v3.26.1
LOSS PER COMMON SHARE (Tables)
 12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
SCHEDULE OF EARNINGS (LOSS) PER COMMON SHARE

The calculation of loss per common share for the periods indicated below were as follows:

 

 

       
   Year Ended December 31, 
   2025   2024 
Numerator:          
Net loss attributable to AGIG  $(29,452,289)   (3,608,349)
           
Effect of common stock equivalents   -    - 
           
Net loss adjusted for common stock equivalents  $(29,452,289)   (3,608,349)
           
Denominator:          
Weighted average common shares - basic   32,847,237    31,778,032 
           
Dilutive effect of common stock equivalents:          
Options and warrants   -    - 
           
Denominator:          
Weighted average common shares - diluted   32,847,237    31,778,032 
           
Loss per common share - basic  $(0.90)   (0.11)
           
Loss per common share - diluted  $(0.90)   (0.11)
SCHEDULE OF COMPUTATION OF DILUTED NET LOSS PER SHARE

For the years ended December 31, 2025, and 2024, the following warrants and options to purchase shares of common stock were excluded from the computation of diluted net loss per common share, as the inclusion of such shares would be anti-dilutive:

 

  

       
   Year Ended December 31, 
   2025   2024 
Stock warrants   55,154    - 
Stock options   87,274    - 
Approved share awards   120,000    - 
Total   262,428    -