v3.26.1
Consolidated Balance Sheets - USD ($)
Dec. 31, 2025
Dec. 31, 2024
CURRENT ASSETS    
Cash and cash equivalents $ 4,618,621 $ 525,809
Accounts receivable, net 56,925
Government grant receivable 205,424
Prepaid expenses 503,008 7,150
Other current assets 179,209 115,133
TOTAL CURRENT ASSETS 5,357,763 853,516
PROPERTY AND EQUIPMENT, NET 9,945,721 312
OTHER ASSETS    
Goodwill 12,986,150
Technology licenses 2,005,025 2,115,000
Capitalized patents, net 1,398,295 1,145,860
Operating lease right of use asset 150,189
Other assets 12,286
TOTAL OTHER ASSETS 16,551,945 3,260,860
TOTAL ASSETS 31,855,429 4,114,688
CURRENT LIABILITIES    
Accounts payable and accrued liabilities 2,175,672 279,537
Convertible note payable 5,860,274
Current portion of lease liability 14,197
Warrant liabilities 45,965
Other payables 243,117 7,775
TOTAL CURRENT LIABILITIES 6,401,548 6,193,551
LONG-TERM LIABILITIES    
Convertible note payable 6,260,274
Operating lease liability, net of current portion 146,942
Asset retirement obligation 32,248
TOTAL LONG-TERM LIABILITIES 6,439,464
TOTAL LIABILITIES 12,841,012 6,193,551
COMMITMENTS AND CONTINGENCIES (NOTE 17)
SHAREHOLDERS’ EQUITY (DEFICIT)    
Common stock, par value $0.001 per share; 300,000,000 shares authorized: 36,918,281 and 31,778,032 shares issued and outstanding as of December 31, 2025, and 2024, respectively 36,918 31,778 [1]
Additional paid-in capital 65,037,940 14,586,077 [1]
Accumulated deficit (46,055,127) (16,602,838) [1]
Accumulated other comprehensive loss (5,314) (68,927)
Noncontrolling interest in consolidated subsidiary (24,953)
TOTAL SHAREHOLDERS’ EQUITY (DEFICIT) 19,014,417 (2,078,863)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY (DEFICIT) 31,855,429 4,114,688
Related Party [Member]    
CURRENT LIABILITIES    
Notes payable – related party, net $ 3,968,562
[1] In accordance with ASC 805 (as defined in Note 1) the historical shareholders’ equity of AGIG (as defined in Note 1) prior to the reverse acquisition has been retrospectively adjusted for the equivalent number of shares received in the Share Exchange (as defined in Note 1) with the difference between the par value of these shares and the consideration reflected in Additional Paid-in Capital. See Note 4 – Acquisition