0001759186 2025-01-01 2025-12-31 0001759186 coep:CommonStockParValue0.0001PerShareMember 2025-01-01 2025-12-31 0001759186 coep:WarrantsEachWholeWarrantExercisableForOnehalfOfOneShareOfCommonStockFor230.00PerWholeShareMember 2025-01-01 2025-12-31 0001759186 2025-06-30 0001759186 2026-03-18 0001759186 2025-12-31 0001759186 2024-12-31 0001759186 us-gaap:SeriesAPreferredStockMember 2025-12-31 0001759186 us-gaap:SeriesAPreferredStockMember 2024-12-31 0001759186 us-gaap:ConvertibleNotesPayableMember 2025-12-31 0001759186 us-gaap:ConvertibleNotesPayableMember 2024-12-31 0001759186 2024-01-01 2024-12-31 0001759186 coep:SaleMember 2025-01-01 2025-12-31 0001759186 coep:SaleMember 2024-01-01 2024-12-31 0001759186 us-gaap:PreferredStockMember 2023-12-31 0001759186 us-gaap:CommonStockMember 2023-12-31 0001759186 us-gaap:AdditionalPaidInCapitalMember 2023-12-31 0001759186 coep:CommonStockSubscribedMember 2023-12-31 0001759186 coep:SubscriptionReceivableMember 2023-12-31 0001759186 us-gaap:RetainedEarningsMember 2023-12-31 0001759186 us-gaap:ParentMember 2023-12-31 0001759186 us-gaap:NoncontrollingInterestMember 2023-12-31 0001759186 2023-12-31 0001759186 us-gaap:PreferredStockMember 2024-12-31 0001759186 us-gaap:CommonStockMember 2024-12-31 0001759186 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001759186 coep:CommonStockSubscribedMember 2024-12-31 0001759186 coep:SubscriptionReceivableMember 2024-12-31 0001759186 us-gaap:RetainedEarningsMember 2024-12-31 0001759186 us-gaap:ParentMember 2024-12-31 0001759186 us-gaap:NoncontrollingInterestMember 2024-12-31 0001759186 us-gaap:PreferredStockMember 2024-01-01 2024-12-31 0001759186 us-gaap:CommonStockMember 2024-01-01 2024-12-31 0001759186 us-gaap:AdditionalPaidInCapitalMember 2024-01-01 2024-12-31 0001759186 coep:CommonStockSubscribedMember 2024-01-01 2024-12-31 0001759186 coep:SubscriptionReceivableMember 2024-01-01 2024-12-31 0001759186 us-gaap:RetainedEarningsMember 2024-01-01 2024-12-31 0001759186 us-gaap:ParentMember 2024-01-01 2024-12-31 0001759186 us-gaap:NoncontrollingInterestMember 2024-01-01 2024-12-31 0001759186 us-gaap:PreferredStockMember 2025-01-01 2025-12-31 0001759186 us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001759186 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-12-31 0001759186 coep:CommonStockSubscribedMember 2025-01-01 2025-12-31 0001759186 coep:SubscriptionReceivableMember 2025-01-01 2025-12-31 0001759186 us-gaap:RetainedEarningsMember 2025-01-01 2025-12-31 0001759186 us-gaap:ParentMember 2025-01-01 2025-12-31 0001759186 us-gaap:NoncontrollingInterestMember 2025-01-01 2025-12-31 0001759186 us-gaap:PreferredStockMember 2025-12-31 0001759186 us-gaap:CommonStockMember 2025-12-31 0001759186 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001759186 coep:CommonStockSubscribedMember 2025-12-31 0001759186 coep:SubscriptionReceivableMember 2025-12-31 0001759186 us-gaap:RetainedEarningsMember 2025-12-31 0001759186 us-gaap:ParentMember 2025-12-31 0001759186 us-gaap:NoncontrollingInterestMember 2025-12-31 0001759186 2024-12-01 2024-12-31 0001759186 coep:NexGenAIMember 2025-01-01 2025-12-31 0001759186 coep:NexGenAIMember 2024-01-01 2024-12-31 0001759186 coep:SixCustomersMember coep:AdvertisingCampaignsMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-01-01 2025-12-31 0001759186 coep:AdvertisingCampaignsMember 2025-01-01 2025-12-31 0001759186 coep:AdvertisingCampaignsMember 2025-12-31 0001759186 coep:ThreeCustomersMember coep:WebinarServicesMember us-gaap:SalesRevenueNetMember us-gaap:CustomerConcentrationRiskMember 2025-01-01 2025-12-31 0001759186 coep:WebinarServicesMember 2025-01-01 2025-12-31 0001759186 coep:WarrantsMember 2025-01-01 2025-12-31 0001759186 coep:WarrantsMember 2024-01-01 2024-12-31 0001759186 coep:StockOptionsMember 2025-01-01 2025-12-31 0001759186 coep:StockOptionsMember 2024-01-01 2024-12-31 0001759186 us-gaap:ConvertibleNotesPayableMember 2025-01-01 2025-12-31 0001759186 us-gaap:ConvertibleNotesPayableMember 2024-01-01 2024-12-31 0001759186 us-gaap:PreferredStockMember 2025-01-01 2025-12-31 0001759186 us-gaap:PreferredStockMember 2024-01-01 2024-12-31 0001759186 coep:VyGenMember coep:CD38AssetsMember 2021-01-01 2021-12-31 0001759186 coep:VyGenMember coep:CD38AssetsMember 2021-12-31 0001759186 coep:CD38AssetsMember 2021-12-31 0001759186 coep:CoDevelopmentRightsMember 2025-12-31 0001759186 coep:CoDevelopmentOptionsMember 2025-01-01 2025-12-31 0001759186 coep:CoDevelopmentOptionsMember 2024-01-01 2024-12-31 0001759186 coep:PurpleBioTechMember coep:LicenseAgreementMember 2021-09-30 0001759186 coep:PurpleBioTechMember coep:LicenseAgreementMember 2021-09-02 2021-09-30 0001759186 coep:PurpleBioTechMember coep:LicenseAgreementMember 2024-12-31 0001759186 coep:PurpleBioTechMember coep:LicenseAgreementMember 2025-01-01 2025-03-31 0001759186 coep:Oct2022ConvertiblePromissoryNoteMember 2022-10-31 0001759186 coep:Oct2022ConvertiblePromissoryNoteMember 2023-10-26 2023-10-27 0001759186 coep:Oct2022ConvertiblePromissoryNoteMember 2023-12-14 2023-12-15 0001759186 coep:Oct2022ConvertiblePromissoryNoteMember 2025-12-31 0001759186 coep:Dec2023ConvertiblePromissoryNoteMember 2024-12-31 0001759186 coep:Dec2023ConvertiblePromissoryNoteMember 2024-04-23 2024-04-24 0001759186 coep:Dec2023ConvertiblePromissoryNoteMember 2024-01-01 2024-12-31 0001759186 us-gaap:RelatedPartyMember coep:April2024UnsecuredNoteMember 2024-04-17 0001759186 us-gaap:RelatedPartyMember coep:April2024UnsecuredNoteMember 2024-04-16 2024-04-17 0001759186 coep:YANote1Member 2024-01-03 0001759186 coep:YANote1Member 2024-10-31 0001759186 coep:YANote1Member 2024-10-01 2024-10-31 0001759186 coep:YorkvilleConvertibleNoteMember 2024-11-02 0001759186 coep:YANote1Member 2024-11-01 2024-11-02 0001759186 coep:YorkvilleConvertibleNoteMember 2025-01-01 2025-12-31 0001759186 coep:YorkvilleConvertibleNoteMember 2025-01-01 2025-06-30 0001759186 coep:YorkvilleConvertibleNoteMember 2025-06-30 0001759186 coep:StandbyEquityPurchaseAgreementMember 2025-12-31 0001759186 coep:StandbyEquityPurchaseAgreementMember 2024-12-31 0001759186 coep:StandbyEquityPurchaseAgreementMember 2025-01-01 2025-12-31 0001759186 coep:YorkvilleConvertibleNoteMember 2025-01-16 0001759186 coep:YorkvilleConvertibleNoteMember 2025-01-15 2025-01-16 0001759186 coep:YANote2Member 2025-01-01 2025-12-31 0001759186 coep:YorkvilleConvertibleNoteMember 2025-12-31 0001759186 coep:DerivativeLiabilityMember 2025-12-31 0001759186 coep:DerivativeLiabilityMember 2024-12-31 0001759186 us-gaap:FairValueInputsLevel3Member us-gaap:MeasurementInputRiskFreeInterestRateMember 2024-01-01 2024-12-31 0001759186 us-gaap:FairValueInputsLevel3Member us-gaap:MeasurementInputPriceVolatilityMember 2024-01-01 2024-12-31 0001759186 us-gaap:FairValueInputsLevel3Member us-gaap:MeasurementInputConversionPriceMember 2024-01-01 2024-12-31 0001759186 us-gaap:FairValueInputsLevel3Member us-gaap:MeasurementInputSharePriceMember 2024-01-01 2024-12-31 0001759186 2024-10-31 0001759186 2024-11-01 2024-12-31 0001759186 coep:EidlLoanMember 2020-07-07 2020-07-08 0001759186 coep:EidlLoanMember 2020-07-08 0001759186 coep:EidlLoanMember 2025-12-31 0001759186 coep:EidlLoanMember 2024-12-31 0001759186 coep:PublicWarrantsMember 2025-12-31 0001759186 coep:PublicWarrantsMember 2024-12-31 0001759186 coep:PrivatePlacementWarrantsMember 2025-12-31 0001759186 coep:PrivatePlacementWarrantsMember 2024-12-31 0001759186 coep:PublicWarrantsMember us-gaap:FairValueInputsLevel1Member us-gaap:FairValueMeasurementsRecurringMember 2025-12-31 0001759186 coep:PublicWarrantsMember us-gaap:FairValueInputsLevel1Member us-gaap:FairValueMeasurementsRecurringMember 2024-12-31 0001759186 coep:PrivatePlacementWarrantsMember us-gaap:FairValueInputsLevel3Member us-gaap:FairValueMeasurementsRecurringMember 2025-12-31 0001759186 coep:PrivatePlacementWarrantsMember us-gaap:FairValueInputsLevel3Member us-gaap:FairValueMeasurementsRecurringMember 2024-12-31 0001759186 us-gaap:FairValueMeasurementsRecurringMember 2025-12-31 0001759186 us-gaap:FairValueMeasurementsRecurringMember 2024-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2025-01-01 2025-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2024-01-01 2024-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputPriceVolatilityMember 2025-01-01 2025-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputPriceVolatilityMember 2024-01-01 2024-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputExercisePriceMember 2025-01-01 2025-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputExercisePriceMember 2024-01-01 2024-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputSharePriceMember 2025-01-01 2025-12-31 0001759186 coep:WarrantsMember us-gaap:MeasurementInputSharePriceMember 2024-01-01 2024-12-31 0001759186 coep:PrivatePlacementWarrantsMember 2024-12-31 0001759186 coep:PublicWarrantsMember 2024-12-31 0001759186 coep:WarrantLiabilitiesMember 2024-12-31 0001759186 coep:PrivatePlacementWarrantsMember 2025-01-01 2025-12-31 0001759186 coep:PublicWarrantsMember 2025-01-01 2025-12-31 0001759186 coep:WarrantLiabilitiesMember 2025-01-01 2025-12-31 0001759186 coep:PrivatePlacementWarrantsMember 2025-12-31 0001759186 coep:PublicWarrantsMember 2025-12-31 0001759186 coep:WarrantLiabilitiesMember 2025-12-31 0001759186 us-gaap:CommonStockMember 2025-12-31 0001759186 us-gaap:CommonStockMember coep:PublicOfferingMember 2023-06-15 2023-06-16 0001759186 coep:PreFundedWarrantsMember coep:PublicOfferingMember 2023-06-15 2023-06-16 0001759186 coep:SeriesAWarrantsMember coep:PublicOfferingMember 2023-06-15 2023-06-16 0001759186 coep:SeriesBWarrantsMember coep:PublicOfferingMember 2023-06-15 2023-06-16 0001759186 coep:SeriesWarrantsMember coep:PublicOfferingMember 2023-06-16 0001759186 us-gaap:CommonStockMember coep:PublicOfferingMember 2024-01-01 2024-12-31 0001759186 coep:WarrantNoteSubscriptionReceivablesMember 2023-12-27 2023-12-28 0001759186 us-gaap:PrivatePlacementMember 2025-07-01 2025-09-30 0001759186 coep:SNAPBiosciencesIncMember 2025-07-01 2025-09-30 0001759186 coep:TwoInvestorMember 2025-10-01 2025-12-31 0001759186 coep:TwoInvestorMember 2025-12-31 0001759186 coep:TwoInvestorMember 2024-12-31 0001759186 us-gaap:SeriesAPreferredStockMember 2024-06-12 2024-06-13 0001759186 us-gaap:SeriesAPreferredStockMember 2024-07-30 2024-07-31 0001759186 us-gaap:SeriesAPreferredStockMember 2024-09-03 2024-09-04 0001759186 us-gaap:SeriesAPreferredStockMember 2024-12-22 2024-12-23 0001759186 us-gaap:SeriesAPreferredStockMember 2025-02-05 2025-02-06 0001759186 coep:ConsultingAgreementMember 2025-07-25 0001759186 us-gaap:SeriesAPreferredStockMember 2025-01-01 2025-12-31 0001759186 coep:StockOptionsMember 2025-01-01 2025-12-31 0001759186 coep:StockOptionsMember 2024-01-01 2024-12-31 0001759186 coep:ColleenDelaneyMember 2025-03-23 2025-03-24 0001759186 coep:ColleenDelaneyMember 2025-03-24 0001759186 coep:ColleenDelaneyMember 2025-01-01 2025-12-31 0001759186 coep:ModificationOfOptionsMember 2025-12-01 2025-12-31 0001759186 coep:CoralInvestmentPartnersMember 2020-11-23 0001759186 coep:CoralInvestmentPartnersMember us-gaap:CommonClassAMember 2020-11-23 0001759186 coep:CoralInvestmentPartnersMember us-gaap:CommonClassBMember 2020-11-23 0001759186 coep:SubscriptionReceivableSept2023Member 2023-09-01 2023-09-30 0001759186 coep:SubscriptionReceivableSept2023Member 2025-12-31 0001759186 coep:SubscriptionReceivableSept2023Member 2024-12-31 0001759186 coep:SubscriptionReceivableSept20232ndMember 2023-09-01 2023-09-30 0001759186 coep:SubscriptionReceivableSept20232ndMember 2025-12-31 0001759186 coep:SubscriptionReceivableSept20232ndMember 2024-12-31 0001759186 coep:December2023FinancingMember 2024-03-31 0001759186 coep:December2023FinancingMember 2025-12-31 0001759186 coep:December2023FinancingMember 2024-12-31 0001759186 coep:February2024FinancingMember 2024-02-28 0001759186 coep:February2024FinancingMember 2025-12-31 0001759186 coep:February2024FinancingMember 2024-12-31 0001759186 us-gaap:SeriesAPreferredStockMember 2025-01-01 2025-06-30 0001759186 us-gaap:SeriesAPreferredStockMember 2025-06-30 0001759186 2025-09-30 0001759186 coep:YorkvilleMember coep:StandbyEquityPurchaseAgreementMember 2024-10-29 2024-11-02 0001759186 coep:YorkvilleMember coep:StockIssuedForServicesMember coep:StandbyEquityPurchaseAgreementMember 2024-10-29 2024-11-02 0001759186 coep:YorkvilleMember coep:ConvertibleNoteMember coep:StandbyEquityPurchaseAgreementMember 2024-11-02 0001759186 coep:StandbyEquityPurchaseAgreementMember 2025-01-01 2025-12-31 0001759186 coep:StockOptionsMember 2023-12-31 0001759186 coep:StockOptionsMember 2023-01-01 2023-12-31 0001759186 coep:StockOptionsMember 2024-12-31 0001759186 coep:StockOptionsMember 2025-12-31 0001759186 coep:WarrantHolder1ExercisePrice59.40Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder1ExercisePrice59.40Member 2025-12-31 0001759186 coep:WarrantHolder1ExercisePrice59.40Member 2024-12-31 0001759186 coep:WarrantHolder1ExercisePrice118.80Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder1ExercisePrice118.80Member 2025-12-31 0001759186 coep:WarrantHolder1ExercisePrice118.80Member 2024-12-31 0001759186 coep:WarrantHolder1ExercisePrice296.80Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder1ExercisePrice296.80Member 2025-12-31 0001759186 coep:WarrantHolder1ExercisePrice296.80Member 2024-12-31 0001759186 coep:WarrantHolder2ExercisePrice59.40Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder2ExercisePrice59.40Member 2025-12-31 0001759186 coep:WarrantHolder2ExercisePrice59.40Member 2024-12-31 0001759186 coep:WarrantHolder2ExercisePrice296.80Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder2ExercisePrice296.80Member 2025-12-31 0001759186 coep:WarrantHolder2ExercisePrice296.80Member 2024-12-31 0001759186 coep:WarrantHolder5ExercisePrice59.40Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder5ExercisePrice59.40Member 2025-12-31 0001759186 coep:WarrantHolder5ExercisePrice59.40Member 2024-12-31 0001759186 coep:WarrantHolder18ExercisePrice178.20Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder18ExercisePrice178.20Member 2025-12-31 0001759186 coep:WarrantHolder18ExercisePrice178.20Member 2024-12-31 0001759186 coep:WarrantHolder20ExercisePrice50.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder20ExercisePrice50.00Member 2025-12-31 0001759186 coep:WarrantHolder20ExercisePrice50.00Member 2024-12-31 0001759186 coep:WarrantHolder21ExercisePrice38.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder21ExercisePrice38.00Member 2025-12-31 0001759186 coep:WarrantHolder21ExercisePrice38.00Member 2024-12-31 0001759186 coep:SeriesWarrantsAAndBExercisePrice27.20Member 2025-01-01 2025-12-31 0001759186 coep:SeriesWarrantsAAndBExercisePrice27.20Member 2025-12-31 0001759186 coep:SeriesWarrantsAAndBExercisePrice27.20Member 2024-12-31 0001759186 coep:SeriesAWarrantsExercisePrice27.20Member 2025-01-01 2025-12-31 0001759186 coep:SeriesAWarrantsExercisePrice27.20Member 2025-12-31 0001759186 coep:SeriesAWarrantsExercisePrice27.20Member 2024-12-31 0001759186 coep:SeriesBWarrantsExercisePrice27.20Member 2025-01-01 2025-12-31 0001759186 coep:SeriesBWarrantsExercisePrice27.20Member 2025-12-31 0001759186 coep:SeriesBWarrantsExercisePrice27.20Member 2024-12-31 0001759186 coep:WarrantHolder22ExercisePrice25.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder22ExercisePrice25.00Member 2025-12-31 0001759186 coep:WarrantHolder22ExercisePrice25.00Member 2024-12-31 0001759186 coep:WarrantHolder22ExercisePrice28.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder22ExercisePrice28.00Member 2025-12-31 0001759186 coep:WarrantHolder22ExercisePrice28.00Member 2024-12-31 0001759186 coep:WarrantHolder23ExercisePrice25.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder23ExercisePrice25.00Member 2025-12-31 0001759186 coep:WarrantHolder23ExercisePrice25.00Member 2024-12-31 0001759186 coep:WarrantHolder23ExercisePrice28.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder23ExercisePrice28.00Member 2025-12-31 0001759186 coep:WarrantHolder23ExercisePrice28.00Member 2024-12-31 0001759186 coep:WarrantHolder24ExercisePrice28.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder24ExercisePrice28.00Member 2025-12-31 0001759186 coep:WarrantHolder24ExercisePrice28.00Member 2024-12-31 0001759186 coep:PreFundedWarrants2ExercisePrice0.002Member 2025-01-01 2025-12-31 0001759186 coep:PreFundedWarrants2ExercisePrice0.002Member 2025-12-31 0001759186 coep:PreFundedWarrants2ExercisePrice0.002Member 2024-12-31 0001759186 coep:PreFundedWarrants3ExercisePrice0.002Member 2025-01-01 2025-12-31 0001759186 coep:PreFundedWarrants3ExercisePrice0.002Member 2025-12-31 0001759186 coep:PreFundedWarrants3ExercisePrice0.002Member 2024-12-31 0001759186 coep:WarrantHolder25ExercisePrice12.00Member 2025-01-01 2025-12-31 0001759186 coep:WarrantHolder25ExercisePrice12.00Member 2025-12-31 0001759186 coep:WarrantHolder25ExercisePrice12.00Member 2024-12-31 0001759186 coep:GearTherapeuticsMember 2025-12-31 0001759186 coep:TwoPrivatelyHeldCompaniesMember 2024-08-31 0001759186 coep:FivePrivatelyHeldCompaniesMember coep:NexGenAIAffiliatesNetworkPlatformMember 2025-12-31 0001759186 coep:ThreePrivatelyHeldCompaniesMember coep:NexGenAIAffiliatesNetworkPlatformMember 2025-12-31 0001759186 coep:NexGenAIAffiliatesNetworkPlatformMember 2025-11-01 2025-12-31 0001759186 coep:PrivatelyHeldCompanyMember 2025-11-01 2025-11-30 0001759186 coep:PrivatelyHeldCompanyMember 2025-11-30 0001759186 coep:PrivatelyHeldCompanyMember 2025-11-01 2025-12-31 0001759186 coep:FirstYearExtensionMember 2025-01-01 2025-12-31 0001759186 coep:SecondYearExtensionMember 2025-01-01 2025-12-31 0001759186 coep:MehalickMember 2025-01-01 2025-12-31 0001759186 coep:YeraceMember 2025-01-01 2025-12-31 0001759186 coep:CarTLicenseMember 2022-08-31 0001759186 coep:CarTLicenseMember 2022-08-29 2022-08-31 0001759186 coep:CarTLicenseMember 2025-12-31 0001759186 2023-09-30 0001759186 coep:FindersFeeAndIndemnityAgreementMember 2025-01-01 2025-12-31 0001759186 coep:MasterServicesAgreementsMember 2025-01-01 2025-12-31 0001759186 coep:MasterServicesAgreementsMember 2025-12-31 0001759186 coep:GearCellTherapyPlatformMember 2025-01-01 2025-12-31 0001759186 coep:AGBioLifeCapitalILPMember 2023-09-29 2023-09-30 0001759186 coep:AGBioLifeCapitalILPMember 2024-08-12 0001759186 coep:AGBioLifeCapitalILPMember 2024-12-31 0001759186 coep:AGBioLifeCapitalILPMember 2025-12-31 0001759186 coep:BoardOfDirectorsMember 2025-12-31 0001759186 coep:NexGenAISolutionsGroupIncMember 2024-12-18 2024-12-19 0001759186 coep:NexGenAIMember 2025-12-31 0001759186 coep:NexGenAIMember 2024-12-31 0001759186 coep:NexGenAIMember 2025-01-01 2025-12-31 0001759186 coep:NexGenAIMember 2024-01-01 2024-12-31 0001759186 coep:BiotechnologySegmentMember 2025-12-31 0001759186 coep:BiotechnologySegmentMember 2024-12-31 0001759186 coep:TechnologySegmentMember 2025-12-31 0001759186 coep:TechnologySegmentMember 2024-12-31 0001759186 coep:BiotechnologyMember 2025-01-01 2025-12-31 0001759186 coep:TechnologyMember 2025-01-01 2025-12-31 0001759186 coep:BiotechnologyMember 2024-01-01 2024-12-31 0001759186 coep:TechnologyMember 2024-01-01 2024-12-31 iso4217:USD shares iso4217:USD shares pure coep:Integer false 2025 FY 0001759186 2 10-K true 2025-12-31 --12-31 false 001-39669 Coeptis Therapeutics Holdings, Inc. DE 98-1465952 105 Bradford Rd Suite 420 Wexford PA 15090 724 934-6467 Common Stock, par value $0.0001 per share COEP NASDAQ Warrants, each whole warrant exercisable for one-half of one share of Common Stock for $230.00 per whole share COEPW NASDAQ No No Yes Yes Non-accelerated Filer true true false false false false 28225766 6223221 <b>Cybersecurity Risk Management and Strategy</b><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zhkbzupmLsk4">The Company <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zx4SGCcPUjGk">recognizes</span> the importance of cybersecurity in safeguarding its information systems and data.</span> Our cybersecurity measures primarily rely on standard security protocols provided by Microsoft Outlook and OneDrive, which include encryption, multi-factor authentication, and access controls to protect against unauthorized access and data breaches.</p><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: left"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Given the evolving nature of cybersecurity threats, the Company monitors its systems for potential vulnerabilities and relies on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_zoNQFsm9lYoi">third-party</span> security updates and patches to mitigate risks. While we believe our current measures are appropriate for our operations, we acknowledge that no security system is entirely immune from potential threats, including phishing attacks, malware, ransomware, and unauthorized access.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"> </p> The Company <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zx4SGCcPUjGk">recognizes</span> the importance of cybersecurity in safeguarding its information systems and data. true true <b>Governance and Oversight</b><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b> </b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zaAysTbebyl9">The Company’s executive management is responsible for overseeing cybersecurity risks and ensuring compliance with our security practices. At this time, the Company does not have a dedicated cybersecurity team but relies on its IT service providers and Microsoft’s security framework for system protection and incident response.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Potential Risks and Impact</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_903_ecyd--CybersecurityRiskRoleOfManagementTextBlock_c20250101__20251231_zgpzdqv5fpu6">Despite these measures, the Company may be vulnerable to cybersecurity incidents that could disrupt operations, compromise sensitive data, or result in financial or reputational harm. Any material cybersecurity incident would be assessed and disclosed as necessary.</span></p> The Company’s executive management is responsible for overseeing cybersecurity risks and ensuring compliance with our security practices. At this time, the Company does not have a dedicated cybersecurity team but relies on its IT service providers and Microsoft’s security framework for system protection and incident response. Despite these measures, the Company may be vulnerable to cybersecurity incidents that could disrupt operations, compromise sensitive data, or result in financial or reputational harm. Any material cybersecurity incident would be assessed and disclosed as necessary. May 21, 2025 Daniel Yerace Vice President of Operations and a member of our Board of Directors true false false false February 11, 2027 20000 We <span id="xdx_90A_eecd--AwardTmgMnpiCnsdrdFlag_dbT_c20250101__20251231_zHHWEzS4pidc">do not grant equity awards in anticipation of the release of material nonpublic information</span> that is likely to result in changes to the price of our common stock, and do not time the public release of such information based on award grant dates. During the last completed fiscal year, we have not made awards to any named executive officer or director during the period beginning four business days before and ending one business day after the filing of a period report on Form 10-Q or Form 10-K or the filing or furnishing of a current report on Form 8-K, and we have not timed the disclosure of material nonpublic information for the purpose of affecting the value of executive compensation. true true 6920 Astra Audit and Advisory LLC Tampa, Florida 5674302 532885 676596 0 7348 0 991903 518407 7350149 1051292 9873 10460 7860083 5691084 361250 541875 554167 1554166 18399 59783 8793899 7846908 16153921 8908660 888755 1269763 41054 736884 0 435635 0 1087873 100000 100000 18875 42305 599455 0 0 1041484 120000 235000 1768139 4513309 150000 150000 167625 359250 0 18875 317625 528125 2085764 5041434 0.0001 0.0001 10000000 10000000 10000 0 0 6520 6520 0 2 0.0001 0.0001 150000000 150000000 5746948 5746948 2116191 2116191 575 212 127201691 102976748 0 541875 3686544 2100000 -109953728 -98036713 13561994 3382124 506163 485102 14068157 3867226 16153921 8908660 1363045 0 1363045 0 180625 0 1182420 0 1277150 2331548 1687972 1722050 1000000 1000000 7792100 2950271 1215692 1104978 1148004 945641 105000 0 14225918 10054488 -13043498 -10054488 96744 246116 116495 234742 545635 216189 115000 0 7004 -16444 76596 0 -163500 0 -0 37257 159035 -200000 1098055 -341660 766306 -822924 -12277192 -10877412 0 0 -12277192 -10877412 -360177 -196960 -11917015 -10680452 -2.81 -2.81 -5.56 -5.56 4234787 4234787 1924639 1924639 0 0 1766552 179 91670045 0 -3500000 -87356261 813963 0 813963 50000 5 99995 100000 100000 20000 2 79998 80000 80000 207319 20 1329255 1329275 1329275 500000 500000 500000 8150 8150 8150 1900000 -2000000 -100000 -100000 506 1 72059 6 951856 951863 951863 6014 1 5331938 -2100000 3231939 682062 3914001 5500000 5500000 5500000 541875 541875 541875 1104978 1104978 1104978 261 533 533 533 -10680452 -10680452 -196960 -10877412 6520 2 2116191 212 102976748 541875 -2100000 -98036713 3382124 485102 3867226 696467 70 8119930 -3561544 4558456 4558456 225000 23 2958825 2958848 2958848 362871 36 3829184 3829220 3829220 66837 6 999994 1000000 1000000 0 187500 19 541856 -541875 0 0 0 0 0 824295 824295 824295 450000 45 855 900 900 3480 -1 3098763 1975000 5073762 381238 5455000 -10000 -1 1250000 125 -124 392082 39 2635673 2635712 2635712 1215692 1215692 1215692 -11917015 -11917015 -360177 -12277192 0 0 5746948 575 127201691 0 -3686544 -109953728 13561994 506163 14068157 -12277192 -10877412 1181212 1000845 41385 37788 545635 216189 1333045 -0 1215692 1104978 3829220 1329276 824295 8150 906430 -539660 -191625 -198000 0 77250 159035 -200000 0 37257 -163500 -0 76596 -0 7348 234742 473497 118472 -381012 -149935 -440889 180934 -42306 -38047 -115000 235000 -8603036 -6649281 0 0 990000 1850000 -218750 -650969 2958848 0 4558455 100000 0 500000 900 0 5455000 3914001 13744453 5713032 5141417 -936249 532885 1469134 5674302 532885 8772 8772 0 0 3686544 2100000 2635712 951684 1000000 0 <p id="xdx_803_eus-gaap--BusinessDescriptionAndBasisOfPresentationTextBlock_zLNR17dqahnh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 1 – <span id="xdx_829_ziS0hz4nzVB6">DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Nature of Business</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>General</i>. Coeptis Therapeutics Holdings, Inc. (“Coeptis”, the “Company” or “we” or “our”) was originally incorporated in the British Virgin Islands on November 27, 2018, under the name Bull Horn Holdings Corp. On October 27, 2022, Bull Horn Holdings Corp. domesticated from the British Virgin Islands to the State of Delaware. On October 28, 2022, in connection with the closing of the Merger, we changed our corporate name from Bull Horn Holdings Corp. to “Coeptis Therapeutics Holdings, Inc.”</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>The Merger Transaction</i>. On October 28, 2022, a wholly owned subsidiary of Bull Horn Holdings Corp., merged with and into Coeptis Therapeutics, Inc., with Coeptis Therapeutics, Inc. as the surviving corporation of the Merger. As a result of the Merger, we acquired the business of Coeptis Therapeutics, Inc., which now continues to operate as a wholly owned subsidiary.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>About the Company’s Subsidiaries</i>. We are now a holding company that currently operates through our direct and indirect subsidiaries SNAP Biosciences, Inc. and GEAR Therapeutics, Inc., which are majority owned, and Coeptis Therapeutics, Inc., Coeptis Pharmaceuticals, Inc. and Coeptis Pharmaceuticals, LLC, which are wholly owned.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Coeptis is a biopharmaceutical and technology company. The biopharmaceutical division focuses on developing innovative cell therapy platforms for cancer, autoimmune, and infectious diseases. Coeptis aims to advance treatment paradigms and improve patient outcomes through its cutting-edge research and development efforts. The technology division focuses on enhancing operational capabilities through advanced technologies. This division features AI-powered marketing software and robotic process automation tools designed to optimize business processes and improve overall efficiency.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Basis of Presentation – </b>The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for financial information and with the instructions to Form 10-K and Rule 8-03 of Regulation S-X. Accordingly, they include all of the information and notes required by GAAP for complete financial statements. In the opinion of the Company’s management, any adjustments contained in the accompanying consolidated financial statements are of a normal recurring nature, and are necessary to fairly present the financial position and operating results of the Company as of December 31, 2025 and 2024 and for the years then ended.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Principles of Consolidation </b>– The accompanying consolidated financial statements include the accounts of Coeptis Therapeutics, Inc., Coeptis Pharmaceuticals, Inc., Coeptis Pharmaceuticals, LLC, SNAP Biosciences, Inc., and GEAR Therapeutics, Inc. All material intercompany accounts, balances and transactions have been eliminated.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Reverse Stock Split </b>– On December 31, 2024, the Company completed a <span id="xdx_907_eus-gaap--StockholdersEquityReverseStockSplit_c20241201__20241231_zTgKS5QXmvQ5" title="Reverse stock split">20-1 reverse stock split</span> of its issued and outstanding common stock. As a result of the reverse stock split, every 20 shares of issued and outstanding common stock were automatically combined into one share, with no change in the par value per share. Fractional shares resulting from the reverse stock split were rounded to the nearest whole share. The reverse stock split has been retrospectively applied to all share and per-share amounts presented in these consolidated financial statements and accompanying notes for all periods presented.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 20-1 reverse stock split <p id="xdx_809_eus-gaap--SignificantAccountingPoliciesTextBlock_zYg7jG2CuTT" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 2 – <span id="xdx_820_zHeiZMHAMR31">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p id="xdx_84D_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zGm6yV3zsErd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86F_zyoHTINo5VH3">Cash</span></b> – For purposes of the consolidated statements of cash flows, the Company considers all highly liquid investments purchased with maturities of three months or less to be cash equivalents. At times, balances of cash and cash equivalents at financial banking institutions exceeded the federally insured limit of $250,000. Uninsured balances were $<span id="xdx_903_eus-gaap--CashUninsuredAmount_iI_c20251231_zN2x1dAe3aXg" title="Cash uninsured amount">5,424,302</span> and $<span id="xdx_90B_eus-gaap--CashUninsuredAmount_iI_c20241231_zoFGPqjfmOD4" title="Cash uninsured amount">282,885</span> at December 31, 2025 and 2024, respectively. The Company regularly monitors the financial condition of the institution in which it has depository accounts and believes the risk of loss is minimal.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zbI43jjYfaok" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_862_zTI2mm429brg">Property and Equipment</span></b> – Fixed assets are stated at cost and depreciation is computed using the straight-line method for financial statement purposes. For the years ended December 31, 2025 and 2024, depreciation expense totaled $<span id="xdx_902_eus-gaap--Depreciation_pp0p0_c20250101__20251231_z1tZWfPnEmg2" title="Depreciation expense">587</span> and $<span id="xdx_900_eus-gaap--Depreciation_pp0p0_c20240101__20241231_zToUtw0uIgXc" title="Depreciation expense">845</span> respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84B_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zPZuzK2istNa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86D_zhEsujK9A1Q6">Intangible Assets</span></b> – The Company records intangible assets at cost and evaluates them for impairment in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350, <i>Intangibles – Goodwill and Other. </i>Intangibles are being amortized using the straight-line method over estimated useful lives of between two and forty years. The Company recorded intangible assets of $<span id="xdx_905_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250101__20251231__us-gaap--AssetAcquisitionAxis__custom--NexGenAIMember_zx0iJDtPiIvc" title="Intangible assets acquired">361,250</span> and $<span id="xdx_90F_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20240101__20241231__us-gaap--AssetAcquisitionAxis__custom--NexGenAIMember_zr7CYzFlfrek" title="Intangible assets acquired">541,875</span> as of December 31, 2025 and December 31, 2024, respectively, related to the acquired assets of NexGenAI Affiliates Network Platform (“NexGenAI”), which contains AI-powered marketing software and robotic process automation capabilities. See Note 14, Intangible Assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_840_eus-gaap--MarketableSecuritiesPolicy_zYcevolqQtzf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_862_zgGq4RzAIRql">Investments and Marketable Securities</span> </b>– The Company classifies its investments and marketable securities in accordance with ASC 320, <i>Investments – Debt and Equity Securities</i>, and ASC 321, <i>Investments – Equity Securities</i>, as applicable. Investments in equity securities with readily determinable fair values are measured at fair value, with unrealized gains and losses recognized in net income. For equity securities without readily determinable fair values, the Company applies the measurement alternative, recording these investments at cost, adjusted for impairments or observable price changes from transactions involving similar securities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Marketable securities are categorized as trading securities and are thus marked to market and stated at fair value. Fair value is determined using the quoted closing bid prices and is recorded as a Level 1 asset. Realized gains and losses on marketable securities are recognized as incurred in the consolidated statements of operations. Net changes in unrealized gains and losses are reported in the consolidated statements of operations in the current period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--LesseeLeasesPolicyTextBlock_zZd5E69YaC1l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_861_z0y9vDd2f1ad">Leases</span> </b>– The Company accounts for leases in accordance with ASC 842, <i>Leases</i>. At lease commencement, the Company recognizes a right-of-use (“ROU”) asset and a corresponding lease liability based on the present value of future lease payments. Lease liabilities are measured using the Company’s incremental borrowing rate if the implicit rate is not readily determinable. ROU assets include initial direct costs and prepaid lease payments and are reduced for lease incentives received.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--ResearchAndDevelopmentExpensePolicy_zGhipFppvmqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_862_zTqBTUr2ay9b">Research and Development</span> – </b>Research and development costs are expensed when incurred. During the years ended December 31, 2025 and 2024, research and development expenses totaled $<span id="xdx_908_eus-gaap--ResearchAndDevelopmentExpense_pp0p0_c20250101__20251231_zBA2qHuPDBA1" title="Research and development expenses">1,277,150</span> and $<span id="xdx_902_eus-gaap--ResearchAndDevelopmentExpense_pp0p0_c20240101__20241231_zkmiNA8JRxJb" title="Research and development expenses">2,331,548</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zXWVvjClM0Hk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_865_zugKK9EiCuYd">Impairment of Long-Lived Assets</span> – </b>The Company’s property and equipment and other non-current assets are reviewed annually for possible impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss would be recognized if and when the estimated future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. There was <span id="xdx_90C_eus-gaap--AssetImpairmentCharges_do_c20250101__20251231_zKtzAEblcpXd" title="Asset impairment charges"><span id="xdx_901_eus-gaap--AssetImpairmentCharges_do_c20240101__20241231_zEZpMcINsYf4">no</span></span> impairment recognized for the years ended December 31, 2025 and 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--DerivativesPolicyTextBlock_zuMnkgjuA1yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_864_znIkXgOSEJe2">Derivative Liability Warrants</span> – </b>The Company accounts for the Public Warrants and Private Placement Warrants (the “Warrants”) in accordance with the guidance contained in ASC 815-40, <i>Derivatives and Hedging</i>, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in each respective reporting period. This liability is subject to re-measurement at each consolidated balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the consolidated statements of operations. The Private Placement Warrants and the Public Warrants for periods where no observable traded price was available are valued using a binomial lattice simulation model. For periods subsequent to the detachment of the Public Warrants from the Units, the Public Warrant quoted market price was used as the fair value as of each relevant date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--DebtPolicyTextBlock_zPHbxdJkHdZj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_866_z9JMzbYp8Og5">Convertible Debt</span></b> – The Company accounts for convertible debt in accordance with ASC 470-20, <i>Debt – Debt with Conversion and Other Options</i>. Convertible debt instruments are evaluated at issuance to determine whether they contain embedded features that require bifurcation as derivatives or equity components. If the embedded conversion feature meets the criteria for derivative accounting under ASC 815, <i>Derivatives and Hedging</i>, it is bifurcated and recorded separately at fair value, with subsequent changes in fair value recognized in earnings. Upon conversion or repurchase of convertible debt, the Company recognizes a gain or loss in accordance with ASC 470-20 and ASC 470-50, <i>Debt Modifications and Extinguishments</i>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84B_eus-gaap--IncomeTaxPolicyTextBlock_zHAAha3GsZn8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_865_z3u6TYbMNYnj">Income Taxes</span> </b>– Income taxes are provided for the tax effects of transactions reported in the consolidated financial statements and consist of taxes currently due plus deferred taxes related primarily to temporary differences between reporting of income and expenses for financial reporting purposes and income tax purposes. The deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred taxes also are recognized for operating losses that are available to offset future federal income taxes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Income Taxes Topic of FASB ASC clarifies the accounting and reporting for uncertainties in income tax law within subtopic FASB ASC 740-10-25-5. The guidance prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. Management believes that there is <span id="xdx_90C_eus-gaap--UnrecognizedTaxBenefits_iI_pp0p0_do_c20251231_zzgyalr1YRb1" title="Uncertain tax positions"><span id="xdx_90C_eus-gaap--UnrecognizedTaxBenefits_iI_pp0p0_do_c20241231_z9pJ5W7wdqmi" title="Uncertain tax positions">no</span></span> liability related to uncertain tax positions during the years ended December 31, 2025 and 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--UseOfEstimates_zGhCno2pOdh6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86C_zicXUShi27md">Use of Estimates</span> – </b>The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zkXNemGlANOk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86B_zWfWKjGsO9M">Reclassification</span> </b>– The Company reclassified certain amounts of total stockholders’ equity – noncontrolling interests, net loss attributable to non-controlling interests, and accumulated deficit from prior periods. These presentation changes did not affect total stockholders’ equity or net loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zRj8znYSaTXd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86D_zOCJE3Hv5If3">Employee and Non-Employee Share-Based Compensation</span> </b>– The Company applies ASC 718-10, <i>Share-Based Payment</i>, which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock option equity awards issued to employees and non-employees based on estimated fair values.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s consolidated statements of operations. The Company recognizes share-based award forfeitures as they occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company estimates the fair value of granted option equity awards using a Black-Scholes option pricing model. The option-pricing model requires a number of assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of the Company. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected option term is calculated for options granted to employees and directors using the “simplified” method. Changes in the determination of each of the inputs can affect the fair value of the options granted and the results of operations of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zOOWsmECMEZ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_860_zNI8i6I7Rtza"><b>Recent Accounting Pronouncements</b></span><b> </b>– During the years ended December 31, 2025 and 2024, there were new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, including Accounting Standards Update (“ASU”) 2023-07, <i>Segment Reporting</i>, has been or will be adopted by the Company. Please see Note 15, Segment Reporting. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--RevenueRecognitionPolicyTextBlock_z4z3tzepn6Fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86A_zwA8j2PfPnfk">Revenue Recognition</span></b> – The Company recognizes revenue in accordance with ASC Topic 606, <i>Revenue from Contracts with Customers</i> (“ASC 606”) to depict the transfer of control to the Company’s customers in an amount reflecting the consideration to which the Company expects to be entitled. The Company determines revenue recognition through the following steps:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 6%"><span style="font-size: 10pt">i.</span></td> <td style="width: 91%; text-align: justify"><span style="font-size: 10pt">Identification of the contract, or contracts, with a customer</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">ii.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Identification of the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">iii.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Determination of the transaction price</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">iv.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Allocation of the transaction price to the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">v.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Recognition of revenue, when, or as, the company satisfies the performance obligations.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 606, revenue is recognized when control of promised goods and services is transferred to customers. A performance obligation is a contractual promise to transfer a distinct good or service to the customer and is the unit of account under ASC 606. The transaction price of a contract is allocated to distinct performance obligations and recognized as revenue when or as the performance obligations are satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generates revenue from its customers by 1) performing data research for its customers and delivering advertising campaigns via cold emails and social media sites, and 2) providing webinars for its customers to a targeted business-to-business audience. The fee for these services is based on observable prices explicitly negotiated between the Company and the customer. The Company recognizes revenue at the point in time when the good or service is delivered to the customer, which occurs upon delivery of the advertising campaign or webinar and there is a transfer of control to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, revenues from delivering advertising campaigns via cold emails and social media sites were recognized from six customers who accounted for <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--SixCustomersMember__srt--ProductOrServiceAxis__custom--AdvertisingCampaignsMember_zLX4oEOfVmxh" title="Concentration risk percentage">100</span>% of this revenue. Revenue was recognized at the point of delivery to the customers in the amount of $<span id="xdx_90D_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__custom--AdvertisingCampaignsMember_zT74wjk0aKHa" title="Revenues">1,250,545</span>. As of December 31, 2025, the Company has recorded customer deposits in the amount of $<span id="xdx_902_eus-gaap--DeferredRevenueCurrent_iI_c20251231__srt--ProductOrServiceAxis__custom--AdvertisingCampaignsMember_z60oqDcquob1" title="Customer deposits">599,455</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, revenues from delivering webinar services were recognized from three customers who accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember__srt--ProductOrServiceAxis__custom--WebinarServicesMember_zjRu100sQNS4" title="Concentration risk percentage">100</span>% of this revenue. Revenue was recognized at the point of delivery to the customers in the amount of $<span id="xdx_90E_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__custom--WebinarServicesMember_zsA6a78dhLyf" title="Revenues">112,500</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_847_eus-gaap--EarningsPerSharePolicyTextBlock_zAsU6WAQ4KI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_865_z2FQOuGhQvN9">Earnings Per Share</span></b> – Basic earnings per share (or loss per share), is computed by dividing the earnings (loss) for the period by the weighted average number of common stock shares outstanding for the period. Diluted earnings per share reflects potential dilution of securities by including other potentially issuable shares of common stock, including shares issuable upon conversion of convertible securities or exercise of outstanding stock options and warrants, in the weighted average number of common shares outstanding for the period. Therefore, because including shares issuable upon conversion of convertible securities and/or exercise of outstanding options and warrants would have an anti-dilutive effect on the loss per share, only the basic earnings (loss) per share is reported in the accompanying consolidated financial statements. The Company does not have other potentially issuable shares of stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following potential common shares would have an antidilutive effect on loss per share:</p> <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zGWihs13k28a" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><b><span id="xdx_8BB_zFQw89wo8x2c" style="display: none">Schedule of antidilutive shares</span></b></span></td> <td> </td> <td colspan="6" style="text-align: center"><span style="font-size: 10pt"><b>Years ended December 31,</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%"><span style="font-size: 10pt">Warrants</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsMember_zxPQLg8XFKHf" style="width: 13%; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">945,105</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsMember_ziMaBdHFS59l" style="width: 13%; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">1,399,316</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Stock options</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zwFiS2Xbflk5" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">437,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zLzpYEY8VEh9" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">279,625</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Convertible notes payable</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zpAXF3MhJOB7" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zdFZzQI3BU8e" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">406,629</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Preferred stock</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zHdONONx2RV8" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zKW6pQqwpZ0h" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">815,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_z2Df7bPawez9" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">1,382,105</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231_ziJtf4fsJ3G" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">2,900,570</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p id="xdx_84B_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z2gYXYVgQI29" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86D_zRxnqmvvUvna">Going Concern</span> –</b> The accompanying consolidated financial statements have been prepared in conformity with GAAP which contemplate continuation of the Company as a going concern, which is dependent upon the Company’s ability to obtain sufficient financing or establish itself as a profitable business. As of December 31, 2025, the Company had an accumulated deficit of $<span id="xdx_90C_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20251231_zNeMP0RaPasd" title="Accumulated deficit">109,953,728</span>, and for the year ended December 31, 2025, the Company had a net loss of $<span id="xdx_90F_eus-gaap--ProfitLoss_iN_di_c20250101__20251231_zwJw9pkfv7x" title="Net loss">12,277,192</span>. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans with respect to operations include raising additional capital through sales of equity or debt securities as may be necessary to pursue its business plans and sustain operations until such time as the Company can achieve profitability. Management believes that additional financing as necessary will result in improved operations and cash flow. However, there can be no assurance that management will be successful in obtaining additional funding or in attaining profitable operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_846_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zHgRczn8lra3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_863_zGDiDX0QL2Ag">Fair Value of Financial Instruments and Measurements</span></b> – The Company measures certain financial instruments at fair value in accordance with ASC 820, <i>Fair Value Measurement</i>, for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC 820 establishes a three-level fair value hierarchy that prioritizes inputs used to measure fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 1 – Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 2 – Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 3 – Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The estimated fair value of cash, interest receivable, subscription receivable, and notes payable approximate their carrying amounts due to the short-term nature of these instruments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84D_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zGm6yV3zsErd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86F_zyoHTINo5VH3">Cash</span></b> – For purposes of the consolidated statements of cash flows, the Company considers all highly liquid investments purchased with maturities of three months or less to be cash equivalents. At times, balances of cash and cash equivalents at financial banking institutions exceeded the federally insured limit of $250,000. Uninsured balances were $<span id="xdx_903_eus-gaap--CashUninsuredAmount_iI_c20251231_zN2x1dAe3aXg" title="Cash uninsured amount">5,424,302</span> and $<span id="xdx_90B_eus-gaap--CashUninsuredAmount_iI_c20241231_zoFGPqjfmOD4" title="Cash uninsured amount">282,885</span> at December 31, 2025 and 2024, respectively. The Company regularly monitors the financial condition of the institution in which it has depository accounts and believes the risk of loss is minimal.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 5424302 282885 <p id="xdx_84E_eus-gaap--PropertyPlantAndEquipmentPolicyTextBlock_zbI43jjYfaok" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_862_zTI2mm429brg">Property and Equipment</span></b> – Fixed assets are stated at cost and depreciation is computed using the straight-line method for financial statement purposes. For the years ended December 31, 2025 and 2024, depreciation expense totaled $<span id="xdx_902_eus-gaap--Depreciation_pp0p0_c20250101__20251231_z1tZWfPnEmg2" title="Depreciation expense">587</span> and $<span id="xdx_900_eus-gaap--Depreciation_pp0p0_c20240101__20241231_zToUtw0uIgXc" title="Depreciation expense">845</span> respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 587 845 <p id="xdx_84B_eus-gaap--IntangibleAssetsFiniteLivedPolicy_zPZuzK2istNa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86D_zhEsujK9A1Q6">Intangible Assets</span></b> – The Company records intangible assets at cost and evaluates them for impairment in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 350, <i>Intangibles – Goodwill and Other. </i>Intangibles are being amortized using the straight-line method over estimated useful lives of between two and forty years. The Company recorded intangible assets of $<span id="xdx_905_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250101__20251231__us-gaap--AssetAcquisitionAxis__custom--NexGenAIMember_zx0iJDtPiIvc" title="Intangible assets acquired">361,250</span> and $<span id="xdx_90F_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20240101__20241231__us-gaap--AssetAcquisitionAxis__custom--NexGenAIMember_zr7CYzFlfrek" title="Intangible assets acquired">541,875</span> as of December 31, 2025 and December 31, 2024, respectively, related to the acquired assets of NexGenAI Affiliates Network Platform (“NexGenAI”), which contains AI-powered marketing software and robotic process automation capabilities. See Note 14, Intangible Assets.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 361250 541875 <p id="xdx_840_eus-gaap--MarketableSecuritiesPolicy_zYcevolqQtzf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_862_zgGq4RzAIRql">Investments and Marketable Securities</span> </b>– The Company classifies its investments and marketable securities in accordance with ASC 320, <i>Investments – Debt and Equity Securities</i>, and ASC 321, <i>Investments – Equity Securities</i>, as applicable. Investments in equity securities with readily determinable fair values are measured at fair value, with unrealized gains and losses recognized in net income. For equity securities without readily determinable fair values, the Company applies the measurement alternative, recording these investments at cost, adjusted for impairments or observable price changes from transactions involving similar securities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Marketable securities are categorized as trading securities and are thus marked to market and stated at fair value. Fair value is determined using the quoted closing bid prices and is recorded as a Level 1 asset. Realized gains and losses on marketable securities are recognized as incurred in the consolidated statements of operations. Net changes in unrealized gains and losses are reported in the consolidated statements of operations in the current period.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_841_eus-gaap--LesseeLeasesPolicyTextBlock_zZd5E69YaC1l" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_861_z0y9vDd2f1ad">Leases</span> </b>– The Company accounts for leases in accordance with ASC 842, <i>Leases</i>. At lease commencement, the Company recognizes a right-of-use (“ROU”) asset and a corresponding lease liability based on the present value of future lease payments. Lease liabilities are measured using the Company’s incremental borrowing rate if the implicit rate is not readily determinable. ROU assets include initial direct costs and prepaid lease payments and are reduced for lease incentives received.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84A_eus-gaap--ResearchAndDevelopmentExpensePolicy_zGhipFppvmqj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_862_zTqBTUr2ay9b">Research and Development</span> – </b>Research and development costs are expensed when incurred. During the years ended December 31, 2025 and 2024, research and development expenses totaled $<span id="xdx_908_eus-gaap--ResearchAndDevelopmentExpense_pp0p0_c20250101__20251231_zBA2qHuPDBA1" title="Research and development expenses">1,277,150</span> and $<span id="xdx_902_eus-gaap--ResearchAndDevelopmentExpense_pp0p0_c20240101__20241231_zkmiNA8JRxJb" title="Research and development expenses">2,331,548</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 1277150 2331548 <p id="xdx_84A_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zXWVvjClM0Hk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_865_zugKK9EiCuYd">Impairment of Long-Lived Assets</span> – </b>The Company’s property and equipment and other non-current assets are reviewed annually for possible impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. An impairment loss would be recognized if and when the estimated future cash flows expected to result from the use of the asset and its eventual disposition is less than its carrying amount. There was <span id="xdx_90C_eus-gaap--AssetImpairmentCharges_do_c20250101__20251231_zKtzAEblcpXd" title="Asset impairment charges"><span id="xdx_901_eus-gaap--AssetImpairmentCharges_do_c20240101__20241231_zEZpMcINsYf4">no</span></span> impairment recognized for the years ended December 31, 2025 and 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 0 0 <p id="xdx_84C_eus-gaap--DerivativesPolicyTextBlock_zuMnkgjuA1yc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_864_znIkXgOSEJe2">Derivative Liability Warrants</span> – </b>The Company accounts for the Public Warrants and Private Placement Warrants (the “Warrants”) in accordance with the guidance contained in ASC 815-40, <i>Derivatives and Hedging</i>, under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value in each respective reporting period. This liability is subject to re-measurement at each consolidated balance sheet date until the Warrants are exercised, and any change in fair value is recognized in the consolidated statements of operations. The Private Placement Warrants and the Public Warrants for periods where no observable traded price was available are valued using a binomial lattice simulation model. For periods subsequent to the detachment of the Public Warrants from the Units, the Public Warrant quoted market price was used as the fair value as of each relevant date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_844_eus-gaap--DebtPolicyTextBlock_zPHbxdJkHdZj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_866_z9JMzbYp8Og5">Convertible Debt</span></b> – The Company accounts for convertible debt in accordance with ASC 470-20, <i>Debt – Debt with Conversion and Other Options</i>. Convertible debt instruments are evaluated at issuance to determine whether they contain embedded features that require bifurcation as derivatives or equity components. If the embedded conversion feature meets the criteria for derivative accounting under ASC 815, <i>Derivatives and Hedging</i>, it is bifurcated and recorded separately at fair value, with subsequent changes in fair value recognized in earnings. Upon conversion or repurchase of convertible debt, the Company recognizes a gain or loss in accordance with ASC 470-20 and ASC 470-50, <i>Debt Modifications and Extinguishments</i>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84B_eus-gaap--IncomeTaxPolicyTextBlock_zHAAha3GsZn8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_865_z3u6TYbMNYnj">Income Taxes</span> </b>– Income taxes are provided for the tax effects of transactions reported in the consolidated financial statements and consist of taxes currently due plus deferred taxes related primarily to temporary differences between reporting of income and expenses for financial reporting purposes and income tax purposes. The deferred tax assets and liabilities represent the future tax return consequences of those differences, which will either be taxable or deductible when the assets and liabilities are recovered or settled. Deferred taxes also are recognized for operating losses that are available to offset future federal income taxes.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Income Taxes Topic of FASB ASC clarifies the accounting and reporting for uncertainties in income tax law within subtopic FASB ASC 740-10-25-5. The guidance prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. Management believes that there is <span id="xdx_90C_eus-gaap--UnrecognizedTaxBenefits_iI_pp0p0_do_c20251231_zzgyalr1YRb1" title="Uncertain tax positions"><span id="xdx_90C_eus-gaap--UnrecognizedTaxBenefits_iI_pp0p0_do_c20241231_z9pJ5W7wdqmi" title="Uncertain tax positions">no</span></span> liability related to uncertain tax positions during the years ended December 31, 2025 and 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 0 0 <p id="xdx_84D_eus-gaap--UseOfEstimates_zGhCno2pOdh6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86C_zicXUShi27md">Use of Estimates</span> – </b>The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zkXNemGlANOk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86B_zWfWKjGsO9M">Reclassification</span> </b>– The Company reclassified certain amounts of total stockholders’ equity – noncontrolling interests, net loss attributable to non-controlling interests, and accumulated deficit from prior periods. These presentation changes did not affect total stockholders’ equity or net loss.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84C_eus-gaap--CompensationRelatedCostsPolicyTextBlock_zRj8znYSaTXd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86D_zOCJE3Hv5If3">Employee and Non-Employee Share-Based Compensation</span> </b>– The Company applies ASC 718-10, <i>Share-Based Payment</i>, which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock option equity awards issued to employees and non-employees based on estimated fair values.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s consolidated statements of operations. The Company recognizes share-based award forfeitures as they occur.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company estimates the fair value of granted option equity awards using a Black-Scholes option pricing model. The option-pricing model requires a number of assumptions, of which the most significant are share price, expected volatility and the expected option term (the time from the grant date until the options are exercised or expire). Expected volatility is estimated based on volatility of the Company. The Company has historically not paid dividends and has no foreseeable plans to issue dividends. The risk-free interest rate is based on the yield from governmental zero-coupon bonds with an equivalent term. The expected option term is calculated for options granted to employees and directors using the “simplified” method. Changes in the determination of each of the inputs can affect the fair value of the options granted and the results of operations of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zOOWsmECMEZ5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span id="xdx_860_zNI8i6I7Rtza"><b>Recent Accounting Pronouncements</b></span><b> </b>– During the years ended December 31, 2025 and 2024, there were new accounting pronouncements issued by the FASB. Each of these pronouncements, as applicable, including Accounting Standards Update (“ASU”) 2023-07, <i>Segment Reporting</i>, has been or will be adopted by the Company. Please see Note 15, Segment Reporting. Management does not believe the adoption of any of these accounting pronouncements has had or will have a material impact on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_84E_eus-gaap--RevenueRecognitionPolicyTextBlock_z4z3tzepn6Fd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86A_zwA8j2PfPnfk">Revenue Recognition</span></b> – The Company recognizes revenue in accordance with ASC Topic 606, <i>Revenue from Contracts with Customers</i> (“ASC 606”) to depict the transfer of control to the Company’s customers in an amount reflecting the consideration to which the Company expects to be entitled. The Company determines revenue recognition through the following steps:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 6%"><span style="font-size: 10pt">i.</span></td> <td style="width: 91%; text-align: justify"><span style="font-size: 10pt">Identification of the contract, or contracts, with a customer</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">ii.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Identification of the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">iii.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Determination of the transaction price</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">iv.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Allocation of the transaction price to the performance obligations in the contract</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-size: 10pt">v.</span></td> <td style="text-align: justify"><span style="font-size: 10pt">Recognition of revenue, when, or as, the company satisfies the performance obligations.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 606, revenue is recognized when control of promised goods and services is transferred to customers. A performance obligation is a contractual promise to transfer a distinct good or service to the customer and is the unit of account under ASC 606. The transaction price of a contract is allocated to distinct performance obligations and recognized as revenue when or as the performance obligations are satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company generates revenue from its customers by 1) performing data research for its customers and delivering advertising campaigns via cold emails and social media sites, and 2) providing webinars for its customers to a targeted business-to-business audience. The fee for these services is based on observable prices explicitly negotiated between the Company and the customer. The Company recognizes revenue at the point in time when the good or service is delivered to the customer, which occurs upon delivery of the advertising campaign or webinar and there is a transfer of control to the customer.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, revenues from delivering advertising campaigns via cold emails and social media sites were recognized from six customers who accounted for <span id="xdx_903_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--SixCustomersMember__srt--ProductOrServiceAxis__custom--AdvertisingCampaignsMember_zLX4oEOfVmxh" title="Concentration risk percentage">100</span>% of this revenue. Revenue was recognized at the point of delivery to the customers in the amount of $<span id="xdx_90D_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__custom--AdvertisingCampaignsMember_zT74wjk0aKHa" title="Revenues">1,250,545</span>. As of December 31, 2025, the Company has recorded customer deposits in the amount of $<span id="xdx_902_eus-gaap--DeferredRevenueCurrent_iI_c20251231__srt--ProductOrServiceAxis__custom--AdvertisingCampaignsMember_z60oqDcquob1" title="Customer deposits">599,455</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, revenues from delivering webinar services were recognized from three customers who accounted for <span id="xdx_90F_eus-gaap--ConcentrationRiskPercentage1_dp_c20250101__20251231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeCustomersMember__srt--ProductOrServiceAxis__custom--WebinarServicesMember_zjRu100sQNS4" title="Concentration risk percentage">100</span>% of this revenue. Revenue was recognized at the point of delivery to the customers in the amount of $<span id="xdx_90E_eus-gaap--Revenues_c20250101__20251231__srt--ProductOrServiceAxis__custom--WebinarServicesMember_zsA6a78dhLyf" title="Revenues">112,500</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 1 1250545 599455 1 112500 <p id="xdx_847_eus-gaap--EarningsPerSharePolicyTextBlock_zAsU6WAQ4KI8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_865_z2FQOuGhQvN9">Earnings Per Share</span></b> – Basic earnings per share (or loss per share), is computed by dividing the earnings (loss) for the period by the weighted average number of common stock shares outstanding for the period. Diluted earnings per share reflects potential dilution of securities by including other potentially issuable shares of common stock, including shares issuable upon conversion of convertible securities or exercise of outstanding stock options and warrants, in the weighted average number of common shares outstanding for the period. Therefore, because including shares issuable upon conversion of convertible securities and/or exercise of outstanding options and warrants would have an anti-dilutive effect on the loss per share, only the basic earnings (loss) per share is reported in the accompanying consolidated financial statements. The Company does not have other potentially issuable shares of stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following potential common shares would have an antidilutive effect on loss per share:</p> <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zGWihs13k28a" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><b><span id="xdx_8BB_zFQw89wo8x2c" style="display: none">Schedule of antidilutive shares</span></b></span></td> <td> </td> <td colspan="6" style="text-align: center"><span style="font-size: 10pt"><b>Years ended December 31,</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%"><span style="font-size: 10pt">Warrants</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsMember_zxPQLg8XFKHf" style="width: 13%; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">945,105</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsMember_ziMaBdHFS59l" style="width: 13%; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">1,399,316</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Stock options</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zwFiS2Xbflk5" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">437,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zLzpYEY8VEh9" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">279,625</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Convertible notes payable</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zpAXF3MhJOB7" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zdFZzQI3BU8e" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">406,629</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Preferred stock</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zHdONONx2RV8" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zKW6pQqwpZ0h" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">815,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_z2Df7bPawez9" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">1,382,105</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231_ziJtf4fsJ3G" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">2,900,570</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zGWihs13k28a" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><b><span id="xdx_8BB_zFQw89wo8x2c" style="display: none">Schedule of antidilutive shares</span></b></span></td> <td> </td> <td colspan="6" style="text-align: center"><span style="font-size: 10pt"><b>Years ended December 31,</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%"><span style="font-size: 10pt">Warrants</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_983_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsMember_zxPQLg8XFKHf" style="width: 13%; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">945,105</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_981_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--WarrantsMember_ziMaBdHFS59l" style="width: 13%; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">1,399,316</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Stock options</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zwFiS2Xbflk5" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">437,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--StockOptionsMember_zLzpYEY8VEh9" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">279,625</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Convertible notes payable</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zpAXF3MhJOB7" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--ConvertibleNotesPayableMember_zdFZzQI3BU8e" style="text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">406,629</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Preferred stock</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zHdONONx2RV8" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_d0_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__us-gaap--PreferredStockMember_zKW6pQqwpZ0h" style="border-bottom: black 1pt solid; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">815,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Total</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_980_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_z2Df7bPawez9" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">1,382,105</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_986_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231_ziJtf4fsJ3G" style="border-bottom: black 2.25pt double; text-align: right" title="Antidilutive shares"><span style="font-size: 10pt">2,900,570</span></td> <td> </td></tr> </table> 945105 1399316 437000 279625 0 406629 0 815000 1382105 2900570 <p id="xdx_84B_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z2gYXYVgQI29" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_86D_zRxnqmvvUvna">Going Concern</span> –</b> The accompanying consolidated financial statements have been prepared in conformity with GAAP which contemplate continuation of the Company as a going concern, which is dependent upon the Company’s ability to obtain sufficient financing or establish itself as a profitable business. As of December 31, 2025, the Company had an accumulated deficit of $<span id="xdx_90C_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20251231_zNeMP0RaPasd" title="Accumulated deficit">109,953,728</span>, and for the year ended December 31, 2025, the Company had a net loss of $<span id="xdx_90F_eus-gaap--ProfitLoss_iN_di_c20250101__20251231_zwJw9pkfv7x" title="Net loss">12,277,192</span>. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans with respect to operations include raising additional capital through sales of equity or debt securities as may be necessary to pursue its business plans and sustain operations until such time as the Company can achieve profitability. Management believes that additional financing as necessary will result in improved operations and cash flow. However, there can be no assurance that management will be successful in obtaining additional funding or in attaining profitable operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> -109953728 -12277192 <p id="xdx_846_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zHgRczn8lra3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span id="xdx_863_zGDiDX0QL2Ag">Fair Value of Financial Instruments and Measurements</span></b> – The Company measures certain financial instruments at fair value in accordance with ASC 820, <i>Fair Value Measurement</i>, for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ASC 820 establishes a three-level fair value hierarchy that prioritizes inputs used to measure fair value:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 1 – Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 2 – Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Level 3 – Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The estimated fair value of cash, interest receivable, subscription receivable, and notes payable approximate their carrying amounts due to the short-term nature of these instruments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p id="xdx_80B_eus-gaap--MergersAcquisitionsAndDispositionsDisclosuresTextBlock_zUmKiiSvazI6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 3 – <span id="xdx_82C_zdWP03Gd12j9">CO-DEVELOPMENT OPTIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2021, the Company and Vy-Gen-Bio, Inc. (“Vy-Gen”) entered into agreements to jointly develop and commercialize two Vy-Gen product candidates, CD38-GEAR-NK and CD38-Diagnostic (the “CD38 Assets”). The Company paid $<span id="xdx_909_eus-gaap--PaymentsToAcquireProductiveAssets_pp0p0_c20210101__20211231__srt--ProductOrServiceAxis__custom--CD38AssetsMember__srt--CounterpartyNameAxis__custom--VyGenMember_zhn892gwZbNe">1,750,000</span> and issued promissory notes totaling $<span id="xdx_90A_eus-gaap--OtherLongTermNotesPayable_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--CD38AssetsMember__srt--CounterpartyNameAxis__custom--VyGenMember_zla4R5JVRN5f">3,250,000</span> to Vy-Gen in accordance with the agreements. The Company paid a total of $<span id="xdx_90B_eus-gaap--RepaymentsOfLongTermDebt_pp0p0_c20210101__20211231__srt--ProductOrServiceAxis__custom--CD38AssetsMember__srt--CounterpartyNameAxis__custom--VyGenMember_ziN8x23sl6q2">1,500,000</span> toward the promissory notes, leaving $<span id="xdx_90A_eus-gaap--OtherLongTermNotesPayable_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--CD38AssetsMember_zQK3Ld9vjc6i">1,750,000</span> outstanding at December 31, 2021. The collaboration arrangement provides the right for the Company to participate, under the direction of a joint steering committee, in the development and commercialization of the CD38 Assets and a 50/50 profit share, with the profit share subject to contingent automatic downward adjustment up to 25% upon an event of default in connection with the promissory notes. The Company capitalized $<span id="xdx_90D_eus-gaap--CapitalizedContractCostGross_iI_pp0p0_c20211231__srt--ProductOrServiceAxis__custom--CD38AssetsMember__srt--CounterpartyNameAxis__custom--VyGenMember_zGhW3EsItZhh">5,000,000</span> to be amortized over a five-year period in which the CD38 Assets are expected to contribute to future cash flows. The promissory notes were paid in full in 2022.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company made certain judgements as the basis in determining the accounting treatment of these options. The CD38 Assets represent a platform technology and a diagnostic tool which have multiple applications and uses. Both projects are intended to be used in more than one therapy or diagnostic option. For example, GEAR-NK is a technology which allows for the gene editing of human natural killer cells, so that these cells can no longer bind and be destroyed by targeted monoclonal antibody treatments. The GEAR-NK technology can be modified to work concomitantly with many different monoclonal antibody treatments in which there are currently over 100 approved by the FDA. Anti- CD38 is only the first class of monoclonal antibody treatments being developed under the GEAR-NK platform. Therefore, the pursuit of FDA approval for the use of CD38 assets for at least one indication or medical device approval is at least reasonably expected. Further, as the diagnostic asset may be used as an in vitro technology, it could be classified as a medical device, and therefore toxicity studies would not be a contingency to be resolved before reasonably establishing future value assumptions. In addition, there is perceived value in the CD38 assets, based on publicly disclosed current business deals in cell therapies, the developing market for these innovative technologies, and current interest from third parties in these technologies. The Company may sell or license its right to another party, with the written consent of Vy-Gen, which cannot be unreasonably withheld. Furthermore, the Company believes that any negative results from ongoing development of a single therapy or use, would not result in abandoning the project. Given these considerations, The Company has determined that these options have alternative future use and should be recorded as assets pursuant to ASC 730-10-25-2, <i>Research and Development</i>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Related to the joint development, the Company, under the direction of the joint steering committee, is assessing market opportunities, intellectual property protection, and potential regulatory strategies for the CD38 Assets. Vy-Gen is responsible for development activities conducted and overseen by the scientists at Karolinska Institute. The agreement does not currently require additional payments for research and development costs by the Company and no additional payments are required upon development or regulatory milestones.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2025, the Company reached an agreement with Vy-Gen-Bio, Inc. (“Vy-Gen”) to successfully license the exclusive worldwide development and commercialization rights to the GEAR™ (Gene Edited Antibody Resistant) Cell Therapy Platform, representing a first-in-class approach to modifying potent cancer-targeting immune cells to optimize the likelihood of deep remission in patients with hematologic malignancies and other cancers. Coeptis had previously held limited co-development rights to GEAR. As part of this exclusive GEAR license agreement with VyGen-Bio, Inc., the Company paid a total of $<span id="xdx_90B_eus-gaap--ProceedsFromLicenseFeesReceived_c20250101__20251231_zq5qHCbTx006" title="License fees">400,000</span> for license fees during the year ended December 31, 2025, which the company recorded as research and development expense, and committed to pay other performance-based fees, milestone and royalty payments in 2026 and beyond.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The total gross capitalized Co-Development options recorded was $<span id="xdx_905_eus-gaap--CapitalizedContractCostGross_iI_c20251231__us-gaap--TransactionTypeAxis__custom--CoDevelopmentRightsMember_zvWmd5FhTOhe">5,291,667</span>, with accumulated amortization of $<span id="xdx_905_eus-gaap--CapitalizedContractCostAccumulatedAmortization_iI_c20251231__us-gaap--TransactionTypeAxis__custom--CoDevelopmentRightsMember_z10CcT42P5x4">4,737,500</span>, resulting in a net carrying amount of $<span id="xdx_901_eus-gaap--CapitalizedContractCostNet_iI_c20251231__us-gaap--TransactionTypeAxis__custom--CoDevelopmentRightsMember_z1RtaPabMlsj">554,167</span> at December 31, 2025. Amortization expense related to the Co-Development options was $<span id="xdx_90D_eus-gaap--AdjustmentForAmortization_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CoDevelopmentOptionsMember_zzlSEuG7woY8">1,000,000</span> and $<span id="xdx_901_eus-gaap--AdjustmentForAmortization_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CoDevelopmentOptionsMember_zF7JOQGp9bQi">1,000,000</span> for the years ended December 31, 2025 and December 31, 2024, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 1750000 3250000 1500000 1750000 5000000 400000 5291667 4737500 554167 1000000 1000000 <p id="xdx_80A_eus-gaap--LongTermDebtTextBlock_zw14nuNjyzWl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 4 – <span id="xdx_82F_zMTTPpOvNtjf">CONVERTIBLE NOTES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2021, as part of a termination of a license agreement with Purple, the Company issued a convertible note in the principal amount of $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20210930__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PurpleBioTechMember_zSy2DrcwK6tg" title="Debt face amount">1,500,000</span> that was payable on or before the maturity date in February 2023, bearing interest of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20210902__20210930__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PurpleBioTechMember_zwiC7IXy0cij" title="Interest rate">5</span>% per annum and convertible in whole or in part at any time by Purple into shares of common stock of the Company. The conversion price is $5 per share of common stock, subject to certain adjustments under such terms and conditions as agreed between the parties. The Company may prepay the principal amount of the note plus accrued and unpaid interest at any time prior to the maturity date. On July 14, 2023, the Company and Purple executed an amendment to revise the note’s payment schedule, extending the maturity date to March 31, 2024. On June 19, 2024, the Company and Purple executed another amendment to extend the maturity date to August 31, 2024. The outstanding principal balance due under the convertible note at December 31, 2024 was $<span id="xdx_901_eus-gaap--ConvertibleNotesPayable_iI_c20241231__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PurpleBioTechMember_zWmLvOesANK9" title="Convertible notes outstanding">218,750</span>. The Company paid the outstanding $<span id="xdx_907_eus-gaap--RepaymentsOfConvertibleDebt_c20250101__20250331__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PurpleBioTechMember_zXFwlVwIH0tk" title="Repayment of convertible debt">218,750</span> principal balance in full during the quarter ended March 31, 2025, and the convertible note is considered satisfied.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In October 2022, as a result of the Merger, the Company entered into a convertible promissory note agreement with an unrelated third party in the principal amount of $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20221031__us-gaap--LongtermDebtTypeAxis__custom--Oct2022ConvertiblePromissoryNoteMember_zSkRzyUu5rlk">350,000</span> with no accruing interest and was due on October 28, 2023 for legal services rendered to the Company. The noteholder may elect, in its sole discretion upon written notice to the Company, at any time prior to, as of or following the maturity date, to require that all or any portion of the principal amount not then repaid be converted, without any further action on the part of the noteholder, into shares of common stock, par value $0.0001 per share. Upon full conversion of the remaining principal amount due, the note will, for all purposes be deemed cancelled and all obligations shall be deemed paid in full. On October 27, 2023, a $<span id="xdx_907_eus-gaap--RepaymentsOfConvertibleDebt_c20231026__20231027__us-gaap--LongtermDebtTypeAxis__custom--Oct2022ConvertiblePromissoryNoteMember_zrDdEsRiJq41">200,000</span> payment was made, and on December 15, 2023, another $<span id="xdx_906_eus-gaap--RepaymentsOfConvertibleDebt_c20231214__20231215__us-gaap--LongtermDebtTypeAxis__custom--Oct2022ConvertiblePromissoryNoteMember_zaW6IW60rs5d">50,000</span> payment was made. On June 25, 2024, the Company and the unrelated third party signed an amendment to the note that extended the maturity date to July 31, 2024. The outstanding balance due under the convertible note at December 31, 2025 and December 31, 2024 was $<span id="xdx_907_eus-gaap--DebtDefaultLongtermDebtAmount_iI_c20251231__us-gaap--LongtermDebtTypeAxis__custom--Oct2022ConvertiblePromissoryNoteMember_zI4DwDX9lqal" title="Debt in default">100,000</span>. The note was in default as of December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the Company entered into an unsecured convertible promissory note with an unrelated party in the principal amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20241231__us-gaap--LongtermDebtTypeAxis__custom--Dec2023ConvertiblePromissoryNoteMember_z284HxJybYad" title="Principal amount"><span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240423__20240424__us-gaap--LongtermDebtTypeAxis__custom--Dec2023ConvertiblePromissoryNoteMember_ziyG4OGqt0f7" title="Debt converted, amount converted">150,000</span></span> together with interest at <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20241231__us-gaap--LongtermDebtTypeAxis__custom--Dec2023ConvertiblePromissoryNoteMember_zywuMQyRyy1i" title="Debt instrument stated percentage">5</span>% and a maturity date of <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__custom--Dec2023ConvertiblePromissoryNoteMember_zK50dl7BDZ48" title="Maturity period">June 30, 2024</span>. On April 24, 2024, the Company converted the note into shares of common stock, which satisfied the note in full.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 17, 2024, the Company entered into an unsecured note agreement with a related party in the principal amount of $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20240417__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--April2024UnsecuredNoteMember_zqBWfPoPXTB7">500,000</span> together with interest at <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20240417__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--April2024UnsecuredNoteMember_z16q6mGGrKKa" title="Debt stated interest rate">10</span>%, with a maturity date of <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240416__20240417__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__us-gaap--ShortTermDebtTypeAxis__custom--April2024UnsecuredNoteMember_zsakMq0g5cU9" title="Debt maturity date">September 30, 2024</span>. The agreement is between the Company and an investment fund where the manager is a member of the Company’s board of directors. On June 3, 2024, the Company and the related party agreed to convert the note agreement in full, both principal and interest, to equity in connection with the Company’s Series A Preferred Stock offering. See Note 7, Capital Structure, for more information on the Series A Preferred Stock offering.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yorkville Convertible Notes</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2024, the Company entered into an unsecured note agreement with an unrelated third party, YA II PN, LTD, a Cayman Islands exempt limited partnership (“Yorkville”) in the principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20240103__us-gaap--ShortTermDebtTypeAxis__custom--YANote1Member_znxyJQMW0mR2" title="Debt face amount">1,500,000</span> (the “YA Note-1”). YA Note-1 was issued with a 10% original issue discount. The original principal amount, together with interest of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20240103__us-gaap--ShortTermDebtTypeAxis__custom--YANote1Member_z68lUeJn1Ty" title="Interest rate">8</span>%, was payable by the Company on March 15, 2024, and was extended to July 31, 2024. The note had an outstanding principal balance of $<span id="xdx_901_eus-gaap--ShortTermBorrowings_iI_c20241031__us-gaap--ShortTermDebtTypeAxis__custom--YANote1Member_z7htkhwSippa" title="Short-term debt">1,235,178</span> with $<span id="xdx_905_eus-gaap--AmortizationOfDebtDiscountPremium_c20241001__20241031__us-gaap--ShortTermDebtTypeAxis__custom--YANote1Member_z8brDcKVzqDi" title="Amortization of debt discount">150,000</span> of the debt discount fully amortized as of October 31, 2024. On November 1, 2024, the Company entered into an agreement with Yorkville that completely terminates and replaces YA Note-1 (see the Yorkville Transaction defined below). See Note 7, Capital Structure - Standby Equity Purchase Agreement, for further details.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 1, 2024, the Company entered into a Standby Equity Purchase Agreement (“SEPA”) pursuant to which the Company has the right to sell Yorkville up to $20,000,000 of its shares of Company Common Stock, subject to certain limitations and conditions set forth in the SEPA, from time to time during the term of the SEPA (such transaction, the “Yorkville Transaction”). In connection with the SEPA, Yorkville has agreed to advance to the Company in the form of a convertible promissory note (the “Convertible Note”) an aggregate principal amount of up to $<span id="xdx_90D_eus-gaap--ConvertibleDebt_iI_c20241102__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zaTB9HL1AFv1" title="Convertible promissory note">1,304,758</span> (the “Pre-Paid Advance”), which terminated and replaced the $<span id="xdx_901_eus-gaap--DebtInstrumentDecreaseForgiveness_c20241101__20241102__us-gaap--ShortTermDebtTypeAxis__custom--YANote1Member_zv8w4VFa6kG" title="Short-term debt replaced">1,235,178</span> YA Note-1 outstanding balance discussed above. The Convertible Note bears an interest rate of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20241102__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zQboPUZ40V4l" title="Interest rate">8</span>% per annum and is convertible in whole or in part at any time by Yorkville into shares of common stock of the Company at a conversion price determined based on the lower of the lower of (i) $1.00 per common share (the “Fixed Price”), or (ii) 95% of the lowest daily volume weighted average price during the five consecutive trading days immediately preceding the conversion date (the “Variable Price”), but which Variable Price shall not be lower than the floor price of $0.80 (the “Floor Price”). During the year ended December 31, 2025, the Company recorded amortization of debt discount in the amount of $<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zYw7bxgELBCc" title="Amortization of debt discount">435,635</span> for the Convertible Note.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the six months ended June 30, 2025, Yorkville elected to convert the entire outstanding principal balance on YA Note-1, the convertible promissory note with an outstanding principal balance of $1,304,758. Yorkville converted $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250101__20250630__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zLAKmV9AegS1">1,304,758</span> of the principal balance and $<span id="xdx_901_ecustom--DebtConversionConvertedInterestAmount1_c20250101__20250630__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zQieGVHslAij">52,505</span> of accrued interest into <span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250101__20250630__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zrnsAa0UihBl">233,500</span> shares of common stock at a weighted-average conversion price of $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20250630__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_z3uPBBxB6DGe">5.81</span> per share. After conversion, the principal balance of the note had a remaining balance of $<span id="xdx_90C_eus-gaap--ConvertibleNotesPayable_iI_c20250630__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zCCFcdB3qZHh">0</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The SEPA is an equity-linked contract that does not qualify for equity classification and is accounted for as a derivative liability recognized at fair value. Any changes in fair value between the carrying amount of the forward issuance contracts and the settlement amounts will be recognized in other (expense) income in the consolidated statements of operations. As of December 31, 2025 and December 31, 2024, the fair value of the SEPA was $<span id="xdx_908_eus-gaap--DerivativeAssetFairValueGrossLiability_iI_c20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--StandbyEquityPurchaseAgreementMember_zTuDt0fiiKre" title="Fair value derivative liability">0</span> and $<span id="xdx_905_eus-gaap--DerivativeAssetFairValueGrossLiability_iI_c20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--StandbyEquityPurchaseAgreementMember_zzs5DwnKbgS" title="Fair value derivative liability">1,041,484</span>, respectively. For the year ended December 31, 2025, the Company recognized a gain on the change in fair value of derivative liability in the amount of $<span id="xdx_90F_eus-gaap--UnrealizedGainLossOnDerivatives_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--StandbyEquityPurchaseAgreementMember_zU9OfV3NBFF1" title="Change in fair value of derivative liability">906,430</span>, in the Company’s consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The following table presents information about the Company’s derivative liability that is measured at fair value on a recurring basis at December 31, 2025 and December 31, 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:</p> <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zbvuEYR8TaQ4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTES (Details - Derivative liability)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B2_z5y8mFoKfK11" style="display: none">Schedule of derivative liability</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify; padding-bottom: 1pt">Derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 13%; text-align: center">3</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_d0_c20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zSScGOpRdWF6" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Fair value of derivative liability">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zvkEJ2i5QsY5" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Fair value of derivative liability">1,041,484</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_d0_c20251231_zl0cuXFGtsy6" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of derivative liability">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20241231_z59nuI9P6qT5" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of derivative liability">1,041,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <p id="xdx_8AA_zTlA5EXadzLh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The derivative liability is accounted for as a liability in accordance with ASC 480 and is presented within derivative liability in the accompanying consolidated balance sheets. The derivative liability is measured at fair value at inception and on a recurring basis, with changes in fair value presented in the consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The derivative liability was valued using a binomial lattice model, which is considered to be a Level 3 fair value measurement. The binomial lattice model’s primary unobservable input utilized in determining the fair value of the derivative liability is the step factors input, assumed price movement, and probabilities assigned to them.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The following table provides quantitative information regarding Level 3 fair value measurements for the derivative liability:</p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfServicingLiabilitiesAtFairValueTextBlock_zMk5Fussqd7g" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE NOTES (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><span id="xdx_8B3_zmClAVoHovK3" style="display: none">Schedule of assumptions used for valuation</span></span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 83%; text-align: justify"><span style="font-size: 10pt">Risk-free interest rate</span></td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 14%; text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zMgiIIKRIoQ2" title="Derivative assumption valuation">4.16</span>%</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zjYxVkzv3sCe" title="Derivative assumption valuation">114.61</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Conversion price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zEIsIqZ4XoHj" title="Derivative assumption valuation">3.71</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Stock price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zRqhRfZJsqc7" title="Derivative assumption valuation">5.50</span></span></td> <td> </td></tr> </table> <p id="xdx_8A1_zb9m86qB5vNa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">The following table presents the changes in the fair value of derivative liability:</p> <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock_zENQuhqRVCGi" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE NOTES (Details - Change in deriviative)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><span id="xdx_8BC_zfOdvmHY7J5" style="display: none">Schedule of changes in fair value of derivative liability</span></span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrant</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Liabilities</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 83%"><span style="font-size: 10pt"><b>Fair value as of November 1, 2024 (inception)</b></span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--DerivativeFairValueOfDerivativeLiability_iS_c20241101__20241231_zcBT4BGwXfHi" style="width: 14%; text-align: right" title="Fair value of derivative liability, beginning balance"><span style="font-size: 10pt">501,824</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Change in fair value</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--UnrealizedGainLossOnDerivatives_iN_di_c20241101__20241231_zuAywLAZNE3f" style="border-bottom: black 1pt solid; text-align: right" title="Change in fair value"><span style="font-size: 10pt">539,660</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt"><b>Fair value as of December 31, 2024</b></span></td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--DerivativeFairValueOfDerivativeLiability_iS_c20250101__20251231_zrf3ufaAH9Rd" style="text-align: right" title="Fair value of derivative liability, beginning balance"><span style="font-size: 10pt">1,041,484</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Change in fair value</span></td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--UnrealizedGainLossOnDerivatives_iN_di_c20250101__20251231_z9QuDUjAjMub" style="text-align: right" title="Change in fair value"><span style="font-size: 10pt">(906,430</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Extinguishment of fair value of liability</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_983_eus-gaap--ExtinguishmentOfDebtGainLossNetOfTax_iN_di_c20250101__20251231_zLopX0wn9puc" style="border-bottom: black 1pt solid; text-align: right" title="Extinguishment of fair value of liability"><span style="font-size: 10pt">(135,054</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt"><b>Fair value as of December 31, 2025</b></span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--DerivativeFairValueOfDerivativeLiability_iE_d0_c20250101__20251231_z0cgjM0ajdj" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of derivative liability, ending balance"><span style="font-size: 10pt">–</span></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_8A6_zk9Emh2IYbu7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; background-color: white">There were <span id="xdx_90C_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityTransfersNet_do_c20250101__20251231_zrkwDadYkk5" title="Transfers in or out of Level 3"><span id="xdx_904_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityTransfersNet_do_c20240101__20241231_zRMP0WQQ7FA8" title="Transfers in or out of Level 3">no</span></span> transfers in or out of Level 3 from other levels in the fair value hierarchy during the years ended December 31, 2025 and 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 16, 2025, the Company entered into a convertible promissory note with YA II PN, LTD, a Cayman Islands exempt limited partnership (“Yorkville”), in the original principal amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20250116__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zmHDMC4cMMkc">1,100,000</span>. Interest shall accrue on the outstanding balance of the note at an annual rate equal to <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20250115__20250116__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zv4zNx224Wm6">8</span>%, subject to an increase to 18% upon an event of default as described in the note. The maturity date of the note is <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_dd_c20250115__20250116__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zBC995Bxtq5i">December 31, 2025</span>. Yorkville may convert the note into shares of Common Stock at any time at a conversion price equal to the lower of (i) $20.00 (the “Fixed Price”) or (ii) a price per share equal to 95% of the lowest daily VWAP during the 5 consecutive trading days immediately prior to the conversion date of the note (the “Variable Price”), but which Variable Price shall not be lower than a floor price of $1.00 per share (the “Floor Price”). The Company internally refers to this note as YA Note-2.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, the Company, at its option, shall have the right, but not the obligation, to redeem early a portion or all amounts outstanding under the note at a redemption amount equal to the outstanding principal balance being repaid or redeemed, plus a 5% prepayment premium, plus all accrued and unpaid interest; provided that (i) the Company provides Yorkville with no less than ten trading days’ prior written notice thereof and (ii) on the date such notice is issued, the VWAP of the Common Stock is less than the Fixed Price.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An “Amortization Event” will occur under the terms of the Promissory Note if (i) the daily VWAP is less than the Floor Price for five trading days during a period of seven consecutive trading days, or (ii) the Company has issued has issued to Yorkville, pursuant to the transactions contemplated in the note and any integrated transactions, in excess of 99% of the Common Shares available under the Exchange Cap.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, Yorkville elected to convert the entire outstanding principal balance on YA Note-2, the convertible promissory note with an outstanding principal balance of $1,100,000. Yorkville converted $<span id="xdx_90D_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--YANote2Member_z1EBZZTr1Eq1" title="Debt converted, amount converted">1,100,000</span> of the principal balance and $<span id="xdx_908_ecustom--DebtConversionConvertedInterestAmount1_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--YANote2Member_zVGUnH9FDP67">43,397</span> of accrued interest into <span id="xdx_903_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zKEonhpHtrh8">158,582</span> shares of common stock at a weighted-average conversion price of $7.21 per share. After conversion, the principal balance of the note had a remaining balance of $<span id="xdx_90F_eus-gaap--ConvertibleNotesPayable_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--YorkvilleConvertibleNoteMember_zKAToBSfEWnk" title="Convertible notes outstanding">0</span>. During the year ended December 31, 2025, the Company recorded amortization of debt discount in the amount of $<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--YANote2Member_zUKKvfcWZyqi" title="Amortization of debt discount">110,000</span> for the Convertible Note.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> 1500000 0.05 218750 218750 350000 200000 50000 100000 150000 150000 0.05 2024-06-30 500000 0.10 2024-09-30 1500000 0.08 1235178 150000 1304758 1235178 0.08 435635 1304758 52505 233500 5.81 0 0 1041484 906430 <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--FairValueAssetsMeasuredOnRecurringBasisTextBlock_zbvuEYR8TaQ4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTES (Details - Derivative liability)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"><span id="xdx_8B2_z5y8mFoKfK11" style="display: none">Schedule of derivative liability</span></td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Description</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: justify; padding-bottom: 1pt">Derivative liability</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 13%; text-align: center">3</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_d0_c20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zSScGOpRdWF6" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Fair value of derivative liability">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zvkEJ2i5QsY5" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Fair value of derivative liability">1,041,484</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_d0_c20251231_zl0cuXFGtsy6" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of derivative liability">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--DerivativeFairValueOfDerivativeLiability_iI_c20241231_z59nuI9P6qT5" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of derivative liability">1,041,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 0 1041484 0 1041484 <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfServicingLiabilitiesAtFairValueTextBlock_zMk5Fussqd7g" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE NOTES (Details - Assumptions)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><span id="xdx_8B3_zmClAVoHovK3" style="display: none">Schedule of assumptions used for valuation</span></span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 83%; text-align: justify"><span style="font-size: 10pt">Risk-free interest rate</span></td> <td style="width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 14%; text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zMgiIIKRIoQ2" title="Derivative assumption valuation">4.16</span>%</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zjYxVkzv3sCe" title="Derivative assumption valuation">114.61</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Conversion price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputConversionPriceMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zEIsIqZ4XoHj" title="Derivative assumption valuation">3.71</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Stock price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zRqhRfZJsqc7" title="Derivative assumption valuation">5.50</span></span></td> <td> </td></tr> </table> 4.16 114.61 3.71 5.50 <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDerivativeInstrumentsGainLossInStatementOfFinancialPerformanceTextBlock_zENQuhqRVCGi" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE NOTES (Details - Change in deriviative)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><span id="xdx_8BC_zfOdvmHY7J5" style="display: none">Schedule of changes in fair value of derivative liability</span></span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrant</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Liabilities</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 83%"><span style="font-size: 10pt"><b>Fair value as of November 1, 2024 (inception)</b></span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--DerivativeFairValueOfDerivativeLiability_iS_c20241101__20241231_zcBT4BGwXfHi" style="width: 14%; text-align: right" title="Fair value of derivative liability, beginning balance"><span style="font-size: 10pt">501,824</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Change in fair value</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--UnrealizedGainLossOnDerivatives_iN_di_c20241101__20241231_zuAywLAZNE3f" style="border-bottom: black 1pt solid; text-align: right" title="Change in fair value"><span style="font-size: 10pt">539,660</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt"><b>Fair value as of December 31, 2024</b></span></td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--DerivativeFairValueOfDerivativeLiability_iS_c20250101__20251231_zrf3ufaAH9Rd" style="text-align: right" title="Fair value of derivative liability, beginning balance"><span style="font-size: 10pt">1,041,484</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Change in fair value</span></td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--UnrealizedGainLossOnDerivatives_iN_di_c20250101__20251231_z9QuDUjAjMub" style="text-align: right" title="Change in fair value"><span style="font-size: 10pt">(906,430</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Extinguishment of fair value of liability</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_983_eus-gaap--ExtinguishmentOfDebtGainLossNetOfTax_iN_di_c20250101__20251231_zLopX0wn9puc" style="border-bottom: black 1pt solid; text-align: right" title="Extinguishment of fair value of liability"><span style="font-size: 10pt">(135,054</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt"><b>Fair value as of December 31, 2025</b></span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--DerivativeFairValueOfDerivativeLiability_iE_d0_c20250101__20251231_z0cgjM0ajdj" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of derivative liability, ending balance"><span style="font-size: 10pt">–</span></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> 501824 -539660 1041484 906430 135054 0 0 0 1100000 0.08 2025-12-31 1100000 43397 158582 0 110000 <p id="xdx_80B_ecustom--SbaLoanPayableDisclosureTextBlock_zVcdQ3jGyrJc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 5 – <span id="xdx_823_zXZJGo6BmgV2">SBA LOAN PAYABLE </span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Loans under the CARES Act </b>-- On July 8, 2020, the Company received a loan of $<span id="xdx_90A_eus-gaap--ProceedsFromLoans_c20200707__20200708__us-gaap--LongtermDebtTypeAxis__custom--EidlLoanMember_zm1ZqjPvaDM4" title="Proceeds from loans">150,000</span> from the United States Small Business Administration (the “SBA”) under its Economic Injury Disaster Loan (“EIDL”) assistance program in light of the impact of the COVID-19 pandemic on the Company’s business. Proceeds are intended to be used for working capital purposes. Interest on the EIDL loan accrues at the rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20200708__us-gaap--LongtermDebtTypeAxis__custom--EidlLoanMember_zHwXOVcN3JU7" title="Accrued interest rate">3.75</span>% per annum and interest payments are due monthly in the amount of $731. Each payment will be applied first to interest accrued to the date of receipt of each payment, and the balance, if any, will be applied to principal. The Company began making interest payments in January 2023. The balance of principal and interest is payable thirty years from the date of the promissory note. The balance of the loan is $<span id="xdx_904_eus-gaap--NotesPayable_iI_c20251231__us-gaap--LongtermDebtTypeAxis__custom--EidlLoanMember_zhJBNfy7y3O6" title="Notes payable"><span id="xdx_902_eus-gaap--NotesPayable_iI_c20241231__us-gaap--LongtermDebtTypeAxis__custom--EidlLoanMember_zBRlLfdt4HGc" title="Notes payable">150,000</span></span>, as of December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 150000 0.0375 150000 150000 <p id="xdx_803_eus-gaap--DerivativesAndFairValueTextBlock_zFxj60qJwxl4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 6 – <span id="xdx_824_zbWk0j08R41h">DERIVATIVE LIABILITY WARRANTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At December 31, 2025 and December 31, 2024, there were (i)  <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--AwardTypeAxis__custom--PublicWarrantsMember_z9cJ2RVLXbO2" title="Warrants outstanding"><span id="xdx_902_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--AwardTypeAxis__custom--PublicWarrantsMember_z9dU1pQt3e62" title="Warrants outstanding">375,000</span></span> public warrants (the “Public Warrants”) outstanding that were issued as part of Bull Horn’s November 2020 initial public offering, which warrants are exercisable in the aggregate to acquire 187,500 shares of our common stock at an exercise price of $230.00 per share, (ii) <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zudo6F3ZOPc9" title="Warrants outstanding"><span id="xdx_901_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--SubsidiarySaleOfStockAxis__custom--PrivatePlacementWarrantsMember_zA531p6bBIV8" title="Warrants outstanding">187,500</span></span> private warrants (the “Private Placement Warrants”) outstanding that were issued to our sponsor Bull Horn Holdings Sponsor LC and the underwriters in Bull Horn’s initial public offering in November 2020, which warrants are exercisable in the aggregate to 187,500 shares of our common stock at an exercise price of $230.00 per share. The amount of warrants and related exercise price were adjusted for the Company’s 20-1 reverse stock split effective December 31, 2024. The Private Placement Warrants became exercisable on the consummation of our Business Combination in October 2022. No Public Warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the ordinary shares issuable upon exercise of the Public Warrants and a current prospectus relating to such shares of common stock. With respect to the shares of common stock issuable upon the exercise of the Public Warrants, the class A warrants and the class B warrants during any period when the Company shall have failed to maintain an effective registration statement related to the issuance of such shares underlying the applicable warrants, the holder of any applicable warrants may exercise its warrant on a cashless basis pursuant to an available exemption from registration under the Securities Act. If an exemption from registration is not available, holders will not be able to exercise their Public Warrants on a cashless basis. The Public Warrants will expire five years from the consummation of a Business Combination or earlier upon redemption or liquidation.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company may call the Public Warrants for redemption, in whole and not in part, at a price of $0.01 per warrant:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="width: 2%"><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="width: 93%; text-align: justify"><span style="font-size: 10pt">at any time while the Public Warrants are exercisable,</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">upon not less than 30 days’ prior written notice of redemption to each Public Warrant holder,</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">if, and only if, the reported last sale price of the ordinary shares equals or exceeds $16.50 per share, for any 20 trading days within a 30-trading day period ending on the third trading day prior to the notice of redemption to Public Warrant holders, and</span></td></tr> <tr style="vertical-align: top"> <td> </td> <td><span style="font-family: Symbol; font-size: 10pt">·</span></td> <td style="text-align: justify"><span style="font-size: 10pt">if, and only if, there is a current registration statement in effect with respect to the ordinary shares underlying such warrants at the time of redemption and for the entire 30-day trading period referred to above and continuing each day thereafter until the date of redemption.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described above, the warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with respect to such warrants. Accordingly, the warrants may expire worthless.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants only allow the holder thereof to one ordinary share. Additionally, the Private Placement Warrants will be exercisable on a cashless basis and be non-redeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Within ASC 815, <i>Derivative and Hedging</i>, Section 815-40-15 addresses equity versus liability treatment and classification of equity-linked financial instruments, including warrants, and states that a warrant may be classified as a component of equity only if, among other things, the warrant is indexed to the issuer’s ordinary share. Under ASC Section 815-40-15, a warrant is not indexed to the issuer’s ordinary share if the terms of the warrant require an adjustment to the exercise price upon a specified event and that event is not an input to the fair value of the warrant. Based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that the Company’s Private Placement Warrants and Public Warrants are not indexed to the Company’s ordinary share in the manner contemplated by ASC Section 815-40-15 because the holder of the instrument is not an input into the pricing of a fixed-for-fixed option on equity shares. In addition, based on management’s evaluation, the Company’s audit committee, in consultation with management, concluded that certain warrant provisions preclude equity treatment as by ASC Section 815-10-15.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for its Public Warrants and Private Placement Warrants as liabilities as set forth in ASC 815-40-15-7D and 7F. See below for details about the methodology and valuation of the Warrants.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table presents information about the Company’s derivative liability warrant that are measured at fair value on a recurring basis at December 31, 2025 and December 31, 2024, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:</p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zYZYqpWiEQSb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DERIVATIVE LIABILITY WARRANTS (Details - Fair value)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zgqKjRFwZ6u7" style="display: none">Schedule of fair value hierarchy</span></td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt"><b>Description</b></span></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Level</b></span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.2pt; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.2pt; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 52%; text-align: justify"><span style="font-size: 10pt">Warrant Liability – Public Warrants</span></td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: center"><span style="font-size: 10pt">1</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zykD5wfi9tOi" style="width: 13%; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">81,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--FinancialLiabilitiesFairValueDisclosure_pp0p0_c20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z17ss78aDgnf" style="width: 13%; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">165,000</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Warrant Liability – Private Placement Warrants</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt">3</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98B_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z441SQZ8Og" style="border-bottom: Black 1pt solid; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">86,625</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98D_eus-gaap--FinancialLiabilitiesFairValueDisclosure_pp0p0_c20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zwr7twPOickb" style="border-bottom: Black 1pt solid; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">194,250</span></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="padding-bottom: 2.5pt; text-align: justify"><span style="font-size: 10pt">Total</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_c20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zyUSDWg5YsK9" style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">167,625</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_c20241231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zpMRnNeWEKw6" style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">359,250</span></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> <p id="xdx_8AE_zjhDZPp78675" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within derivative liability warrants in the accompanying consolidated balance sheets. The derivative liability warrants are measured at fair value at inception and on a recurring basis, with changes in fair value presented in the consolidated statements of operations.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Warrants were valued using a binomial lattice model, which is considered to be a Level 3 fair value measurement. The binomial lattice model’s primary unobservable input utilized in determining the fair value of the Warrants is the expected volatility of the ordinary shares. The expected volatility as of the Initial Public Offering date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. For periods subsequent to the detachment of the Public Warrants from the Units, the close price of the Public Warrant price will be used as the fair value as of each relevant date.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table provides quantitative information regarding Level 3 fair value measurements:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zWvyTg8a35Bd" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DERIVATIVE LIABILITY WARRANTS (Details - Fair value assumption)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zsam605Oqrhb" style="display: none">Schedule of fair value assumptions</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Risk-free interest rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_z9sjKqBiU8E9" title="Derivatives, determination of fair value">3.41</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zGomT0glwFSe" title="Derivatives, determination of fair value">4.10</span>%</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zTxp77nNiJi7" title="Derivatives, determination of fair value">68.58</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_ziAlQrcigcR5" title="Derivatives, determination of fair value">82.01</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Exercise price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_z4Ljn5EkmDn5" title="Derivatives, determination of fair value">230.00</span></span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zuWNHWHhasb5" title="Derivatives, determination of fair value">230.00</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Stock price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_901_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_z36e5rJitRxk" title="Derivatives, determination of fair value">14.25</span></span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_ziKSXBpIE0Fa" title="Derivatives, determination of fair value">5.50</span></span></td> <td> </td></tr> </table> <p id="xdx_8A3_zAIjs6K6nKvg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table presents the changes in the fair value of warrant liabilities:</p> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu3NHvWjouG" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DERIVATIVE LIABILITY WARRANTS (Details - Changes in fair value of warrant liabilities)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zrOQM567XcY5" style="display: none">Schedule of changes in fair value of warrant liabilities</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Private</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Placement</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Public</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrant</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Liabilities</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 52%; text-align: justify"><span style="font-size: 10pt"><b>Fair value as of December 31, 2024</b></span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--LiabilitiesFairValueDisclosure_iS_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember_zJRNHSESjNC8" style="width: 13%; text-align: right" title="Fair value of liabilities, beginning"><span style="font-size: 10pt">194,250</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iS_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember_zcGUan0W4qAl" style="width: 13%; text-align: right" title="Fair value of liabilities, beginning"><span style="font-size: 10pt">165,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iS_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantLiabilitiesMember_zEhzUI30ezMd" style="width: 13%; text-align: right" title="Fair value of liabilities, beginning"><span style="font-size: 10pt">359,250</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Change in valuation inputs</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisDebtInstrumentValuationTechniquesChangeInTechniqueQuantificationOfEffect_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember_zvfSBXANTCUc" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation inputs"><span style="font-size: 10pt">(107,625</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisDebtInstrumentValuationTechniquesChangeInTechniqueQuantificationOfEffect_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember_zxL0wuHoJy5k" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation inputs"><span style="font-size: 10pt">(84,000</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisDebtInstrumentValuationTechniquesChangeInTechniqueQuantificationOfEffect_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantLiabilitiesMember_zDZhStIRKTI" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation inputs"><span style="font-size: 10pt">(191,625</span></td> <td><span style="font-size: 10pt">) </span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Fair value as of December 31, 2025</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iE_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember_z8KxeUcCjQy8" style="border-bottom: black 2.25pt double; text-align: right" title="Fair value of liabilities, ending"><span style="font-size: 10pt">86,625</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iE_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember_zGuxjbu8LBY7" style="border-bottom: black 2.25pt double; text-align: right" title="Fair value of liabilities, ending"><span style="font-size: 10pt">81,000</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iE_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantLiabilitiesMember_zYC5pEXwPSK6" style="border-bottom: black 2.25pt double; text-align: right" title="Fair value of liabilities, ending"><span style="font-size: 10pt">167,625</span></td> <td> </td></tr> </table> <p id="xdx_8AF_zSy0QNSUdsH4" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There were no transfers in or out of Level 3 from other levels in the fair value hierarchy during the years ended December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 375000 375000 187500 187500 <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zYZYqpWiEQSb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DERIVATIVE LIABILITY WARRANTS (Details - Fair value)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zgqKjRFwZ6u7" style="display: none">Schedule of fair value hierarchy</span></td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt"><b>Description</b></span></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Level</b></span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.2pt; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 6.2pt; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 52%; text-align: justify"><span style="font-size: 10pt">Warrant Liability – Public Warrants</span></td> <td style="width: 1%"> </td> <td style="width: 15%; text-align: center"><span style="font-size: 10pt">1</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zykD5wfi9tOi" style="width: 13%; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">81,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--FinancialLiabilitiesFairValueDisclosure_pp0p0_c20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z17ss78aDgnf" style="width: 13%; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">165,000</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Warrant Liability – Private Placement Warrants</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"><span style="font-size: 10pt">3</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98B_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_pp0p0_c20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z441SQZ8Og" style="border-bottom: Black 1pt solid; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">86,625</span></td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98D_eus-gaap--FinancialLiabilitiesFairValueDisclosure_pp0p0_c20241231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zwr7twPOickb" style="border-bottom: Black 1pt solid; text-align: right" title="Financial liabilities fair value disclosure"><span style="font-size: 10pt">194,250</span></td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="padding-bottom: 2.5pt; text-align: justify"><span style="font-size: 10pt">Total</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: center"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_c20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zyUSDWg5YsK9" style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">167,625</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--FinancialLiabilitiesFairValueDisclosure_iI_c20241231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zpMRnNeWEKw6" style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">359,250</span></td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> 81000 165000 86625 194250 167625 359250 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock_zWvyTg8a35Bd" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DERIVATIVE LIABILITY WARRANTS (Details - Fair value assumption)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BE_zsam605Oqrhb" style="display: none">Schedule of fair value assumptions</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2025</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Risk-free interest rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_z9sjKqBiU8E9" title="Derivatives, determination of fair value">3.41</span>%</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90B_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zGomT0glwFSe" title="Derivatives, determination of fair value">4.10</span>%</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zTxp77nNiJi7" title="Derivatives, determination of fair value">68.58</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_ziAlQrcigcR5" title="Derivatives, determination of fair value">82.01</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Exercise price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_z4Ljn5EkmDn5" title="Derivatives, determination of fair value">230.00</span></span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_zuWNHWHhasb5" title="Derivatives, determination of fair value">230.00</span></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Stock price</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_901_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20250101__20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_z36e5rJitRxk" title="Derivatives, determination of fair value">14.25</span></span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_909_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20240101__20241231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantsMember_ziKSXBpIE0Fa" title="Derivatives, determination of fair value">5.50</span></span></td> <td> </td></tr> </table> 3.41 4.10 68.58 82.01 230.00 230.00 14.25 5.50 <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zu3NHvWjouG" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - DERIVATIVE LIABILITY WARRANTS (Details - Changes in fair value of warrant liabilities)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8B4_zrOQM567XcY5" style="display: none">Schedule of changes in fair value of warrant liabilities</span></td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Private</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Placement</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Public</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Warrant</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Liabilities</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 52%; text-align: justify"><span style="font-size: 10pt"><b>Fair value as of December 31, 2024</b></span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--LiabilitiesFairValueDisclosure_iS_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember_zJRNHSESjNC8" style="width: 13%; text-align: right" title="Fair value of liabilities, beginning"><span style="font-size: 10pt">194,250</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iS_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember_zcGUan0W4qAl" style="width: 13%; text-align: right" title="Fair value of liabilities, beginning"><span style="font-size: 10pt">165,000</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iS_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantLiabilitiesMember_zEhzUI30ezMd" style="width: 13%; text-align: right" title="Fair value of liabilities, beginning"><span style="font-size: 10pt">359,250</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Change in valuation inputs</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisDebtInstrumentValuationTechniquesChangeInTechniqueQuantificationOfEffect_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember_zvfSBXANTCUc" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation inputs"><span style="font-size: 10pt">(107,625</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_988_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisDebtInstrumentValuationTechniquesChangeInTechniqueQuantificationOfEffect_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember_zxL0wuHoJy5k" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation inputs"><span style="font-size: 10pt">(84,000</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisDebtInstrumentValuationTechniquesChangeInTechniqueQuantificationOfEffect_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantLiabilitiesMember_zDZhStIRKTI" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation inputs"><span style="font-size: 10pt">(191,625</span></td> <td><span style="font-size: 10pt">) </span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt"><b>Fair value as of December 31, 2025</b></span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iE_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PrivatePlacementWarrantsMember_z8KxeUcCjQy8" style="border-bottom: black 2.25pt double; text-align: right" title="Fair value of liabilities, ending"><span style="font-size: 10pt">86,625</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iE_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--PublicWarrantsMember_zGuxjbu8LBY7" style="border-bottom: black 2.25pt double; text-align: right" title="Fair value of liabilities, ending"><span style="font-size: 10pt">81,000</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iE_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--WarrantLiabilitiesMember_zYC5pEXwPSK6" style="border-bottom: black 2.25pt double; text-align: right" title="Fair value of liabilities, ending"><span style="font-size: 10pt">167,625</span></td> <td> </td></tr> </table> 194250 165000 359250 -107625 -84000 -191625 86625 81000 167625 <p id="xdx_800_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z2tDlxJAz5Q2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 7 – <span id="xdx_82C_zznjSspxVHYk">CAPITAL STRUCTURE</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The total number of shares of stock which the corporation shall have authority to issue is 160,000,000 shares, of which 150,000,000 shares of $<span id="xdx_90B_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zihYz2WUvUcl" title="Common stock, par value">0.0001</span> par value shall be designated as Common Stock and <span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231_zUXp70O0Nxlb" title="Preferred stock, shares authorized">10,000,000</span> shares of $<span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20251231_zRa5Pb82Yspk" title="Preferred stock, par value">0.0001</span> shall be designated as Preferred Stock. The Preferred Stock authorized by the Company’s Articles of Incorporation may be issued in one or more series. The Board of Directors of the Corporation is authorized to determine or alter the rights, preferences, privileges, and restrictions granted or imposed upon any wholly unissued series of Preferred Stock, and within the limitations or restrictions stated in any resolution or resolutions of the Board of Directors originally fixing the number of shares constituting any series, to increase or decrease (but not below the number of shares of any such series then outstanding) the number of shares of any such series subsequent to the issue of shares of that series, to determine the designation and par value of any series and to fix the numbers of shares of any series.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Common Stock</b> – As of December 31, 2025, the Company had <span id="xdx_90D_eus-gaap--CommonStockSharesOutstanding_iI_c20251231_zTaADzJ56wLg" title="Common stock, shares outstanding">5,746,948</span> shares of its common stock issued and outstanding, and on December 31, 2024, the Company had <span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20241231_zYQUpCj2EcA" title="Common stock, shares outstanding">2,116,191</span> shares of its common stock issued and outstanding. All share amounts have been adjusted for the Company’s <span id="xdx_908_eus-gaap--StockholdersEquityReverseStockSplit_c20241201__20241231_zd1ui15ClQw4" title="Reverse stock split">20-1 reverse stock split</span> effective December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2025 and 2024, there were no capital distributions.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 16, 2023, the Company completed a public offering issuing <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230615__20230616__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zQ7oEMdfSnD" title="Stock issued new, shares">107,500</span> shares of our common stock, <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230615__20230616__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember_znQN47rLUtVc" title="Stock issued new, shares"><span id="xdx_909_eus-gaap--ConversionOfStockSharesConverted1_c20230615__20230616__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrantsMember_zo4yfacSzyIh" title="Stock converted, shares converted">67,500</span></span> pre-funded warrants, <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230615__20230616__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsMember_zBybdNuxZzU1" title="Stock issued new, shares">153,125</span> Series A Warrants and <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20230615__20230616__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsMember_z3NX9iWOI5X6" title="Stock issued new, shares">153,125</span> Series B Warrants, for net proceeds of approximately $3.0 million, after offering costs. The pre- funded warrants are immediately exercisable, at a price of $0.0001 per share, with no expiration date. The Series A Warrants and the Series B Warrants are referred to herein together as the “Series Warrants.” The shares of common stock and Series Warrants were purchased together and then immediately separable and were issued separately. Each Series Warrant to purchase one share of common stock has an exercise price of $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20230616__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsMember_zZPUnDeTYth" title="Warrants exercise price">33.00</span> per share, and is initially exercisable commencing six months from the date of the offering. The Series Warrants are exercisable for a term of five years following the initial exercise date. As of December 31, 2024, all of the pre-funded warrants had been exercised for a total of <span id="xdx_905_eus-gaap--ConversionOfStockSharesIssued1_c20240101__20241231__us-gaap--SubsidiarySaleOfStockAxis__custom--PublicOfferingMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zoUJYij30JIc" title="Stock converted, shares issued">175,000</span> shares of common stock issued as a result of the public offering.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 28, 2023, the Company granted pre-funded warrants exercisable to acquire up to 60,000 shares of our common stock for net proceeds of $1,200,000. The pre-funded common stock purchase warrants can be exercised at a price of $0.0001 per share, with no expiration date. During the first quarter of 2024, the Company and the third-party borrower agreed to amend the note as a result of the decline in the publicly traded common stock price. The amount of pre-funded warrants exercisable to acquire up to 60,000 shares of common stock was amended to 100,000 shares of common stock, and the total principal balance of the note agreement was increased from $1,000,000 to $1,100,000. The aggregate exercise price of this Warrant was partially pre-funded in connection with $100,000 and a $<span id="xdx_90C_eus-gaap--ProceedsFromWarrantExercises_pp0p0_c20231227__20231228__us-gaap--StatementClassOfStockAxis__custom--WarrantNoteSubscriptionReceivablesMember_zdVhXXwfpD93" title="Aggregate exercise price of warrant">1,100,000</span> subscription receivable at a 6% per annum interest rate due on November 29, 2024. On August 12, 2024, the third-party assigned shares of common stock in a privately held company for the equivalent amount of principal and accrued interest owed, which satisfied the subscription receivable in full. See Note 9, Investments, for additional information.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2024, the Company granted pre-funded warrants exercisable to acquire up to 200,000 shares of our common stock for net proceeds of $2,400,000. The pre-funded common stock purchase warrants can be exercised at a price of $0.0001 per share, with no expiration date. The aggregate exercise price of this Warrant was partially pre-funded in connection with $500,000 and a $1,900,000 subscription receivable at a 6% per annum interest rate due on December 31, 2024. On August 12, 2024, the third-party assigned shares of common stock in a privately held company for the equivalent amount of principal and accrued interest owed, which satisfied the subscription receivable in full. See Note 9, Investments, for additional information.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, the Company completed a private placement offering issuing 436,467 shares of common stock for total proceeds of $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250701__20250930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zVVtSEBCxyB7" title="Proceeds from common stock">5,000,000</span>. <span id="xdx_90B_eus-gaap--SaleOfStockDescriptionOfTransaction_c20250701__20250930__dei--LegalEntityAxis__custom--SNAPBiosciencesIncMember_zpuzYRJKsjFh" title="Investors description">In addition to the shares of common stock of the Company, investors also received 10% aggregate non-voting ownership in the Company’s subsidiary, SNAP Biosciences, Inc. Of this $5,000,000 raised, $4,500,000 was collected as of December 31, 2025. $500,000 of the subscription receivable is tied to a promissory note bearing 1% interest annum, with a maturity date of January 18, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fourth quarter of 2025, the Company completed subscription agreements with two investors, resulting in gross proceeds of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20251001__20251231__us-gaap--TypeOfArrangementAxis__custom--TwoInvestorMember_z9pQAbn9MDYk" title="Gross proceeds">3,120,000</span> for a total of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20251231__us-gaap--TypeOfArrangementAxis__custom--TwoInvestorMember_ziVdYwbcBJk1" title="Number of shares issued">260,000</span> shares of common stock. The balance of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--TwoInvestorMember_zceAYeQBD5F6" title="Principal amount">3,120,000</span> is tied to promissory notes bearing <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20241231__us-gaap--TypeOfArrangementAxis__custom--TwoInvestorMember_zvvhiUq1MPa3" title="Debt instrument stated percentage">1</span>% interest annum, with a maturity date of <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_dd_c20251001__20251231__us-gaap--TypeOfArrangementAxis__custom--TwoInvestorMember_zrOBfduIM777" title="Maturity period">December 18, 2026</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Treasury Stock </b>– There was <span id="xdx_90E_eus-gaap--TreasuryStockValue_iI_pp0p0_do_c20251231_zxpvoGdLxeN6" title="Treasury stock"><span id="xdx_90F_eus-gaap--TreasuryStockValue_iI_pp0p0_do_c20241231_zuDRLCsZd4rb" title="Treasury stock">no</span></span> treasury stock at December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Preferred Stock </b>– The Company has <span id="xdx_909_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231_zFv7nLTc7mW2" title="Preferred stock authorized">10,000,000</span> shares of preferred stock authorized, of which <span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zQ5v6fsq9yy" title="Preferred stock authorized">10,000</span> have been designated as Series A preferred stock. As of December 31, 2024, the Company had <span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zie3EbC1YyT9" title="Preferred stock, shares issued"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z3nJmcL3dvgf" title="Preferred stock, shares outstanding">6,520</span></span> shares of Series A preferred stock issued and outstanding, and at December 31, 2025, the Company had <span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxOBDmClRzik" title="Preferred stock, shares issued"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zyDeYNDsnkVb" title="Preferred stock, shares outstanding">0</span></span> shares of Series A preferred stock issued and outstanding.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 13, 2024, the Company performed an initial Series A preferred stock closing and raised $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_dm_c20240612__20240613__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zcyXU3ZfJZwj" title="Proceeds from sale of preferred stock">4.3 million</span> in a sale to accredited investors (collectively, the “Series A Investors”) of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240612__20240613__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zW2EOEk0MTQe" title="Stock issued new, shares">4,300</span> shares of the Company’s series A preferred stock (the “Series A Preferred Stock”), at a purchase price of $1,000 per share, in a financing led by CJC Investment Trust, an entity controlled by board member Christopher Calise, in a combination of cash and short- term collateralized promissory notes. The Series A Investors also received non-voting equity ownership interest in the Company’s two newly formed subsidiaries, SNAP Biosciences Inc. and GEAR Therapeutics Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 31, 2024, the Company performed a second closing as part of its series A preferred stock offering and raised $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_dm_c20240730__20240731__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zivOXpFKQVF4" title="Proceeds from sale of preferred stock">1.3 million</span>, at a purchase price of $1,000 per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 4, 2024, the Company performed a third closing as part of its series A preferred stock offering and raised $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pp0p0_c20240903__20240904__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLBMFtj9oSwj" title="Proceeds from sale of preferred stock">225,000</span>, at a purchase price of $1,000 per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 23, 2024, the Company performed a fourth closing as part of its series A preferred stock offering and raised $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_pp0p0_c20241222__20241223__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zAgBsFtooT79" title="Proceeds from sale of preferred stock">695,000</span> at a purchase price of $1,000 per share.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 6, 2025, the Company completed its successful closure of the remaining $<span id="xdx_907_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_dm_c20250205__20250206__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z7CagD9Tdb2" title="Proceeds from sale of preferred stock">3.48 million</span> of its Series A preferred stock offering, completing the total $10.0 million financing round.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 25, 2025, the Company and a holder of its preferred stock, who is also a party to an existing consulting agreement with the Company, entered into an addendum to amend the terms of the consulting arrangement. Under the amendment, the Company agreed to prepay the final six months of the consulting agreement by offsetting the outstanding $<span id="xdx_90B_eus-gaap--StockholdersEquityNoteSubscriptionsReceivable_iI_c20250725__us-gaap--TransactionTypeAxis__custom--ConsultingAgreementMember_zWsV6rCeMNm3" title="Subscription receivable">125,000</span> subscription receivable previously recorded from the shareholder. The prepayment will be amortized over the remaining term of the consulting agreement as services are rendered, thereby reducing the subscription receivable balance over time.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Throughout the year ended December 31, 2025, all <span id="xdx_900_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zYeEmoJaK3Rh" title="Conversion of stock, shares converted">10,000</span> series A preferred shares were converted to common stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The series A investors currently have an aggregate 15% non-voting equity ownership interest in the Company’s two newly formed subsidiaries, SNAP Biosciences Inc. and GEAR Therapeutics Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The key terms of the Series A Preferred Stock are as follows:</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Conversion. </i>Each share of Series A Preferred Stock is convertible at the option of the holder, subject to the beneficial ownership and, if applicable, the primary market limitations described below, into such number of shares of the Company’s common stock as is equal to the number of shares of Series A Preferred Stock to be converted, multiplied by the stated value of $1,000 (the “Stated Value”), divided by the then conversion price. The initial conversion price is $0.40 per share of common stock, subject to adjustment in the event of stock splits, stock dividends, and similar transactions. In addition, the Series A Preferred Stock will automatically convert into shares of the Company’s common stock, subject to the beneficial ownership and, if applicable, the primary market limitations described below upon the consummation of a fundraising transaction in which the Company raises gross proceeds of at least $20 million.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Rank</i>. The Series A Preferred Stock will be senior to the Company’s common stock and any other class of the Company’s capital stock that is not by its terms senior to or pari passu with the Series A Preferred Stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Dividends. </i>The holders of Series A Preferred Stock will be entitled to dividends equal, on an as-if-converted to shares of the Company’s common stock basis (in each case after applying the beneficial ownership and, if applicable, the primary market limitations described below), to and in the same form as dividends actually paid on shares of the Company’s common stock when, as, and if such dividends are declared on shares of the Company’s common stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Liquidation.</i> In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company, the holders of shares of Series A Preferred Stock then outstanding will be entitled to be paid out of the assets of the Company available for distribution to its stockholders, before any payment shall be made to the holders of the Company’s common stock by reason of their ownership thereof, an amount per share equal to the greater of (i) the Stated Value, plus any dividends accrued but unpaid thereon, or (ii) such amount per share as would have been payable had all shares of Series A Preferred Stock been converted (in each case after applying the beneficial ownership and, if applicable, the primary market limitations described below) into the Company’s common stock immediately prior to such event.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Voting. </i>On any matter to be acted upon or considered by the stockholders of the Company, each holder of Series A Preferred Stock shall be entitled to vote on an “as converted” basis (after applying the beneficial ownership and primary market limitations described below).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Beneficial Ownership Limitation. </i>The Company will not affect any conversion of the Series A Preferred Stock, and a holder will not have the right to receive dividends or convert any portion of its Series A Preferred Stock, to the extent that prior to the conversion such holder (together with such holder’s affiliates, and any persons acting as a group together with such holder or any of the holder’s affiliates) beneficially owns less than 20% of the Company’s outstanding common stock and, after giving effect to the receipt of dividends or the conversion, the holder (together with such holder’s affiliates, and any persons acting as a group together with such holder or any of the holder’s affiliates) would beneficially own 20% or more of the Company’s outstanding common stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Exchange Limitation.</i> Unless the approval of the Company’s stockholders is not required by the applicable rules of Nasdaq for issuances of the Company’s common stock in excess of 19.99% of the outstanding common stock as of June 14, 2024 (the “Market Limit”), or unless the Company has obtained such approval, the Company shall not affect any conversion of the Series A Preferred Stock, including, without limitation, any automatic conversion, and a holder shall not have the right to receive dividends on or convert any portion of the Series A Preferred Stock, to the extent that, after giving effect to the receipt of the Company’s common stock in connection with such dividends or conversion, the holder would have received in excess of its pro rata share of the Market Limit.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Stock Based Compensation –</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">A summary of the Company’s stock option activity is as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zeakXLF5vY5j" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CAPITAL STRUCTURE (Details - Option activity)"> <tr style="vertical-align: bottom"> <td style="display: none">Schedule of stock option activity</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Shares Underlying Options</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Weighted Average Exercise Price</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Weighted Average Contractual Life (Years)</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Intrinsic Value</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Outstanding at December 31, 2023</span></td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zAdqo9AwD0ml" style="text-align: right" title="Options outstanding, beginning"><span style="font-size: 10pt">87,875</span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zdJHc0yuikK5" style="text-align: right" title="Weighted average exercise price, beginning balance outstanding"><span style="font-size: 10pt">40.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zSCdNBLfZqn6" title="Weighted average contractual life (years), options outstanding">7.97</span></span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 36%"><span style="font-size: 10pt">Granted</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zpzNcAhWG1Jk" style="width: 13%; text-align: right" title="Options granted"><span style="font-size: 10pt">196,750</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z46h2cts0dne" style="width: 13%; text-align: right" title="Weighted average exercise price, granted"><span style="font-size: 10pt">8.85</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_903_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2OptionsGranted_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zRou3ZT1jn8a" title="Weighted average contractual life (years), granted">10.00</span></span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Forfeited</span></td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zVU7qc8rEWfg" style="text-align: right" title="Options forfeited/expired"><span style="font-size: 10pt">(5,000)</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zBrjwVoZ8iOh" style="text-align: right" title="Weighted average exercise price, forfeited/expired"><span style="font-size: 10pt">200.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Exercised</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zfXANZ7rjiO9" style="border-bottom: black 1pt solid; text-align: right" title="Options exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zzHQw19UCua6" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Outstanding at December 31, 2024</span></td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zWYijifwwHj3" style="text-align: right" title="Options outstanding, beginning"><span style="font-size: 10pt">279,625</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zLUum3gcAUHg" style="text-align: right" title="Weighted average exercise price, beginning balance outstanding"><span style="font-size: 10pt">15.29</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zdcJXeKn0NU8" title="Weighted average contractual life (years), options outstanding">8.74</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Granted</span></td> <td> </td> <td> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_ztyMmW7ZFEb8" style="text-align: right" title="Options granted"><span style="font-size: 10pt">187,375</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zIh031phyXP1" style="text-align: right" title="Weighted average exercise price, granted"><span style="font-size: 10pt">7.96</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2OptionsGranted_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zUKJ0SCZtgD2" title="Weighted average contractual life (years), granted">5.20</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Forfeited</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z2gIUm4mfyJa" style="text-align: right" title="Options forfeited/expired"><span style="font-size: 10pt">(30,000</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zRZ1TTo3Wyi1" style="text-align: right" title="Weighted average exercise price, forfeited/expired"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Exercised</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zuv8YlhRYPA2" style="border-bottom: black 1pt solid; text-align: right" title="Options exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zjJT6tT8gbql" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Outstanding at December 31, 2025</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z9ZXtWtL9N8f" style="border-bottom: black 2.25pt double; text-align: right" title="Options outstanding, ending"><span style="font-size: 10pt">437,000</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z9Dprg9sKBWk" style="border-bottom: black 2.25pt double; text-align: right" title="Weighted average exercise price, ending balance outstanding"><span style="font-size: 10pt">12.11</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zau0aOCg5xVf" title="Weighted average contractual life (years), options outstanding">6.26</span></span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pp0p0_c20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zQA7SpV3vjH3" style="border-bottom: black 2.25pt double; text-align: right" title="Intrinsic value, options outstanding"><span style="font-size: 10pt">2,215,451</span></td> <td> </td></tr> </table> <p id="xdx_8A2_z77NwnJUTCla" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the years ended December 31, 2025 and 2024, the Company recorded $<span id="xdx_907_eus-gaap--ShareBasedCompensation_pp0p0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zZvNmgSsDP96" title="Share based compensation">1,215,692 </span>and $<span id="xdx_903_eus-gaap--ShareBasedCompensation_pp0p0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zOoW91DrAqOb" title="Share based compensation">1,104,978</span>, respectively, for stock based compensation expense related to stock options. As of December 31, 2025, unamortized stock based compensation for stock options was $<span id="xdx_903_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_pp0p0_c20251231_zumQMdiNNPB9" title="Unamortized stock-based compensation">918,681</span> to be recognized through December 31, 2027.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The options granted during the years ended December 31, 2025 and 2024 were valued using the Black-Scholes option pricing model using the following weighted average assumptions:</p> <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zuN6cUYSbiP7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CAPITAL STRUCTURE (Details - Weighted average assumptions)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_zoaWrx1wddF1" style="display: none">Schedule of weighted average assumptions</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>For the years ended December 31,</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 60%"><span style="font-size: 10pt">Expected term, in years</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zb44d3yrl74g" title="Expected term, in years">2.75</span></span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zZNgltc1r60k" title="Expected term, in years">5.25</span></span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zATDT3E1qOxg" title="Expected volatility">75.58</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zrS3qLfbf3pa" title="Expected volatility">84.70</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Risk-free interest rate</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zb3GaOUmKtDf" title="Risk-free interest rate">3.89</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zCZ2RKkQVEIk" title="Risk-free interest rate">4.18</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Dividend yield</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zte09OWFCb2c" title="Dividend yield">–</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z2QN4EoyzZ71" title="Dividend yield">–</span></span></td> <td> </td></tr> </table> <p id="xdx_8A2_zctNFre0IfR1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Options/Stock Awards Forfeited – </b>On March 24, 2025, Colleen Delaney, Chief Scientific and Medical Officer, resigned her position for a reason other than cause. Per the Plan, her unvested stock options (<span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedNumberOfShares_c20250323__20250324__srt--CounterpartyNameAxis__custom--ColleenDelaneyMember_z2YDHtKmADQ" title="Number of shares forfeited">27,500</span>) were immediately forfeited and go back into the Plan. Her vested stock options (<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestExercisableNumber_iI_c20250324__srt--CounterpartyNameAxis__custom--ColleenDelaneyMember_zui5gilCeOfd" title="Number of shares exercised">2,500</span>) were eligible to be exercised for three months following her resignation (by June 24, 2025). As of December 31, 2025, all of her stock options are forfeited, and the <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod_c20250101__20251231__srt--CounterpartyNameAxis__custom--ColleenDelaneyMember_zZhWqKK4VJb5" title="Number of shares expired">2,500</span> vested options are expired.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Modification of Options – </b>On December 31, 2025 the Company and the holder of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20251201__20251231__us-gaap--PlanNameAxis__custom--ModificationOfOptionsMember_zW3LA3KWVXU8" title="Options granted">100,000</span> of the Company’s options (the “Modified Options”) agreed to amend the terms of the holder’s options extending the maturity date to January 20, 2026, from the original maturity date of January 5, 2026. There were no other changes to the terms of the Modified Options. The amendment qualified as a “Type I” modification as the Modified Options were vested immediately prior to the amendment and immediately after the amendment. As a result of the amendment, the Company recognized additional stock compensation expense of $<span id="xdx_908_eus-gaap--ShareBasedCompensation_c20251201__20251231__us-gaap--PlanNameAxis__custom--ModificationOfOptionsMember_z2Jhgq4f67Tg" title="Stock compensation expense">870</span> for the incremental change in fair value immediately before the modification and immediately after the modification.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Common Stock Warrants </b>– On November 23, 2020, Coeptis Therapeutics, Inc. (under its prior name Vinings Holdings Inc.) issued a class A and a class B warrant to Coral Investment Partners, LP (“CIP”), with each warrant granting CIP the right to purchase <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20201123__srt--CounterpartyNameAxis__custom--CoralInvestmentPartnersMember_zYZicBAPV7gh" title="Warrants outstanding">25,000</span> shares of common stock at a price of $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20201123__srt--CounterpartyNameAxis__custom--CoralInvestmentPartnersMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_pdd" title="Exercise price of warrants">40.00</span> for Class A or $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_c20201123__srt--CounterpartyNameAxis__custom--CoralInvestmentPartnersMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_pdd" title="Exercise price of warrants">100.00</span> for Class B. The warrants expired on November 30, 2023.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All common stock warrants outstanding, are listed in the table below:</p> <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zvnvizl0Zhh7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CAPITAL STRUCTURE (Details - Warrants outstanding)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><span id="xdx_8B7_zOdJkpwSXipd" style="display: none">Schedule of warrants outstanding</span></span></td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt"><b>Reference</b></span></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Date</b></span><br/> <span style="font-size: 10pt"><b>Issued</b></span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Exercise</b></span><br/> <span style="font-size: 10pt"><b>Price</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Expiration</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Outstanding at December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.75pt; text-align: center"><b>2025</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Outstanding at<br/> December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 36%; text-align: justify"><span style="font-size: 10pt">Warrant Holder 1</span></td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: center"><span style="font-size: 10pt"><span id="xdx_909_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zhPQKk5yNNMk" title="Date Issued">5/28/2021</span></span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zXRPOT9rhVG2" style="width: 10%; text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">59.40</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zItdhyrT2Pk5" title="Expiration">5/13/2026</span></span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zqqHvnVaQLHh" style="width: 10%; text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">8,380</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zMeNZng40tdb" style="width: 10%; text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">8,380</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 1</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_90C_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zwQ5pwjwGMSf" title="Date Issued">5/28/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_z4JELrJ017Xg" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">118.80</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zv54vjEcUlni" title="Expiration">5/13/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zuIBsbFjCHNb" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zLlnDfHxGkke" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 1</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_900_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zbAD3QgR0aE4" title="Date Issued">5/28/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zdOUYST0KBDk" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">296.80</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zNWSeKS6l3J7" title="Expiration">5/13/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zicjK4torz8d" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_ze7554J93sG3" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 2</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_z6Pz0tB8cFb1" title="Date Issued">7/30/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zXxLcYdy4V6g" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">59.40</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zwxyj4u9O5Hk" title="Expiration">7/30/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zv1MnhCveYy2" style="text-align: right"><span style="font-size: 10pt">421</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zTaTaGqLB7d7" style="text-align: right"><span style="font-size: 10pt">421</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 2</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_905_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_z690toHMvrid" title="Date Issued">7/30/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_zDVj61xqGm38" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">296.80</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_zuFNtTWa4Zk6" title="Expiration">6/1/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_z7qV2GpL182j" style="text-align: right"><span style="font-size: 10pt">1,263</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_znkkujrqPZG" style="text-align: right"><span style="font-size: 10pt">1,263</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 5</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_90C_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zT6nUYfMeP8k" title="Date Issued">12/20/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zEtq2QA2hzde" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">59.40</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zHVEKXVm7j4d" title="Expiration">12/20/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zMO86NMJ8vVj" style="text-align: right"><span style="font-size: 10pt">2,948</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zThs8fw5UFB4" style="text-align: right"><span style="font-size: 10pt">2,948</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 18</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_909_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zdbqLVXtpkh5" title="Date Issued">3/30/2022</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zMNZCepjwXD5" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">178.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zsyqR9n0P2te" title="Expiration">3/30/2025</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zDIvnpeWio7k" style="text-align: right"><span style="font-size: 10pt">– </span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zJHbtgaG073a" style="text-align: right"><span style="font-size: 10pt">4,211</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 20</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_906_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_z4C62Tx4YpMa" title="Date Issued">1/3/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_z4lymClWNjb" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">50.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_zREA6mmTF107" title="Expiration">1/2/2027</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_zkNNxOL1MChg" style="text-align: right"><span style="font-size: 10pt">5,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_zQvBo3JQxaJk" style="text-align: right"><span style="font-size: 10pt">5,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 21</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zsy504HlvDYj" title="Date Issued">1/20/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zJFT8AGk3jGi" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">38.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zBpFYBBVNXfb" title="Expiration">1/19/2027</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zgcVAlGQV2m" style="text-align: right"><span style="font-size: 10pt">12,500</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zw9jDPiB7KIc" style="text-align: right"><span style="font-size: 10pt">12,500</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Series A &amp; B Warrants</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zMLfl9kgCStk" title="Date Issued">6/16/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zLGVuKEypFSe" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">27.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zWiQfQC8nAFk" title="Expiration">12/16/2028</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zGX16nfpzMfl" style="text-align: right"><span style="font-size: 10pt">306,250</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zMcpzrvKYNle" style="text-align: right"><span style="font-size: 10pt">306,250</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Series A Warrants</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_900_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zUBMb8E7p44l" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zaQRKQLtGKXi" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">27.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zJXfhF99xYw1" title="Expiration">4/26/2025</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zGRBcCqmET71" style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zpQbIWGokML1" style="text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Series B Warrants</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_907_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_z8vzypLgPvNg" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_zrXhgXeYRGTb" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">27.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_zB1dVGnt8dP" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_zrOAXCQY9kde" style="text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_z4HshTcVMa75" style="text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 22</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_908_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zDAEgsAil3ci" title="Date Issued">6/16/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zapMylA94m4f" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">25.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_z6Y6AUE9a7ue" title="Expiration">12/16/2028</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zb9yirJ8v3Vc" style="text-align: right"><span style="font-size: 10pt">6,300</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zA7gNTIgnKT8" style="text-align: right"><span style="font-size: 10pt">6,300</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 22</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zcptOzx2hAb3" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_z4ubQZlsp0D7" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">28.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zCFwpGSZBYI" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zpzv0wMqgij7" style="text-align: right"><span style="font-size: 10pt">3,300</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zD9mQorT6WC5" style="text-align: right"><span style="font-size: 10pt">3,300</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 23</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_903_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zdmKFPOfEsUk" title="Date Issued">6/16/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zsMDcc2OfNCf" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">25.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zLuijdsruMf3" title="Expiration">12/16/2028</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zCv7ZcFGFdl7" style="text-align: right"><span style="font-size: 10pt">4,200</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zpw43IQxFYHe" style="text-align: right"><span style="font-size: 10pt">4,200</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 23</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_90A_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_z1fPzyMwcz27" title="Date issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_z8FMtTy84jFb" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">28.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_zuWoZMkqoZ86" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_zkTrqhzVQeMk" style="text-align: right"><span style="font-size: 10pt">2,400</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_zlqY2DWKR1xi" style="text-align: right"><span style="font-size: 10pt">2,400</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 24</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_903_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_zbZ5N7Nh6Cij" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_zZzUb33gVac4" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">28.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_z1Up8he4rQi" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_z8anOUPcCnY6" style="text-align: right"><span style="font-size: 10pt">300</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_z4NcvcfmZ9H9" style="text-align: right"><span style="font-size: 10pt">300</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Pre-Funded Warrants 2</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_905_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zhbhDan1TPKg" title="Date Issued">12/28/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zH4g4amW63P5" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">0.002</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td><span style="font-size: 10pt">*</span></td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zyPGcOuPPzge" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zlgnxgIcCyKk" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">150,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Pre-Funded Warrants 3</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_909_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_zbmqhDS6Sn67" title="Date issued">2/8/2024</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_z3kTd4B1x6h3" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">0.002</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td><span style="font-size: 10pt">*</span></td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_z1cKT9UR11l8" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_z2Qivc5Euhae" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">300,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 25</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_903_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_z3hcmuuDwXi9" title="Date Issued">1/20/2025</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_zuQsgwAp9Ea1" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">12.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_z8bA0x6c1Lti" title="Expiration">1/20/2030</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_zGElVEDbXJt5" style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_z3UtJJ43UWI2" style="border-bottom: black 1pt solid; text-align: right">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td colspan="10" style="text-align: center"><span style="font-size: 10pt"><b>Total Warrants outstanding</b></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231_zqQPGJsI8HJ5" style="border-bottom: black 2.25pt double; text-align: right" title="Total warrants outstanding"><span style="font-size: 10pt"><b>570,105</b></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231_zhrYnAzD8ZSl" style="border-bottom: black 2.25pt double; text-align: right" title="Total warrants outstanding"><span style="font-size: 10pt"><b>1,024,316</b></span></td> <td> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Pre-funded warrants, do not expire.</td></tr> </table> <p id="xdx_8AE_zp7T0FRyrNx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Subscription receivable </b>– In September 2023, the Company agreed to issue <span id="xdx_909_ecustom--StockIssuedForDebtShares_c20230901__20230930__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept2023Member_z4pE76mXRUO8" title="Stock issued for debt, shares">25,000</span> shares of common stock to the borrower for a principal sum amount of $<span id="xdx_906_ecustom--StockIssuedForDebtValue_pp0p0_c20230901__20230930__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept2023Member_zPr72zVmmrNk" title="Stock issued for debt, value">500,000</span>. On August 12, 2024, the Company was transferred and assigned $522,667, the sum of principal and accrued interest owed as of June 30, 2024, of shares of common stock in a privately held company by the third-party borrower. As a result of this assignment agreement, the subscription receivable is paid in full, and $<span id="xdx_908_eus-gaap--Investments_iI_pp0p0_c20251231__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept2023Member_zL23KwfnqPm1" title="Investments"><span id="xdx_901_eus-gaap--Investments_iI_pp0p0_c20241231__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept2023Member_zor73S13jMJh">522,667</span></span> is recorded as an investment at December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2023, the Company agreed to issue <span id="xdx_90F_ecustom--StockIssuedForDebtShares_c20230901__20230930__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept20232ndMember_zvOdA2fkQLLg" title="Stock issued for debt, shares">100,000</span> shares of common stock to the borrower for a principal sum amount of $<span id="xdx_90C_ecustom--StockIssuedForDebtValue_pp0p0_c20230901__20230930__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept20232ndMember_zsqPKzBRNZt2" title="Stock issued for debt, value">2,000,000</span>. On August 12, 2024, the Company was transferred and assigned $2,090,667, the sum of principal and accrued interest owed, of shares of common stock in a privately held company by the third-party borrower. As a result of this assignment agreement, the subscription receivable is paid in full, and $<span id="xdx_901_eus-gaap--Investments_iI_pp0p0_c20251231__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept20232ndMember_zyXvPYeo3lG4" title="Investments"><span id="xdx_90B_eus-gaap--Investments_iI_pp0p0_c20241231__us-gaap--FinancialInstrumentAxis__custom--SubscriptionReceivableSept20232ndMember_zmBVyg52wbFi" title="Investments">2,090,667</span></span> is recorded as an investment at December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2023, the Company agreed to grant pre-funded warrants exercisable to acquire up to 60,000 shares of common stock to the borrower for a principal sum amount of $1,000,000. During the first quarter of 2024, the Company and the third-party borrower agreed to amend the note as a result of the decline in the publicly traded common stock price. The amount of pre-funded warrants exercisable to acquire up to 60,000 shares of common stock was amended to <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240331__us-gaap--FinancialInstrumentAxis__custom--December2023FinancingMember_zty7svcEEie" title="Warrants issued">100,000</span> shares of common stock, and the total principal balance of the note agreement was increased from $1,000,000 to $1,100,000. On August 12, 2024, the Company was transferred and assigned $1,132,869, the sum of principal and accrued interest owed, of shares of common stock in a privately held company by the third-party borrower. As a result of this assignment agreement, the subscription receivable is paid in full, and $<span id="xdx_905_eus-gaap--Investments_iI_pp0p0_c20251231__us-gaap--FinancialInstrumentAxis__custom--December2023FinancingMember_zfD2aBz9sb8d" title="Investments"><span id="xdx_900_eus-gaap--Investments_iI_pp0p0_c20241231__us-gaap--FinancialInstrumentAxis__custom--December2023FinancingMember_z6VMIe1QQZzf">1,132,869</span></span> is recorded as an investment at December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In February 2024, the Company agreed to grant pre-funded warrants exercisable to acquire up to <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20240228__us-gaap--FinancialInstrumentAxis__custom--February2024FinancingMember_zTNKfJN6quX9">200,000</span> shares of common stock to the borrower for a principal sum amount of $1,900,000. On August 12, 2024, the Company was transferred and assigned $1,944,879, the sum of principal and accrued interest owed, of shares of common stock in a privately held company by the third-party borrower. As a result of this assignment agreement, the subscription receivable is paid in full, and $<span id="xdx_90A_eus-gaap--Investments_iI_pp0p0_c20251231__us-gaap--FinancialInstrumentAxis__custom--February2024FinancingMember_zknFlblVQSf6" title="Investments"><span id="xdx_90E_eus-gaap--Investments_iI_pp0p0_c20241231__us-gaap--FinancialInstrumentAxis__custom--February2024FinancingMember_z2rrE8IEsIpl">1,944,879</span></span> is recorded as an investment at December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In June 2024, in connection with the Company’s series A preferred stock offering, the Company closed on subscription agreements totaling $2,100,000 due to the Company on February 28, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the second quarter of 2025, the Company collected $<span id="xdx_90A_eus-gaap--ProceedsFromIssuanceOfPreferredStockPreferenceStockAndWarrants_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxGUCspp6Czj" title="Proceeds from issuance of preferred stock">125,000</span> of outstanding subscription receivable resulting from one Series A preferred stock subscription agreement. At June 30, 2025, the Company had recorded subscription receivable of $<span id="xdx_903_eus-gaap--PreferredStockSharesSubscribedButUnissuedSubscriptionsReceivable_iI_pp0p0_c20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFGsyJxR8NBf" title="Subscription receivable">125,000</span> resulting from the final Series A preferred stock subscription agreement where preferred shares have been issued as part of the February 6, 2025 closing. In connection with this subscription receivable, the Company and the investor agreed to satisfy the subscription as prepayment of the final six months of the consulting contract between both parties. The subscription receivable is being amortized through the end of June 2026 as professional services expense.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the third quarter of 2025, in connection with the Company’s private placement offering, the Company recorded $<span id="xdx_904_ecustom--SubscriptionsReceivable_c20250701__20250930__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--PrivatePlacementMember_zbbUViUJCPR9" title="Subscriptions receivable">5,000,000</span> in subscriptions receivable. As of December 31, 2025, the Company collected $<span id="xdx_90A_ecustom--ProceedsFromSubscriptionsReceivable_iI_c20250930_zqWez86yW8cf" title="Proceeds subscriptions receivable">4,500,000</span> of the proceeds, resulting in a net $<span id="xdx_900_ecustom--SubscriptionsReceivableNet_iI_c20250930_z534i5DWF8E" title="Subscriptions receivable net">500,000</span> in subscriptions receivable still to be collected.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fourth quarter of 2025, the Company issued a total of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251001__20251231__us-gaap--TypeOfArrangementAxis__custom--TwoInvestorMember_z1il3Cfioqo2" title="Number of shares issued">260,000</span> shares to two investors, recording subscription receivables in the amount of $<span id="xdx_90F_ecustom--SubscriptionsReceivableNet_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--TwoInvestorMember_zfDo2IT5E2S6" title="Subscriptions receivable net">3,120,000</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Standby Equity Purchase Agreement </b>– On November 1, 2024, the Company entered into the SEPA with Yorkville pursuant to which the Company has the right to sell to Yorkville up to $20,000,000 of common stock, subject to certain limitations and conditions set forth in the SEPA, from time to time during the term of the SEPA. The Company also entered into a Registration Rights Agreement with Yorkville pursuant to which it will register the resale of shares of common stock issued to Yorkville pursuant to the SEPA. Sales of common stock to Yorkville under the SEPA, and the timing of any such sales, are at the Company’s option, and the Company is under no obligation to sell common stock to Yorkville under the SEPA, except in connection with notices that may be submitted by Yorkville in certain circumstances as described below.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each advance (each, an “Advance”) the Company requests in writing to Yorkville under the SEPA (notice of such request, an “Advance Notice”) may be for a number of shares of common stock up to such amount as is equal to 100% of the average daily volume traded of the common stock during the five trading days immediately prior to the date the Company requests each Advance. The shares of common stock purchased pursuant to an Advance delivered by the Company will be purchased at a price equal to 95% of the lowest daily VWAP of the shares of common stock during the three consecutive trading days commencing on the date of the delivery of the Advance Notice, other than the daily VWAP on a day in which the daily VWAP is less than a minimum acceptable price as stated by the Company in the Advance Notice or there is no VWAP on the subject trading day. The Company may establish a minimum acceptable price in each Advance Notice below which the Company will not be obligated to make any sales to Yorkville. “VWAP” is defined as the daily volume weighted average price of the shares of Common Stock for such trading day on the Nasdaq Stock Market (“Nasdaq”) during regular trading hours as reported by Bloomberg L.P.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The SEPA will automatically terminate on the earliest to occur of (i) December 1, 2027, provided that the Convertible Note (defined in Note 5) has been fully repaid or (ii) the date on which the Company shall have made full payment of Advances pursuant to the SEPA. The Company has the right to terminate the SEPA at no cost or penalty upon five trading days’ prior written notice to Yorkville, provided that there are no outstanding Advance Notices for which shares of common stock need to be issued and the Company has paid all amounts owed to Yorkville pursuant to the Convertible Note. The Company and Yorkville may also agree to terminate the SEPA by mutual written consent.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Any purchase under an Advance would be subject to certain limitations, including that Yorkville shall not purchase or acquire any shares that would result in it and its affiliates beneficially owning more than 4.99% of the then outstanding voting power or number of shares of common stock or any shares that, aggregated with shares issued under all other earlier Advances, would exceed 19.99% of all shares of common stock outstanding on the date of the SEPA (the “Exchange Cap”), unless the Company obtains stockholder approval to issue shares of common stock in excess of the Exchange Cap in accordance with applicable Nasdaq rules.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the execution of the SEPA, the Company agreed to pay a commitment fee of $<span id="xdx_90D_eus-gaap--PaymentsForBrokerageFees_pp0p0_c20241029__20241102__us-gaap--TypeOfArrangementAxis__custom--StandbyEquityPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--YorkvilleMember_zY8Q229W4apd" title="Payment of commitment fee">200,000</span> to Yorkville, payable as follows: (i) $<span id="xdx_909_eus-gaap--PaymentsForBrokerageFees_pp0p0_c20241029__20241102__us-gaap--TypeOfArrangementAxis__custom--StandbyEquityPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--YorkvilleMember__us-gaap--TransactionTypeAxis__custom--StockIssuedForServicesMember_zrdNAZSMmWNh" title="Payment of commitment fee">80,000</span> payable when the SEPA was entered into, in the form of the issuance of 20,000 shares of common stock, representing $80,000 divided by the closing price as of the trading day immediately prior to the date of the SEPA, and (ii) $120,000 payable in cash or by way of an Advance on the date upon which the Company has first received Advances in the aggregate amount of $5,000,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, Yorkville agreed to advance to the Company, in exchange for the Convertible Note, an aggregate principal amount of $<span id="xdx_907_eus-gaap--ConvertibleNotesPayable_iI_pp0p0_c20241102__us-gaap--TypeOfArrangementAxis__custom--StandbyEquityPurchaseAgreementMember__srt--CounterpartyNameAxis__custom--YorkvilleMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteMember_zXkuC2B3UUMd" title="Convertible notes outstanding">1,304,758</span> (see Note 4 for a description of the Convertible Note). At any time while the SEPA is in place that there is a balance outstanding under the Convertible Note, Yorkville may deliver a notice (an “Investor Notice”) to the Company to cause an Advance Notice to be deemed delivered to Yorkville and the issuance and sale of shares of Common Stock to Yorkville pursuant to an Advance. Yorkville may select the amount of the Advance in an amount not to exceed the balance owed under the Convertible Note outstanding on the date of delivery of such Investor Notice. The shares will be issued and sold to Yorkville pursuant to an Investor Notice at a per share price equal to the conversion price that would be applicable to the amount of the Advance selected by Yorkville if such amount were to be converted as of the date of delivery of the Investor Notice. Yorkville will pay the purchase price for such shares to be issued pursuant to the Investor Notice by offsetting the amount of the purchase price to be paid by Yorkville against an amount outstanding under the Yorkville Note.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, the Company, at its option, shall have the right, but not the obligation, to redeem early a portion or all amounts outstanding under the Convertible Note at a redemption amount equal to the outstanding principal balance being repaid or redeemed, plus a 5% prepayment premium, plus all accrued and unpaid interest; provided that (i) the Company provides Yorkville with no less than ten trading days’ prior written notice thereof and (ii) on the date such notice is issued, the VWAP of the common stock is less than the Fixed Price.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Throughout the year ended December 31, 2025, in connection with the SEPA, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--StandbyEquityPurchaseAgreementMember_zB8hYyF9EKjf" title="Number of shares issued">225,000</span> shares of common stock, resulting in gross proceeds of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--StandbyEquityPurchaseAgreementMember_zKs51zi7Bgrh" title="Gross proceeds">2,958,848</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 0.0001 10000000 0.0001 5746948 2116191 20-1 reverse stock split 107500 67500 67500 153125 153125 33.00 175000 1100000 5000000 In addition to the shares of common stock of the Company, investors also received 10% aggregate non-voting ownership in the Company’s subsidiary, SNAP Biosciences, Inc. Of this $5,000,000 raised, $4,500,000 was collected as of December 31, 2025. $500,000 of the subscription receivable is tied to a promissory note bearing 1% interest annum, with a maturity date of January 18, 2026. 3120000 260000 3120000 0.01 2026-12-18 0 0 10000000 10000 6520 6520 0 0 4300000 4300 1300000 225000 695000 3480000 125000 10000 <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zeakXLF5vY5j" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CAPITAL STRUCTURE (Details - Option activity)"> <tr style="vertical-align: bottom"> <td style="display: none">Schedule of stock option activity</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Shares Underlying Options</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Weighted Average Exercise Price</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Weighted Average Contractual Life (Years)</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Intrinsic Value</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Outstanding at December 31, 2023</span></td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zAdqo9AwD0ml" style="text-align: right" title="Options outstanding, beginning"><span style="font-size: 10pt">87,875</span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zdJHc0yuikK5" style="text-align: right" title="Weighted average exercise price, beginning balance outstanding"><span style="font-size: 10pt">40.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230101__20231231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zSCdNBLfZqn6" title="Weighted average contractual life (years), options outstanding">7.97</span></span></td> <td> </td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 36%"><span style="font-size: 10pt">Granted</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zpzNcAhWG1Jk" style="width: 13%; text-align: right" title="Options granted"><span style="font-size: 10pt">196,750</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z46h2cts0dne" style="width: 13%; text-align: right" title="Weighted average exercise price, granted"><span style="font-size: 10pt">8.85</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt"><span id="xdx_903_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2OptionsGranted_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zRou3ZT1jn8a" title="Weighted average contractual life (years), granted">10.00</span></span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Forfeited</span></td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zVU7qc8rEWfg" style="text-align: right" title="Options forfeited/expired"><span style="font-size: 10pt">(5,000)</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zBrjwVoZ8iOh" style="text-align: right" title="Weighted average exercise price, forfeited/expired"><span style="font-size: 10pt">200.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Exercised</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zfXANZ7rjiO9" style="border-bottom: black 1pt solid; text-align: right" title="Options exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zzHQw19UCua6" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Outstanding at December 31, 2024</span></td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zWYijifwwHj3" style="text-align: right" title="Options outstanding, beginning"><span style="font-size: 10pt">279,625</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zLUum3gcAUHg" style="text-align: right" title="Weighted average exercise price, beginning balance outstanding"><span style="font-size: 10pt">15.29</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zdcJXeKn0NU8" title="Weighted average contractual life (years), options outstanding">8.74</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Granted</span></td> <td> </td> <td> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_ztyMmW7ZFEb8" style="text-align: right" title="Options granted"><span style="font-size: 10pt">187,375</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zIh031phyXP1" style="text-align: right" title="Weighted average exercise price, granted"><span style="font-size: 10pt">7.96</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2OptionsGranted_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zUKJ0SCZtgD2" title="Weighted average contractual life (years), granted">5.20</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Forfeited</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z2gIUm4mfyJa" style="text-align: right" title="Options forfeited/expired"><span style="font-size: 10pt">(30,000</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zRZ1TTo3Wyi1" style="text-align: right" title="Weighted average exercise price, forfeited/expired"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Exercised</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zuv8YlhRYPA2" style="border-bottom: black 1pt solid; text-align: right" title="Options exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zjJT6tT8gbql" style="border-bottom: black 1pt solid; text-align: right" title="Weighted average exercise price, exercised"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Outstanding at December 31, 2025</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z9ZXtWtL9N8f" style="border-bottom: black 2.25pt double; text-align: right" title="Options outstanding, ending"><span style="font-size: 10pt">437,000</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z9Dprg9sKBWk" style="border-bottom: black 2.25pt double; text-align: right" title="Weighted average exercise price, ending balance outstanding"><span style="font-size: 10pt">12.11</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zau0aOCg5xVf" title="Weighted average contractual life (years), options outstanding">6.26</span></span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_pp0p0_c20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zQA7SpV3vjH3" style="border-bottom: black 2.25pt double; text-align: right" title="Intrinsic value, options outstanding"><span style="font-size: 10pt">2,215,451</span></td> <td> </td></tr> </table> 87875 40.20 P7Y11M19D 196750 8.85 P10Y 5000 200.00 0 0 279625 15.29 P8Y8M26D 187375 7.96 P5Y2M12D 30000 0 0 0 437000 12.11 P6Y3M3D 2215451 1215692 1104978 918681 <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zuN6cUYSbiP7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CAPITAL STRUCTURE (Details - Weighted average assumptions)"> <tr style="vertical-align: bottom"> <td><span id="xdx_8BC_zoaWrx1wddF1" style="display: none">Schedule of weighted average assumptions</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>For the years ended December 31,</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom"> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td><b> </b></td> <td><b> </b></td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td><b> </b></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 60%"><span style="font-size: 10pt">Expected term, in years</span></td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zb44d3yrl74g" title="Expected term, in years">2.75</span></span></td> <td style="width: 1%"> </td> <td style="width: 2%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zZNgltc1r60k" title="Expected term, in years">5.25</span></span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Expected volatility</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zATDT3E1qOxg" title="Expected volatility">75.58</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zrS3qLfbf3pa" title="Expected volatility">84.70</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Risk-free interest rate</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zb3GaOUmKtDf" title="Risk-free interest rate">3.89</span>%</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zCZ2RKkQVEIk" title="Risk-free interest rate">4.18</span>%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Dividend yield</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20250101__20251231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_zte09OWFCb2c" title="Dividend yield">–</span></span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_dp0_c20240101__20241231__us-gaap--AwardTypeAxis__custom--StockOptionsMember_z2QN4EoyzZ71" title="Dividend yield">–</span></span></td> <td> </td></tr> </table> P2Y9M P5Y3M 0.7558 0.8470 0.0389 0.0418 0 0 27500 2500 2500 100000 870 25000 40.00 100.00 <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zvnvizl0Zhh7" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CAPITAL STRUCTURE (Details - Warrants outstanding)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt; color: White"><span id="xdx_8B7_zOdJkpwSXipd" style="display: none">Schedule of warrants outstanding</span></span></td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: center"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid"><span style="font-size: 10pt"><b>Reference</b></span></td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Date</b></span><br/> <span style="font-size: 10pt"><b>Issued</b></span></td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Exercise</b></span><br/> <span style="font-size: 10pt"><b>Price</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Expiration</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Outstanding at December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.75pt; text-align: center"><b>2025</b></p></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid"> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Outstanding at<br/> December 31,</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>2024</b></p></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 36%; text-align: justify"><span style="font-size: 10pt">Warrant Holder 1</span></td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: center"><span style="font-size: 10pt"><span id="xdx_909_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zhPQKk5yNNMk" title="Date Issued">5/28/2021</span></span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zXRPOT9rhVG2" style="width: 10%; text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">59.40</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zItdhyrT2Pk5" title="Expiration">5/13/2026</span></span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zqqHvnVaQLHh" style="width: 10%; text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">8,380</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice59.40Member_zMeNZng40tdb" style="width: 10%; text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">8,380</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 1</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_90C_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zwQ5pwjwGMSf" title="Date Issued">5/28/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_z4JELrJ017Xg" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">118.80</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zv54vjEcUlni" title="Expiration">5/13/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zuIBsbFjCHNb" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice118.80Member_zLlnDfHxGkke" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 1</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_900_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zbAD3QgR0aE4" title="Date Issued">5/28/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zdOUYST0KBDk" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">296.80</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zNWSeKS6l3J7" title="Expiration">5/13/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_zicjK4torz8d" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder1ExercisePrice296.80Member_ze7554J93sG3" style="text-align: right"><span style="font-size: 10pt">8,422</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 2</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_z6Pz0tB8cFb1" title="Date Issued">7/30/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zXxLcYdy4V6g" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">59.40</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zwxyj4u9O5Hk" title="Expiration">7/30/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zv1MnhCveYy2" style="text-align: right"><span style="font-size: 10pt">421</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice59.40Member_zTaTaGqLB7d7" style="text-align: right"><span style="font-size: 10pt">421</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 2</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_905_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_z690toHMvrid" title="Date Issued">7/30/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_zDVj61xqGm38" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">296.80</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_zuFNtTWa4Zk6" title="Expiration">6/1/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_z7qV2GpL182j" style="text-align: right"><span style="font-size: 10pt">1,263</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder2ExercisePrice296.80Member_znkkujrqPZG" style="text-align: right"><span style="font-size: 10pt">1,263</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 5</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_90C_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zT6nUYfMeP8k" title="Date Issued">12/20/2021</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zEtq2QA2hzde" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">59.40</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zHVEKXVm7j4d" title="Expiration">12/20/2026</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zMO86NMJ8vVj" style="text-align: right"><span style="font-size: 10pt">2,948</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder5ExercisePrice59.40Member_zThs8fw5UFB4" style="text-align: right"><span style="font-size: 10pt">2,948</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 18</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_909_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zdbqLVXtpkh5" title="Date Issued">3/30/2022</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zMNZCepjwXD5" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">178.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zsyqR9n0P2te" title="Expiration">3/30/2025</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zDIvnpeWio7k" style="text-align: right"><span style="font-size: 10pt">– </span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder18ExercisePrice178.20Member_zJHbtgaG073a" style="text-align: right"><span style="font-size: 10pt">4,211</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 20</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_906_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_z4C62Tx4YpMa" title="Date Issued">1/3/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_z4lymClWNjb" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">50.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_zREA6mmTF107" title="Expiration">1/2/2027</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_zkNNxOL1MChg" style="text-align: right"><span style="font-size: 10pt">5,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder20ExercisePrice50.00Member_zQvBo3JQxaJk" style="text-align: right"><span style="font-size: 10pt">5,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 21</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zsy504HlvDYj" title="Date Issued">1/20/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zJFT8AGk3jGi" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">38.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zBpFYBBVNXfb" title="Expiration">1/19/2027</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zgcVAlGQV2m" style="text-align: right"><span style="font-size: 10pt">12,500</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder21ExercisePrice38.00Member_zw9jDPiB7KIc" style="text-align: right"><span style="font-size: 10pt">12,500</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Series A &amp; B Warrants</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zMLfl9kgCStk" title="Date Issued">6/16/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zLGVuKEypFSe" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">27.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zWiQfQC8nAFk" title="Expiration">12/16/2028</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zGX16nfpzMfl" style="text-align: right"><span style="font-size: 10pt">306,250</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesWarrantsAAndBExercisePrice27.20Member_zMcpzrvKYNle" style="text-align: right"><span style="font-size: 10pt">306,250</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Series A Warrants</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_900_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zUBMb8E7p44l" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zaQRKQLtGKXi" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">27.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zJXfhF99xYw1" title="Expiration">4/26/2025</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zGRBcCqmET71" style="text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesAWarrantsExercisePrice27.20Member_zpQbIWGokML1" style="text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Series B Warrants</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_907_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_z8vzypLgPvNg" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_zrXhgXeYRGTb" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">27.20</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_zB1dVGnt8dP" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_zrOAXCQY9kde" style="text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesBWarrantsExercisePrice27.20Member_z4HshTcVMa75" style="text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 22</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_908_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zDAEgsAil3ci" title="Date Issued">6/16/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zapMylA94m4f" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">25.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_z6Y6AUE9a7ue" title="Expiration">12/16/2028</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zb9yirJ8v3Vc" style="text-align: right"><span style="font-size: 10pt">6,300</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice25.00Member_zA7gNTIgnKT8" style="text-align: right"><span style="font-size: 10pt">6,300</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 22</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_902_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zcptOzx2hAb3" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_z4ubQZlsp0D7" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">28.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zCFwpGSZBYI" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zpzv0wMqgij7" style="text-align: right"><span style="font-size: 10pt">3,300</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder22ExercisePrice28.00Member_zD9mQorT6WC5" style="text-align: right"><span style="font-size: 10pt">3,300</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 23</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_903_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zdmKFPOfEsUk" title="Date Issued">6/16/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zsMDcc2OfNCf" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">25.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zLuijdsruMf3" title="Expiration">12/16/2028</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zCv7ZcFGFdl7" style="text-align: right"><span style="font-size: 10pt">4,200</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice25.00Member_zpw43IQxFYHe" style="text-align: right"><span style="font-size: 10pt">4,200</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 23</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_90A_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_z1fPzyMwcz27" title="Date issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_z8FMtTy84jFb" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">28.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_zuWoZMkqoZ86" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_zkTrqhzVQeMk" style="text-align: right"><span style="font-size: 10pt">2,400</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder23ExercisePrice28.00Member_zlqY2DWKR1xi" style="text-align: right"><span style="font-size: 10pt">2,400</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 24</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_903_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_zbZ5N7Nh6Cij" title="Date Issued">10/23/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_zZzUb33gVac4" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">28.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_z1Up8he4rQi" title="Expiration">4/26/2029</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_z8anOUPcCnY6" style="text-align: right"><span style="font-size: 10pt">300</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder24ExercisePrice28.00Member_z4NcvcfmZ9H9" style="text-align: right"><span style="font-size: 10pt">300</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Pre-Funded Warrants 2</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_905_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zhbhDan1TPKg" title="Date Issued">12/28/2023</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zH4g4amW63P5" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">0.002</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td><span style="font-size: 10pt">*</span></td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zyPGcOuPPzge" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants2ExercisePrice0.002Member_zlgnxgIcCyKk" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">150,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Pre-Funded Warrants 3</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_909_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_zbmqhDS6Sn67" title="Date issued">2/8/2024</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_z3kTd4B1x6h3" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">0.002</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">–</span></td> <td><span style="font-size: 10pt">*</span></td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20251231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_z1cKT9UR11l8" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--PreFundedWarrants3ExercisePrice0.002Member_z2Qivc5Euhae" style="text-align: right" title="Warrants outstanding"><span style="font-size: 10pt">300,000</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Warrant Holder 25</span></td> <td> </td> <td style="text-align: center"><span style="font-size: 10pt"><span id="xdx_903_ecustom--WarrantsAndRightsOutstandingDateIssued_dd_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_z3hcmuuDwXi9" title="Date Issued">1/20/2025</span></span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_zuQsgwAp9Ea1" style="text-align: right" title="Warrants exercise price"><span style="font-size: 10pt">12.00</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_z8bA0x6c1Lti" title="Expiration">1/20/2030</span></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_zGElVEDbXJt5" style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">100,000</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_d0_c20241231__us-gaap--StatementClassOfStockAxis__custom--WarrantHolder25ExercisePrice12.00Member_z3UtJJ43UWI2" style="border-bottom: black 1pt solid; text-align: right">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td colspan="10" style="text-align: center"><span style="font-size: 10pt"><b>Total Warrants outstanding</b></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20251231_zqQPGJsI8HJ5" style="border-bottom: black 2.25pt double; text-align: right" title="Total warrants outstanding"><span style="font-size: 10pt"><b>570,105</b></span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20241231_zhrYnAzD8ZSl" style="border-bottom: black 2.25pt double; text-align: right" title="Total warrants outstanding"><span style="font-size: 10pt"><b>1,024,316</b></span></td> <td> </td></tr> </table> <p style="margin-top: 0; margin-bottom: 0"> </p> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0pt; margin-bottom: 0pt"> <tr style="vertical-align: top"> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">*</td> <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Pre-funded warrants, do not expire.</td></tr> </table> 2021-05-28 59.40 2026-05-13 8380 8380 2021-05-28 118.80 2026-05-13 8422 8422 2021-05-28 296.80 2026-05-13 8422 8422 2021-07-30 59.40 2026-07-30 421 421 2021-07-30 296.80 2026-06-01 1263 1263 2021-12-20 59.40 2026-12-20 2948 2948 2022-03-30 178.20 2025-03-30 0 4211 2023-01-03 50.00 2027-01-02 5000 5000 2023-01-20 38.00 2027-01-19 12500 12500 2023-06-16 27.20 2028-12-16 306250 306250 2023-10-23 27.20 2025-04-26 0 100000 2023-10-23 27.20 2029-04-26 100000 100000 2023-06-16 25.00 2028-12-16 6300 6300 2023-10-23 28.00 2029-04-26 3300 3300 2023-06-16 25.00 2028-12-16 4200 4200 2023-10-23 28.00 2029-04-26 2400 2400 2023-10-23 28.00 2029-04-26 300 300 2023-12-28 0.002 0 150000 2024-02-08 0.002 0 300000 2025-01-20 12.00 2030-01-20 100000 0 570105 1024316 25000 500000 522667 522667 100000 2000000 2090667 2090667 100000 1132869 1132869 200000 1944879 1944879 125000 125000 5000000 4500000 500000 260000 3120000 200000 80000 1304758 225000 2958848 <p id="xdx_809_eus-gaap--MinorityInterestDisclosureTextBlock_zizifLs4YmKa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 8 – <span id="xdx_827_z2UxdB84e2e9">NON-CONTROLLING INTEREST</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result of the series A preferred stock offering discussed in Note 7, Capital Structure, the Company has consolidated the two newly formed subsidiaries, SNAP Biosciences, Inc. and GEAR Therapeutics, Inc., because we have a controlling interest in both. Therefore, the entities’ financial statements are consolidated in our consolidated financial statements and the portion of the entities’ equity attributable to external ownership is recorded as a non-controlling interest. As part of the initial closings, the Series A Investors received in the aggregate a 15% non-voting equity ownership in both of the newly formed subsidiaries. In addition, investors who participated in the 2025 private placement common stock offering received an additional 10% aggregate non-voting ownership in SNAP Biosciences, Inc., resulting in an extra $79,000 in equity attributable to non-controlling interests. The Company contributed the co-development rights to GEAR Therapeutics, Inc. and contributed both the exclusive license and corporate research agreements with the University of Pittsburgh to SNAP Biosciences, Inc. The Company recorded $<span id="xdx_904_eus-gaap--MinorityInterest_iI_c20251231__dei--LegalEntityAxis__custom--GearTherapeuticsMember_zcwdUpTOBaog" title="Noncontrolling interest">1,063,300</span> of non-controlling interest at December 31, 2025. Net of accumulated losses of $<span id="xdx_90E_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_iI_c20251231__dei--LegalEntityAxis__custom--GearTherapeuticsMember_zGJerPrrLk9i" title="Net of accumulated losses">557,137</span>, the Company recorded $<span id="xdx_905_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iI_c20251231__dei--LegalEntityAxis__custom--GearTherapeuticsMember_z2uTqu2lYDL7" title="Equity attributable to non-controlling interests">506,163</span> in equity attributable to non-controlling interests at December 31, 2025.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 1063300 557137 506163 <p id="xdx_805_eus-gaap--InvestmentTextBlock_zoTzwyMRtk2k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 9 – <span id="xdx_827_zHmsjDFWeM9a">INVESTMENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2024, the Company satisfied $<span id="xdx_904_ecustom--SubscriptionReceivable_iI_dm_c20240831__srt--CounterpartyNameAxis__custom--TwoPrivatelyHeldCompaniesMember_z7mAbw8Itzjj">5.7 million</span> of subscription receivables and related interest receivable in the form of shares of common stock in two privately held companies. During the year ended December 31, 2025, the Company received <span id="xdx_909_eus-gaap--InvestmentOwnedBalanceShares_iI_dm_c20251231__us-gaap--TransactionTypeAxis__custom--NexGenAIAffiliatesNetworkPlatformMember__srt--CounterpartyNameAxis__custom--FivePrivatelyHeldCompaniesMember_zygfI3UvOgDd">1.25 million</span> shares of common stock in five privately held companies in connection with master services agreements for access to the NexGenAI Affiliates Network platform. Additionally, to satisfy outstanding accounts receivables related to webinar services rendered in the master services agreements, the Company received <span id="xdx_904_eus-gaap--InvestmentOwnedBalanceShares_iI_dm_c20251231__us-gaap--TransactionTypeAxis__custom--NexGenAIAffiliatesNetworkPlatformMember__srt--CounterpartyNameAxis__custom--ThreePrivatelyHeldCompaniesMember_zWC2YVqGoTuk">82,500</span> shares of common stock in three of these privately held companies. The shares of common stock are carried as investments on the Company’s consolidated balance sheets at its initial cost basis of $1.00 per share. As the investments are in privately held companies, the Company will assess the investments for impairment on an annual basis. As of December 31, 2025, the Company recognized a $<span id="xdx_906_eus-gaap--GainLossOnInvestments_iN_di_c20251101__20251231__us-gaap--TransactionTypeAxis__custom--NexGenAIAffiliatesNetworkPlatformMember_zTufr3C19kxa" title="Loss on investment">163,500</span> unrealized loss due to impairment of one of these investments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2025, the Company issued <span id="xdx_906_ecustom--StockIssuedDuringPeriodSharesIssuedForInvestment_c20251101__20251130__srt--CounterpartyNameAxis__custom--PrivatelyHeldCompanyMember_zgMu2FyQdV0b">66,837</span> shares of common stock valued at $<span id="xdx_90C_ecustom--StockIssuedDuringPeriodValueIssuedForInvestment_c20251101__20251130__srt--CounterpartyNameAxis__custom--PrivatelyHeldCompanyMember_zbJt0MC6xAQc">1,000,000</span>, in exchange for <span id="xdx_90F_eus-gaap--InvestmentOwnedBalanceShares_iI_c20251130__srt--CounterpartyNameAxis__custom--PrivatelyHeldCompanyMember_zB2jpaoTdOW5">667,000</span> shares of a privately held company. The shares of common stock are carried as investments on the Company’s consolidated balance sheets at its initial cost basis of $1.50 per share. As the investments are in privately held companies, the Company will assess the investments for impairment on an annual basis. As of December 31, 2025, <span id="xdx_90C_eus-gaap--GainLossOnInvestments_iN_dio_c20251101__20251231__srt--CounterpartyNameAxis__custom--PrivatelyHeldCompanyMember_zsN8lh9OnHo1" title="Loss on investment">no</span> impairment has been recorded related to this investment.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2025, the Company entered into a one-year agreement with a customer to provide access to the NexGenAI Affiliates Network platform. The contract fee paid by the customer consisted of <span id="xdx_90C_ecustom--InvestmentCompanyFeePaidSharesIndirectly_c20250101__20251231_z4g8if05Rh8" title="Investment company fee paid shares indirectly">2,830,189</span> shares in the customer’s publicly traded stock, or $<span id="xdx_90D_eus-gaap--InvestmentCompanyFeePaidIndirectly_c20250101__20251231_zngxbOqC2Y3h" title="Investment company fee paid indirectly">600,000</span>, which the Company recorded as marketable securities on the consolidated balance sheets. The Company classified this marketable security as a short-term asset as it is expected to be converted into cash within one year. During the year ended December 31, 2025, the Company recorded an unrealized gain on marketable securities in the amount of $<span id="xdx_90B_eus-gaap--MarketableSecuritiesUnrealizedGainLoss_c20250101__20251231_zT5ZCztWTXj3" title="Unrealized gain on marketable securities">76,596</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 5700000 1250000 82500 -163500 66837 1000000 667000 -0 2830189 600000 76596 <p id="xdx_802_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z63rIQ88SQK6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 10 – <span id="xdx_82D_zK60r8rxyoR5">COMMITMENTS AND CONTINGENCIES</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Leases –</b> The Company leases office space under an operating lease that commenced December 1, 2017 and was extended through multiple lease extensions. The third lease extension extended the lease for twenty-four months, beginning on June 1, 2022 and ended on May 31, 2024. The fourth lease extension, signed on January 30, 2024, extended the lease for twenty-four months, beginning June 1, 2024 and ending on May 31, 2026. The monthly rent is $<span id="xdx_90C_ecustom--MonthlyRent_uUSD_c20250101__20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FirstYearExtensionMember_zP97kLHgFb25" title="Monthly rent">3,805</span> for the first year of the extension and increasing to $<span id="xdx_907_ecustom--MonthlyRent_uUSD_c20250101__20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--SecondYearExtensionMember_zCbR59IAEgZd" title="Monthly rent">3,860</span> for the second year of the extension.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company records rent expense associated with this lease on the straight-line basis in conjunction with the terms of the underlying lease. During the year ended December 31, 2025, rents paid totaled $<span id="xdx_900_eus-gaap--OperatingLeaseExpense_c20250101__20251231_zSb7uE0KklXk" title="Operating lease expense">46,101</span>. During the year ended December 31, 2024, rents paid totaled $<span id="xdx_906_eus-gaap--OperatingLeaseExpense_c20240101__20241231_zwnXA6YZY4U" title="Operating lease expense">45,440</span>.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Right of use asset is summarized below:</p> <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_zNurRGb4gJA9" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Lease cost)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B9_zfBMVeVu1fG1" style="display: none">Schedule of lease information</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Office lease</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_ecustom--OperatingLeaseRightOfUseAssetGross_iI_c20251231_zTI5yKVpn9L7" style="width: 13%; text-align: right" title="Operating lease right of use asset, gross"><span style="font-size: 10pt">243,550</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_ecustom--OperatingLeaseRightOfUseAssetGross_iI_c20241231_zCNmIOx5AEda" style="width: 13%; text-align: right" title="Operating lease right of use asset, gross"><span style="font-size: 10pt">243,550</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Less: accumulated depreciation</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_982_ecustom--OperatingLeaseRightOfUseAssetAccumulatedDepreciation_iNI_di_c20251231_zfjJ2CGRwWsd" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease right of use asset, accumulated depreciation"><span style="font-size: 10pt">(225,151</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98C_ecustom--OperatingLeaseRightOfUseAssetAccumulatedDepreciation_iNI_di_c20241231_zeEO5zVDrf14" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease right of use asset, accumulated depreciation"><span style="font-size: 10pt">(183,767</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Right of use asset, net</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20251231_z3MqBXwIerud" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease right of use asset"><span style="font-size: 10pt">18,399</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20241231_z29q7WIDxG68" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease right of use asset"><span style="font-size: 10pt">59,783</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating lease liability is summarized below:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Office lease</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20251231_z52hvCDNi538" style="width: 13%; text-align: right" title="Operating lease liability"><span style="font-size: 10pt">18,875</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_c20241231_z3X3UlzHpbR9" style="width: 13%; text-align: right" title="Operating lease liability"><span style="font-size: 10pt">61,180</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Less: current portion</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_988_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_c20251231_zbwMKcGw5RS1" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease liability, current"><span style="font-size: 10pt">(18,875</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_c20241231_zaYiadVVq5g1" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease liability, current"><span style="font-size: 10pt">(42,305</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Long term portion</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_c20251231_z5wk0aoUsIM" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease liability, noncurrent"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_987_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20241231_zrViZofdPv1h" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease liability, noncurrent"><span style="font-size: 10pt">18,875</span></td> <td> </td></tr> </table> <p id="xdx_8A2_zqyctCikfcb8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Future minimum rental payments required under the lease are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zhfD5xWoCW72" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Future minimum payments)"> <tr style="vertical-align: bottom"> <td style="width: 84%"><span id="xdx_8B8_zj1SoMqSanta" style="display: none">Schedule of future minimum rental payments</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_49E_20251231_zvweQfOVXaz9" style="text-align: center; width: 13%"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzRwJ_zcNnpXsH026b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">2026</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">19,301</span></td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzRwJ_zf9cpLG5IKMj" style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Total minimum lease payments:</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">19,301</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zvJXonsH07G8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">Less amount representing interest</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">(426</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Present value of minimum lease payments:</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">18,875</span></td> <td> </td></tr> </table> <p id="xdx_8AF_zHQkVCaIL2m2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Legal Matters </b>– The Company is currently not a defendant in any litigation or threatened litigation that could have a material effect on the Company’s consolidated financial statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Employment Agreements with Directors and Officers –</b> David Mehalick, our President and Chief Executive Officer, and Daniel Yerace, our Vice President of Operations, entered into employment agreements with Coeptis Therapeutics, Inc. on February 21, 2022 (the “Effective Date”) covering Coeptis and its subsidiary, Coeptis Pharmaceuticals. The employment agreements will remain in effect until the termination of the employment agreement by either party in accordance with Section 5 of the employment agreement. Under the employment agreements, the Company currently pays both Mr. Mehalick and Mr. Yerace an annualized salary at the rate of $<span id="xdx_904_ecustom--AnnualSalary_c20250101__20251231__srt--CounterpartyNameAxis__custom--MehalickMember_zvwLKWdDLC09" title="Annual salary"><span id="xdx_90E_ecustom--AnnualSalary_c20250101__20251231__srt--CounterpartyNameAxis__custom--YeraceMember_zJfoP6lmzqT2" title="Annual salary">360,000</span></span>. Mr. Mehalick and Mr. Yerace will also receive a guaranteed bonus equal to twenty (20%) of the base salary for each calendar year, and will be eligible to receive merit bonuses, certain milestone bonuses and awards of stock options, restricted stock units or other equity awards pursuant to any plans or arrangements that the Company may have in effect from time to time.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>CAR T License </b>– On August 31, 2022, the Company entered into an exclusive license agreement with the University of Pittsburgh for certain intellectual property rights related to the universal self-labeling SynNotch and CARs for programable antigen-targeting technology platform. The Company paid the University of Pittsburgh a non-refundable fee in the amount of $75,000 for the exclusive patent rights to the licensed technology. Under the terms of the agreement, the Company has been assigned the worldwide development and commercialization rights to the licensed technology in the field of human treatment of cancer with antibody or antibody fragments using SNAP-CAR T-cell technology, along with (i) an intellectual property portfolio consisting of issued and pending patents and (ii) options regarding future add-on technologies and developments. In consideration of these rights, the Company paid an initial license fee of $<span id="xdx_900_ecustom--InitialLicenseFee_iI_c20220831__us-gaap--TransactionTypeAxis__custom--CarTLicenseMember_z7ogeCkrL0E2" title="Initial license fee">75,000</span>, and will have <span id="xdx_909_ecustom--AnnualMaintenanceFeeDescription_c20220829__20220831__us-gaap--TransactionTypeAxis__custom--CarTLicenseMember_z6zdmMaazNBh" title="Annual maintenance fee description">annual maintenance fees ranging between $15,000 and $25,000</span>, as well as developmental milestone payments (as defined in the agreement) and royalties equal to 3.5% of net sales. On January 25, 2023, the Company entered into a Sponsored Research Agreement (“SRA”) with the University of Pittsburgh for the pre- clinical development of SNAP-CAR T-cells targeting HER2. The Company agreed to pay $<span id="xdx_90A_eus-gaap--ContractualObligation_iI_c20251231__us-gaap--TransactionTypeAxis__custom--CarTLicenseMember_z2RYCefqhTW3" title="Contractual obligation">716,714</span> for performance-based milestones over a two-year term, all of which has been paid as of December 31, 2025. The Company’s liability was $<span id="xdx_90F_eus-gaap--ContractualObligation_iI_c20251231_zKayGZDufN3d" title="Contractual obligation">0</span> and $<span id="xdx_90C_eus-gaap--ContractualObligation_iI_c20241231_z1SCzeTXlzDl" title="Contractual obligation">507,535</span> at December 31, 2025 and 2024, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">To supplement the development work conducted under the SRA, the Company’s subsidiary SNAP Biosciences, in May 2025, entered into a grant agreement with the Alici Lab at the Karolinska Institutet (“KI”). Under the terms of the grant agreement, KI will continue the pre-clinical and clinical development initially started by Deverra under the terms of the Shared Services Agreement (“SSA”) described below. The grant agreement has an 18-month term which the Company agreed to pay to KI quarterly payments equal to $105,000.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Also in May 2025, the Company’s subsidiary, SNAP Biosciences, entered into a License Agreement with Monarch Therapeutics. The agreement grants SNAP Biosciences access to Monarch’s small-molecule adaptor-based technology platform for use with SNAP-CAR. Under the terms of the agreement, SNAP Biosciences agreed to pay to Monarch a $50,000 upfront payment, a $10,000 annual license fee, and future success-based milestone payments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2023, the Company expanded its exclusive license agreement with the University of Pittsburgh to include SNAP-CAR technology platform in natural killer (NK) cells. The Company paid $<span id="xdx_903_ecustom--AgreementAmendmentFee_iI_c20230930_z7Ccz973ONKc" title="Agreement amendment fee">2,000</span> to amend the agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Deverra Therapeutics, Inc. </b>– On August 16, 2023, the Company entered into an exclusive licensing arrangement (the “License Agreement”) with Deverra Therapeutics Inc. (“Deverra”), pursuant to which the Company completed the exclusive license of key patent families and related intellectual property related to a proprietary allogeneic stem cell expansion and directed differentiation platform for the generation of multiple distinct immune effector cell types, including natural killer (NK) and monocyte/macrophages. The License Agreement provides the Company with exclusive rights to use the license patents and related intellectual property in connection with development and commercialization efforts in the defined field of use (the “Field”) of (a) use of unmodified NK cells as anti-viral therapeutic for viral infections, and/or as a therapeutic approach for treatment of relapsed/refractory AML and high-risk MDS; (b) use of Deverra’s cell therapy platform to generate NK cells for the purpose of engineering with Coeptis SNAP-CARs and/or Coeptis GEAR Technology; and (c) use of Deverra’s cell therapy platform to generate myeloid cells for the purpose of engineering with the Company’s current SNAP-CAR and GEAR technologies. In support of the exclusive license, the Company also entered into with Deverra (i) an asset purchase agreement (the “APA”) pursuant to which the Company purchased certain assets from Deverra, including but not limited to two Investigational New Drug (IND) applications and two Phase 1 clinical trial stage programs (NCT04901416, NCT04900454) investigating infusion of DVX201, an unmodified natural killer (NK) cell therapy generated from pooled donor CD34+ cells, in hematologic malignancies and viral infections and (ii) a non-exclusive sublicense agreement (the “Sublicense Agreement”), in support of the assets obtained by the exclusive license, pursuant to which the Company sublicensed from Deverra certain assets which Deverra has rights to pursuant a license agreement (“FHCRC Agreement”) by and between Deverra and The Fred Hutchinson Cancer Research Center (“FHCRC”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, in accordance with the terms of the Sublicense Agreement, the Company agreed to pay FHCRC certain specified contingent running royalty payments and milestone payments under the FHCRC Agreement, in each case to the extent such payments are triggered by the Company’s development activities.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Until December 2024, we operated under a SSA with Deverra, which provided Coeptis and Deverra to share resources and collaborate on the development of Coeptis’ GEAR and SNAP-CAR platforms. The Company is continuing its development focus on both GEAR and SNAP-CAR, and will be considering prospective strategic partners for such development.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Registration Rights</b> – Pursuant to a registration rights agreement entered into on October 29, 2020, the holders of the founder shares, the Private Placement Warrants and underlying securities, and any securities issued upon conversion of Working Capital Loans (and underlying securities) would be entitled to registration rights pursuant to a registration rights agreement. The holders of at least a majority in interest of the then-outstanding number of these securities were entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the consummation of a Business Combination. Notwithstanding the foregoing, Imperial, I-Bankers and Northland did not exercise their demand and “piggyback” registration rights after five (5) and seven (7) years after the effective date of the registration statement and did not exercise its demand rights on more than one occasion. The registration rights agreement did not contain liquidating damages or other cash settlement provisions resulting from delays in registering the Company’s securities. The Company would bear the expenses incurred in connection with the filing of any such registration statements.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Finder’s Fee and Indemnity Agreement </b>– The Company entered into a finder’s fee and indemnity agreement with a third party, pursuant to which the Company has agreed to pay a fee in connection with the successful introduction and executive of the SEPA. Under the terms of the agreement, the Company was obligated to pay a 4% fee upon the closing of the net funding amount of $1,350,000, equaling $54,000, and then 6% of the total cash consideration received by the Company or the Company’s creditors in connection with any follow on financing, and 0.5% on the amount of any drawdown made by the Company on the SEPA. The Company also agreed to indemnify and hold harmless the third party from and against any and all losses, claims, damages, obligations, penalties, judgments, any and all legal and other actions caused by or related to the third party’s engagement with the Company. As of December 31, 2025, the Company paid a total of $<span id="xdx_90D_eus-gaap--PaymentsForFees_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--FindersFeeAndIndemnityAgreementMember_z3ks7zv6MO9l" title="Payment for fees">103,500</span> to the third party in connection with this finder’s fee and indemnity agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Master Services Agreements</b> – On December 31,2024 and during the year ended December 31, 2025, the Company entered into one-year agreements with six customers to provide access to the NexGenAI Affiliates Network platform. Under the terms of these agreements, the Company is obligated to deliver platform access and related services over the contract period beginning in 2025. Revenue recognition will commence upon the start of services in accordance with ASC 606, <i>Revenue from Contracts with Customers</i>. As these agreements represent future contractual obligations, there was no impact on the Company’s financial position, results of operations, or cash flows as of December 31, 2024. As of December 31, 2025, the Company has recognized $<span id="xdx_904_eus-gaap--Revenues_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--MasterServicesAgreementsMember_zPrrhccubqge">1,363,045</span> in revenue in connection with these contracts, with $<span id="xdx_901_eus-gaap--ContractWithCustomerAssetNet_iI_c20251231__us-gaap--TransactionTypeAxis__custom--MasterServicesAgreementsMember_zR9QP5t796H4" title="Customer deposit receivable">599,455</span> remaining in customer deposits expected to be recognized in 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>GEAR™ Cell Therapy Platform –</b> In March 2025, the Company reached an agreement with Vy-Gen-Bio, Inc. (“Vy-Gen”) to successfully license the exclusive worldwide development and commercialization rights to the GEAR™ Cell Therapy Platform, representing a first-in-class approach to modifying potent cancer-targeting immune cells to optimize the likelihood of deep remission in patients with hematologic malignancies and other cancers. Coeptis had previously held limited co-development rights to GEAR. As part of this exclusive GEAR license agreement with VyGen-Bio, Inc., the Company paid a total of $<span id="xdx_908_eus-gaap--PaymentsForFees_c20250101__20251231__us-gaap--TransactionTypeAxis__custom--GearCellTherapyPlatformMember_zUy4rbi2jFEe" title="Payment for fees">400,000</span> for license fees during the year ended December 31, 2025, which the company recorded as research and development expense, and committed to pay other performance-based fees, milestone and royalty payments in 2026 and beyond.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 3805 3860 46101 45440 <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--LeaseCostTableTextBlock_zNurRGb4gJA9" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Lease cost)"> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span id="xdx_8B9_zfBMVeVu1fG1" style="display: none">Schedule of lease information</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Office lease</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_ecustom--OperatingLeaseRightOfUseAssetGross_iI_c20251231_zTI5yKVpn9L7" style="width: 13%; text-align: right" title="Operating lease right of use asset, gross"><span style="font-size: 10pt">243,550</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_ecustom--OperatingLeaseRightOfUseAssetGross_iI_c20241231_zCNmIOx5AEda" style="width: 13%; text-align: right" title="Operating lease right of use asset, gross"><span style="font-size: 10pt">243,550</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Less: accumulated depreciation</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_982_ecustom--OperatingLeaseRightOfUseAssetAccumulatedDepreciation_iNI_di_c20251231_zfjJ2CGRwWsd" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease right of use asset, accumulated depreciation"><span style="font-size: 10pt">(225,151</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_98C_ecustom--OperatingLeaseRightOfUseAssetAccumulatedDepreciation_iNI_di_c20241231_zeEO5zVDrf14" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease right of use asset, accumulated depreciation"><span style="font-size: 10pt">(183,767</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Right of use asset, net</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20251231_z3MqBXwIerud" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease right of use asset"><span style="font-size: 10pt">18,399</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20241231_z29q7WIDxG68" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease right of use asset"><span style="font-size: 10pt">59,783</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating lease liability is summarized below:</p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>December 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Office lease</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20251231_z52hvCDNi538" style="width: 13%; text-align: right" title="Operating lease liability"><span style="font-size: 10pt">18,875</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--OperatingLeaseLiability_iI_c20241231_z3X3UlzHpbR9" style="width: 13%; text-align: right" title="Operating lease liability"><span style="font-size: 10pt">61,180</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify"><span style="font-size: 10pt">Less: current portion</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_988_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_c20251231_zbwMKcGw5RS1" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease liability, current"><span style="font-size: 10pt">(18,875</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td id="xdx_989_eus-gaap--OperatingLeaseLiabilityCurrent_iNI_di_c20241231_zaYiadVVq5g1" style="border-bottom: Black 1pt solid; text-align: right" title="Operating lease liability, current"><span style="font-size: 10pt">(42,305</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Long term portion</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_d0_c20251231_z5wk0aoUsIM" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease liability, noncurrent"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_987_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20241231_zrViZofdPv1h" style="border-bottom: black 2.25pt double; text-align: right" title="Operating lease liability, noncurrent"><span style="font-size: 10pt">18,875</span></td> <td> </td></tr> </table> 243550 243550 225151 183767 18399 59783 18875 61180 18875 42305 0 18875 <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zhfD5xWoCW72" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Future minimum payments)"> <tr style="vertical-align: bottom"> <td style="width: 84%"><span id="xdx_8B8_zj1SoMqSanta" style="display: none">Schedule of future minimum rental payments</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_49E_20251231_zvweQfOVXaz9" style="text-align: center; width: 13%"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_401_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_maLOLLPzRwJ_zcNnpXsH026b" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">2026</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid">$</td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">19,301</span></td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_pp0p0_mtLOLLPzRwJ_zf9cpLG5IKMj" style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Total minimum lease payments:</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">19,301</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_pp0p0_di_zvJXonsH07G8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">Less amount representing interest</span></td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">(426</span></td> <td style="padding-bottom: 1pt"><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseLiability_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Present value of minimum lease payments:</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">18,875</span></td> <td> </td></tr> </table> 19301 19301 426 18875 360000 360000 75000 annual maintenance fees ranging between $15,000 and $25,000 716714 0 507535 2000 103500 1363045 599455 400000 <p id="xdx_806_eus-gaap--CompensationAndEmployeeBenefitPlansOtherThanShareBasedCompensationTextBlock_zMQNysjO24Da" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 11 - <span id="xdx_825_zJCTDhq7YJi8">401(k) PROFIT-SHARING PLAN</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company sponsors a qualified profit-sharing plan with a 401(k) feature that covers all eligible employees. Participation in the 401(k) feature of the plan is voluntary. Participating employees may defer up to 100% of their compensation up to the maximum prescribed by the Internal Revenue Code. The plan permits for employee elective deferrals but has no contribution requirements for the Company. During the years ended December 31, 2025 and 2024, <span id="xdx_904_eus-gaap--DefinedBenefitPlanContributionsByEmployer_pp0p0_do_c20250101__20251231_zIWhRsvwKX3" title="Employer contributions"><span id="xdx_90A_eus-gaap--DefinedBenefitPlanContributionsByEmployer_pp0p0_do_c20240101__20241231_zed3SSxxssji" title="Employer contributions">no</span></span> employer contributions were made.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 0 0 <p id="xdx_805_eus-gaap--IncomeTaxDisclosureTextBlock_zhwx7qezIYae" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><b>NOTE 12 – <span id="xdx_820_zivfYEtOwphb">INCOME TAXES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>The Company has established deferred tax assets and liabilities for the recognition of future deductions or taxable amounts and operating loss carry forward. Deferred federal and state income tax expense or benefit is recognized as a result of the change in the deferred tax asset or liability during the year using the currently enacted tax laws and rates that apply to the period in which they are expected to affect taxable income. Valuation allowances are established, if necessary, to reduce deferred tax assets to the amount that will more likely than not be realized.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>During the years ended December 31, 2025 and 2024, a reconciliation of income tax benefit at the statutory rate of 35% and 35%, respectively to income tax benefit at the Company’s effective tax rate is as follows:</span></p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zQRlzwnj8iTg" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_8BB_zz5fIkO2LeJe" style="display: none">Schedule of effective income tax reconciliation</span></span></td> <td> </td> <td> </td> <td id="xdx_49F_20250101__20251231_zEZKqKHR0Vr4" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20240101__20241231_zw7wqMsWN7r" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_zRJCLbPmId39" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Income tax benefit at statutory rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">2,983,800</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">2,455,499</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pp0p0_di_z7QukHZQwO7d" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Change in valuation allowance</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt">(2,983,800</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt">(2,455,499</span></td> <td><span style="font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>The income tax provision differs from the expense that would result from applying federal statutory rates to income taxes as follows:</span></p> <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zuKJKVl0AiLb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcilation of provision)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_8B7_zVCL0npBJ3ee" style="display: none">Schedule of income tax provision</span></span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 44%"><span style="font-size: 10pt">Excepted federal statutory income tax provision/rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_ecustom--ExpectedIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_c20250101__20251231_zgJaatUK6x9c" style="width: 11%; text-align: right" title="Expected federal statutory income tax provision"><span style="font-size: 10pt">(2,521,826</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span id="xdx_90A_ecustom--ExpectedEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_c20250101__20251231_zg0CG6XMikJi" style="font-size: 10pt">(21.0</span><span style="font-size: 10pt">%</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_ecustom--ExpectedIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_c20240101__20241231_zpLeMPaNqmn6" style="width: 11%; text-align: right" title="Expected federal statutory income tax provision/rate"><span style="font-size: 10pt">(2,284,257</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span id="xdx_904_ecustom--ExpectedEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20240101__20241231_zBq80To0LlB4" style="font-size: 10pt">(21.0</span><span style="font-size: 10pt">%</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">State income taxes, net of federal benefit</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iN_di_c20250101__20251231_zv8bhZNz8msi" style="text-align: right" title="State income taxes, net of federal benefit"><span style="font-size: 10pt">(367,582</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_c20250101__20251231_zvrJZoK5FiEf" style="font-size: 10pt">(3.1</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iN_di_c20240101__20241231_zQub2Ex3zNI1" style="text-align: right" title="State income taxes, net of federal benefit"><span style="font-size: 10pt">(58,863</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20240101__20241231_zdkbDi8RN0lh" style="font-size: 10pt">(0.5</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Other</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--IncomeTaxReconciliationOtherAdjustments_d0_c20250101__20251231_zmxjFEVCrXpb" style="border-bottom: black 1pt solid; text-align: right" title="Other"><span style="font-size: 10pt">(94,392</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iN_pip0_dpi0_c20250101__20251231_zYh3smvTRDvl" style="font-size: 10pt">(0.8</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_d0_c20240101__20241231_zw8VxXHZ5Shd" style="border-bottom: black 1pt solid; text-align: right" title="Other"><span style="font-size: 10pt">(112,379)</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iN_pip0_dpi0_c20240101__20241231_zEBzGddw97je" style="font-size: 10pt">(1.0</span><span style="font-size: 10pt">%)</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Income tax benefit at statutory rate</span></td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maprovision2025_c20250101__20251231_zwemTfow8Awi" style="text-align: right" title="Income tax benefit at statutory rate"><span style="font-size: 10pt">(2,983,800</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pip0_dpi_marate2025_c20250101__20251231_zDODJ5rM56Qc" style="font-size: 10pt">(24.9</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20240101__20241231_zMr9ZKcuNona" style="text-align: right" title="Income tax benefit at statutory rate"><span style="font-size: 10pt">(2,455,499</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_c20240101__20241231_z4GVmULZyP7f" style="font-size: 10pt">(22.6</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Change in valuation allowance</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maprovision2025_c20250101__20251231_zMUIjVGTqpLc" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation allowance"><span style="font-size: 10pt">2,983,800</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pip0_dpi_marate2025_c20250101__20251231_zHvwiCenaScl" style="font-size: 10pt">22.6</span><span style="font-size: 10pt">%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_987_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240101__20241231_zdyr5v627Cmf" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation allowance"><span style="font-size: 10pt">2,455,499</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_c20240101__20241231_z1TeO8BKFuMi" style="font-size: 10pt">22.6</span><span style="font-size: 10pt">%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_d0_mtprovision2025_c20250101__20251231_z1RqDGAfPcNf" style="border-bottom: black 2.25pt double; text-align: right" title="Effective income tax rate reconciliation"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp0_mtrate2025_c20250101__20251231_zhmLjvr2ewz7" style="font-size: 10pt">–</span><span style="font-size: 10pt">%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_d0_c20240101__20241231_zAUFj5ujmvPi" style="border-bottom: black 2.25pt double; text-align: right" title="Effective income tax rate reconciliation"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp0_c20240101__20241231_zstWZS4RSFbh" style="font-size: 10pt">–</span><span style="font-size: 10pt">%</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>The Company’s calculation of net operating loss carryforwards:</span></p> <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--SummaryOfOperatingLossCarryforwardsTextBlock_z9tlH1zytSh1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details - Operating loss carryforwards)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt"><span id="xdx_8BB_zd0nrNFVfkUb" style="display: none">Schedule of net operating loss carryforwards</span></span></td> <td> </td> <td> </td> <td id="xdx_49F_20251231_zzT8UvYvcx4f" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20241231_zk929KRLf6K8" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Deferred tax assets</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td style="width: 68%"><span style="font-size: 10pt">Net operating loss carryforwards</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">28,184,213</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">24,971,010</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_pp0p0" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Section 174 R&amp;D</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">1,084,044</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">1,275,054</span></td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">PPE and intangible assets</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">974,646</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">915,327</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsStateTaxes_iNI_pp0p0_di_zxtLMq6E5fo9" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">State taxes</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(1,667,634</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(1,569,922</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0_zDPigNQka0d5" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Subtotal</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">28,575,269</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">25,591,469</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_zxpC5d1kvps6" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Valuation Allowance</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(28,575,269</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(25,591,469</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pp0p0_d0_zNgvx6e3tjdf" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Net deferred tax assets (liabilities)</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>At December 31, 2025, the Company had approximately $<span id="xdx_90F_eus-gaap--OperatingLossCarryforwards_iI_pp0p0_c20251231_zRiquT0WSzX" title="Net operating loss carry forwards">99,000,000</span> of unused net operating loss carryforwards. Unused net operating loss carryforwards may provide future benefits although there can be no assurance that these net operating losses will be realized in the future. The tax benefits of these loss carryforwards have been fully offset by valuation allowance. These losses may be used to offset future taxable income and will carryforward indefinitely.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zQRlzwnj8iTg" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcilation of income tax)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_8BB_zz5fIkO2LeJe" style="display: none">Schedule of effective income tax reconciliation</span></span></td> <td> </td> <td> </td> <td id="xdx_49F_20250101__20251231_zEZKqKHR0Vr4" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20240101__20241231_zw7wqMsWN7r" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_zRJCLbPmId39" style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 68%; text-align: justify"><span style="font-size: 10pt">Income tax benefit at statutory rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">2,983,800</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">2,455,499</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pp0p0_di_z7QukHZQwO7d" style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Change in valuation allowance</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt">(2,983,800</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td><span style="font-size: 10pt">$</span></td> <td style="text-align: right"><span style="font-size: 10pt">(2,455,499</span></td> <td><span style="font-size: 10pt">)</span></td></tr> </table> -2983800 -2455499 2983800 2455499 <table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zuKJKVl0AiLb" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details - Reconcilation of provision)"> <tr style="vertical-align: bottom"> <td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_8B7_zVCL0npBJ3ee" style="display: none">Schedule of income tax provision</span></span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="width: 44%"><span style="font-size: 10pt">Excepted federal statutory income tax provision/rate</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_ecustom--ExpectedIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_c20250101__20251231_zgJaatUK6x9c" style="width: 11%; text-align: right" title="Expected federal statutory income tax provision"><span style="font-size: 10pt">(2,521,826</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span id="xdx_90A_ecustom--ExpectedEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pip0_dp_c20250101__20251231_zg0CG6XMikJi" style="font-size: 10pt">(21.0</span><span style="font-size: 10pt">%</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_ecustom--ExpectedIncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_iN_di_c20240101__20241231_zpLeMPaNqmn6" style="width: 11%; text-align: right" title="Expected federal statutory income tax provision/rate"><span style="font-size: 10pt">(2,284,257</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 11%; text-align: right"><span id="xdx_904_ecustom--ExpectedEffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20240101__20241231_zBq80To0LlB4" style="font-size: 10pt">(21.0</span><span style="font-size: 10pt">%</span></td> <td style="width: 1%"><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">State income taxes, net of federal benefit</span></td> <td> </td> <td> </td> <td id="xdx_98C_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iN_di_c20250101__20251231_zv8bhZNz8msi" style="text-align: right" title="State income taxes, net of federal benefit"><span style="font-size: 10pt">(367,582</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pip0_dp_c20250101__20251231_zvrJZoK5FiEf" style="font-size: 10pt">(3.1</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_iN_di_c20240101__20241231_zQub2Ex3zNI1" style="text-align: right" title="State income taxes, net of federal benefit"><span style="font-size: 10pt">(58,863</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_dp_c20240101__20241231_zdkbDi8RN0lh" style="font-size: 10pt">(0.5</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Other</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--IncomeTaxReconciliationOtherAdjustments_d0_c20250101__20251231_zmxjFEVCrXpb" style="border-bottom: black 1pt solid; text-align: right" title="Other"><span style="font-size: 10pt">(94,392</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iN_pip0_dpi0_c20250101__20251231_zYh3smvTRDvl" style="font-size: 10pt">(0.8</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">) </span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_984_eus-gaap--IncomeTaxReconciliationOtherAdjustments_d0_c20240101__20241231_zw8VxXHZ5Shd" style="border-bottom: black 1pt solid; text-align: right" title="Other"><span style="font-size: 10pt">(112,379)</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_iN_pip0_dpi0_c20240101__20241231_zEBzGddw97je" style="font-size: 10pt">(1.0</span><span style="font-size: 10pt">%)</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"><span style="font-size: 10pt">Income tax benefit at statutory rate</span></td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maprovision2025_c20250101__20251231_zwemTfow8Awi" style="text-align: right" title="Income tax benefit at statutory rate"><span style="font-size: 10pt">(2,983,800</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pip0_dpi_marate2025_c20250101__20251231_zDODJ5rM56Qc" style="font-size: 10pt">(24.9</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_c20240101__20241231_zMr9ZKcuNona" style="text-align: right" title="Income tax benefit at statutory rate"><span style="font-size: 10pt">(2,455,499</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_dpi_c20240101__20241231_z4GVmULZyP7f" style="font-size: 10pt">(22.6</span><span style="font-size: 10pt">%</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="text-align: justify"><span style="font-size: 10pt">Change in valuation allowance</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_989_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maprovision2025_c20250101__20251231_zMUIjVGTqpLc" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation allowance"><span style="font-size: 10pt">2,983,800</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pip0_dpi_marate2025_c20250101__20251231_zHvwiCenaScl" style="font-size: 10pt">22.6</span><span style="font-size: 10pt">%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_987_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_c20240101__20241231_zdyr5v627Cmf" style="border-bottom: black 1pt solid; text-align: right" title="Change in valuation allowance"><span style="font-size: 10pt">2,455,499</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span id="xdx_90F_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_c20240101__20241231_z1TeO8BKFuMi" style="font-size: 10pt">22.6</span><span style="font-size: 10pt">%</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #EEEEEE"> <td style="text-align: justify"> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--IncomeTaxExpenseBenefit_d0_mtprovision2025_c20250101__20251231_z1RqDGAfPcNf" style="border-bottom: black 2.25pt double; text-align: right" title="Effective income tax rate reconciliation"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span id="xdx_908_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp0_mtrate2025_c20250101__20251231_zhmLjvr2ewz7" style="font-size: 10pt">–</span><span style="font-size: 10pt">%</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--IncomeTaxExpenseBenefit_d0_c20240101__20241231_zAUFj5ujmvPi" style="border-bottom: black 2.25pt double; text-align: right" title="Effective income tax rate reconciliation"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"> </td> <td style="border-bottom: black 2.25pt double; text-align: right"><span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_pip0_dp0_c20240101__20241231_zstWZS4RSFbh" style="font-size: 10pt">–</span><span style="font-size: 10pt">%</span></td> <td> </td></tr> </table> 2521826 -0.210 2284257 -0.210 367582 -0.031 58863 -0.005 -94392 0.008 -112379 0.010 -2983800 0.249 -2455499 0.226 2983800 -0.226 2455499 -0.226 0 0 0 0 <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--SummaryOfOperatingLossCarryforwardsTextBlock_z9tlH1zytSh1" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - INCOME TAXES (Details - Operating loss carryforwards)"> <tr style="vertical-align: bottom"> <td><span style="font-size: 10pt"><span id="xdx_8BB_zd0nrNFVfkUb" style="display: none">Schedule of net operating loss carryforwards</span></span></td> <td> </td> <td> </td> <td id="xdx_49F_20251231_zzT8UvYvcx4f" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_499_20241231_zk929KRLf6K8" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2025</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>2024</b></span></td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Deferred tax assets</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td style="width: 68%"><span style="font-size: 10pt">Net operating loss carryforwards</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">28,184,213</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td style="width: 13%; text-align: right"><span style="font-size: 10pt">24,971,010</span></td> <td style="width: 1%"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_pp0p0" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Section 174 R&amp;D</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">1,084,044</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">1,275,054</span></td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">PPE and intangible assets</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">974,646</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">915,327</span></td> <td> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsStateTaxes_iNI_pp0p0_di_zxtLMq6E5fo9" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">State taxes</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(1,667,634</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(1,569,922</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0_zDPigNQka0d5" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Subtotal</span></td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">28,575,269</span></td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span style="font-size: 10pt">25,591,469</span></td> <td> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_zxpC5d1kvps6" style="vertical-align: bottom; background-color: #EEEEEE"> <td><span style="font-size: 10pt">Valuation Allowance</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(28,575,269</span></td> <td><span style="font-size: 10pt">)</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 10pt">(25,591,469</span></td> <td><span style="font-size: 10pt">)</span></td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_pp0p0_d0_zNgvx6e3tjdf" style="vertical-align: bottom; background-color: white"> <td><span style="font-size: 10pt">Net deferred tax assets (liabilities)</span></td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double"><span style="font-size: 10pt">$</span></td> <td style="border-bottom: black 2.25pt double; text-align: right"><span style="font-size: 10pt">–</span></td> <td> </td></tr> </table> 28184213 24971010 1084044 1275054 974646 915327 1667634 1569922 28575269 25591469 28575269 25591469 0 0 99000000 <p id="xdx_807_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zW3f44dxS5Bh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 13 – <span id="xdx_82B_zxTHs3KSiwRl">RELATED PARTY TRANSACTIONS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In September 2023, the Company entered into a transaction with AG Bio Life Capital I LP (“AG”), a Delaware limited partnership, where an employee of the Company is the general partner. The Company agreed to issue <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20230929__20230930__dei--LegalEntityAxis__custom--AGBioLifeCapitalILPMember_zR1n5s9xhjB" title="Shares issued">600,000</span> shares (pre-reverse stock split) of common stock of the Company (“AG Shares”) to AG, in exchange for $600,000, consisting of $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20230929__20230930__dei--LegalEntityAxis__custom--AGBioLifeCapitalILPMember_zzoClMlBNOr2" title="Proceeds from common stock">100,000</span> payable in cash and the balance payable under a promissory note (“AG Note”). The principal amount including all interest under the AG Note is due and payable by AG no later than August 30, 2024 (the “AG Maturity Date”). The outstanding unpaid principal balance of the AG Note bears interest commencing as of the Company’s next registration statement at the rate of six (6%) percent per annum, which interest rate will increase to eighteen (18%) percent per annum in the event an event of default occurs under the AG Note, computed on the basis of the actual number of days elapsed and a year of 365 days. On August 12, 2024, AG transferred and assigned $<span id="xdx_90D_eus-gaap--AccountsAndNotesReceivableNet_iI_c20240812__dei--LegalEntityAxis__custom--AGBioLifeCapitalILPMember_zt4MEzfZ3Vm5" title="Note receivable">522,667</span> to the Company, the sum of principal and accrued interest owed, of shares of common stock in a privately held company. As a result of this assignment agreement, the AG Note is considered paid in full, and $<span id="xdx_901_eus-gaap--Investments_iI_pp0p0_c20241231__dei--LegalEntityAxis__custom--AGBioLifeCapitalILPMember_zJj2u1A5LDCj" title="Investment"><span id="xdx_908_eus-gaap--Investments_iI_pp0p0_c20251231__dei--LegalEntityAxis__custom--AGBioLifeCapitalILPMember_zvYnXx4HlYfa" title="Investment">522,667</span></span> is recorded as an investment at December 31, 2025 and December 31, 2024.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025, the Company accrued $<span id="xdx_901_eus-gaap--AccruedProfessionalFeesCurrent_iI_c20251231__srt--CounterpartyNameAxis__custom--BoardOfDirectorsMember_zj2iVD9VrIYc" title="Accrued professional fees">32,500</span> of professional services expenses related to Board of Directors and Scientific Advisory Board compensation. These payments were completed in the first quarter of 2026.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2025, the Company holds investments in certain privately held companies, recorded as investments on the Company’s consolidated balance sheets. The Company’s Chief Executive Officer and Chief Financial Officer each hold ownership interests in these privately held companies. The investments were made in the ordinary course of business and on terms management believes are consistent with those that would be negotiated on an arm’s length basis. As of December 31, 2025 and December 31, 2024, the Company’s carrying value of these investments was $<span id="xdx_900_eus-gaap--OtherInvestments_iI_c20251231_zd0uOhaLl93a" title="Other investments">7,023,583</span> and $<span id="xdx_904_eus-gaap--OtherInvestments_iI_c20241231_zzZ8i5BALxYf" title="Other investments">5,691,084</span>, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 600000 100000 522667 522667 522667 32500 7023583 5691084 <p id="xdx_80B_eus-gaap--IntangibleAssetsDisclosureTextBlock_znCU8q6tmIEc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 14 – <span id="xdx_82F_zGxZBhbJiuUi">INTANGIBLE ASSETS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 19, 2024, the Company acquired the assets of NexGenAI Affiliates Network Platform (“NexGenAI”), from the seller NexGenAI Solutions Group, Inc., which contains AI-powered marketing software and robotic process automation capabilities. The acquired assets include intellectual property, a domain name and associated website, and the technology stack as defined in the agreement. As consideration for the purchase, the Company paid the seller <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesPurchaseOfAssets_c20241218__20241219__srt--CounterpartyNameAxis__custom--NexGenAISolutionsGroupIncMember_zxxpMjYJ7uMc" title="Stock issued for purchase of assets, shares">187,500</span> shares of common stock, or $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValuePurchaseOfAssets_c20241218__20241219__srt--CounterpartyNameAxis__custom--NexGenAISolutionsGroupIncMember_zPXxYWvYHTBf" title="Stock issued for purchase of assets, value">541,875</span>. In connection with the purchase, the Company entered into a Master Services Agreement with the seller, for website development services and for services to enhance the existing technology.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for the NexGenAI transaction as an asset acquisition in accordance with ASC 805-50, <i>Business Combinations – Asset Acquisitions</i>, and recorded as intangible assets on the consolidated balance sheet, net of amortization, in the amount of $<span id="xdx_907_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NexGenAIMember_zEZSlZrsouye">361,250</span> and $<span id="xdx_907_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NexGenAIMember_zRwZr0OfhrS2">541,875</span> as of December 31, 2025 and December 31, 2024, respectively. The Company recorded amortization expense of $<span id="xdx_902_eus-gaap--AmortizationOfIntangibleAssets_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NexGenAIMember_zzOPVyxdJ9Xa" title="Amortization of intangible assets">180,625</span> and $<span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NexGenAIMember_zmayEPTz88A8" title="Amortization of intangible assets">0</span> during the years ended December 31, 2025 and 2024, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> 187500 541875 361250 541875 180625 0 <p id="xdx_80A_eus-gaap--SegmentReportingDisclosureTextBlock_zY5Niu9LSMA7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 15 – <span id="xdx_82A_zw6rAoezTV4k">SEGMENT REPORTING</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Operating segments are components of an enterprise about which separate financial information is available and is evaluated regularly by management, namely the Chief Operating Decision Maker (“CODM”) of an organization, in order to determine operating and resource allocation decisions. By this definition, the Company has identified its Chief Executive Officer as the CODM. Effective in 2024, the Company began operating in <span id="xdx_90B_eus-gaap--NumberOfReportableSegments_dxL_uInteger_c20250101__20251231_zb3RIjcYUnDb" title="Number of reportable segments::XDX::2"><span style="-sec-ix-hidden: xdx2ixbrl1755">two</span></span> segments: Biotechnology and Technology. </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Biotechnology Segment: This segment is non-revenue generating and incurs expenses by developing its biotechnology product pipeline. The Biotechnology Segment had total assets of $<span id="xdx_904_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologySegmentMember_zoqgt0yQYyVf" title="Total assets">13,783,575</span> and $<span id="xdx_90B_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologySegmentMember_zXVZlhuEh8Rf" title="Total assets">8,366,785</span> as of December 31, 2025 and December 31, 2024, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Technology Segment: This segment is revenue generating and incurs expenses by acquiring technology assets to support and enhance operational capabilities through advanced technologies. The Technology Segment had total assets of $<span id="xdx_901_eus-gaap--Assets_iI_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologySegmentMember_zxE2wSUQ1rq3" title="Total assets">2,370,346</span> and $<span id="xdx_908_eus-gaap--Assets_iI_c20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologySegmentMember_zPVZQ3Gu47Z9" title="Total assets">541,875</span> as of December 31, 2025 and December 31, 2024, respectively.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company believes that this structure reflects its current operational and financial management, and that it provides the best structure for the Company to focus on growth opportunities while maintaining financial discipline. The factors used to identify the Biotechnology and Technology operating segments were the difference in future potential revenue streams and customer base for each segment, the reporting structure for operational and performance information within the Company, and management’s decision to organize the Company around the different future potential revenue generating activities of the segments.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Segment information relating the Company's two operating segments for the years ended December 31, 2025 and December 31, 2024 are as follows:</p> <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zjX9HX3W2cJ8" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SEGMENT REPORTING (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8B3_zhFTKBU63z7i" style="display: none">Schedule of segment information</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="10" style="text-align: center"><span style="font-size: 10pt"><b>Year Ended December 31, 2025</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Biotechnology Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Technology <br/> Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Consolidated</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 58%"><span style="font-size: 10pt">Sales</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--Revenues_d0_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zjOPg0dyozD" style="width: 11%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zuSi0ncYYfZ4" style="width: 11%; text-align: right" title="Sales"><span style="font-size: 10pt">1,363,045</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231_zt2l2Yxxzvah" style="width: 11%; text-align: right" title="Sales"><span style="font-size: 10pt">1,363,045</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Cost of goods sold</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--CostOfRevenue_d0_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_z1mQVpjjabw5" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--CostOfRevenue_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zQ2UtSYCMW95" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">180,625</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--CostOfRevenue_c20250101__20251231_zdGumLwZcbV9" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">180,625</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 10pt">Total operating expenses</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--OperatingExpenses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zRhfiiVMtsQj" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">13,540,971</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_983_eus-gaap--OperatingExpenses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zFIuUn47BtQg" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">684,947</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--OperatingExpenses_c20250101__20251231_zizQaAuvHgX8" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">14,225,918</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Net (loss) gain from operations</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zvvYDj8S3lU" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">(13,540,971</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zHMKDyZHlpV5" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">497,473</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250101__20251231_ziLj9kCiPnkj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">(13,043,498</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SEGMENT REPORTING (Details)"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="10" style="text-align: center"><span style="font-size: 10pt"><b>Year Ended December 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Biotechnology Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Technology </b></span><br/> <span style="font-size: 10pt"><b>Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Consolidated</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 61%"><span style="font-size: 10pt">Sales</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--Revenues_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zRch71FsyVI1" style="width: 10%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--Revenues_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zUGb5ZvWrtNk" style="width: 10%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--Revenues_d0_c20240101__20241231_zPccjbODzKA5" style="width: 10%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Cost of goods sold</span></td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--CostOfRevenue_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zIWFmPX2DPKj" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--CostOfRevenue_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zLUfAV0Y7P9a" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--CostOfRevenue_d0_c20240101__20241231_zZD7MCnt0iKf" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 10pt">Total operating expenses</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--OperatingExpenses_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zO2St6XwO9Wa" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">10,054,488</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--OperatingExpenses_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_znnmn6cYX5D3" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--OperatingExpenses_c20240101__20241231_zOWjJnUP578e" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">10,054,488</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Net loss from operations</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zxUQWwHKpD9k" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">(10,054,488</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--OperatingIncomeLoss_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zYzKkFg1aHWd" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">–</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20240101__20241231_z1Se8kIKBQFh" style="border-bottom: Black 2.5pt double; text-align: right" title="Net (loss) gain from operations"><span style="font-size: 10pt">(10,054,488</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td></tr> </table> <p id="xdx_8A9_zz9cU8sRXl2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> 13783575 8366785 2370346 541875 <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zjX9HX3W2cJ8" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SEGMENT REPORTING (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td><span id="xdx_8B3_zhFTKBU63z7i" style="display: none">Schedule of segment information</span></td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="10" style="text-align: center"><span style="font-size: 10pt"><b>Year Ended December 31, 2025</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Biotechnology Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Technology <br/> Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Consolidated</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 58%"><span style="font-size: 10pt">Sales</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98D_eus-gaap--Revenues_d0_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zjOPg0dyozD" style="width: 11%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zuSi0ncYYfZ4" style="width: 11%; text-align: right" title="Sales"><span style="font-size: 10pt">1,363,045</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--Revenues_c20250101__20251231_zt2l2Yxxzvah" style="width: 11%; text-align: right" title="Sales"><span style="font-size: 10pt">1,363,045</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Cost of goods sold</span></td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--CostOfRevenue_d0_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_z1mQVpjjabw5" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--CostOfRevenue_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zQ2UtSYCMW95" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">180,625</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_eus-gaap--CostOfRevenue_c20250101__20251231_zdGumLwZcbV9" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">180,625</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 10pt">Total operating expenses</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--OperatingExpenses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zRhfiiVMtsQj" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">13,540,971</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_983_eus-gaap--OperatingExpenses_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zFIuUn47BtQg" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">684,947</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--OperatingExpenses_c20250101__20251231_zizQaAuvHgX8" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">14,225,918</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Net (loss) gain from operations</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zvvYDj8S3lU" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">(13,540,971</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_980_eus-gaap--OperatingIncomeLoss_c20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zHMKDyZHlpV5" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">497,473</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_988_eus-gaap--OperatingIncomeLoss_c20250101__20251231_ziLj9kCiPnkj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">(13,043,498</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SEGMENT REPORTING (Details)"> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="10" style="text-align: center"><span style="font-size: 10pt"><b>Year Ended December 31, 2024</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Biotechnology Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Technology </b></span><br/> <span style="font-size: 10pt"><b>Segment</b></span></td> <td> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center"><span style="font-size: 10pt"><b>Consolidated</b></span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 61%"><span style="font-size: 10pt">Sales</span></td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_982_eus-gaap--Revenues_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zRch71FsyVI1" style="width: 10%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_984_eus-gaap--Revenues_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zUGb5ZvWrtNk" style="width: 10%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"><span style="font-size: 10pt">$</span></td> <td id="xdx_98C_eus-gaap--Revenues_d0_c20240101__20241231_zPccjbODzKA5" style="width: 10%; text-align: right" title="Sales"><span style="font-size: 10pt">–</span></td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td><span style="font-size: 10pt">Cost of goods sold</span></td> <td> </td> <td> </td> <td id="xdx_985_eus-gaap--CostOfRevenue_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zIWFmPX2DPKj" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--CostOfRevenue_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zLUfAV0Y7P9a" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--CostOfRevenue_d0_c20240101__20241231_zZD7MCnt0iKf" style="text-align: right" title="Cost of goods sold"><span style="font-size: 10pt">–</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td><span style="font-size: 10pt">Total operating expenses</span></td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98C_eus-gaap--OperatingExpenses_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zO2St6XwO9Wa" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">10,054,488</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--OperatingExpenses_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_znnmn6cYX5D3" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">–</span></td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--OperatingExpenses_c20240101__20241231_zOWjJnUP578e" style="border-bottom: black 1pt solid; text-align: right" title="Total operating expenses"><span style="font-size: 10pt">10,054,488</span></td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">Net loss from operations</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98B_eus-gaap--OperatingIncomeLoss_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--BiotechnologyMember_zxUQWwHKpD9k" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">(10,054,488</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--OperatingIncomeLoss_d0_c20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--TechnologyMember_zYzKkFg1aHWd" style="border-bottom: Black 2.5pt double; text-align: right" title="Net loss from operations"><span style="font-size: 10pt">–</span></td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double"><span style="font-size: 10pt">$</span></td> <td id="xdx_98E_eus-gaap--OperatingIncomeLoss_c20240101__20241231_z1Se8kIKBQFh" style="border-bottom: Black 2.5pt double; text-align: right" title="Net (loss) gain from operations"><span style="font-size: 10pt">(10,054,488</span></td> <td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">)</span></td></tr> </table> 0 1363045 1363045 0 180625 180625 13540971 684947 14225918 -13540971 497473 -13043498 0 0 0 0 0 0 10054488 0 10054488 -10054488 0 -10054488 <p id="xdx_808_ecustom--PendingMergerTransactionDisclosureTextBlock_zLg0tYgYaVR8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 16 – <span id="xdx_823_zbJIHfzTMJCg">PENDING MERGER TRANSACTION</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 25, 2025, the Company (“Coeptis” or the “Purchaser”), entered into an Agreement and Plan of Merger (the “Merger Agreement”) with CP Merger Sub Inc., a Wyoming corporation and wholly-owned subsidiary of Coeptis (“Merger Sub”), and Z Squared, Inc., a Wyoming corporation (“Z Squared”).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Merger Agreement, subject to the terms and conditions set forth therein, upon the consummation of the transactions contemplated by the Merger Agreement (the “Closing”), (i) Merger Sub will merge with and into Z Squared (the “Merger”) and (ii) Coeptis will immediately prior to the Merger effect a spin out of its biotechnology operations (the “Spin Out” and, together with Merger and the other transactions contemplated by the Merger Agreement, the “Transactions”), with Z squared continuing as the surviving corporation in the Merger and becoming a wholly-owned subsidiary of Coeptis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">  </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the Merger, all shares of Z Squared common stock issued and outstanding immediately prior to the effective time of the Merger (other than those properly exercising any applicable dissenters rights under Wyoming law), will be converted into the right to receive a portion of the Merger Consideration (as defined below) and (ii) any other outstanding securities with the right to convert into or acquire equity securities of Z Squared will be terminated. At the Closing, Coeptis will change its name as mutually agreed upon by the Purchaser and Z Squared. <span>The Merger is expected to close in the second quarter 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Spin Out, all of Coeptis’ assets comprising its biotechnology business will be assigned and contributed prior to Closing to one or more Spin Out Subsidiaries, which will then spin out to Coeptis’ stockholders of record on the record date established for the Coeptis Special Meeting (as defined below).</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The aggregate Merger Consideration received by Z Squared security holders from Coeptis at the Closing will be a number of shares of Purchaser Common Stock that represents at Closing the Applicable Percentage of Purchaser’s issued and outstanding shares of Purchaser Common Stock as calculated on a Fully-Diluted Basis.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p id="xdx_805_eus-gaap--SubsequentEventsTextBlock_zf7swnmyJLMh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>NOTE 17 – <span id="xdx_820_zrwqph3Huiol">SUBSEQUENT EVENTS</span></b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b> </b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management has performed a review of all events and transactions occurring after December 31, 2025 for items that would require adjustment to or disclosure in the accompanying consolidated financial statements, noting no such items or transactions other than the following.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 12, 2026, the Company received a written notice from The Nasdaq Stock Market (“Nasdaq”), indicating that the Company was not in compliance with Nasdaq Listing Rules 5620(a) and 5810(c)(2)G) due to the Company’s failure to hold an annual meeting of shareholders within twelve months of the end of the Company’s fiscal year end of December 31, 2024. On February 9, 2026, the Company was notified by The Nasdaq Stock Market that the Company has regained compliance with the annual meeting requirement for continued listing on The Nasdaq Capital Market. Accordingly, the Company has regained compliance with Nasdaq Listing Rules and the matter is now closed.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 12, 2026, 1,464 shares of common stock were issued in connection the SEPA, resulting in net cash proceeds of $20,862.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 28, 2026, 13,809 shares of common stock were issued in connection the SEPA, resulting in net cash proceeds of $180,942.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 5, 2026, 24,000 shares of common stock were issued in connection the SEPA, resulting in net cash proceeds of $302,450.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 11, 2026, the Company implemented an option repricing/exchange program pursuant to Option Repricing and Exchange Election Agreements (the Option/Exchange Agreements) with its then current holders of options previously granted under the Company’s 2022 Equity Incentive Plan, including each of the Company’s current officers and directors. These Option/Exchange Agreements provided a one-time opportunity for the option holders to elect to either (i) have a one-time option repricing be applied to their respective options with exercise prices greater than the current fair market value of the Company’s common stock or (ii) surrender their outstanding options with exercise prices greater than the current fair market value of the Company’s common stock in exchange for restricted stock. In connection with the Option/Exchange Program, the Company also accelerated vesting of all options including those with exercise prices greater than the current fair market value of the Company’s common stock, such that all options became fully vested.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company’s Board of Directors approved the Option/Exchange program, including the accelerated vesting and the optionality of electing to reprice certain options or replace such options with restricted stock. The Company’s stockholders approved this one-time repricing or exchange event at its recent stockholders meeting.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to these Option/Exchange Agreements, officers and directors surrendered options to purchase a total of 112,500 shares of common stock, and received in exchange thereof 112,500 shares of restricted stock. Other option holders surrendered a total of 17,125 options to purchase shares of common stock and received in exchange thereof 17,125 shares of restricted stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, certain officers and directors of the Company exercised their respective retained options in full, pursuant to which officers and directors exercised options to purchase a total of 198,375 shares of restricted common stock. Other option holders exercised options to purchase a total of 9,000 shares of restricted common stock.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Option/Exchange Agreements include customary representations and warranties and acknowledgements by the participants. The foregoing description of the Option/Exchange Agreements does not purport to be complete and is qualified in its entirety by reference to the full text of the Option/Exchange Agreements, a form of which will be filed as an exhibit to a subsequent filing with the Securities and Exchange Commission.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> </p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On March 2, 2026, the holder of a standalone option exercised the option to purchase 100,000 shares of the Company’s common stock. Upon exercise of the option, the Company issued 100,000 shares of restricted common stock in accordance with the terms of the option agreement.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"> </p>