</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Either party may terminate upon 5 days’ written notice after the 6-month anniversary; Company may terminate for Cause</td></tr> </table> 7% cash fee on capital raised, plus warrants for 7% of shares underlying securities issued, exercisable at 125% of the offering price, with a 5-year term 3% of the total consideration in any merger, acquisition, joint venture, or similar transaction 12 months post-termination: right to serve as sole book-running manager for any public offering or private placement 9 months post-termination: financing/transaction fees payable on parties introduced by Maxim The Company indemnifies Maxim and related parties against losses, except for gross negligence or willful misconduct Either party may terminate upon 5 days’ written notice after the 6-month anniversary; Company may terminate for Cause

20000000

0.10

SCHEDULE OF MATERIAL TERMS OF THE STOCK OPTION GRANT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 28%; text-align: justify">Feature</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify">Detail</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Options Granted</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zLX9XGiD2ZQ8" title="Stock options">20,000,000</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise Price</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">$<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zX1KPgHZh5zf" title="Exercise price">0.10 per share</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Grant Date</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">May 31, 2025</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Cliff Vesting Date</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zRVxWq77x4d8" title="Stock option, cliff vesting date description">January 1, 2026 (20% of options vest)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Subsequent Vesting</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_908_ecustom--StockOptionGrantSubsequentVestingDescription_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zMqPu7ZOPsmd" title="Stock option, subsequent vesting description">20% annually on May 31, 2026 through May 31, 2029</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Full Vesting</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardDescription_c20250531__20250531__srt--TitleOfIndividualAxis__custom--MrBouletteMember_zNal04iapnvb" title="Stock option, full vesting description">May 31, 2029 (subject to continued employment)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Change in Control</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">All unvested options fully vest and become exercisable</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Anti-Dilution</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise price and share count remain fixed regardless of stock splits or corporate events</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Transferability</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Non-transferable except by will or laws of descent</td></tr> </table>

20000000

0.10

2025-05-31

January 1, 2026 (20% of options vest)

20% annually on May 31, 2026 through May 31, 2029

May 31, 2029 (subject to continued employment)

All unvested options fully vest and become exercisable Exercise price and share count remain fixed regardless of stock splits or corporate events Non-transferable except by will or laws of descent

NOTE 7 – DEBT FINANCING 2025 Promissory notes Promissory Notes with 1800 Diagonal Lending LLC The Company entered into five separate Securities Purchase Agreements with 1800 Diagonal Lending LLC, issuing promissory notes with an aggregate principal of $848,685 for aggregate purchase prices of $735,000 ($700,000 net of $35,000 in legal and due diligence fees). The notes bear one-time interest charges ranging from <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyFivePromissoryNotesMember__srt--RangeAxis__srt--MinimumMember_z1x5TfC75ns5" title="Debt instrument, interest rate">12% to <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyFivePromissoryNotesMember__srt--RangeAxis__srt--MaximumMember_zEYZ05o0xQC2" title="Debt instrument, interest rate">13%, <span id="xdx_904_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyFivePromissoryNotesMember_z0fP8Ret5nLb" title="Debt instrument maturity date, description">mature between January 2026 and August 2026, and carry default interest of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyFivePromissoryNotesMember_zrO8QRLFJPy9" title="Debt instrument, default interest rate">22% per annum. <span id="xdx_909_eus-gaap--DebtInstrumentConvertibleTypeOfEquitySecurity_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyFivePromissoryNotesMember_zHHfOnUgs8Xj" title="Debt instrument conversion price and discount, description">The notes are repayable in either five or ten installments, depending on the note, and are convertible into shares of Common Stock only upon an Event of Default at a conversion price equal to 65% of the lowest trading price during the ten trading days prior to conversion, representing a 35% discount to market. As of December 31, 2025, one of the five Diagonal notes (Notes #1) was fully repaid through scheduled installment payments during 2025. Diagonal note#2 was substantially repaid with remaining balances of $<span id="xdx_90B_eus-gaap--RepaymentsOfConvertibleDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyFivePromissoryNotesMember_zHB8PRLYSRC5" title="Repayments of convertible debt">57,582 converted into shares of Common Stock in late January 2026. The remaining three notes (Notes #3, #4, and #5, with aggregate principal of $<span id="xdx_90F_eus-gaap--DebtInstrumentIssuedPrincipal_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--TwoThousandTwentyFivePromissoryNotesMember_zr3NXEjmHLNe" title="Debt instrument, issued, principal">556,369) were outstanding with full principal balances as of December 31, 2025, as their first installment payments were not yet due. The outstanding balance of Diagonal notes (Notes #2, #3, #4, and #5) was $613,951 as of December 31, 2025. 1800 Diagonal Lending LLC Promissory Note (Diagonal#1), March 12, 2025 On March 12, 2025, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with 1800 Diagonal Lending LLC, a Virginia limited liability company (“1800 Diagonal” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $120,455 in exchange for a purchase price of $107,000, reflecting an original issue discount of $13,455. The Company’s obligation under the Purchase Agreement with respect to transaction expenses was $7,000 for the Buyer’s legal fees and due diligence fee. The net proceeds from this transaction are being used for general working capital purposes. The Note bears a one-time interest charge of twelve percent (<span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250312__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteOneMember_zLknxTpnckMh" title="Debt instrument, interest rate">12%), or $14,454, applied to the principal on the issuance date, resulting in a total repayment obligation of $134,909. The Note matures on January 30, 2026. Any amount of principal or interest not paid when due bears default interest at the rate of twenty-two percent (<span id="xdx_908_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250312__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteOneMember_zB6sUgBzrDh6" title="Debt instrument, default interest rate">22%) per annum from the due date until paid. The total repayment obligation is payable in ten (10) equal installments of $13,490.90 each, with the first payment due on April 30, 2025, and nine subsequent monthly payments due on the 30th day of each month thereafter through the maturity date. The Company has a five-day grace period with respect to each payment, and a missed payment constitutes an Event of Default under the Note. The effective cost of this financing to the Company is approximately 34.91% of the net cash proceeds received. In connection with the Note, we have reserved <span id="xdx_90C_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20250312__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteOneMember_zxuNoBgOEyXb" title="Common stock, reserved for future issuance">186,715 shares of Common Stock with our transfer agent, Issuer Direct Corporation, for potential issuance upon conversion. We are required to maintain a reserve of four times the number of shares actually issuable upon full conversion of the Note at the then-current conversion price. Failure to maintain the required reserve constitutes an Event of Default. As of the date of the Purchase Agreement, we had 300,000,000 authorized shares of Common Stock, of which 31,342,285 shares were issued and outstanding. There is no balance due remaining under this Note. The Company paid off the note in December 2025. The Diagonal Note#1 is filed herein as Exhibit 4.1. NOTE 7 – DEBT FINANCING (continued) 1800 Diagonal Lending LLC Promissory Note (Diagonal#2), May 28, 2025 On May 28, 2025, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with 1800 Diagonal Lending LLC, a Virginia limited liability company (“1800 Diagonal” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $151,800 in exchange for a purchase price of $132,000, reflecting an original issue discount of $19,800. The Company’s obligation under the Purchase Agreement with respect to transaction expenses was $7,000 for the Buyer’s legal fees and due diligence fee. The net proceeds from this transaction are being used for general working capital purposes. The Note bears a one-time interest charge of thirteen percent (<span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250528__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteTwoMember_zjmyg93qQTvj" title="Debt instrument, interest rate">13%), or $19,734, applied to the principal on the issuance date, resulting in a total repayment obligation of $171,534. The Note matures on March 30, 2026. Any amount of principal or interest not paid when due bears default interest at the rate of twenty-two percent (<span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250528__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteTwoMember_zGvNdDKw1Mx2" title="Debt instrument, default interest rate">22%) per annum from the due date until paid. The total repayment obligation is payable in ten (10) equal installments of $17,153.40 each, with the first payment due on June 30, 2025, and nine subsequent monthly payments due on the 30th day of each month thereafter through the maturity date. The Company has a five-day grace period with respect to each payment, and a missed payment constitutes an Event of Default under the Note. The effective cost of this financing to the Company is approximately 37.23% of the net cash proceeds received. In connection with the Note, we have reserved <span id="xdx_90D_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20250528__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteTwoMember_zRjWSoOi06K4" title="Common stock, reserved for future issuance">543,112 shares of Common Stock with our transfer agent, Issuer Direct Corporation, for potential issuance upon conversion. We are required to maintain a reserve of four times the number of shares actually issuable upon full conversion of the Note at the then-current conversion price. Failure to maintain the required reserve constitutes an Event of Default. As of the date of the Purchase Agreement, we had 300,000,000 authorized shares of Common Stock, of which 31,342,285 shares were issued and outstanding. On January 29, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20260129__20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z8XVM6aIOR1b" title="Number of shares issued for conversion, value">52,960 or <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260129__20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zqOWA2S2JOSj" title="Number of shares issued for conversion">16,263 shares valued at $<span id="xdx_901_eus-gaap--SharePrice_iI_pid_c20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4f7BQxPEib3" title="Share price">3.2565 due under the Note for the <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260129__20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_znzc893PbQFc" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. The Diagonal Note#2 is filed herein as Exhibit 4.2. 1800 Diagonal Lending LLC Promissory Note (Diagonal #3), July 25, 2025 On July 25, 2025, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with 1800 Diagonal Lending LLC, a Virginia limited liability company (“1800 Diagonal” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $240,120 in exchange for a purchase price of $207,000, reflecting an original issue discount of $33,120. The Company’s obligation under the Purchase Agreement with respect to transaction expenses was $7,000 for the Buyer’s legal fees and due diligence fee. The net proceeds from this transaction are being used for general working capital purposes. The Note bears a one-time interest charge of twelve percent (<span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250725__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember_zWlbrSbeD772" title="Debt instrument, interest rate">12%), or $28,814, applied to the principal on the issuance date, resulting in a total repayment obligation of $268,934. The Note matures on May 30, 2026. Any amount of principal or interest not paid when due bears default interest at the rate of twenty-two percent (<span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250725__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember_zxPsbWSU5Ea4" title="Debt instrument, default interest rate">22%) per annum from the due date until paid. The total repayment obligation is payable in five (5) installments as follows: $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzrKYLqwKfRc" title="Debt instrument, periodic payment">134,467 due on January 30, 2026; $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260228__20260228__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzFKOox2jLaf" title="Debt instrument, periodic payment">33,616.75 due on February 28, 2026; $<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260330__20260330__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcRUkZyd9HR3" title="Debt instrument, periodic payment">33,616.75 due on March 30, 2026; $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260430__20260430__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z3i5ksrfWq57" title="Debt instrument, periodic payment"><span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260530__20260530__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJngHw5Ie54d" title="Debt instrument, periodic payment">33,616.75 due on April 30, 2026; and May 30, 2026. The Company has a five-day grace period with respect to each payment, and a missed payment constitutes an Event of Default under the Note. The effective cost of this financing to the Company is approximately 34.47% of the net cash proceeds received. In connection with the Note, we have reserved <span id="xdx_902_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20250725__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember_zoJZfURAC3ia" title="Common stock, reserved for future issuance">757,775 shares of Common Stock with our transfer agent, Issuer Direct Corporation, for potential issuance upon conversion. We are required to maintain a reserve of four times the number of shares actually issuable upon full conversion of the Note at the then-current conversion price. Failure to maintain the required reserve constitutes an Event of Default. As of the date of the Purchase Agreement, we had 300,000,000 authorized shares of Common Stock, of which 31,342,285 shares were issued and outstanding. On January 28, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zCxlV9AaEcU9" title="Number of shares issued for conversion, value">270,434 or <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z1nDp4memgGa" title="Number of shares issued for conversion">83,044 shares valued at $<span id="xdx_902_eus-gaap--SharePrice_iI_pid_c20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOaykN0wDMU2" title="Share price">3.2565 due under the Note for the <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpnzqNacMsWl" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. The Diagonal Note#3 is filed herein as Exhibit 4.3. NOTE 7 – DEBT FINANCING (continued) 1800 Diagonal Lending LLC Promissory Note (Diagonal #4), September 23, 2025 On September 23, 2025, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with 1800 Diagonal Lending LLC, a Virginia limited liability company (“1800 Diagonal” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $155,760 in exchange for a purchase price of $132,000, reflecting an original issue discount of $23,760. The Company’s obligation under the Purchase Agreement with respect to transaction expenses was $7,000 for the Buyer’s legal fees and due diligence fee. The net proceeds from this transaction are being used for general working capital purposes. The Note bears a one-time interest charge of twelve percent (<span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250923__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember_z5nQ62qWfwG6" title="Debt instrument, interest rate">12%), or $18,691, applied to the principal on the issuance date, resulting in a total repayment obligation of $174,451. The Note matures on July 30, 2026. Any amount of principal or interest not paid when due bears default interest at the rate of twenty-two percent (<span id="xdx_903_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250923__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember_z4WhxfalP2Db" title="Debt instrument, default interest rate">22%) per annum from the due date until paid. The total repayment obligation is payable in five (5) installments as follows: $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260330__20260330__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_ziyaXHIHxLxi" title="Debt instrument, periodic payment">87,225.50 due on March 30, 2026; $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260430__20260430__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zwtoT8DdY2Qi" title="Debt instrument, periodic payment"><span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260530__20260530__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zfbgo0aqMcyg" title="Debt instrument, periodic payment"><span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260630__20260630__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhfk0HE92t0g" title="Debt instrument, periodic payment">21,806.38 due on April 30, 2026, May 30, 2026, and June 30, 2026; and $<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPayment_pp2d_c20260730__20260730__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBKdwKsCt796" title="Debt instrument, periodic payment">21,806.36 due on July 30, 2026. The Company has a five-day grace period with respect to each payment, and a missed payment constitutes an Event of Default under the Note. The effective cost of this financing to the Company is approximately 39.56% of the net cash proceeds received. In connection with the Note, we have reserved <span id="xdx_906_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20250923__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFourMember_z0AYqzcCvjO3" title="Common stock, reserved for future issuance">255,606 shares of Common Stock with our transfer agent, Issuer Direct Corporation, for potential issuance upon conversion. We are required to maintain a reserve of four times the number of shares actually issuable upon full conversion of the Note at the then-current conversion price. Failure to maintain the required reserve constitutes an Event of Default. As of the date of the Purchase Agreement, we had 300,000,000 authorized shares of Common Stock, of which 31,342,285 shares were issued and outstanding. The total principal balance outstanding as of the date of the Annual Report is $155,760. The Diagonal Note#4 is filed herein as Exhibit 4.4. 1800 Diagonal Lending LLC Promissory Note (Diagonal #5), November 14, 2025 On November 14, 2025, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with 1800 Diagonal Lending LLC, a Virginia limited liability company (“1800 Diagonal” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $180,550 in exchange for a purchase price of $157,000, reflecting an original issue discount of $23,550. The Company’s obligation under the Purchase Agreement with respect to transaction expenses was $7,000 for the Buyer’s legal fees and due diligence fee. The net proceeds from this transaction are being used for general working capital purposes. The Note bears a one-time interest charge of thirteen percent (<span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251114__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFiveMember_z9eBTwCxARv9" title="Debt instrument, interest rate">13%), or $23,471, applied to the principal on the issuance date, resulting in a total repayment obligation of $204,021. The Note matures on August 15, 2026. Any amount of principal or interest not paid when due bears default interest at the rate of twenty-two percent (<span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20251114__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFiveMember_zkZRf2BkxSh3" title="Debt instrument, default interest rate">22%) per annum from the due date until paid. The total repayment obligation is payable in nine (9) equal installments of $22,669 each, with the first payment due on December 15, 2025, and eight subsequent monthly payments due on the 15th day of each month thereafter through the maturity date. The Company has a five-day grace period with respect to each payment, and a missed payment constitutes an Event of Default under the Note. The effective cost of this financing to the Company is approximately 36.01% of the net cash proceeds received. In connection with the Note, we have reserved <span id="xdx_906_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20251114__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteFiveMember_zp8ABbPULKl6" title="Common stock, reserved for future issuance">311,226 shares of Common Stock with our transfer agent, Equiniti Trust Company LLC, for potential issuance upon conversion. We are required to maintain a reserve of four times the number of shares actually issuable upon full conversion of the Note at the then-current conversion price. Failure to maintain the required reserve constitutes an Event of Default. As of the date of the Purchase Agreement, we had 300,000,000 authorized shares of Common Stock, of which 31,342,285 shares were issued and outstanding. The total principal balance outstanding as of the date of the Annual Report is $180,550. The Diagonal Note#5 is filed herein as Exhibit 4.5. NOTE 7 – DEBT FINANCING (continued) Promissory Notes with Boot Capital LLC The Company entered into two Securities Purchase Agreements with Boot Capital LLC, issuing promissory notes with an aggregate principal of $229,455 for aggregate purchase prices of $200,000. The notes bear a one-time interest charge of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--BootCapitalLLCMember_zwkIzl8izQDh" title="Debt instrument, interest rate">12%, <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDateDescription_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--BootCapitalLLCMember_zo3kZs8AqlI2" title="Debt instrument maturity date, description">mature between January and May 2026, and contain conversion and default provisions substantially similar to the Diagonal notes. Boot Note #1 was substantially repaid through installment payments during 2025, with the final installment converted in January 2026. Boot Note #2 had no installment payments due prior to January 30, 2026, and was converted in full in late January 2026. The outstanding balance of Boot notes (Notes #1 and #2) was $161,379 as of December 31, 2025. Boot Capital LLC Promissory Note (Boot#1), March 12, 2025 On March 12, 2025, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with Boot Capital LLC, a Delaware limited liability company (“Boot Capital” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $113,455 in exchange for a purchase price of $100,000, reflecting an original issue discount of $13,455. The net proceeds from this transaction are being used for general working capital purposes. The Note bears a one-time interest charge of twelve percent (12%), or $13,614, applied to the principal on the issuance date, resulting in a total repayment obligation of $127,069. The Note matures on January 30, 2026. Any amount of principal or interest not paid when due bears default interest at the rate of twenty-two percent (<span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250312__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember_zkapAaxpCtRf" title="Debt instrument, default interest rate">22%) per annum from the due date until paid. The total repayment obligation is payable in ten (10) equal installments of $12,706.90 each, with the first payment due on April 30, 2025, and nine subsequent monthly payments due on the 30th day of each month thereafter through the maturity date. The Company has a five-day grace period with respect to each payment, and a missed payment constitutes an Event of Default under the Note. The effective cost of this financing to the Company is approximately 27.07% of the cash proceeds received. In connection with the Note, we have reserved <span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20250312__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember_zONkZmI70aZa" title="Common stock, reserved for future issuance">175,865 shares of Common Stock with our transfer agent, Issuer Direct Corporation, for potential issuance upon conversion. We are required to maintain a reserve of four times the number of shares actually issuable upon full conversion of the Note at the then-current conversion price. Failure to maintain the required reserve constitutes an Event of Default. As of the date of the Purchase Agreement, we had 300,000,000 authorized shares of Common Stock, of which 31,342,285 shares were issued and outstanding. On January 30, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_908_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzH5K3ny4FHc" title=" Conversion of units, value">12,707 or <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zvVRn60RUuQb" title=" Conversion of units, shares">3,902 shares valued at $<span id="xdx_90E_eus-gaap--SharePrice_iI_pid_c20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zWpr85kOERrc" title="Share price">3.2565 due under the Note for the <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_znPbB7CIAVQh" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. The Boot Capital Note#1 is filed herein as Exhibit 4.6. Boot Capital LLC Promissory Note (Boot#2), July 25, 2025 On July 25, 2025, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with Boot Capital LLC, a Delaware limited liability company (“Boot Capital” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $116,000 in exchange for a purchase price of $100,000, reflecting an original issue discount of $16,000. The net proceeds from this transaction are being used for general working capital purposes. The Note bears a one-time interest charge of twelve percent (12%), or $13,920, applied to the principal on the issuance date, resulting in a total repayment obligation of $129,920. The Note matures on May 30, 2026. Any amount of principal or interest not paid when due bears default interest at the rate of twenty-two percent (<span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250725__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember_z3v9ye1rwtqe" title="Debt instrument, default interest rate">22%) per annum from the due date until paid. The total repayment obligation is payable in five (5) installments as follows: $<span id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_c20260130__20260130__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember_zCQWvHAMBSK5" title="Debt instrument, periodic payment">64,960 due on January 30, 2026; $<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_c20260228__20260228__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember_zW3TJAQjfsX2" title="Debt instrument, periodic payment">16,240 due on February 28, 2026; $<span id="xdx_903_eus-gaap--DebtInstrumentPeriodicPayment_c20260330__20260330__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember_z92i5fwXa455" title="Debt instrument, periodic payment">16,240 due on March 30, 2026; $<span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_c20260430__20260430__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember_zIveJZTnDIDj" title="Debt instrument, periodic payment"><span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPayment_c20260530__20260530__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember_znyT2Yd9AMF2" title="Debt instrument, periodic payment">16,240 due on April 30, 2026; and May 30, 2026. The Company has a five-day grace period with respect to each payment, and a missed payment constitutes an Event of Default under the Note. The effective cost of this financing to the Company is approximately 29.92% of the cash proceeds received. NOTE 7 – DEBT FINANCING (continued) In connection with the Note, we have reserved <span id="xdx_901_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20250725__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember_zueXYS2b8lj4" title="Common stock, reserved for future issuance">366,074 shares of Common Stock with our transfer agent, Issuer Direct Corporation, for potential issuance upon conversion. We are required to maintain a reserve of four times the number of shares actually issuable upon full conversion of the Note at the then-current conversion price. Failure to maintain the required reserve constitutes an Event of Default. As of the date of the Purchase Agreement, we had 300,000,000 authorized shares of Common Stock, of which 31,342,285 shares were issued and outstanding. On January 28, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zF0Cj6sDDtIh" title=" Conversion of units, value">129,920 or <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zG9YDa2fmBzk" title=" Conversion of units, shares">39,895 shares valued at $<span id="xdx_908_eus-gaap--SharePrice_iI_pid_c20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z31oWQzcyDo4" title="Share price">3.2565 due under the Note for the <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z95bUGNbQesc" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. The Boot Capital Note#2 is filed herein as Exhibit 4.7. General Terms of Diagonal and Boot Notes: The Company has the right to prepay the Note in full at any time with no prepayment penalty. In addition, the Note provides for discounted prepayment during the first 180 days following issuance. During the first 60 days, the Company may prepay at 97% of the outstanding principal and accrued interest, and from day 61 through day 180, at 98%. The Company must provide no more than three (3) Trading Days’ prior written notice to the Holder to exercise the prepayment option. The Note is convertible into shares of our common stock, par value $0.0001 per share (“Common Stock”), only upon the occurrence and during the continuation of an Event of Default. No conversion right exists absent a default. Upon an Event of Default, the Holder may convert all or any portion of the outstanding and unpaid balance of the Note into fully paid and non-assessable shares of Common Stock at a conversion price equal to 65% of the lowest Trading Price for the Common Stock during the ten (10) Trading Days prior to the conversion date, representing a 35% discount to market. The conversion amount may include, at the Holder’s option, the principal amount being converted, accrued and unpaid interest, any default interest, and any other amounts owed under the Note. The Holder is subject to a non-waivable beneficial ownership limitation of <span id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--DiagonalAndBootNoteMember_zlfPhEKCKZR3" title="Beneficial ownership percentage">4.99% of the outstanding shares of Common Stock, as determined in accordance with Section 13(d) of the Securities Exchange Act of 1934, as amended. Upon receipt of a notice of conversion, the Company must issue and deliver shares within three (3) business days. Failure to deliver within this deadline subjects the Company to a penalty of $2,000 per day. The Company participates in the Depository Trust Company’s Fast Automated Securities Transfer program and shall use its best efforts to facilitate electronic transfer via the Deposit and Withdrawal at Custodian system. Promissory Note with an Individual On December 10, 2025, we entered into a Convertible Promissory Note Agreement (the “Agreement”) with an individual (“Lender”), pursuant to which we issued a convertible promissory note (the “Note”) in the principal amount of $110,000 in exchange for a funding amount of $100,000, reflecting an original issue discount of $10,000, or ten percent (<span id="xdx_902_eus-gaap--DebtConversionOriginalDebtInterestRateOfDebt_pid_dp_uPure_c20251210__20251210__us-gaap--TypeOfArrangementAxis__custom--ConvertiblePromissoryNoteAgreementMember_zfqK7fPFoud8" title="Original issuance discount, percentage">10%) of the principal amount. The net proceeds from this transaction are being used for general corporate purposes. The outstanding principal bears simple interest at the rate of ten percent (<span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251210__us-gaap--TypeOfArrangementAxis__custom--ConvertiblePromissoryNoteAgreementMember_zPi9JnSOPovj" title="Debt instrument, interest rate">10%) per annum, calculated based on a 365-day year. Based on the one-year term, the total interest accruing through maturity is $11,000, resulting in a total amount due at maturity of $121,000. The Note matures on <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_c20251210__20251210__us-gaap--TypeOfArrangementAxis__custom--ConvertiblePromissoryNoteAgreementMember_z4L4S1HeGk63" title="Debt instrument maturity date,">December 10, 2026. Unless earlier converted or prepaid, all outstanding principal and accrued interest shall be due and payable in full on the maturity date. The Note does not provide for periodic instalment payments; the entire balance is payable as a single lump sum at maturity. The effective cost of this financing to the Company is approximately <span id="xdx_903_ecustom--PercentageOnNetCashProceeds_pid_dp_uPure_c20251210__20251210__us-gaap--TypeOfArrangementAxis__custom--ConvertiblePromissoryNoteAgreementMember_z6S9jSYZ88J6" title="Percentage on net cash proceeds">21.00% of the cash proceeds received, inclusive of the original issue discount and one year of accrued interest. The Lender Note is filed herein as Exhibit 4.8. NOTE 7 – DEBT FINANCING (continued) Convertible Notes from Individual Investors In April 2024, the Company secured financing of a $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20240430__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zKL44dh6xBsl" title="Convertible note financing amount">200,000 convertible note from an investor, with a purchase price of $<span id="xdx_90C_ecustom--ConvertibleNotesPurchasePrice_iI_c20240430__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zeuXb7wAfO8b" title="Purchase price of convertible notes payable">170,000. As of the reporting date, $<span id="xdx_905_eus-gaap--ConvertibleNotesPayable_iI_c20240430__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zfOLPk2nVv8l" title="Convertible notes payable">170,000 of this amount has been received. The note carries a term of <span id="xdx_90A_eus-gaap--DebtInstrumentTerm_dc_c20240401__20240430__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zIC0BbsUgSN9" title="Convertible notes payable term">three months and accrues interest at a rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20240430__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_z8cFZzXEHZPi" title="Convertible notes payable interest percentage">12.50%. This financial arrangement provides the company with additional capital to support ongoing and future operations. In October 2024, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20241001__20241031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zrhjP2tcwymk" title="Settle of convertible notes, shares">40,465 shares valued at $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20241031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zxbPQJQBCDFc" title="Settle of convertible notes, price per share">5.20 to settle a $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20241001__20241031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__us-gaap--ConvertibleDebtMember_zJyCXTHVt9Q7" title="Settle of convertible notes">200,000 convertible note and all accrued interest associated with the note. In May 2024, the Company secured financing of a $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20240531__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_zpRJjNhOdVXc">100,000 convertible note from an investor, with a purchase price of $<span id="xdx_901_ecustom--ConvertibleNotesPurchasePrice_iI_c20240531__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_zUtHLWEeOrOd">70,000. As of the reporting date, $<span id="xdx_906_eus-gaap--ProceedsFromConvertibleDebt_c20240501__20240531__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_zemn1c3qxNle" title="Proceeds from convertible debt">70,000 of this amount has been received. The note carries a term of <span id="xdx_90A_eus-gaap--DebtInstrumentTerm_dc_c20240501__20240531__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_zQma2FWu05pf">three months and accrues interest at a rate of <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20240531__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_zF3m3vFnzvCg">12.50%. This financial arrangement provides the company with additional capital to support ongoing and future operations. In October 2024, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20241001__20241031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_z9v76xUAWZ5c">20,133 shares valued at $<span id="xdx_904_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20241031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_ziGzMdhn74h2">5.20 to settle a $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20241001__20241031__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleDebtOneMember_zo8Xf02xqHdb">100,000 convertible note and all accrued interest associated with the note. Term Loan In June 2024, the Company secured financing of a $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_c20240630__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z6cYL8liiFFc">500,000 note from an investor. As of the reporting date, $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfDebt_c20240601__20240630__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zlpF8tucJHG1" title="Proceeds from debt">500,000 of this amount has been received. The note carries a term of thirty-three<span id="xdx_909_eus-gaap--DebtInstrumentTerm_dtM_c20240601__20240630__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zuE8Grfzi0Fj" style="display: none" title="Debt instrument term">33 months and accrues interest at a rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_c20240630__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zrrv6NhhfjXi">6.00%. The Company paid back $<span id="xdx_900_eus-gaap--RepaymentsOfDebt_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zI3jTAv7ScZk" title="Repayments of debt">100,000 in fiscal 2024 and $<span id="xdx_905_eus-gaap--RepaymentsOfDebt_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zB1HpxDXkej4" title="Repayments of debt">300,000 in fiscal 2025; as a result, the current outstanding principal balance is $<span id="xdx_904_eus-gaap--LoansPayable_iI_c20251231__us-gaap--LongtermDebtTypeAxis__us-gaap--SecuredDebtMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zLaG7yMAizdd" title="Loans payable">100,000.

848685

735000

700000

35000

0.12

0.13

mature between January 2026 and August 2026

0.22

The notes are repayable in either five or ten installments, depending on the note, and are convertible into shares of Common Stock only upon an Event of Default at a conversion price equal to 65% of the lowest trading price during the ten trading days prior to conversion, representing a 35% discount to market.

57582

556369

613951

120455

107000 13455

7000

0.12

14454

134909

2026-01-30

0.22

13490.90

0.3491

186715

300000000

31342285

151800

132000 19800

7000

0.13

19734

171534

2026-03-30

0.22

17153.40

0.3723

543112

300000000

31342285

52960

16263

3.2565

144

240120

207000 33120

7000

0.12

28814

268934

2026-05-30

0.22

134467

33616.75

0.3447

757775

300000000

31342285

270434

83044

3.2565

144

155760

132000 23760

7000

0.12

18691

174451

2026-07-30

0.22

87225.50

21806.38

21806.36

0.3956

255606

300000000

31342285

155760

180550

157000 23550

7000

0.13

23471

204021

2026-08-15

0.22

22669

0.3601

311226

300000000

31342285

180550

229455

200000

0.12

mature between January and May 2026

161379

113455

100000 13455

0.12

13614

127069

2026-01-30

0.22

12706.90

0.2707

175865

300000000

31342285

12707

3902

3.2565

144

116000

100000 16000

0.12

13920

129920

2026-05-30

0.22

64960

16240

0.2992

366074

300000000

31342285

129920

39895

3.2565

144

0.0001

Upon an Event of Default, the Holder may convert all or any portion of the outstanding and unpaid balance of the Note into fully paid and non-assessable shares of Common Stock at a conversion price equal to 65% of the lowest Trading Price for the Common Stock during the ten (10) Trading Days prior to the conversion date, representing a 35% discount to market.

0.0499

2000

110000

100000 10000

0.10

11000

121000

2026-12-10

0.2100

200000

170000

P3M

0.1250

40465

5.20

200000

100000

70000

P3M

0.1250

20133

5.20

100000

500000

P33M

0.0600

100000

300000

100000

NOTE 8 – STOCKHOLDERS’ EQUITY The Company’s authorized capital consists of 300,000,000 shares of common stock with a par value of $0.0001 per share, of which 31,342,285 are issued and outstanding as of December 31, 2024. The Company has issued unregistered securities under exemptions from registration under Section 4(a)(2) of the Securities Act of 1933, as amended. 2024 Recent Sales of Unregistered Securities The Company entered into a financial advisory and investment banking agreement (the “Maxim Agreement”) with Maxim Group LLC (“Maxim”), a FINRA-member broker-dealer, pursuant to which Maxim serves as the Company’s financial advisor and investment banker in connection with, among other things, the Company’s planned listing on the Nasdaq Capital Market and related capital markets activities. In July 2024, the Company issued 187,500 shares (post-reverse) to Maxim valued at $2,257,000. The shares carry unlimited piggyback registration rights and the same rights afforded to other holders of the Company’s Common Stock. Prior to the time at which Maxim may sell such shares under Rule 144, the shares are subject to restrictions on resale. Under the Maxim Agreement, the Company is further obligated to issue 250,000 shares post-reverse-split of Common Stock to Maxim upon the Company’s listing on a national securities exchange. In July 2024, the Company issued 25,000 shares to a consultant valued at $301,000. In July 2024, the Company issued 25,000 shares to directors valued at $273,000. In July 2024, the Company issued 250,000 shares to its CEO valued at $2,730,000. In October 2024, the Company issued 30,000 shares to settle accounts payable valued at $156,000. In October 2024, the Company issued 60,598 shares to settle certain convertible notes valued at $315,104. NOTE 8 – STOCKHOLDERS’ EQUITY (continued) 2023 Recent Sales of Unregistered Securities In November 2023, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20231101__20231130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__srt--OfficerMember_zHwoy3FW5O86" title="Share issued for consultant services">1,750,000 shares for services at the rate of $<span id="xdx_904_eus-gaap--SharePrice_iI_c20231130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__srt--OfficerMember_zSx33A5GD8qf" title="Share price">4.04 per share, based on the closing market price on November 16, 2023, to officers in lieu of services. David Boulette received <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20231116__20231116__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__srt--OfficerMember_zJHHzojIbUX6" title="Share issued for consultant services">1,750,000 shares for employee services rendered to the Company. In November 2023, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20231101__20231130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zIpXysprrJ73" title="Units issued">50,000 shares for services at the rate of $<span id="xdx_90F_eus-gaap--SharePrice_iI_c20231130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__srt--DirectorMember_zUOcx0nqlki9" title="Share price">4.04 per share, based on the closing market price on November 16, 2023, to directors in lieu of their services; Daryl Walser received <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20231116__20231116__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z6DJ4BiSKyI7" title="Units issued">25,000 shares for services rendered to the Company as its Director; and Phil Aspin received <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20231116__20231116__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--PhilAspinMember_zQdxB3PWg32c" title="Units issued">25,000 shares for services rendered to the Company as its Director. In December 2023, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20231201__20231231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember_zCfQdd9XNAoh" title="Units issued">1,250 units for net proceeds of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231201__20231231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember_zdN6F27U3Id3" title="Net proceeds">10,000. The unit consists of one common and one Warrant with an exercise price of $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20231231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember_zsZHEL53YK03" title="Exercise price of warrants">8.00 and a term of <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20231231__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyThreeRecentSalesOfUnregisteredSecuritiesMember_zv8Qo5TFweYd" title="Warrant term">one year. 2022 Recent Sales of Unregistered Securities In February 2022, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220201__20220228__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zDeAQi7u4p6k" title="Units issued">70,000 units for net proceeds of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20220201__20220228__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_z0RuPuiFjNo5" title="Net proceeds">280,000. The unit consists of one common and one Warrant with an exercise price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220228__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_z1ZKxuq1SDhb" title="Exercise price of warrants">8.00 and a term of <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20220228__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zId4o7eIiP4c" title="Warrant term">one year. In June 2022, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220601__20220630__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zAADeawvlWEc">40,000 units for net proceeds of $160,000. The unit consists of one common and one Warrant with an exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220630__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_z0IlXzctllob">8.00 and a term of <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20220630__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zLJEfCZSKKyb" title="Warrant term">one year. In July 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220701__20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zRHKFFHHXD89" title="Units issued">22,500 units for net proceeds of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20220701__20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zwdF3Nptass" title="Net proceeds">90,000. The unit consists of one common and one Warrant with an exercise price of $<span id="xdx_902_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zL23iajUSyrl" title="Exercise price of warrants">8.00 and a term of <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zxFvYI7C4Tt9" title="Warrant term">one year. In July 2022, the Company issued <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20220701__20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zSPXD6gtsPZd" title="Share issued for consultant services">5,700 shares to consultants for services valued at $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220701__20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zpVmWeC14nP3" title="Value of share issued for consultant services">68,400. In July 2022, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20220701__20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__us-gaap--BusinessAcquisitionAxis__custom--AdFlareAcquisitionMember_zZbVbviRD01g" title="Share issued for acquisition">125,000 shares to acquire AdFlare, valued at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_pid_c20220701__20220731__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__us-gaap--BusinessAcquisitionAxis__custom--AdFlareAcquisitionMember_zIDS3hi54jHd" title="Value of share issued for acquisition">1,500,000. In August 2022, the Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20220801__20220831__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zsCWrUUuYMlg" title="Units issued">19,700 units for net proceeds of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20220801__20220831__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_z84ACt5fKcrf" title="Net proceeds">78,800. The unit consists of one common and one Warrant with an exercise price of $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20220831__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_zD8X69wGBmT8" title="Exercise price of warrants">8.00 and a term of <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20220831__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember_z02cKwCj1fse" title="Warrant term">one year. In August 2022, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20220801__20220831__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zJqHLR03TXF1" title="Share issued for consultant services">556 shares to consultants for services valued at $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20220801__20220831__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zDkTaPIAl5hj" title="Value of share issued for consultant services">6,672. 2021 Recent Sales of Unregistered Securities In September 2021, the Company settled all outstanding debt with former CEO Terry Fields. The Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20210901__20210930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zqYefyc0YJC4" title="Share issued for settlement of debt">133,334 shares valued at $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueOther_c20210901__20210930__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--FormerChiefExecutiveOfficerMember_zTeLd0GMtRYa" title="Value of share issued for settlement of debt">1,066,668. On September 3, 2021, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20210903__20210903__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zTHGg67Mu9Bd" title="Share issued for consultant services">2,500 shares to a consultant valued at $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20210903__20210903__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zs9B4df2wnuk" title="Value of share issued for consultant services">29,990. From October to November 2021, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20211001__20211130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_z0vEaX5D5DI5" title="Share issued for consultant services">787,500 shares to a consultant for services valued at $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20211001__20211130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember__srt--TitleOfIndividualAxis__custom--ConsultantsMember_zAsWkj0jxZi" title="Value of share issued for consultant services">6,250,000. On September 28, 2021 (the ‘Acquisition Date’), the Company merged into EvaMedia Corp. (‘EvaMedia) by issuing <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20210928__20210928__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__us-gaap--BusinessAcquisitionAxis__custom--EvaMediaCorpMember_zyPn2nDAUPz7" title="Share issued for acquisition">27,548,044 (<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesStockSplits_pid_c20210928__20210928__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyTwoRecentSalesOfUnregisteredSecuritiesMember__us-gaap--BusinessAcquisitionAxis__custom--EvaMediaCorpMember_zRitvlOMipdg" title="Share issued for pre-split">110,192,177 pre-split) of its common stock. On November 30, 2021, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20211130__20211130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember_zArtBnRXnToe" title="Shares issued">8,500 shares valued at $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20211130__20211130__us-gaap--TypeOfArrangementAxis__custom--TwoThousandTwentyOneRecentSalesOfUnregisteredSecuritiesMember_zXlLQTuOexOi" title="Value of share issued">34,000.

300000000

0.0001

31342285

187500

2257000

250000

25000

301000

25000

273000

250000

2730000

30000

156000

60598

315104

1750000

4.04

1750000

50000

4.04

25000

1250

10000

8.00

P1Y

70000

280000

8.00

P1Y

40000

160000

8.00

P1Y

22500

90000

8.00

P1Y

5700

68400

125000

1500000

19700

78800

8.00

P1Y

556

6672

133334

1066668

2500

29990

787500

6250000

27548044

110192177

8500

34000

NOTE 9 – WARRANT In November 2021, the Company sold 8,500 units (common stock plus warrants) for financing valued at $34,000. The Company sold the common stock at $4.00 per share with full warrant coverage, an exercise price of $8.00, and a term of one year. The Company issued the securities with a restrictive legend. These warrants have expired. In February 2022, the Company sold 70,000 units (common stock plus warrants) for financing valued at $280,000. The Company sold the common stock at $4.00 per share with full warrant coverage, an exercise price of $8.00, and a term of one year. The Company issued the securities with a restrictive legend. These warrants have expired. In June 2022, the Company sold 400,000 units (common stock plus warrants) for financing valued at $1,600,000. The Company sold the common stock at $4.00 per share with full warrant coverage, an exercise price of $8.00, and a term of one year. The Company issued the securities with a restrictive legend. These warrants have expired. In July 2022, the Company sold 22,500 units (common stock plus warrants) for financing valued at $90,000. The Company sold the common stock at $4.00 per share with full warrant coverage, an exercise price of $8.00, and a term of one year. The Company issued the securities with a restrictive legend. These warrants have expired. In August 2022, the Company sold 19,700 units (common stock plus warrants) for financing valued at $78,800. The Company sold the common stock at $4.00 per share with full warrant coverage, an exercise price of $8.00, and a term of one year. The Company issued the securities with a restrictive legend. These warrants have expired. In December 2023, the Company sold 1,250 units (common stock plus warrants) for financing valued at $10,000. The Company sold the common stock at $8.00 per share with full warrant coverage, an exercise price of $8.00, and a term of one year. The Company issued the securities with a restrictive legend. The warrants are not exercised. Information About the Warrants Outstanding During Fiscal 2024 Follows: SCHEDULE OF INFORMATION ABOUT THE WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Original Number of Warrants Issued</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercise Price per Common Share</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Exercisable at December 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Became Exercisable</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercised</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Terminated / Canceled / Expired</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercisable At December 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Expiration Date</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20241231_ztYiw1TZCqcd" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Original number of warrants issued">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20241231_ziUGm5B7FQDe" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Exercise price per common share">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20251231_z0Ys6ef8hJx6" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left" title="Number of warrants exercisable">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsBecameExercisableNumber_iI_pid_c20241231_zYEN0pBaYe01" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Number of warrants became exercisable">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20240101__20241231_zB7WweQguPZ6" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Number of warrants exercised">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_pid_c20240101__20241231_zakUTvoVu8Wb" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Number of warrants terminated / canceled / expired">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20241230_zwfBcRnAt9bj" style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right" title="Number of warrants exercisable">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">December 2025</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table> The exercise price and the number of shares of Common Stock or other securities issuable on the exercise of the Warrants are subject to adjustment in certain circumstances, including stock dividends, recapitalizations, reorganizations, mergers, or consolidations of the Company. However, no Warrant is subject to adjustment for issuances of Common Stock at a price below the exercise price of that Warrant.

8500

34000

4.00

8.00

P1Y

70000

280000

4.00

8.00

P1Y

400000

1600000

4.00

8.00

P1Y

22500

90000

4.00

8.00

P1Y

19700

78800

4.00

8.00

P1Y

1250

10000

8.00

P1Y

Information About the Warrants Outstanding During Fiscal 2024 Follows: SCHEDULE OF INFORMATION ABOUT THE WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Original Number of Warrants Issued</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercise Price per Common Share</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Exercisable at December 31, 2025</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Became Exercisable</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercised</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Terminated / Canceled / Expired</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Exercisable At December 30, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Expiration Date</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iI_pid_c20241231_ztYiw1TZCqcd" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Original number of warrants issued">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20241231_ziUGm5B7FQDe" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Exercise price per common share">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20251231_z0Ys6ef8hJx6" style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left" title="Number of warrants exercisable">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsBecameExercisableNumber_iI_pid_c20241231_zYEN0pBaYe01" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Number of warrants became exercisable">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20240101__20241231_zB7WweQguPZ6" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Number of warrants exercised">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_pid_c20240101__20241231_zakUTvoVu8Wb" style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right" title="Number of warrants terminated / canceled / expired">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20241230_zwfBcRnAt9bj" style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right" title="Number of warrants exercisable">-</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 8%; text-align: right">December 2025</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> </table>

December 2025

NOTE 10 – INCOME TAXES The Company has calculated income taxes using the asset and liability method of accounting. We have computed deferred income taxes by multiplying statutory rates applicable to estimated future-year differences between the financial statement and tax basis carrying amounts of assets and liabilities. The income tax provision is summarized as follows: SCHEDULE OF INCOME TAX PROVISION RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zZIqgfW9r9Yb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zw6d8FWVw941" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_maETR_zleWmH1lxwJ7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Federal corporate income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_maETR_zeRQl57hcvch" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">State corporate income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_403_ecustom--EffectiveIncomeTaxRateReconciliationTotalCorporateIncomeTaxRate_iT_pid_dp_mtETR_zkd97Ic0CyH8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total corporate income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table> SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Deferred Tax Assets/Liability</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: italic bold 10pt Times New Roman, Times, Serif">Income Tax</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Book value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Tax value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Book value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Tax value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Income (Loss) per Books</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">M-1 Differences:</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--NetIncomeLoss_c20250101__20251231_zSZEx8WhsTha" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, book value">8,127,313</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--IncomeIncomeLossTaxValue_c20250101__20251231_zyKYIPFHReuc" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, Tax value">1,706,736</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--NetIncomeLoss_c20240101__20241231_ztS58BRAhP58" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, book value">(3,753,268</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--IncomeIncomeLossTaxValue_c20240101__20241231_zwckbVLCIjyh" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, Tax value">(788,186</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Stock/options issued for services</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20251231_zsVMI9wq5PKk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, book value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_ecustom--StockOptionsIssuedForServicesTaxValue_c20250101__20251231_zvmhhXXblU18" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, Tax value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20240101__20241231_zYLJhgnt2Wpb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, book value">5,561,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_ecustom--StockOptionsIssuedForServicesTaxValue_c20240101__20241231_zJj6hucdEf0i" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, Tax value">1,167,915</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--DepreciationAndAmortization_c20250101__20251231_zyrsbkjrH9n" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Book value">98,395</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_ecustom--DepreciationAndAmortizationTaxValue_c20250101__20251231_zonUXgHm8Ric" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Tax value">20,663</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20240101__20241231_zVj9OIbVSQJc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Book value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_ecustom--DepreciationAndAmortizationTaxValue_c20240101__20241231_zA9ARs8DEwmk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Tax value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Tax income (loss)</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_ecustom--TaxIncomeLossBookValue_c20250101__20251231_z1PZf9kGqZw6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, book value">8,225,708</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_ecustom--TaxIncomeLossTaxValue_c20250101__20251231_zlzPicp3Q9e9" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, tax value">1,727,399</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_ecustom--TaxIncomeLossBookValue_c20240101__20241231_zgMXBcK8I3Nb" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, book value">1,808,232</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_ecustom--TaxIncomeLossTaxValue_c20240101__20241231_z0lhvdHekx55" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, tax value">379,729</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prior Year NOL (excluding state tax)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_ecustom--PriorYearNetOperatingLossBookValue_iI_c20251231_zoPLtMUbLFm4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, book value">(6,157,239</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_ecustom--PriorYearNetOperatingLossTaxValue_iI_c20251231_zNPskjp7Vmo9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, tax value">(1,293,020</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_ecustom--PriorYearNetOperatingLossBookValue_iI_c20241231_zSe4yiaZWu4e" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, book value">(7,965,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_ecustom--PriorYearNetOperatingLossTaxValue_iI_c20241231_z75b4GVEiql1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, tax value">(1,672,749</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Cumulative NOL</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--CumulativeNetOperatingLossBookValue_iI_c20251231_zJtbPx7EKa2d" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, book value">2,068,469</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_ecustom--CumulativeNetOperatingLossTaxValue_iI_c20251231_z5al7nMnZ2jf" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, tax value">434,379</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--CumulativeNetOperatingLossBookValue_iI_c20241231_ztG3KeRjdLSl" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, book value">(6,157,239</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_ecustom--CumulativeNetOperatingLossTaxValue_iI_c20241231_zB5Ui3mJijXc" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, tax value">(1,293,020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table> SCHEDULE OF INCOME TAX PROVISION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zZjyPT5s5eT5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zN22BYK8SDpb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Net operating loss carryforwards</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_di_c20251231_z7WMRDNIGyVf" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Net operating loss carry forwards">(434,379</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20241231_zHZz9xz3MJnl" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Net operating loss carry forwards">1,293,020</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Stock/options issued for services</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_c20251231_z2b4Ysu7WKrc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_c20241231_zZSgAtqtxTB4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services">1,167,915</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_ecustom--DeferredTaxLiabilitiesDepreciationAndAmortization_iI_c20251231_zARboZ8hODE7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization">20,663</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_ecustom--DeferredTaxLiabilitiesDepreciationAndAmortization_iI_c20241231_zPkOAnmqCjUh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_c20251231_z9JMLjSUCqW8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Valuation allowance">(413,716</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_c20241231_zjiZ1wQI07Fc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Valuation allowance">(2,460,935</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_c20251231_zmIkbohOqUVb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred tax assets liabilities, net">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_c20241231_zfoUbrYIiVR8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred tax assets liabilities, net">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzfw7_zX8tOcojFW0l" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax at the statutory rate (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOQ09NRSBUQVggUFJPVklTSU9OIChQYXJlbnRoZXRpY2FsKSAoRGV0YWlscykA" id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20251231_zRckJI6SUMxj" title="Statutory rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOQ09NRSBUQVggUFJPVklTSU9OIChQYXJlbnRoZXRpY2FsKSAoRGV0YWlscykA" id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20241231_zVsHweweVHwl" title="Statutory rate">21%)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,706,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(788,186</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzfw7_z5WbiXqAgJUg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">State tax benefit, net of federal tax effect</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzfw7_ztliC7kA7ZZ9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Change in the valuation allowance.</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,706,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">788,186</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzfw7_z9yVLRZY86X9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table> For the fiscal year ended December 31, 2025, and 2024, the Company had cumulative net income and net losses of $8,127,313 and $3,753,268, respectively, available for carryforward to offset future taxable income, which begins to expire in 2035. The Company has determined to provide full valuation allowances for our net deferred tax assets at the end of 2023 and 2022, including NOL carryforwards generated during the years. Based on its evaluation of positive and negative evidence, including our history of operating losses and the uncertainty of generating future taxable income, it would enable us to realize our deferred tax assets. In assessing the realization of deferred tax assets, management considers whether it is more likely than not that we may not be able to realize some portion or all of the deferred tax assets. The ultimate realization of the deferred tax assets depends on generating future taxable income when those temporary differences become deductible. Based on the available objective evidence, management believes it is more likely than not that the net deferred tax assets will not be fully realizable at December 31, 2025. Accordingly, management has maintained a full valuation allowance against its net deferred tax assets at December 31, 2025. The net change in the total valuation allowance for the 12 months ended December 31, 2025, increased by $2,874,651 to $413,716. At December 31, 2025, and 2024, we had federal and state net operating loss carryforwards of approximately $434,379 and $1,293,020, respectively, expiring beginning in 2037 for the federal and 2037 for the state. For the years ended December 31, 2025, and 2024, the Company analyzed its ASC 740 position and did not identify any uncertain tax positions defined under ASC 740. Should this position be determined in the future and the Company owes interest and penalties because of this, these would be recognized as interest expense and other expenses, respectively, in the consolidated financial statements. The Company has identified the United States Federal tax returns as its “major” tax jurisdiction. The United States federal returns for 2025 and 2024 have been submitted and accepted by the United States Internal Revenue Service. The Company was not subject to tax examination by authorities in the United States before 2015. The Nevada State tax returns for 2025 and 2024 have been submitted and accepted by the Nevada State Franchise Tax Board. Currently, the Company does not have any ongoing tax examinations. The Company has no foreign tax expenses and liabilities as of December 31, 2025, and 2024.

The income tax provision is summarized as follows: SCHEDULE OF INCOME TAX PROVISION RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zZIqgfW9r9Yb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20240101__20241231_zw6d8FWVw941" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_maETR_zleWmH1lxwJ7" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Federal corporate income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr> <tr id="xdx_404_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_maETR_zeRQl57hcvch" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">State corporate income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">0</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr> <tr id="xdx_403_ecustom--EffectiveIncomeTaxRateReconciliationTotalCorporateIncomeTaxRate_iT_pid_dp_mtETR_zkd97Ic0CyH8" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Total corporate income tax rate</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr> </table>

0.21

0.21 0.21

SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Deferred Tax Assets/Liability</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: italic bold 10pt Times New Roman, Times, Serif">Income Tax</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Book value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Tax value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Book value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">Tax value</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Income (Loss) per Books</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 40%">M-1 Differences:</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--NetIncomeLoss_c20250101__20251231_zSZEx8WhsTha" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, book value">8,127,313</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_989_ecustom--IncomeIncomeLossTaxValue_c20250101__20251231_zyKYIPFHReuc" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, Tax value">1,706,736</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--NetIncomeLoss_c20240101__20241231_ztS58BRAhP58" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, book value">(3,753,268</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_980_ecustom--IncomeIncomeLossTaxValue_c20240101__20241231_zwckbVLCIjyh" style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right" title="Income loss, Tax value">(788,186</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Stock/options issued for services</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20250101__20251231_zsVMI9wq5PKk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, book value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_ecustom--StockOptionsIssuedForServicesTaxValue_c20250101__20251231_zvmhhXXblU18" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, Tax value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_eus-gaap--IssuanceOfStockAndWarrantsForServicesOrClaims_c20240101__20241231_zYLJhgnt2Wpb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, book value">5,561,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_ecustom--StockOptionsIssuedForServicesTaxValue_c20240101__20241231_zJj6hucdEf0i" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services, Tax value">1,167,915</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_984_eus-gaap--DepreciationAndAmortization_c20250101__20251231_zyrsbkjrH9n" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Book value">98,395</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_982_ecustom--DepreciationAndAmortizationTaxValue_c20250101__20251231_zonUXgHm8Ric" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Tax value">20,663</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_988_eus-gaap--DepreciationAndAmortization_c20240101__20241231_zVj9OIbVSQJc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Book value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_ecustom--DepreciationAndAmortizationTaxValue_c20240101__20241231_zA9ARs8DEwmk" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization, Tax value">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Tax income (loss)</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_ecustom--TaxIncomeLossBookValue_c20250101__20251231_z1PZf9kGqZw6" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, book value">8,225,708</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_987_ecustom--TaxIncomeLossTaxValue_c20250101__20251231_zlzPicp3Q9e9" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, tax value">1,727,399</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_ecustom--TaxIncomeLossBookValue_c20240101__20241231_zgMXBcK8I3Nb" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, book value">1,808,232</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_981_ecustom--TaxIncomeLossTaxValue_c20240101__20241231_z0lhvdHekx55" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Tax income loss, tax value">379,729</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Prior Year NOL (excluding state tax)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_ecustom--PriorYearNetOperatingLossBookValue_iI_c20251231_zoPLtMUbLFm4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, book value">(6,157,239</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_ecustom--PriorYearNetOperatingLossTaxValue_iI_c20251231_zNPskjp7Vmo9" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, tax value">(1,293,020</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_ecustom--PriorYearNetOperatingLossBookValue_iI_c20241231_zSe4yiaZWu4e" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, book value">(7,965,471</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_ecustom--PriorYearNetOperatingLossTaxValue_iI_c20241231_z75b4GVEiql1" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Prior year net operating loss, tax value">(1,672,749</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">Cumulative NOL</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--CumulativeNetOperatingLossBookValue_iI_c20251231_zJtbPx7EKa2d" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, book value">2,068,469</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_985_ecustom--CumulativeNetOperatingLossTaxValue_iI_c20251231_z5al7nMnZ2jf" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, tax value">434,379</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_ecustom--CumulativeNetOperatingLossBookValue_iI_c20241231_ztG3KeRjdLSl" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, book value">(6,157,239</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif"> </td> <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_983_ecustom--CumulativeNetOperatingLossTaxValue_iI_c20241231_zB5Ui3mJijXc" style="font: bold 10pt Times New Roman, Times, Serif; text-align: right" title="Cumulative net operating loss, tax value">(1,293,020</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> </table>

8127313

1706736

-3753268

-788186

5561500

1167915

98395

20663 8225708 1727399 1808232 379729 -6157239 -1293020 -7965471 -1672749 2068469 434379 -6157239 -1293020

SCHEDULE OF INCOME TAX PROVISION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250101__20251231_zZjyPT5s5eT5" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">December 31, 2025</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20241231_zN22BYK8SDpb" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right">December 31, 2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 64%; text-align: left">Net operating loss carryforwards</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_di_c20251231_z7WMRDNIGyVf" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Net operating loss carry forwards">(434,379</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_c20241231_zHZz9xz3MJnl" style="font: 10pt Times New Roman, Times, Serif; width: 14%; text-align: right" title="Net operating loss carry forwards">1,293,020</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Stock/options issued for services</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_c20251231_z2b4Ysu7WKrc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_eus-gaap--DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost_iI_c20241231_zZSgAtqtxTB4" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Stock/options issued for services">1,167,915</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98B_ecustom--DeferredTaxLiabilitiesDepreciationAndAmortization_iI_c20251231_zARboZ8hODE7" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization">20,663</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_989_ecustom--DeferredTaxLiabilitiesDepreciationAndAmortization_iI_c20241231_zPkOAnmqCjUh" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Depreciation and amortization">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Valuation allowance</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98D_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_c20251231_z9JMLjSUCqW8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Valuation allowance">(413,716</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_c20241231_zjiZ1wQI07Fc" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Valuation allowance">(2,460,935</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: bold 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_98F_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_c20251231_zmIkbohOqUVb" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred tax assets liabilities, net">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td id="xdx_986_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_c20241231_zfoUbrYIiVR8" style="font: 10pt Times New Roman, Times, Serif; text-align: right" title="Deferred tax assets liabilities, net">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzfw7_zX8tOcojFW0l" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Tax at the statutory rate (<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOQ09NRSBUQVggUFJPVklTSU9OIChQYXJlbnRoZXRpY2FsKSAoRGV0YWlscykA" id="xdx_909_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20250101__20251231_zRckJI6SUMxj" title="Statutory rate"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOQ09NRSBUQVggUFJPVklTSU9OIChQYXJlbnRoZXRpY2FsKSAoRGV0YWlscykA" id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20241231_zVsHweweVHwl" title="Statutory rate">21%)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,706,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(788,186</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzfw7_z5WbiXqAgJUg" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">State tax benefit, net of federal tax effect</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzfw7_ztliC7kA7ZZ9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Change in the valuation allowance.</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,706,736</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">788,186</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzfw7_z9yVLRZY86X9" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: bold 10pt Times New Roman, Times, Serif">Total</td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"> </td></tr> </table>

434379

1293020

1167915

20663

413716

2460935

0.21

1706736

-788186

-1706736

788186

8127313

-3753268

2874651

413716

434379

1293020

NOTE 11 – OFF-BALANCE SHEET ARRANGEMENTS We have no off-balance sheet arrangements affecting our liquidity, capital resources, market risk support, credit risk support, or other benefits.

NOTE 12 – SUBSEQUENT EVENTS On February 9, 2026, the Company decided to withdraw the Form S-1 Registration Statement. 1800 Diagonal Lending LLC Promissory Note (Diagonal#2), May 28, 2025 On January 29, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20260129__20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxCLuGdbEja5" title="Number of shares issued for conversion, value">52,960 or <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260129__20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zn1tjpOqGMD6" title="Number of shares issued for conversion">16,263 shares valued at $<span id="xdx_907_eus-gaap--SharePrice_iI_pid_c20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsO6T5qm9IEc" title="Share price">3.2565 due under the Note for the <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260129__20260129__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zyc1pjYhoxyk" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. 1800 Diagonal Lending LLC Promissory Note (Diagonal #3), July 25, 2025 On January 28, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zPsg05R5xwwl" title="Number of shares issued for conversion, value">270,434 or <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsbC5DSFxWh6" title="Number of shares issued for conversion">83,044 shares valued at $<span id="xdx_902_eus-gaap--SharePrice_iI_pid_c20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zIy3VCqUQsdd" title="Share price">3.2565 due under the Note for the <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zkkAE2NyfFRa" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. Boot Capital LLC Promissory Note (Boot#1), March 12, 2025 On January 30, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_pid_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zzWzLcqcSJ44" title=" Conversion of units, value">12,707 or <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z7Ina46fJmj5" title=" Conversion of units, shares">3,902 shares valued at $<span id="xdx_90B_eus-gaap--SharePrice_iI_pid_c20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpkbNy9KLRD4" title="Share price">3.2565 due under the Note for the <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteOneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcEB8AbjEw7i" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. Boot Capital LLC Promissory Note (Boot#2), July 25, 2025 On January 28, 2026, Holder submitted a notice of conversion of the Company for the conversion of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdJQuoPIIHS8" title=" Conversion of units, value">129,920 or <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260128__20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zR9U8nJZ31A6" title=" Conversion of units, shares">39,895 shares valued at $<span id="xdx_908_eus-gaap--SharePrice_iI_pid_c20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zQG8vnwFr7s" title="Share price">3.2565 due under the Note for the <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260130__20260130__us-gaap--DebtInstrumentAxis__custom--BootNoteTwoMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6iauyVSjiB6" title="Number of shares issued">144 Shares. There is no balance due remaining under this Note after this Conversion. Nasdaq Uplist On January 28, 2026, after obtaining the required Nasdaq approval, our common stock started to trade on Nasdaq under the symbol “GOAI”. Additionally, upon the Company’s listing on Nasdaq, the Company became obligated to issue 250,000 shares of Common Stock to Maxim pursuant to the Maxim Agreement. These shares were valued at $7.62 per share based on the closing price on the listing date, for an aggregate fair value of $1,905,000. 1800 Diagonal Lending LLC Promissory Note (Diagonal #7), January 28, 2026 On January 28, 2026, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with 1800 Diagonal Lending LLC, a Virginia limited liability company (“1800 Diagonal” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSevenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zcwZfShCW5B5" title="Original principal amount">421,260 in exchange for a purchase price of $<span id="xdx_908_ecustom--ConvertibleNotesPurchasePrice_iI_c20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSevenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6N3gCDX4yij" title="Purchase price of convertible notes payable">357,000, reflecting an original issue discount of $<span id="xdx_90C_ecustom--OriginalIssuanceDiscountCurrent_iI_c20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSevenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zf7TBHzelIQ4" title="Original issuance discount">64,260. The Company’s obligation under the Purchase Agreement with respect to transaction expenses was $<span id="xdx_902_eus-gaap--DebtInstrumentFeeAmount_iI_c20260128__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSevenMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z31RGN8GOre7" title="Payment of fees and expenses">7,000 for the Buyer’s legal fees and due diligence fee. The net proceeds from this transaction are being used for general working capital purposes. Boot Capital LLC Promissory Note (Boot#4), January 28, 2026 On January 28, 2026, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with Boot Capital LLC, a Delaware limited liability company (“Boot Capital” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zBdvtCtVKnQ1" title="Original principal amount">177,000 in exchange for a purchase price of $<span id="xdx_908_ecustom--ConvertibleNotesPurchasePrice_iI_c20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zpBXlUP51GZk" title="Purchase price of convertible notes payable">150,000, reflecting an original issue discount of $<span id="xdx_90D_ecustom--OriginalIssuanceDiscountCurrent_iI_c20260128__us-gaap--DebtInstrumentAxis__custom--BootNoteFourMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zYAdYqFBVSci" title="Original issuance discount">27,000. The net proceeds from this transaction are being used for general working capital purposes. Boot Capital LLC Promissory Note (Boot#3), January 14, 2026 On January 14, 2026, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with Boot Capital LLC, a Delaware limited liability company (“Boot Capital” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20260114__us-gaap--DebtInstrumentAxis__custom--BootNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zshKd03ezCak" title="Original principal amount">57,500 in exchange for a purchase price of $<span id="xdx_90A_ecustom--ConvertibleNotesPurchasePrice_iI_c20260114__us-gaap--DebtInstrumentAxis__custom--BootNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z2ynb0L3J0D" title="Purchase price of convertible notes payable">50,000, reflecting an original issue discount of $<span id="xdx_903_ecustom--OriginalIssuanceDiscountCurrent_iI_c20260114__us-gaap--DebtInstrumentAxis__custom--BootNoteThreeMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zdGLKPVk6PI4" title="Original issuance discount">7,500. The net proceeds from this transaction are being used for general working capital purposes. 1800 Diagonal Lending LLC Promissory Note (Diagonal #6), January 14, 2026 On January 14, 2026, we entered into a Securities Purchase Agreement (the “Purchase Agreement”) with 1800 Diagonal Lending LLC, a Virginia limited liability company (“1800 Diagonal” or the “Holder”), pursuant to which we issued a promissory note (the “Note”) in the aggregate principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20260114__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSixMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zsLRdgUSiGTd" title="Original principal amount">123,050 in exchange for a purchase price of $<span id="xdx_904_ecustom--ConvertibleNotesPurchasePrice_iI_c20260114__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSixMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z4kI785gnWlc" title="Purchase price of convertible notes payable">107,000, reflecting an original issue discount of $<span id="xdx_90E_ecustom--OriginalIssuanceDiscountCurrent_iI_c20260114__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSixMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zKmc6NsTfuM9" title="Original issuance discount">16,050. The Company’s obligation under the Purchase Agreement with respect to transaction expenses was $<span id="xdx_901_eus-gaap--DebtInstrumentFeeAmount_iI_c20260114__us-gaap--DebtInstrumentAxis__custom--DiagonalNoteSixMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zDc6zPpYGwZ2" title="Payment of fees and expenses">7,000 for the Buyer’s legal fees and due diligence fee. The net proceeds from this transaction are being used for general working capital purposes.

52960

16263

3.2565

144

270434

83044

3.2565

144

12707

3902

3.2565

144

129920

39895

3.2565

144

250000

7.62

1905000

421260

357000 64260

7000

177000

150000 27000

57500

50000 7500

123050

107000 16050

7000