Significant Accounting Policies (Tables)

The following table shows supplemental cash flow information:


Noncash investing and financing activities:	For the period from January 10, 2025 (Inception) through December 31, 2025

Conversion of Series Seed, Series A, and Series B to common stock	$	282,176
Issuance of Class A Unit associated with Preferred Units issuance	37,869
Capital contribution expense related to induced conversion of Series A and Series B convertible Notes	23,674


Accrued investments in Property, plant and equipment, net	158,106
Capitalized share-based compensation expense related to Property, plant and equipment, net	66,661
Capitalized interest related to investments in Property, plant and equipment, net	18,354
Issuance of Series B Convertible Note in relation to asset acquisition	117,000
Issuance of Promissory Note in relation to asset acquisition	20,000
ROU asset obtained in exchange for a new operating lease liability	24,644
Common stock issued pursuant to prepayment of finance lease	23,679
Recognition of embedded derivative liability associated with Preferred Units Issuance	31,990
Recognition of embedded derivative liability associated with Macquarie Term Loan Issuance	5,500


	Series B Convertible Notes		Embedded Derivative in Preferred Units		Embedded Derivative in Macquarie Term Loan
	(See Note 7)		(See Note 3)		(See Note 7)
As of January 10, 2025 (Inception)	$	-	$	-	$	-
Initial recognition	117,000		31,990		5,500
Remeasurement (gain)/loss	61,000		46,350		4,240
Derecognition/Reclassification1	(178,000)		(78,340)		(9,740)
As of December 31, 2025	$	-	$	-	$	-

1The Company reclassified the embedded derivative within the Macquarie Term Loan to other liabilities on September 30, 2025, as the instrument no longer met the definition of an embedded derivative under ASC 815, Derivatives and Hedging (“ASC 815”).

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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