NOTE 13. SUBSEQUENT EVENTS

In accordance with FASB ASC 855-10, the Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the condensed consolidated financial statements were available to be issued. Based upon this review, the Company has identified the following subsequent event that would have required disclosure in the consolidated financial statements.

On February 1, 2026, the Company entered into a settlement agreement with a vendor to resolve approximately $1.3 million in outstanding accounts payable for past services. Under the terms of the agreement, the total obligation was reduced to $875,000, and the Company issued a non-interest bearing promissory note in that amount to the vendor. The remaining balance of the original obligation was satisfied through a combination of (i) the issuance of 2,000,000,000 shares of the Company’s common stock valued at $0.0001 per share, totaling $200,000, and (ii) the recharacterization of a portion of the obligation as part of a contingent fee arrangement related to ongoing patent litigation.