0002020737 2025-01-01 2025-12-31 0002020737 2025-06-30 0002020737 2026-03-30 0002020737 2025-10-01 2025-12-31 0002020737 2025-12-31 0002020737 2024-12-31 0002020737 2024-01-01 2024-09-24 0002020737 2024-09-25 2024-12-31 0002020737 us-gaap:CommonStockMember 2023-12-31 0002020737 us-gaap:AdditionalPaidInCapitalMember 2023-12-31 0002020737 CABR:CommonStockPayableMember 2023-12-31 0002020737 CABR:SubscriptioReceivableMember 2023-12-31 0002020737 us-gaap:RetainedEarningsMember 2023-12-31 0002020737 2023-12-31 0002020737 us-gaap:CommonStockMember 2024-09-24 0002020737 us-gaap:AdditionalPaidInCapitalMember 2024-09-24 0002020737 CABR:CommonStockPayableMember 2024-09-24 0002020737 CABR:SubscriptioReceivableMember 2024-09-24 0002020737 us-gaap:RetainedEarningsMember 2024-09-24 0002020737 2024-09-24 0002020737 us-gaap:CommonStockMember 2024-12-31 0002020737 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0002020737 CABR:CommonStockPayableMember 2024-12-31 0002020737 CABR:SubscriptioReceivableMember 2024-12-31 0002020737 us-gaap:RetainedEarningsMember 2024-12-31 0002020737 us-gaap:CommonStockMember 2024-01-01 2024-09-24 0002020737 us-gaap:AdditionalPaidInCapitalMember 2024-01-01 2024-09-24 0002020737 CABR:CommonStockPayableMember 2024-01-01 2024-09-24 0002020737 CABR:SubscriptioReceivableMember 2024-01-01 2024-09-24 0002020737 us-gaap:RetainedEarningsMember 2024-01-01 2024-09-24 0002020737 us-gaap:CommonStockMember 2024-09-25 2024-12-31 0002020737 us-gaap:AdditionalPaidInCapitalMember 2024-09-25 2024-12-31 0002020737 CABR:CommonStockPayableMember 2024-09-25 2024-12-31 0002020737 CABR:SubscriptioReceivableMember 2024-09-25 2024-12-31 0002020737 us-gaap:RetainedEarningsMember 2024-09-25 2024-12-31 0002020737 us-gaap:CommonStockMember 2025-01-01 2025-12-31 0002020737 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-12-31 0002020737 CABR:CommonStockPayableMember 2025-01-01 2025-12-31 0002020737 CABR:SubscriptioReceivableMember 2025-01-01 2025-12-31 0002020737 us-gaap:RetainedEarningsMember 2025-01-01 2025-12-31 0002020737 us-gaap:CommonStockMember 2025-12-31 0002020737 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0002020737 CABR:CommonStockPayableMember 2025-12-31 0002020737 CABR:SubscriptioReceivableMember 2025-12-31 0002020737 us-gaap:RetainedEarningsMember 2025-12-31 0002020737 2025-11-01 2025-11-30 0002020737 2024-01-01 2024-12-31 0002020737 CABR:PredecessorMember 2024-01-01 2024-09-24 0002020737 CABR:SuccessorMember 2024-09-25 2024-12-31 0002020737 us-gaap:IntellectualPropertyMember 2025-12-31 0002020737 CABR:NovoDXCorporationMember CABR:LicenseAgreementMember 2024-06-18 2024-06-18 0002020737 CABR:NovoDXCorporationMember CABR:LicenseAgreementMember 2024-06-18 0002020737 us-gaap:LicensingAgreementsMember 2025-12-31 0002020737 us-gaap:LicensingAgreementsMember 2024-12-31 0002020737 us-gaap:IntellectualPropertyMember 2024-12-31 0002020737 CABR:NovoDXCorporationMember 2024-05-14 0002020737 CABR:NovoDXCorporationMember us-gaap:CommonStockMember 2024-05-14 0002020737 CABR:TermLoanMember 2025-12-31 0002020737 CABR:TermLoanMember 2024-12-31 0002020737 CABR:GreentreePromissoryNoteMember 2025-08-06 0002020737 CABR:GreentreePromissoryNoteMember 2025-08-06 2025-08-06 0002020737 CABR:GreentreePromissoryNoteMember us-gaap:CommonStockMember 2025-08-06 2025-08-06 0002020737 CABR:GreentreePromissoryNoteMember us-gaap:CommonStockMember 2025-08-06 0002020737 CABR:GreentreePromissoryNoteMember us-gaap:WarrantMember 2025-08-06 0002020737 CABR:GreentreePromissoryNoteMember 2025-01-01 2025-12-31 0002020737 CABR:GreentreePromissoryNoteMember 2025-09-12 2025-09-12 0002020737 CABR:GreentreePromissoryNoteMember 2025-10-15 2025-10-15 0002020737 srt:ChiefExecutiveOfficerMember CABR:DrGlynnWilsonMember 2025-06-05 0002020737 srt:ChiefExecutiveOfficerMember CABR:DrGlynnWilsonMember 2025-06-05 2025-06-05 0002020737 srt:BoardOfDirectorsChairmanMember CABR:MrBrianJohnMember 2025-07-24 0002020737 srt:BoardOfDirectorsChairmanMember CABR:MrBrianJohnMember 2025-07-24 2025-07-24 0002020737 CABR:SafetyShotIncMember 2025-07-18 2025-07-18 0002020737 CABR:SafetyShotIncMember CABR:ShortTermLoanAgreementMember 2025-11-19 0002020737 CABR:SafetyShotIncMember 2024-09-24 0002020737 CABR:SafetyShotIncMember CABR:SuccessorMember 2024-01-01 2024-12-31 0002020737 CABR:SafetyShotIncMember CABR:PredecessorMember 2024-01-01 2024-12-31 0002020737 CABR:SafetyShotIncMember CABR:ProFormaAdjustmentsMember 2024-01-01 2024-12-31 0002020737 CABR:SafetyShotIncMember 2024-01-01 2024-12-31 0002020737 2024-03-15 2024-03-15 0002020737 2024-03-15 0002020737 2024-04-01 2024-06-30 0002020737 2024-06-30 0002020737 CABR:AmendedAndRestatedLicenseAgreementMember 2024-07-22 2024-07-22 0002020737 2024-07-22 2024-07-22 0002020737 2024-07-22 0002020737 CABR:AmendedAndRestatedLicenseAgreementMember 2025-12-31 0002020737 2024-03-31 2024-03-31 0002020737 CABR:InvestorRelationServicesMember 2025-01-01 2025-12-31 0002020737 CABR:InvestorRelationServicesMember 2025-12-31 0002020737 CABR:FinancialAdvisoryServicesMember 2025-01-01 2025-12-31 0002020737 CABR:FinancialAdvisoryServicesMember 2025-12-31 0002020737 CABR:AdvisoryServicesMember 2025-01-01 2025-12-31 0002020737 CABR:AdvisoryServicesMember 2025-12-31 0002020737 CABR:InvestorsMember 2025-01-01 2025-12-31 0002020737 CABR:InvestorsMember 2025-12-31 0002020737 us-gaap:IPOMember 2025-11-14 2025-11-14 0002020737 us-gaap:IPOMember 2025-11-14 0002020737 2025-11-14 2025-11-14 0002020737 CABR:ConsultingServicesMember 2025-01-01 2025-12-31 0002020737 CABR:ConsultingServicesMember 2025-12-31 0002020737 us-gaap:SubsequentEventMember CABR:FirstArrangementMember 2026-03-24 2026-03-24 0002020737 us-gaap:SubsequentEventMember CABR:SecondArrangementMember 2026-03-24 2026-03-24 0002020737 CABR:SecondArrangementMember 2025-01-01 2025-12-31 0002020737 2024-04-30 0002020737 CABR:FinancingArrangementMember 2025-12-31 0002020737 CABR:GreentreeFinancialGroupIncMember 2025-12-31 0002020737 CABR:GreentreeFinancialGroupIncMember 2025-08-06 0002020737 CABR:GreentreeFinancialGroupIncMember 2025-08-06 2025-08-06 0002020737 CABR:DBoralCapitalLLCMember 2025-12-31 0002020737 CABR:DBoralCapitalLLCMember 2025-11-14 0002020737 srt:MinimumMember us-gaap:WarrantMember 2025-12-31 0002020737 srt:MaximumMember us-gaap:WarrantMember 2025-12-31 0002020737 us-gaap:WarrantMember 2025-12-31 0002020737 us-gaap:WarrantMember 2025-01-01 2025-12-31 0002020737 us-gaap:StockOptionMember 2025-01-01 2025-12-31 0002020737 us-gaap:StockOptionMember 2025-12-30 0002020737 us-gaap:StockOptionMember 2025-12-31 0002020737 srt:MinimumMember us-gaap:StockOptionMember 2025-12-31 0002020737 srt:MaximumMember us-gaap:StockOptionMember 2025-12-31 0002020737 srt:MinimumMember us-gaap:StockOptionMember 2025-01-01 2025-12-31 0002020737 srt:MaximumMember us-gaap:StockOptionMember 2025-01-01 2025-12-31 0002020737 us-gaap:RestrictedStockUnitsRSUMember 2025-01-01 2025-12-31 0002020737 us-gaap:SubsequentEventMember CABR:LicenseAgreementMember 2026-01-01 2026-01-01 0002020737 us-gaap:SubsequentEventMember CABR:ConsultingAgreementMember CABR:GenesisOneHoldingsLLCMember 2026-03-12 2026-03-12 0002020737 us-gaap:SubsequentEventMember CABR:ConsultingAgreementMember CABR:GenesisOneHoldingsLLCMember 2026-03-12 0002020737 us-gaap:SubsequentEventMember CABR:CorporateProfileLLCMember 2026-03-24 2026-03-24 0002020737 us-gaap:SubsequentEventMember CABR:BKInvestmentsLLCMember 2026-02-06 2026-02-06 0002020737 us-gaap:SubsequentEventMember CABR:BKInvestmentsLLCMember 2026-02-06 0002020737 CABR:DrGlynnWilsonMember us-gaap:SubsequentEventMember 2026-02-06 2026-02-06 0002020737 CABR:DrGlynnWilsonMember us-gaap:SubsequentEventMember 2026-02-06 0002020737 us-gaap:CommonStockMember us-gaap:SubsequentEventMember CABR:SettlementAndReleaseAgreementMember 2026-03-10 2026-03-10 0002020737 CABR:SeriesAConvertiblePreferredStockMember us-gaap:SubsequentEventMember 2026-03-17 0002020737 CABR:SeriesAConvertiblePreferredStockMember us-gaap:SubsequentEventMember 2026-03-17 2026-03-17 0002020737 us-gaap:SubsequentEventMember CABR:SecuritiesPurchaseAgreementMember 2026-03-19 2026-03-19 0002020737 us-gaap:SubsequentEventMember CABR:GreentreeFinancialGroupIncMember 2026-03-23 0002020737 us-gaap:SubsequentEventMember CABR:GreentreeFinancialGroupIncMember 2026-03-23 2026-03-23 0002020737 us-gaap:SubsequentEventMember 2026-03-29 2026-03-29 iso4217:USD shares iso4217:USD shares CABR:Segment pure false FY 0002020737

10-K true 2025-12-31 --12-31 2025 false 001-42941 CARING BRANDS, INC. NV 99-4103908 130 S Indian River Dr. Suite 202 pbm# 1232 Fort Pierce FL 34950 561 896-7616 Common Stock, par value $0.001 per share CABR NASDAQ No No Yes Yes Non-accelerated Filer true true false false false false 3955388 12341506 None As of the date of this Annual Report, we believe that we have limited risks associated with a breach in cybersecurity. Risks from cybersecurity threats, including as a result of any previous cybersecurity incidents (of which we are not aware of any), have not materially affected or are not reasonably likely to materially affect the Company, including its business strategy, results of operations, or financial condition.Risk management and strategy.<p class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-bottom: 0pt; margin-left: 0"> We have not established specific processes for assessing, identifying, and managing material risks from cybersecurity threats or engaged third parties to assess such risks. However, if exposed to such a risk, we would assess any potential unauthorized attempts to access our information systems that may result in adverse effects on the confidentiality, integrity, or availability of those systems. While we lack a formal risk assessment policy or analysis and no process has been integrated into our management system, a risk assessment would likely include identification of any reasonably foreseeable internal and external risks, any likelihood and potential damage that could result from such risks, and whether existing safeguards are sufficient to manage such risks. If appropriate and necessary, we would implement reasonable safeguards to minimize identified risks and address any identified gaps in existing systems. Primary responsibility for assessing any cybersecurity risks rests with our management, who would report any threat to our board of directors. To date, we have not encountered cybersecurity threats or challenges that have materially impaired our operations, business strategy or financial condition. false false false false 2738 M&K CPAS, PLLC The Woodlands, Texas

2189232

468998

12807

13689

124779

44794

2326818

527481

2850000 500000

3350000

2326818

3877481

170351

169432

6493

16673

176844

186105

58650

235494

186105

0.001

1000000

0.001

100000000

14761925

13110000

14762

13110

9135341

4541057

83003 -800

-7140982

-862791

2091324

3691376

2326818

3877481

4215

465

1873

2072

2342

-1607

147694

76872

26462

2008394 334644 578100

931279

243057

116652

2550000

300000

150000

5937367

654573

871214

-5935025

-654573

-872821

1000

500000

175000

19166

-10030

-343166

-67

10030

-6278191

-654640

-862791

-0.46

-0.07

-0.46

-0.07

13565096

13089592

13565096

13089592

-265774

-654640

-920414

12710 4141457 920414 5074581

400000

400

399600

400000

-862791 -862791

13110000

13110

4541057

-862791

3691376

13110000

13110

4541057

-862791

3691376

1000000 1000 3234692 3235692

200

800

-800

1725

6798

6800

625000

625

1006375

1007000

83003

25 43725 43750

74267

97422

51225

78980 78980

-6278191

14761925

14762

9135341

83003

-800

-7140982

2091324

14761925

14762

9135341

83003

-800

-7140982

2091324

-6278191

-654640

-862791

300000

150000

2550000

500000

6667

1238650

400000

175000

-882

-354

79985

43775

-8627

-95101

139502

1379

-10180

6816

30537

-1692258

-551743

-272248

608596

3235692

170000

120000

666232

120000

6800

3412492

666232

1720234

114489

336348

468998

18161

132650

2189232

132650

468998

800 78980 118017

<p id="xdx_80D_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zNrR5WK6ZkPe" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 1 - Organization and Business Operations Caring Brands, Inc. (the “Company”) is a Nevada corporation and was incorporated on April 24, 2024. On September 24, 2024, the Company entered into a separation and exchange agreement with Safety Shot, Inc. (“Shot”) pursuant to which, Shot exchanged its right, title and interest in and to Caring Brands, Inc., a Florida corporation (“CB FL”), free and clear of all liens and encumbrances, and in exchange thereof, the Company accepted and agreed to assume all obligations of CB FL (see Note 2 – Basis of Presentation and Note 9 – Acquisition of Caring Brands, Inc. a Florida corporation). The Company’s principal business is the over-the-counter and prescription-grade health and wellness products. Going Concern Consideration The accompanying consolidated financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the year ended December 31, 2025, the Company incurred a net loss of $6,278,191 and used $1,692,258 of cash in operating activities. As of December 31, 2025, the Company had cash and cash equivalents of $2,189,232 and an accumulated deficit of approximately $7,140,982. The Company has generated minimal revenues to date and continues to incur operating losses as it advances its business plan. Although the Company completed its initial public offering in November 2025, generating net proceeds of approximately $3,235,692, its ability to continue as a going concern is dependent upon its ability to generate revenues and/or obtain additional financing. Management believes that existing cash resources will be sufficient to fund operations for at least the next twelve months; however, there can be no assurance that additional capital will not be required. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

-6278191

-1692258

2189232

-7140982

3235692

Note 2 - Significant Accounting Policies Basis of Presentation and Principles of Consolidation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of US Securities and Exchange Commission (“SEC”). The financial statements include: (i) the consolidated balance sheets of Caring Brands, Inc. (Nevada) (the “Successor”) as of December 31, 2025 and December 31, 2024, (ii) the statements of operations for the year ended December 31, 2025 for the Successor and from January 1 to September 24, 2024 for Caring Brands (Florida) (“Predecessor”) and from September 25, 2024 to December 31,2024 for the Successor, (iii) the statement of shareholders’ equity and the statement of cash flows for the year ended December 31, 2025 for the Successor and from January 1 to September 24, 2024 for Predecessor and from September 25, 2024 to December 31,2024 for the Successor. All intercompany balances and transactions have been eliminated in consolidation. Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used. Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. Cash and Cash Equivalents The Company considers all short-term investments with a maturity of three months or less when purchased to be cash and equivalents for purposes of the statement of cash flows. From time to time, the Company may maintain bank balances in interest bearing accounts in excess of $250,000, which is currently the maximum amount insured by the FDIC for interest bearing accounts (there is currently no insurance limit for deposits in noninterest bearing accounts). The Company has not experienced any losses with respect to cash. Management believes our Company is not exposed to any significant credit risk with respect to its cash. Inventory Inventories will be stated at the lower of cost or market. The Company will periodically review the value of items in inventory and provide write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold. Inventory is based upon the average cost method of accounting. Net Loss Per Share Net loss per share is computed pursuant to section ASC 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the period. If applicable, diluted earnings per share assume the conversion, exercise or issuance of all common stock instruments such as options, warrants, convertible securities and preferred stock, unless the effect is to reduce a loss or increase earnings per share. As such, options, warrants, convertible securities, and preferred stock are not considered in the calculations, as the impact of the potential shares of Common Stock would be to decrease the loss per share. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Revenue Recognition The Company will generate its revenue from the sale of its products directly to the end user (the “customer”). The Company recognizes revenues by applying the following steps in accordance with FASB Accounting Standards Codification 606 “Revenue from Contracts with Customers” (“ASC 606”). Under ASC 606, revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements; 1) identify the contract with a customers, 2) identify the performance obligations in the contract, 3) determine the transactions price, 4) allocate the transaction price to performance obligations in the contract, and 5) recognize revenue as the performance obligations are satisfied. The Company’s performance obligations are satisfied when goods or products are shipped on a FOB shipping point basis as title passes when shipped. Our products are generally paid in advance of shipment or standard net 30 days and we offer no specific right of return, refund or warranty related to our products except for cases of defective products of which there have been none to date. The Company does not currently have meaningful revenue in different geographic regions or channels and therefore does not disaggregate its revenue for reporting purposes. As of December 31, 2025, the Company had no material contract assets, contract liabilities or deferred contract costs recorded on its consolidated balance sheet. Equity Investments The Company elected to record equity investments in privately held companies using the measurement alternative at cost, less impairment, with subsequent adjustments for observable price changes resulting from orderly transactions for identical or similar investments of the same issuer. Equity investments in privately held companies accounted for using the measurement alternative are subject to periodic impairment reviews. The Company’s impairment analysis considers both qualitative and quantitative factors that may have a significant effect on the fair value of these equity securities. <p id="xdx_84C_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zBAUcBcyQnRh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Intellectual Property Intellectual property, including license agreements, is recorded at cost and amortized over its estimated useful life using the straight-line method. The Company evaluates its intellectual property for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable, in accordance with ASC 360. During the year ended December 31, 2025, the Company identified impairment indicators related to its intellectual property, including ongoing litigation involving the licensor, lack of development or commercialization activities, and significant uncertainty regarding the Company’s ability to utilize the licensed technology. Based on management’s assessment, the Company determined that the carrying amount of the intellectual property was not recoverable, as the expected undiscounted future cash flows were insufficient to recover its carrying value. Accordingly, the Company recorded a full impairment charge to write down the intellectual property to its estimated fair value of zero as of December 31, 2025. No impairment charge was recorded for the year ended December 31, 2024. Schedule of Intellectual Property <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Intellectual Property</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zRybEQryw9r8" title="Property useful life">10 years</td></tr> </table> Research and Development The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Any acquired Research and Development would also be expensed as incurred unless there is an alternative use. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. Research and development costs were $0 and $39,558 for the years ended December 31, 2025 and December 31, 2024 (Predecessor and Successor), respectively. Research and development costs for the Predecessor period from January 1, 2024 through September 24, 2024 were $<span id="xdx_902_eus-gaap--ResearchAndDevelopmentExpense_c20240101__20240924__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zKdtoMC5lO58" title="Research and development expenses">39,558, and for the Successor period from September 25, 2024 through December 31, 2024 were $<span id="xdx_90E_eus-gaap--ResearchAndDevelopmentExpense_c20240925__20241231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zAeWn68DqfB7" title="Research and development expenses">0. <p id="xdx_845_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zkJaWGIZ0YO9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock Based Compensation The Company recognizes compensation costs to employees under FASB Accounting Standards Codification 718 “Compensation - Stock Compensation” (“ASC 718”). Under ASC 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options and warrants. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company has adopted ASU No. 2018-07 “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” These amendments expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to non-employees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned. Segment Reporting The Company operates under one business segment. Our Chief Operating Decision Maker (CODM) is our Chief Executive Officer. The CODM considers total net income in evaluating key business results and all of our revenue comes from one business segment. Income Taxes Prior to the separation of the Company from its then parent (see Note – 9), the Company was included as a wholly-owned subsidiary of Safety Shot, Inc., and as such, the Company followed the guidance under ASC 740-10-30-27 to account for income taxes using the separate return approach. The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company incurred losses of $6,278,191 and $1,517,431 for the years ended December 31, 2025 and December 31, 2024 (Predecessor and Successor), respectively. Net loss for the Predecessor period from January 1, 2024 through September 24, 2024 was $654,640, and for the Successor period from September 25, 2024 through December 31, 2024 was $862,791. Using a 21% tax rate at the balance sheet date, the Company’s deferred tax asset as of December 31, 2025 and December 31, 2024 would be $1,499,644, and $181,186 respectively with a valuation allowance of $1,499,644 and $181,186. Related parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. See Note 4 – Intangible Assets, Note 5 – Investment in NovoDX, a Related Party, Note 9 – Acquisition of Caring Brands, Inc., a Florida Corporation – by a Related Party and Note 7 – Debt. The related party mentioned in Note 4 and Note 5 is a former director at Safety Shot, a former director of Caring Brands and a current director of NovoDX Corporation. Additionally, NovoDX is a related party due to the shares of the Company’s common stock it holds as a result of the shares issued in connection with the License Agreement described in Note 4. <p id="xdx_848_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zauqtG1AGH4c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">New accounting pronouncements issued but not yet adopted In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740). The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. The new requirements apply to all entities subject to income taxes and will be effective for the Company’s annual periods beginning January 1, 2026. The guidance will be applied on a prospective basis with the option to apply the standard retrospectively and early adoption is permitted. The Company expects ASU 2023-09 to only impact its disclosures with no impacts to the Company’s results of operations, cash flows, and financial condition. The Company has elected to delay the adoption of accounting standards until the private company adoption date. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40). The standard requires additional disclosures, in the notes to financial statements, of specified information about certain costs and expenses included in the captions presented on the face of the income statement. The new guidance is effective for the Company’s annual reporting period beginning January 1, 2027, and interim reporting periods beginning January 1, 2028. The guidance will be applied on a prospective basis with the option to apply the standard retrospectively and early adoption is permitted. The Company expects ASU 2024-03 to only impact its disclosures with no impacts to the Company’s results of operations, cash flows, and financial condition. In May 2025, the FASB issued ASU No. 2025-04, Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606), which is intended to reduce diversity in practice and improve existing guidance, primarily by revising the definition of a “performance condition” and eliminating forfeiture policy election for service conditions associated with share-based consideration payable to a customer. In addition, ASU No. 2025-04 clarifies that the guidance in ASC 606 on the variable consideration constraints does not apply to share-based consideration payable to a customer regardless of whether an award’s grant date has occurred (as determined under ASC 718). ASU No. 2025-04 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. We plan to adopt ASU No. 2025-04 in the first quarter of fiscal year 2028. We are currently evaluating the impact of this ASU on our financial statements and disclosures. From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the effect of recently issued standards that are not yet effective will not have a material effect on its consolidated financial position or results of operations upon adoption. Recently adopted accounting pronouncements In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”) and included within each reported measure of a segment’s profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. We adopted this ASU retrospectively on December 31, 2024. Refer to Note 12, Segment Reporting and Information about Geographic Areas for the inclusion of the new required disclosures.

Basis of Presentation and Principles of Consolidation The accompanying financial statements are presented in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of US Securities and Exchange Commission (“SEC”). The financial statements include: (i) the consolidated balance sheets of Caring Brands, Inc. (Nevada) (the “Successor”) as of December 31, 2025 and December 31, 2024, (ii) the statements of operations for the year ended December 31, 2025 for the Successor and from January 1 to September 24, 2024 for Caring Brands (Florida) (“Predecessor”) and from September 25, 2024 to December 31,2024 for the Successor, (iii) the statement of shareholders’ equity and the statement of cash flows for the year ended December 31, 2025 for the Successor and from January 1 to September 24, 2024 for Predecessor and from September 25, 2024 to December 31,2024 for the Successor. All intercompany balances and transactions have been eliminated in consolidation.

Emerging Growth Company Status The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period, difficult or impossible because of the potential differences in accounting standards used.

Use of estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates.

Cash and Cash Equivalents The Company considers all short-term investments with a maturity of three months or less when purchased to be cash and equivalents for purposes of the statement of cash flows. From time to time, the Company may maintain bank balances in interest bearing accounts in excess of $250,000, which is currently the maximum amount insured by the FDIC for interest bearing accounts (there is currently no insurance limit for deposits in noninterest bearing accounts). The Company has not experienced any losses with respect to cash. Management believes our Company is not exposed to any significant credit risk with respect to its cash.

250000

Inventory Inventories will be stated at the lower of cost or market. The Company will periodically review the value of items in inventory and provide write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold. Inventory is based upon the average cost method of accounting.

Net Loss Per Share Net loss per share is computed pursuant to section ASC 260-10-45 of the FASB Accounting Standards Codification. Basic net loss per share is computed by dividing net loss by the weighted average number of shares of Common Stock outstanding during the period. If applicable, diluted earnings per share assume the conversion, exercise or issuance of all common stock instruments such as options, warrants, convertible securities and preferred stock, unless the effect is to reduce a loss or increase earnings per share. As such, options, warrants, convertible securities, and preferred stock are not considered in the calculations, as the impact of the potential shares of Common Stock would be to decrease the loss per share.

Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.

Revenue Recognition The Company will generate its revenue from the sale of its products directly to the end user (the “customer”). The Company recognizes revenues by applying the following steps in accordance with FASB Accounting Standards Codification 606 “Revenue from Contracts with Customers” (“ASC 606”). Under ASC 606, revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its agreements; 1) identify the contract with a customers, 2) identify the performance obligations in the contract, 3) determine the transactions price, 4) allocate the transaction price to performance obligations in the contract, and 5) recognize revenue as the performance obligations are satisfied. The Company’s performance obligations are satisfied when goods or products are shipped on a FOB shipping point basis as title passes when shipped. Our products are generally paid in advance of shipment or standard net 30 days and we offer no specific right of return, refund or warranty related to our products except for cases of defective products of which there have been none to date. The Company does not currently have meaningful revenue in different geographic regions or channels and therefore does not disaggregate its revenue for reporting purposes. As of December 31, 2025, the Company had no material contract assets, contract liabilities or deferred contract costs recorded on its consolidated balance sheet.

Equity Investments The Company elected to record equity investments in privately held companies using the measurement alternative at cost, less impairment, with subsequent adjustments for observable price changes resulting from orderly transactions for identical or similar investments of the same issuer. Equity investments in privately held companies accounted for using the measurement alternative are subject to periodic impairment reviews. The Company’s impairment analysis considers both qualitative and quantitative factors that may have a significant effect on the fair value of these equity securities.

<p id="xdx_84C_eus-gaap--GoodwillAndIntangibleAssetsIntangibleAssetsPolicy_zBAUcBcyQnRh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Intellectual Property Intellectual property, including license agreements, is recorded at cost and amortized over its estimated useful life using the straight-line method. The Company evaluates its intellectual property for impairment whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset may not be recoverable, in accordance with ASC 360. During the year ended December 31, 2025, the Company identified impairment indicators related to its intellectual property, including ongoing litigation involving the licensor, lack of development or commercialization activities, and significant uncertainty regarding the Company’s ability to utilize the licensed technology. Based on management’s assessment, the Company determined that the carrying amount of the intellectual property was not recoverable, as the expected undiscounted future cash flows were insufficient to recover its carrying value. Accordingly, the Company recorded a full impairment charge to write down the intellectual property to its estimated fair value of zero as of December 31, 2025. No impairment charge was recorded for the year ended December 31, 2024. Schedule of Intellectual Property <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Intellectual Property</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zRybEQryw9r8" title="Property useful life">10 years</td></tr> </table>

Schedule of Intellectual Property <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Useful Life</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Intellectual Property</td><td style="width: 2%"> </td> <td style="width: 16%; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dc_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zRybEQryw9r8" title="Property useful life">10 years</td></tr> </table>

P10Y

Research and Development The Company accounts for research and development costs in accordance with the Accounting Standards Codification subtopic 730-10, Research and Development (“ASC 730-10”). Under ASC 730-10, all research and development costs must be charged to expense as incurred. Any acquired Research and Development would also be expensed as incurred unless there is an alternative use. Accordingly, internal research and development costs are expensed as incurred. Third-party research and developments costs are expensed when the contracted work has been performed or as milestone results have been achieved. Company-sponsored research and development costs related to both present and future products are expensed in the period incurred. Research and development costs were $0 and $39,558 for the years ended December 31, 2025 and December 31, 2024 (Predecessor and Successor), respectively. Research and development costs for the Predecessor period from January 1, 2024 through September 24, 2024 were $<span id="xdx_902_eus-gaap--ResearchAndDevelopmentExpense_c20240101__20240924__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zKdtoMC5lO58" title="Research and development expenses">39,558, and for the Successor period from September 25, 2024 through December 31, 2024 were $<span id="xdx_90E_eus-gaap--ResearchAndDevelopmentExpense_c20240925__20241231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zAeWn68DqfB7" title="Research and development expenses">0.

39558

<p id="xdx_845_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zkJaWGIZ0YO9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Stock Based Compensation The Company recognizes compensation costs to employees under FASB Accounting Standards Codification 718 “Compensation - Stock Compensation” (“ASC 718”). Under ASC 718, companies are required to measure the compensation costs of share-based compensation arrangements based on the grant-date fair value and recognize the costs in the financial statements over the period during which employees are required to provide services. Share-based compensation arrangements include stock options and warrants. As such, compensation cost is measured on the date of grant at their fair value. Such compensation amounts, if any, are amortized over the respective vesting periods of the option grant. The Company has adopted ASU No. 2018-07 “Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting.” These amendments expand the scope of Topic 718, Compensation - Stock Compensation (which currently only includes share-based payments to employees) to include share-based payments issued to non-employees for goods or services. Consequently, the accounting for share-based payments to nonemployees and employees will be substantially aligned.

Segment Reporting The Company operates under one business segment. Our Chief Operating Decision Maker (CODM) is our Chief Executive Officer. The CODM considers total net income in evaluating key business results and all of our revenue comes from one business segment.

Income Taxes Prior to the separation of the Company from its then parent (see Note – 9), the Company was included as a wholly-owned subsidiary of Safety Shot, Inc., and as such, the Company followed the guidance under ASC 740-10-30-27 to account for income taxes using the separate return approach. The Company accounts for income taxes under ASC 740 Income Taxes (“ASC 740”). ASC 740 requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the financial statement and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. ASC 740 also provides guidance on derecognition, classification, interest and penalties, accounting in interim period, disclosure and transition. The Company incurred losses of $6,278,191 and $1,517,431 for the years ended December 31, 2025 and December 31, 2024 (Predecessor and Successor), respectively. Net loss for the Predecessor period from January 1, 2024 through September 24, 2024 was $654,640, and for the Successor period from September 25, 2024 through December 31, 2024 was $862,791. Using a 21% tax rate at the balance sheet date, the Company’s deferred tax asset as of December 31, 2025 and December 31, 2024 would be $1,499,644, and $181,186 respectively with a valuation allowance of $1,499,644 and $181,186.

-6278191

-1517431

-654640

-862791

0.21

1499644

181186

1499644

181186

Related parties The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions. Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests. The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include: a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement. See Note 4 – Intangible Assets, Note 5 – Investment in NovoDX, a Related Party, Note 9 – Acquisition of Caring Brands, Inc., a Florida Corporation – by a Related Party and Note 7 – Debt. The related party mentioned in Note 4 and Note 5 is a former director at Safety Shot, a former director of Caring Brands and a current director of NovoDX Corporation. Additionally, NovoDX is a related party due to the shares of the Company’s common stock it holds as a result of the shares issued in connection with the License Agreement described in Note 4.

<p id="xdx_848_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zauqtG1AGH4c" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">New accounting pronouncements issued but not yet adopted In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures (Topic 740). The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. The new requirements apply to all entities subject to income taxes and will be effective for the Company’s annual periods beginning January 1, 2026. The guidance will be applied on a prospective basis with the option to apply the standard retrospectively and early adoption is permitted. The Company expects ASU 2023-09 to only impact its disclosures with no impacts to the Company’s results of operations, cash flows, and financial condition. The Company has elected to delay the adoption of accounting standards until the private company adoption date. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40). The standard requires additional disclosures, in the notes to financial statements, of specified information about certain costs and expenses included in the captions presented on the face of the income statement. The new guidance is effective for the Company’s annual reporting period beginning January 1, 2027, and interim reporting periods beginning January 1, 2028. The guidance will be applied on a prospective basis with the option to apply the standard retrospectively and early adoption is permitted. The Company expects ASU 2024-03 to only impact its disclosures with no impacts to the Company’s results of operations, cash flows, and financial condition. In May 2025, the FASB issued ASU No. 2025-04, Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606), which is intended to reduce diversity in practice and improve existing guidance, primarily by revising the definition of a “performance condition” and eliminating forfeiture policy election for service conditions associated with share-based consideration payable to a customer. In addition, ASU No. 2025-04 clarifies that the guidance in ASC 606 on the variable consideration constraints does not apply to share-based consideration payable to a customer regardless of whether an award’s grant date has occurred (as determined under ASC 718). ASU No. 2025-04 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. We plan to adopt ASU No. 2025-04 in the first quarter of fiscal year 2028. We are currently evaluating the impact of this ASU on our financial statements and disclosures. From time to time, new accounting pronouncements are issued by the FASB or other standard setting bodies that are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the effect of recently issued standards that are not yet effective will not have a material effect on its consolidated financial position or results of operations upon adoption. Recently adopted accounting pronouncements In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures (Topic 280). This ASU updates reportable segment disclosure requirements by requiring disclosures of significant reportable segment expenses that are regularly provided to the Chief Operating Decision Maker (“CODM”) and included within each reported measure of a segment’s profit or loss. This ASU also requires disclosure of the title and position of the individual identified as the CODM and an explanation of how the CODM uses the reported measures of a segment’s profit or loss in assessing segment performance and deciding how to allocate resources. The ASU is effective for annual periods beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. We adopted this ASU retrospectively on December 31, 2024. Refer to Note 12, Segment Reporting and Information about Geographic Areas for the inclusion of the new required disclosures.

Note 3 - Cash and cash equivalents As of December 31, 2025 and December 31, 2024, the Company had a cash balance of $2,189,232 and $468,998 respectively.

2189232

468998

Note 4 - Intangible assets On June 18, 2024, the Company entered into a License Agreement with NovoDX Corporation, a related party, to license the NovoDX’s GoldNTM Ebola Rapid Diagnostic Test to market and sell the Licensed Product within the commercial field, which was Amended and Restated on July 22, 2024. In consideration for the License, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240618__20240618__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NovoDXCorporationMember_zPrJsE5RHyt8" title="Restricted shares issued">3,000,000 shares of its restricted common stock to NovoDX. The shares were issued at $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240618__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NovoDXCorporationMember_z6rSX4DTaTAh" title="Restricted shares issued, price per share">1.00 per share, the same price as the private placement offering and are being amortized over a <span id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dtY_c20240618__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NovoDXCorporationMember_zVclH8EbjKb6" title="Restricted shares issued, amortized period">10-year period. During the year ended December 31, 2025, the Company identified impairment indicators and recorded a full impairment charge to write down the carrying amount of the licensed intellectual property to zero. <p id="xdx_89D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zJVdi2HGJXLd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">As of December 31, 2025 the Company had the following intangible asset balances: Schedule of Intangible Asset Balances <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Estimated useful life</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Gross carrying amount</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Accumulated amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Impairment Loss</td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net carrying amount</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 15%; text-align: left; padding-left: 0pt">Intellectual property - license</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 15%; padding-left: 0pt"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_znYj30z9zNXa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10 years</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zP5WF5T4QZsk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zuxLgUPqZmsb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Intangible asset, Accumulated amortization"> (450,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_989_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iNI_di_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_z3HsJFcvyiHf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; width: 13%" title="Intangible asset, Impairment Loss">(2,550,000</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zM1Qh8lM4xd4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Intangible asset, Net carrying amount">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Total intangibles</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231_z2roYQdrzeq9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20251231_z1vfc8L9ZAT6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Accumulated amortization">(450,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_989_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iNI_di_c20251231_z0ECtKbYxMl3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Impairment Loss">(2,550,000</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20251231_zydYcHG3Z03f" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Net carrying amount">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of December 31, 2024 the Company had the following intangible asset balances: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</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">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Accumulated amortization</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify; padding-bottom: 1pt">Intellectual property - license</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 14%; text-align: center; padding-bottom: 1pt"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zxRPaFHemEUj" title="Intangible asset, Estimated useful life">10 years</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_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zK2l35SbW0R7" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</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">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zKJL8jKR3l31" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Intangible asset, Accumulated amortization">(150,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zqZzMpHp1zf5" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Intangible asset, Net carrying amount">2,850,000</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="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231_zztb5AX6kiFb" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20241231_zzCDTYpQyjM2" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible asset, Accumulated amortization">(150,000</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_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231_zFjLBC2lL8pk" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible asset, Net carrying amount">2,850,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense was $300,000 and $150,000 for the years ended December 31, 2025 and December 31, 2024 (Predecessor and Successor), respectively. Amortization expense for the Predecessor period from January 1, 2024 through September 24, 2024 was $<span id="xdx_90A_eus-gaap--AmortizationOfIntangibleAssets_c20240101__20240924__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember_zIoaOso2YQ91" title="Amortization expense">0, and for the Successor period from September 25, 2024 through December 31, 2024 was $<span id="xdx_905_eus-gaap--AmortizationOfIntangibleAssets_c20240925__20241231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember_zurLp1DDtM4c" title="Amortization expense">150,000. <span id="xdx_90C_ecustom--GoodwillImpairmentLossStatementOfIncomeOrComprehensiveIncomeExtensibleEnumerationNotDisclosedFlag_dbF_c20250101__20251231_zbGnj8xI2I29" title="Extensible enumeration not disclosed flag">Impairment Loss was $2,550,000 and nil for the years ended December 31, 2025 and December 31, 2024 (Predecessor and Successor), respectively.

3000000

1.00

P10Y

<p id="xdx_89D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zJVdi2HGJXLd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">As of December 31, 2025 the Company had the following intangible asset balances: Schedule of Intangible Asset Balances <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Estimated useful life</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Gross carrying amount</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Accumulated amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center">Impairment Loss</td> <td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Net carrying amount</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 15%; text-align: left; padding-left: 0pt">Intellectual property - license</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt; width: 15%; padding-left: 0pt"><span id="xdx_903_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_znYj30z9zNXa" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10 years</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zP5WF5T4QZsk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zuxLgUPqZmsb" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Intangible asset, Accumulated amortization"> (450,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%">$</td> <td id="xdx_989_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iNI_di_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_z3HsJFcvyiHf" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right; width: 13%" title="Intangible asset, Impairment Loss">(2,550,000</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zM1Qh8lM4xd4" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 13%; text-align: right" title="Intangible asset, Net carrying amount">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt">Total intangibles</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 0pt"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20251231_z2roYQdrzeq9" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20251231_z1vfc8L9ZAT6" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Accumulated amortization">(450,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif">$</td> <td id="xdx_989_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iNI_di_c20251231_z0ECtKbYxMl3" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Impairment Loss">(2,550,000</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">)</td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td id="xdx_988_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20251231_zydYcHG3Z03f" style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right" title="Intangible asset, Net carrying amount">-</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of December 31, 2024 the Company had the following intangible asset balances: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated useful life</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">Gross carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Accumulated amortization</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Net carrying amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify; padding-bottom: 1pt">Intellectual property - license</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="width: 14%; text-align: center; padding-bottom: 1pt"><span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--LicensingAgreementsMember_zxRPaFHemEUj" title="Intangible asset, Estimated useful life">10 years</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zK2l35SbW0R7" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zKJL8jKR3l31" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Intangible asset, Accumulated amortization">(150,000</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">$</td><td id="xdx_986_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--IntellectualPropertyMember_zqZzMpHp1zf5" style="border-bottom: Black 1pt solid; width: 12%; text-align: right" title="Intangible asset, Net carrying amount">2,850,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_c20241231_zztb5AX6kiFb" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible asset, Gross carrying amount">3,000,000</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">$</td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20241231_zzCDTYpQyjM2" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible asset, Accumulated amortization">(150,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_c20241231_zFjLBC2lL8pk" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible asset, Net carrying amount">2,850,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P10Y

3000000

-450000

2550000

3000000

-450000

2550000

P10Y

3000000

-150000

2850000

3000000

-150000

2850000

300000

150000

false

2550000

Note 5 - Investment in NovoDX, a Related Party On May 14, 2024, the Company purchased <span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20240514__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoDXCorporationMember_zkFLF2Pzutzj" title="Common stock shares outstanding">25,134 shares of NovoDX Corporation’s restricted common stock for $<span id="xdx_903_eus-gaap--EquityMethodInvestmentAggregateCost_iI_c20240514__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoDXCorporationMember_zw3J4j0aAHPh" title="Cost of investment">500,000. NovoDX is a diagnostic company, focusing on health products related to rapid diagnostic screenings and their companion therapeutics. NovoDX is researching and developing rapid diagnostic devices for Over the Counter and Point of Care with the focus on manufacturing, marketing and selling, directly and indirectly, those devices for at home diagnostic screening use. The investment in NovoDX Corporation’s restricted common stock (<span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20240514__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoDXCorporationMember_zaCrG95qKHe4" title="Common stock shares outstanding">25,134 shares purchased for $<span id="xdx_90E_eus-gaap--EquityMethodInvestmentAggregateCost_iI_c20240514__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoDXCorporationMember_z8GNxmsKiLn7" title="Cost of investment">500,000), representing less than 1% of the outstanding shares of NovoDX, is recorded at cost and the carrying value is adjusted to fair market value for each reporting period. We have chosen the fair value option to account for investment in NovoDX Corporation in accordance with ASC 321. The Company had an independent valuation completed as of October 4, 2024. The valuation focused on the market approach. The valuation concluded that the recent equity transactions at $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20240514__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NovoDXCorporationMember_z5BTUS5sfnC4" title="Restricted shares issued, price per share">19.89 per share were the best indicator of fair value (total value of $<span id="xdx_907_eus-gaap--InvestmentOwnedAtFairValue_iI_c20240514__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--NovoDXCorporationMember_zYspvhhbB9v4" title="Fair value of investment">500,000). During the year ended December 31, 2025, the Company identified impairment indicators related to the investment, including ongoing litigation, uncertainty surrounding the underlying technology, and lack of operational and commercialization activities. Based on management’s qualitative assessment under ASC 321, the Company determined that the fair value of the investment was less than its carrying amount and recorded a full loss on investment of $500,000, writing down the investment to zero as of December 31, 2025.

25134

500000

25134

500000

19.89

500000

<p id="xdx_802_eus-gaap--AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock_zNXRSLcskKma" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 6 - Accrued expenses and other current liabilities <p id="xdx_893_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zSv8AgjCNUAh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Accrued expenses and other current liabilities as of December 31, 2025 and December 31, 2024 consisted of the following: Schedule of Accrued Expenses and Other Current Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231_zyiQV1Al4iXh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231_zmd9LVc7Vcd4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAALzhVK_zzKBc0VwRpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Accrued payroll and payroll taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,749</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">16,673</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InterestPayableCurrent_iI_maAPAALzhVK_zD6fW4axQ4Dk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,744</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 id="xdx_407_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzhVK_zQe1TRnZlzb9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,493</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<p id="xdx_893_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zSv8AgjCNUAh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Accrued expenses and other current liabilities as of December 31, 2025 and December 31, 2024 consisted of the following: Schedule of Accrued Expenses and Other Current Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20251231_zyiQV1Al4iXh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20241231_zmd9LVc7Vcd4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAALzhVK_zzKBc0VwRpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Accrued payroll and payroll taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,749</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">16,673</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InterestPayableCurrent_iI_maAPAALzhVK_zD6fW4axQ4Dk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued interest</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,744</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 id="xdx_407_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzhVK_zQe1TRnZlzb9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">6,493</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">16,673</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1749

16673

4744

6493

16673

Note 7 - Debt The Company’s outstanding debt as of December 31, 2025 and 2024, consisted of the following: Schedule of Debt <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_zr8ESaHev0F1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zEKkxYc3cmFh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--TermLoanMember_znf4tP59znVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Term loan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtInstrumentCarryingAmount_iI_maLTDzqvB_zyrEF9E9dFV8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</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 id="xdx_40C_eus-gaap--DeferredFinanceCostsNet_iNI_di_msLTDzqvB_zVR0qUcTyBX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: deferred financing fee</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(141,350</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebt_iI_mtLTDzqvB_zSVfKBngGgRh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total debt, net of issuance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,650</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 id="xdx_40A_eus-gaap--LongTermDebtCurrent_iNI_di_zfewAmSLCgci" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtNoncurrent_iI_zojZ6uBZ0TIf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion of debt</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Term Loan On August 6, 2025, the Company entered into a convertible promissory note for the amount of $200,000 with Greentree Financial Group, Inc (“Greentree Promissory Note”). The Greentree Promissory Note has an annual interest rate of 10% and the Greentree Promissory Note can be drawn in up to four tranches with the maturity date being five years from the date the respective tranche was drawn. The term of the agreement allows Greentree Financial Group, Inc. to convert all outstanding note balances, plus any outstanding interest charges and late fees, into our shares of Common Stock at a conversion price of $2.00 per share, or the latest sale price of Common Stock, whichever is less. The loan includes a 10% original issue discount, a one-time legal fee of $10,000, and a one-time grant of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250806__20250806__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DebtInstrumentAxis__custom--GreentreePromissoryNoteMember_zlB0bonZPbo7">25,000 shares of common stock. The common stock was issued to Greentree Financial Group, Inc. as of the date of the contract, with a fair value of $<span id="xdx_90F_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20250806__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--DebtInstrumentAxis__custom--GreentreePromissoryNoteMember_zYUhrlTlNVva">1.75 per share and was recorded as a deferred financing fee. We also issued <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250806__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--DebtInstrumentAxis__custom--GreentreePromissoryNoteMember_zMFMGbQE39th">200,000 warrants to purchase shares of Common Stock with an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250806__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--DebtInstrumentAxis__custom--GreentreePromissoryNoteMember_zMdkZ2hNonv">4.00 per share. The warrants issued under the Greentree Promissory Note expire on <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20250806__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--DebtInstrumentAxis__custom--GreentreePromissoryNoteMember_zbpYeqPhUcNh">August 6, 2030. As of December 31, 2025, we have drawn $200,000 on the Greentree Promissory Note to pay for working capital needs of the business and the shares of common stock have not been issued. The Company drew two $60,000 tranches and one $80,000 on the Greentree Promissory Note on August 13, 2025, September 12, 2025 and October 15, 2025, respectively. The maturity dates for these tranches are August 12, 2030, September 11, 2030, and October 14, 2030, respectively. Included in the issuance of this debt were discounts related to stock issued with a fair market value of $43,750 and an original issue discount of $30,000. The warrants had a fair value of $155,154, and $74,267 was recorded as a debt discount and is being amortized to interest expense over the term of the note. Related Party Notes Payable On June 5, 2025, we entered into a short-term loan agreement with our CEO, Dr. Glynn Wilson, to provide short-term working capital funding to the business. The loan is for an aggregate of $<span id="xdx_90A_eus-gaap--ShortTermBorrowings_iI_c20250605__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrGlynnWilsonMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z63EmjzTYO87" title="Short term loan">50,000, due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20250605__20250605__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrGlynnWilsonMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zlcACgB8DiT" title="Short term loan due date">November 5, 2025 and carries an <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20250605__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DrGlynnWilsonMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zW4zY7kxX22h" title="Interest rate">8% interest rate. The loan’s outstanding balance was paid in full as of December 31, 2025. On July 24, 2025, we entered into a short-term loan agreement with our Chairman of the Board, Mr. Brian John, to provide short-term working capital funding to the business. The loan is for an aggregate of $<span id="xdx_909_eus-gaap--ShortTermBorrowings_iI_c20250724__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrBrianJohnMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zNaqV3CoBBHj" title="Short term loan">25,000, due on <span id="xdx_900_eus-gaap--DebtInstrumentMaturityDate_dd_c20250724__20250724__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrBrianJohnMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_zClBowUU5Iq7" title="Short term loan due date">December 24, 2025 and carries an <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20250724__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrBrianJohnMember__srt--TitleOfIndividualAxis__srt--BoardOfDirectorsChairmanMember_z9IHg0mF1Jc1" title="Interest rate">8% interest rate. The loan’s outstanding balance was paid in full as of December 31, 2025. Loan with Safety Shot, a Related Party During 2024, Safety Shot, a related party and significant shareholder of the Company, paid certain operating expenses on behalf of the Company totaling $78,980. These payments were initially recorded as a payable to the related party. During the year ended December 31, 2025, Safety Shot waived its right to reimbursement of these amounts. As a result, the Company recognized settlement of related party obligations of $78,980 as additional paid in capital for the year ended December 31, 2025. As of December 31, 2025, no amounts remain outstanding related to these transactions. Related Party Short-Term Loan On November 6, 2025, the Company entered a Short-Term Loan agreement with Caro Partners (the “Lender”). The Lender advanced funds to the Company in the principal amount of Forty-Five Thousand Dollars ($45,000) to assist the Company on a short-term basis to assist the Company with short-term working capital needs related to expenses associated with the Company’s NASDAQ uplisting process. The full principal amount of $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20251119__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SafetyShotIncMember__us-gaap--TypeOfArrangementAxis__custom--ShortTermLoanAgreementMember_zOHlNy2amJu3" title="Principal amount">45,000 was repaid to the Lender on November 19, 2025.

The Company’s outstanding debt as of December 31, 2025 and 2024, consisted of the following: Schedule of Debt <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_zr8ESaHev0F1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zEKkxYc3cmFh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--TermLoanMember_znf4tP59znVc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Term loan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">200,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtInstrumentCarryingAmount_iI_maLTDzqvB_zyrEF9E9dFV8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,000</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 id="xdx_40C_eus-gaap--DeferredFinanceCostsNet_iNI_di_msLTDzqvB_zVR0qUcTyBX6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: deferred financing fee</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(141,350</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LongTermDebt_iI_mtLTDzqvB_zSVfKBngGgRh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total debt, net of issuance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,650</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 id="xdx_40A_eus-gaap--LongTermDebtCurrent_iNI_di_zfewAmSLCgci" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"></td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LongTermDebtNoncurrent_iI_zojZ6uBZ0TIf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion of debt</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">58,650</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

200000

141350

58650

200000

0.10

2.00

0.10

10000

25000

1.75

200000

4.00

2030-08-06

200000

60000

80000

43750

30000

155154

74267

50000

2025-11-05

0.08

25000

2025-12-24

0.08

78980

45000

<p id="xdx_807_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zT66DhlVJU6k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 8 - Commitments and contingencies Legal contingencies The Company may be subject to legal proceedings and claims arising from contracts or other matters from time to time in the ordinary course of business. The Company is not currently aware of any pending or threatened litigation where the ultimate disposition or resolution could have a material adverse effect on its financial position.

Note 9 - Acquisition of Caring Brands, Inc., a Florida Corporation – a Related Party On September 24, 2024, the Successor entered into a separation and exchange agreement with Safety Shot, Inc., a related part, (“Shot”) pursuant to which, Shot exchanged its right, title and interest in and to Caring Brands, Inc., a Florida corporation (the “Predecessor”), free and clear of all liens and encumbrances, and in exchange thereof, the Successor paid no cash or other asset consideration; however, the Successor agreed to assume all future obligations of the Predecessor. The separation has been accounted for as a related party transaction in which the assets and liabilities are recorded at their respective historical value. The assets and liabilities assumed in the transaction are as follows: <p id="xdx_896_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zl5KVpWweZg1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Assets and Liabilities Assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240924__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zaaPnTTpRk4i" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzFyZ_zrNbEnuc1lk5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">132,650</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzFyZ_zH6L7Pe383E2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Prepaid expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,175</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzFyZ_maBCRIAzAa3_zYDhzAYQ8hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total Assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">180,825</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_maBCRIAzJ1m_ztvqJ0qD16Ii" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">160,167</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iI_maBCRIAzJ1m_z3w6sdQWSlx4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,885</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iI_maBCRIAzJ1m_z2KAs91PhDOh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Intercompany debt</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">657,311</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iTI_mtBCRIAzJ1m_msBCRIAzAa3_z86YutJ1Jo53" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">825,363</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_mtBCRIAzAa3_zns80Zh2gvef" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(644,538</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <p id="xdx_898_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zhdk8VMM9Po4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following unaudited pro forma statement of operations for the year ended December 31, 2024, reflects the separation pursuant to the Separation Agreement, as if it occurred on January 1, 2024. Schedule of Business Acquisitions Pro Forma Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_49D_20240101__20241231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_z3TH9JQdVeB7"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20240101__20241231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zWkniRhPrE8b"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__us-gaap--NonrecurringAdjustmentAxis__custom--ProFormaAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zVLnF8UkkSEb" style="font-weight: bold; text-align: center">Pro Forma</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_49B_20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zu3Kg7muxon6"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </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">Successor</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Predecessor</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Adjustments</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Pro Forma</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--BusinessAcquisitionsProFormaRevenue_z9QROjqRynR3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">465</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">465</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_zcKqzLZ5rem1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,072</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,072</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaGrossProfit_zPzXqeYVj1Qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,607</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,607</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zBDrMLtDsqC4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">871,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">654,573</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">1,525,787</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaInterestIncomeExpenseNet_zGJ1EA6PlNUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Interest expense (income)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,030</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,963</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zzfRt9ZIzr9f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net Income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(862,791</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(654,640</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; 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 style="border-bottom: Black 2.5pt double; text-align: right">(1,517,431</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

<p id="xdx_896_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zl5KVpWweZg1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"> Schedule of Assets and Liabilities Assumed <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20240924__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zaaPnTTpRk4i" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maBCRIAzFyZ_zrNbEnuc1lk5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">132,650</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsPrepaidExpenseAndOtherAssets_iI_maBCRIAzFyZ_zH6L7Pe383E2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Prepaid expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">48,175</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iTI_mtBCRIAzFyZ_maBCRIAzAa3_zYDhzAYQ8hi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Total Assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">180,825</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_maBCRIAzJ1m_ztvqJ0qD16Ii" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accounts payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">160,167</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesOther_iI_maBCRIAzJ1m_z3w6sdQWSlx4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,885</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesLongTermDebt_iI_maBCRIAzJ1m_z2KAs91PhDOh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Intercompany debt</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">657,311</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iTI_mtBCRIAzJ1m_msBCRIAzAa3_z86YutJ1Jo53" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">825,363</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iTI_mtBCRIAzAa3_zns80Zh2gvef" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(644,538</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

132650

48175

180825

160167

7885

657311

825363

-644538

<p id="xdx_898_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zhdk8VMM9Po4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The following unaudited pro forma statement of operations for the year ended December 31, 2024, reflects the separation pursuant to the Separation Agreement, as if it occurred on January 1, 2024. Schedule of Business Acquisitions Pro Forma Information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" id="xdx_49D_20240101__20241231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--SuccessorMember__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_z3TH9JQdVeB7"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20240101__20241231__us-gaap--FreshStartAdjustmentsTypeOfFreshStartAdjustmentAxis__custom--PredecessorMember__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zWkniRhPrE8b"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49D_20240101__20241231__us-gaap--NonrecurringAdjustmentAxis__custom--ProFormaAdjustmentsMember__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zVLnF8UkkSEb" style="font-weight: bold; text-align: center">Pro Forma</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2" id="xdx_49B_20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--SafetyShotIncMember_zu3Kg7muxon6"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </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">Successor</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Predecessor</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Adjustments</td><td style="padding-bottom: 1pt; font-weight: bold"> </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">Pro Forma</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr id="xdx_403_eus-gaap--BusinessAcquisitionsProFormaRevenue_z9QROjqRynR3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 36%; text-align: justify">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">465</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">465</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BusinessAcquisitionsProFormaCostOfRevenue_zcKqzLZ5rem1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Cost of revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,072</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,072</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BusinessAcquisitionsProFormaGrossProfit_zPzXqeYVj1Qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Gross profit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,607</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,607</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--BusinessAcquisitionsProFormaOperatingExpenses_zBDrMLtDsqC4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">871,214</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">654,573</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">1,525,787</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--BusinessAcquisitionsProFormaInterestIncomeExpenseNet_zGJ1EA6PlNUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Interest expense (income)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(10,030</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">- </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,963</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_zzfRt9ZIzr9f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Net Income (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(862,791</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(654,640</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(1,517,431</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

465

2072 2072 -1607 -1607 871214 654573 1525787 -10030 67 -9963

-862791

-654640

-1517431

Note 10 - Net income per share The Company computes basic net income per share using the weighted-average number of shares of common stock outstanding. Diluted net income per share amounts are calculated using the treasury stock method for equity-based compensation awards. Diluted net income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock, using the treasury stock method or if-converted method, as applicable. As of December 31, 2025, the Company had the following potentially dilutive securities outstanding: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Convertible debt: 102,372 shares</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Common stock payable: 56,667 shares</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Warrants: 2,340,000 shares</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Stock options: 175,000 shares</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Restricted stock units: 822,592 shares</td></tr> </table> Potentially dilutive securities include convertible debt, common stock payable, warrants, stock options, and restricted stock units. For the year ended December 31, 2025, these instruments were excluded from the computation of diluted net income (loss) per share as their inclusion would have been anti-dilutive. The following is a reconciliation of the numerator and denominator in the basic and diluted net income per common share computations for the Successor entity: Schedule of Basic and Diluted Net Loss Per Share Attributable to Shareholders <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zqnqjebCGZg9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20240924_zmw5uXJYq0Lj" style="border-bottom: Black 1pt solid; text-align: center">Predecessor From January 1 to September 24, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240925__20241231_z69nLLCnqcFi" style="border-bottom: Black 1pt solid; text-align: center">Successor From September 25 to December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_zZWgBwh4JOuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(6,278,191</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(654,640</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(862,791</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted-average common shares outstanding – basic and diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,565,096</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">NA </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,089,592</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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; background-color: rgb(204,238,255)"> <td>Net loss per share:</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; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.46</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 style="border-bottom: Black 2.5pt double; text-align: right">NA </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 style="border-bottom: Black 2.5pt double; text-align: right">(0.07</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

102372

56667

2340000

822592

Schedule of Basic and Diluted Net Loss Per Share Attributable to Shareholders <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zqnqjebCGZg9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Year Ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20240924_zmw5uXJYq0Lj" style="border-bottom: Black 1pt solid; text-align: center">Predecessor From January 1 to September 24, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240925__20241231_z69nLLCnqcFi" style="border-bottom: Black 1pt solid; text-align: center">Successor From September 25 to December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_zZWgBwh4JOuf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Net loss</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(6,278,191</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(654,640</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(862,791</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted-average common shares outstanding – basic and diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,565,096</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">NA </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,089,592</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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; background-color: rgb(204,238,255)"> <td>Net loss per share:</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; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Basic and diluted</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(0.46</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 style="border-bottom: Black 2.5pt double; text-align: right">NA </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 style="border-bottom: Black 2.5pt double; text-align: right">(0.07</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-6278191

-654640

-862791

13565096

13089592

-0.46

-0.07

Note 11 - Equity Common Stock – The Successor has 100,000,000 shares of Common Stock, par value $0.001 authorized and has issued 14,761,925 shares and 13,110,000 shares of its common stock as of December 31, 2025 and 2024. The changes to equity in the current period include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">7,600,000 issued at par value pursuant to Founders Stock Subscription Agreements dated March 15, 2024, and valued at par value of $0.001.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2,110,000 issued at $1.00, the per share purchase price pursuant to private placements dated April to June 2024.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">2,500,000 shares and 500,000 shares were issued at $1.00 per share pursuant to an Amended and Restated License Agreement dated July 22, 2024. The shares were recorded based on the most recent arm’s-length sale price of $1.00 per share.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">400,000 shares were issued in 2024 under a service agreement dated March 2024 (as amended September 30, 2024).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zbEPTKVbOGq2" title="Stock issued for service">625,000 shares issued for advisory services including <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20251231__srt--TitleOfIndividualAxis__custom--InvestorRelationServicesMember_zdSaBYuoacWg" title="Stock issued for service">200,000 shares for investor relations services with a fair market value of $1.91 per share, <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20251231__srt--TitleOfIndividualAxis__custom--FinancialAdvisoryServicesMember_zS0sC7DUusdc" title="Stock issued for service">200,000 shares for financial advisory services with a fair market value of $2.00 per share and 225,000 shares for advisory services with a fair market value of $1.00 per share. The total amount recorded in stockholder’s equity for these transactions was $1,007,000.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">1,925 issued at $4.00 per share and sold to outside investors at the expected price of the public offering. The Company has a receivable of $800 for the purchase of 200 of these shares issued and has a cash payment of $6,800 as of December 31, 2025 for the purchase of 1,725 of these shares issued. The total amount recorded in stockholder’s equity for these transactions was $6,800.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On November 14, 2025, the Company completed its initial public offering of 1,000,000 shares of common stock at a public offering price of $4.00 per share, generating gross proceeds of $4,000,000. Total offering costs were $764,308, consisting primarily of underwriting fees, legal fees, accounting fees, and other offering-related expenses. Net proceeds to the Company were approximately $3,235,692 after deducting underwriting discounts, commissions, and other offering expenses.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">25,000 shares were issued for consulting services in connection with the convertible promissory note with Greetree (Note 7), with a fair market value of $1.75 per share as of December 31, 2025. The total amount recorded in stockholder’s equity for this transaction was $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ConsultingServicesMember_zRwpBuO5Kttc" title="Stock issued for service, value">43,750.</td></tr></table> Preferred Stock – The Successor has 1,000,000 shares of preferred stock, par value $0.001 authorized and there were no preferred shares issued and outstanding as of December 31, 2025 and 2024. Common Stock Payable – The Company entered into consulting agreements under which it committed to issue shares of common stock for services rendered. As of December 31, 2025, certain shares had been earned but not yet issued and are presented as common stock payable. The Company entered into two consulting agreements: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="vertical-align: top; text-align: left"> <td style="width: 0.25in"> </td> <td style="width: 0.25in">●</td> <td style="text-align: justify">Under the first agreement, <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260324__20260324__us-gaap--TypeOfArrangementAxis__custom--FirstArrangementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6Jbf7g3lkG1" title="Number of shares issued">30,000 shares were committed with a total fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260324__20260324__us-gaap--TypeOfArrangementAxis__custom--FirstArrangementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zn58LHZANBCe" title="Number of shares issued, value">60,000. These shares were issued on March 24, 2026.</td></tr> <tr style="vertical-align: top; text-align: left"> <td> </td> <td>●</td> <td style="text-align: justify">Under the second agreement, <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260324__20260324__us-gaap--TypeOfArrangementAxis__custom--SecondArrangementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJdDSkSREqu8" title="Number of shares issued">300,000 shares were committed with a total fair value of $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260324__20260324__us-gaap--TypeOfArrangementAxis__custom--SecondArrangementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJCLtzRvn9P6" title="Number of shares issued, value">258,780. As of December 31, 2025, <span id="xdx_90A_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--SecondArrangementMember_z1DigklKFOE1" title="Shares vested">26,667 shares had vested, and the Company recognized $23,003 of stock-based compensation expense.</td></tr> </table> Warrants – In April 2024, the Company issued 2,110,000 warrants to purchase common stock at a price of $3.00 per share, expiring on April 15, 2029. The warrants are only settled in shares with no cash option and were issued as part of the private placement. During the year ended December 31, 2025, the Company issued an additional 230,000 warrants in connection with financing arrangements, consisting of: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"> <tr style="vertical-align: top"> <td style="width: 0.25in"> </td> <td style="text-align: justify; width: 0.25in">●</td> <td style="text-align: justify">200,000 warrants issued to Greentree Financial Group Inc. on August 6, 2025, with an exercise price of $4.00 per share and a term of five years. The warrants were valued at $155,154 with a relative fair value of $74,267 recorded as a discount on the convertible note and additional paid in capital; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">30,000 warrants issued to D. Boral Capital LLC on November 14, 2025, with an exercise price of $4.00 per share and a term of five years. The warrants were valued at $10,260 and netted with additional paid in capital as offering costs on the IPO.</td></tr> </table> As of December 31, 2025, the Company had a total of 2,340,000 warrants outstanding, with a weighted average price of $<span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250101__20251231_z33E0DkjjDwc" title="Weighted average price">3.10 and intrinsic value of $0. The fair value of the warrants using the Black-Scholes Model with the following variables: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Stock Price - $1.00- $1.75</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise Price - $<span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_ztzC2GaAMHVe" title="Exercise price">4.00 </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Volatility – <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z1SvexGAGHT4" title="Volatility minimum">72.30% - <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zT5U9julnG7l" title="Volatility maximum">74.18%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Term –<span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zSQc4zzYlCri" title="Term">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Risk Free Rate of Return – <span id="xdx_900_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z4LqqLAqrSGa" title="Risk free interest rate, minimum">3.74% - <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20250101__20251231__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zeNcmjpykj4h" title="Risk free interest rate, maximum">3.77%</td></tr> </table> Stock Options – During the year ended December 31, 2025, the Company granted an aggregate of <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zmKaaR6KpAk8" title="Stock option granted">175,000 stock options to directors. The options have exercise prices ranging from $<span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20251230__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zMeOnIDJdPG7" title="Stock option exercise price">1.13 to $<span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zUHWm0h4xyQ7" title="Stock option exercise price">1.24 per share, with a weighted-average exercise price of approximately $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zbU1HGOPYLlj" title="Weighted average exercise price">1.19 per share, and a contractual term of <span id="xdx_906_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dc_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zVo2AV41twdh" title="Contractual term">five years. The total grant-date fair value of the options issued during 2025 was approximately $103,348. The Company recognized stock-based compensation expense of $51,225 related to these grants during the year ended December 31, 2025. The remaining unamortized compensation expense of approximately $52,123 will be recognized over the remaining vesting period. As of December 31, 2025, the Company had <span id="xdx_901_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20251231_zkiJ6TMHFI1h" title="Stock options outstanding and exercisable">175,000 stock options outstanding and exercisable, with a weighted-average exercise price of approximately $<span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_iI_c20251231_zRjqsoCO4l7d" title="Weighted average exercise price">1.19 per share and a weighted-average remaining contractual life of approximately <span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_ziJXunY8001g" title="Contractual term">5 years, and an intrinsic value of $0. The fair value of the stock options using the Black-Scholes Model with the following variables. The expected term is calculated using a simplified method for plain vanilla options: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Stock Price - $1.13</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exercise Price - $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__srt--RangeAxis__srt--MinimumMember_zu8rgBP3Zpuc" title="Exercise price">1.13- $<span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__srt--RangeAxis__srt--MaximumMember_zS4AlYK285u4" title="Exercise price">1.243</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Volatility – <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMinimum_pid_dp_uPure_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_z45QaGOKb8z" title="Volatility minimum">84.77% - <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_pid_dp_uPure_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zF81hqlr7rG9" title="Volatility maximum">86.71%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Expected Term – <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__srt--RangeAxis__srt--MinimumMember_zJpVVRDBvNwa" title="Term, minimum">2.5 – <span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember__srt--RangeAxis__srt--MaximumMember_zVftmf5b8KFa" title="Term, maximum">2.75 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Risk Free Rate of Return – <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_pid_dp_uPure_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zG3kBlsi72Hg" title="Risk free interest rate, minimum">3.54% - <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_pid_dp_uPure_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--StockOptionMember_zJlGeHs9Y6Z2" title="Risk free interest rate, maximum">3.55%</td></tr> </table> Restricted Stock Units – During the year ended December 31, 2025, the Company granted an aggregate of <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_z1tNZtzpjrS" title="Stock option granted">822,592 restricted stock units (“RSUs”) to employees and service providers. The RSUs were granted at a fair value of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingPeriodIncreaseDecreaseWeightedAverageExercisePrice_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zN0dWv6vx5ug" title="Weighted average exercise price">1.13 per share and vest over periods through December 2026. The total grant-date fair value of the RSUs issued during 2025 was approximately $929,529. The Company recognized stock-based compensation expense of $<span id="xdx_901_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensation_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zhrIHKBDweNb" title="Stock based compensation expense">97,422 related to these RSUs during the year ended December 31, 2025. The remaining unrecognized compensation expense of approximately $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zvkxZrqwFkYi" title="Vesting">832,107 will be recognized over the remaining vesting period. As of December 31, 2025, the Company had <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zGUmRM5dytB5" title="Restricted stock unit">822,592 RSUs outstanding. Capital Contribution from Related Party – During the year ended December 31, 2025, the Company recognized $78,980 as a capital contribution to additional paid in capital related to the forgiveness of amounts previously payable to a related party. As of December 31, 2025, no amounts remained outstanding.

100000000

0.001

14761925

13110000

7600000

0.001

2110000

1.00

2500000

500000

1.00

400000

625000

200000

1.91

200000

2.00

225000

1.00

1007000

1925

4.00

800

200

6800

1725

6800

1000000

4.00

4000000

764308

3235692

25000

1.75

43750

1000000

0.001

30000

60000

300000

258780

26667

23003

2110000

3.00

2029-04-15

230000

200000

4.00

P5Y

155154

74267

30000

4.00

P5Y

10260

2340000

3.10

1.00

1.75

4.00

0.7230

0.7418

P5Y

0.0374

0.0377

175000

1.13

1.24

1.19

P5Y

103348

51225

52123

175000

1.19

P5Y

1.13

1.243

0.8477

0.8671

P2Y6M

P2Y9M

0.0354

0.0355

822592

1.13

929529

97422

832107

822592

78980

Note 12 – Segment Report Operating segments are defined as components of an enterprise for which separate financial information is available and regularly reviewed by the chief operating decision maker (“CODM”) in allocating resources and assessing performance. The Company has determined that its CODM is the Chief Executive Officer. In accordance with ASC 280, Segment Reporting, the CODM evaluates financial performance and allocates resources based on consolidated results of operations. The Company operates as a single reporting unit and does not manage its business by separate product lines, service lines, or geographic divisions for purposes of internal reporting. Accordingly, the Company has determined that it operates in one reportable segment. Substantially all of the Company’s operations and long-lived assets are located in the United States. <p id="xdx_892_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zLQukMLcS5Cc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Because the Company operates in one reportable segment, consolidated net revenues, operating loss, net loss, and total assets as presented in the consolidated financial statements represent segment results. Schedule of Reportable Segment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zMQ2BajYpzD2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240924_zYzZAH0F1uWe" style="border-bottom: Black 1pt solid; text-align: center">Predecessor From January 1 to September 24, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240925__20241231_ztHsNRleot35" style="border-bottom: Black 1pt solid; text-align: center">Successor From September 25 to December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zjJEwmSz63Kc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Gross profit (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,342</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(1,607</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Less:</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 id="xdx_409_eus-gaap--ProfessionalFees_zyUV2y1Y2JCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">243,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,652</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PayrollExpense_z6CtzjNWi9R3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,008,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">334,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">578,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zVArWp7v8TQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, general and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">931,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestIncomeExpenseNet_zmYJ0khKqrTb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest (income) expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,030</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--AmortizationOfDebtDiscountPremium_zF8IkrqB8uo7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</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">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ImpairmentLossOnIntellectualProperty_zit1SDAZ3nE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairment loss on Intellectual property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,550,000</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 id="xdx_403_eus-gaap--LossOnSaleOfInvestments_zD7hn6Sf6Cxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</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 id="xdx_40A_eus-gaap--LitigationSettlementGain_iN_di_zY0MEWen9gia" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on debt settlement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(175,000</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 id="xdx_401_eus-gaap--OtherNonoperatingIncome_iN_di_zNHxI6CGNcib" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr id="xdx_402_ecustom--SegmentNetLoss_iT_zB629yPVJ9Vg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Segment net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(6,278,191</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(654,640</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(862,791</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ReconciliationOfProfitOrLoss_zPc5q0Qqn3bh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciliation of profit or loss</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 id="xdx_40C_ecustom--AdjustmentsAndReconcilingItems_zRgNEQIvz3y7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Adjustments and reconciling items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_iT_z0pzzTOzWOh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Consolidated net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(6,278,191</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(654,640</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(862,791</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

<p id="xdx_892_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zLQukMLcS5Cc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Because the Company operates in one reportable segment, consolidated net revenues, operating loss, net loss, and total assets as presented in the consolidated financial statements represent segment results. Schedule of Reportable Segment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="2" id="xdx_49A_20250101__20251231_zMQ2BajYpzD2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the year ended December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240101__20240924_zYzZAH0F1uWe" style="border-bottom: Black 1pt solid; text-align: center">Predecessor From January 1 to September 24, 2024</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240925__20241231_ztHsNRleot35" style="border-bottom: Black 1pt solid; text-align: center">Successor From September 25 to December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zjJEwmSz63Kc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">Gross profit (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,342</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(1,607</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Less:</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 id="xdx_409_eus-gaap--ProfessionalFees_zyUV2y1Y2JCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">147,694</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">243,057</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116,652</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--PayrollExpense_z6CtzjNWi9R3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Payroll expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,008,394</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">334,644</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">578,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_zVArWp7v8TQ3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Selling, general and administrative expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">931,279</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">76,872</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,462</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestIncomeExpenseNet_zmYJ0khKqrTb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest (income) expense, net</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">19,166</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(10,030</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--AmortizationOfDebtDiscountPremium_zF8IkrqB8uo7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation and amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">300,000</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">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_ecustom--ImpairmentLossOnIntellectualProperty_zit1SDAZ3nE" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Impairment loss on Intellectual property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,550,000</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 id="xdx_403_eus-gaap--LossOnSaleOfInvestments_zD7hn6Sf6Cxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Loss on investment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">500,000</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 id="xdx_40A_eus-gaap--LitigationSettlementGain_iN_di_zY0MEWen9gia" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Gain on debt settlement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(175,000</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 id="xdx_401_eus-gaap--OtherNonoperatingIncome_iN_di_zNHxI6CGNcib" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"></td></tr> <tr id="xdx_402_ecustom--SegmentNetLoss_iT_zB629yPVJ9Vg" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Segment net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(6,278,191</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(654,640</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(862,791</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> <tr id="xdx_40D_ecustom--ReconciliationOfProfitOrLoss_zPc5q0Qqn3bh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reconciliation of profit or loss</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 id="xdx_40C_ecustom--AdjustmentsAndReconcilingItems_zRgNEQIvz3y7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Adjustments and reconciling items</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_iT_z0pzzTOzWOh3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Consolidated net loss</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(6,278,191</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(654,640</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(862,791</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

2342

-1607

147694

243057

116652

2008394 334644 578100

931279

76872

26462

19166

-10030

300000

150000

2550000

500000

175000

1000

-6278191 -654640 -862791

-6278191

-654640

-862791

Note 13 – Income Taxes We record tax positions as liabilities in accordance with ASC 740 and adjust these liabilities when our judgment changes as a result of the evaluation of new information not previously available. Because of the complexity of certain tax uncertainties, the ultimate resolution may result in a payment that is materially different from our current estimate of the recognized tax benefit liabilities. These differences, if any, will be reflected as increases or decreases to income tax expense in the period in which new information becomes available. As of December 31, 2025 and December 31, 2024, the Company has not recorded any uncertain tax positions in the accompanying financial statements. The effective U.S. federal corporate income tax rate for the years ended December 31, 2025 and 2024 was 21%. As of December 31, 2025, the Company had net operating loss carryforwards of approximately $7,141,162, compared to $862,971 as of December 31, 2024. These net operating losses may be carried forward indefinitely; however, their utilization may be subject to limitations under Section 382 of the Internal Revenue Code due to ownership changes and stock issuances. <p id="xdx_890_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zmwH1rM0u0Rg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The significant components of the Company’s deferred tax assets were as follows: Schedule of Deferred Tax Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_zr2QOAuI8CXa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zP9LOnvQTCZe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzkJ3_zYwwXsQn38sf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deferred Tax Asset</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,499,644</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">181,186</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzkJ3_zj72KuD5rmV7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation Allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,499,644</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(181,186</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzkJ3_zPPoL093X9x7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net Deferred Tax Asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; 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 style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of December 31, 2025, the Company recorded a deferred tax asset of $1,499,644 primarily related to federal net operating loss carryforwards. Due to the Company’s cumulative losses and the lack of sufficient positive evidence to support realization, management determined that it is more likely than not that the deferred tax asset will not be realized. Accordingly, a full valuation allowance of $1,499,644 has been recorded as of December 31, 2025. As of December 31, 2024, the Company recorded a full valuation allowance of $181,186 against its deferred tax assets. The Company recorded no provision for income taxes for the years ended December 31, 2025 and 2024 due to operating losses and the establishment of a full valuation allowance against its deferred tax assets.

0.21

7141162

862971

<p id="xdx_890_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zmwH1rM0u0Rg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">The significant components of the Company’s deferred tax assets were as follows: Schedule of Deferred Tax Assets <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20251231_zr2QOAuI8CXa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zP9LOnvQTCZe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsGross_iI_maDTANzkJ3_zYwwXsQn38sf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Deferred Tax Asset</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">1,499,644</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">181,186</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzkJ3_zj72KuD5rmV7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation Allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,499,644</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(181,186</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsNet_iTI_mtDTANzkJ3_zPPoL093X9x7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net Deferred Tax Asset</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1499644

181186

1499644

181186

1499644

181186

Note 14 - Subsequent events 1. On January 1, 2026, the Company entered into a license agreement, with Itonis Pharmaceuticals, a Nevada corporation pursuant to which the Company obtained an exclusive, worldwide license to manufacture, market and sell Itonis’ homeopathic Emesyl product. Under the terms of the agreement, the Company is obligated to pay an 8% royalty on net sales payable with thirty (30) days after the end of each calendar quarter. In addition, upon achieving each $<span id="xdx_909_eus-gaap--GainLossOnSalesOfLoansNet_c20260101__20260101__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zF7cl6Ry0qxl" title="Net sales payable">200,000 in sales, the Company is entitled to receive 7% of Itonis’s equity. As of the date of this report, no material activity has occurred pursuant to this agreement. 2. On January 5, 2026, Mr. Tyler Moore resigned as Chief Financial Officer of the Company. The resignation was accepted by the Board of Directors and was not the result of any disagreement with the Company on any matter relating to the Company’s operations, policies, or practices. 3. On March 12, 2026, the Company and Genesis One Holdings, LLC entered into a termination and fee waiver agreement in connection with a consulting agreement dated June 20, 2025 with a total fee payable of up to $<span id="xdx_90A_eus-gaap--GainLossOnSalesOfLoansNet_c20260312__20260312__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--GenesisOneHoldingsLLCMember_zJBr9A2Bv0W7" title="Net sales payable">200,000. The Company has previously paid $<span id="xdx_908_eus-gaap--PaymentsForAdvanceToAffiliate_c20260312__20260312__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--GenesisOneHoldingsLLCMember_zH5PqPL4hpnf" title="Advance payment">25,000, and the parties have agreed to terminate the agreement. Genesis One agreed to waive the remaining fee of $<span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260312__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--ConsultingAgreementMember__dei--LegalEntityAxis__custom--GenesisOneHoldingsLLCMember_zN3R71oS7NMf" title="Remaining fee">175,000, and no further amounts are due or payable by the Company under the agreement. 4. On March 24, 2026, the Company entered into an agreement with Corporate Profile LLC in connection with the termination of a prior investor relations agreement dated August 15, 2025 pursuant to which the Company agreed to issue <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260324__20260324__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--CorporateProfileLLCMember_zXtK55Jc6Y6j" title="Share issued">30,000 shares of its common stock as full and final settlement of all amounts due. The shares were issued on March 24, 2026, and upon such issuance, no further obligations remain between the parties. 5. On February 6, 2026, BK Investments LLC, an entity owned by the Company’s Chairman, Brian John, and the Company entered into a stock purchase agreement, effective March 19, 2026. Pursuant to the agreement the Company agreed to purchase and BK Investments agreed to sell its holdings of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260206__20260206__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--BKInvestmentsLLCMember_ze7afBgTnmJa" title="Share issued">1,250,000 shares of the Company’s common stock for an aggregate purchase price of $1,250,000 in cash. 6. On February 6, 2026, Dr. Glynn Wilson, the Company’s Chief Executive Officer and the Company entered into a stock purchase agreement, effective March 19, 2026. Pursuant to the agreement the Company agreed to purchase and Dr. Wilson agreed to sell his holdings of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260206__20260206__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--TitleOfIndividualAxis__custom--DrGlynnWilsonMember_zaQ5bFH1XLkc" title="Share issued">1,500,000 shares of the Company’s common stock for an aggregate purchase price of $750,000 in cash. 7. On March 10, 2026, the Company entered into a Settlement and Release Agreement (“Settlement Agreement”) with NovoDX Corporation to resolve certain disputes between the parties, concerning (i) <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260310__20260310__us-gaap--TypeOfArrangementAxis__custom--SettlementAndReleaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zFNYZf8s0mog" title="Shares issued">3,500,000 shares of Company’s common stock that NovoDX owns (the “CABR Shares”) and claims it has the right to sell without restriction; and (ii) assertions of fraud and misrepresentation by NovoDX with respect to the Research Collaboration and Exclusive License Agreement made and effective as of June 30 2024, between the parties (the “License Agreement”), which assertions NovoDX claims are false and baseless (the “Dispute”). Pursuant to the Settlement Agreement, the parties have agreed to settle the claims and matters related to the Dispute and agreed to mutual releases. Concurrent to the Settlement Agreement, the parties also entered into a stock purchase agreement effective March 19, 2026, pursuant to which stock purchase agreement, NovoDX agreed to sell to the Company and the Company agreed to purchase from NovoDX its holding of <span id="xdx_903_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20260310__20260310__us-gaap--TypeOfArrangementAxis__custom--SettlementAndReleaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z6ItWrtQnczi" title="Shares purchased">3,500,000 shares of the Company’s common stock for an aggregate purchase price of $<span id="xdx_903_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20260310__20260310__us-gaap--TypeOfArrangementAxis__custom--SettlementAndReleaseAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zOB1B9pweIK9" title="Shares purchased, value">1,075,000 in cash. 8. On March 17, 2026, the Company filed a Certificate of Designation for <span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20260317__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zJ7A9MDuXLvj" title="Preferred stock, shares authorized">4,000 shares of preferred stock designated the shares as Series A Convertible Preferred Stock, and establishing the rights, preferences and privileges of such shares, including a stated value of $<span id="xdx_904_eus-gaap--SharePrice_iI_c20260317__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zfuc0eSmj1C7" title="Share price">1,000 per share and an <span id="xdx_90C_eus-gaap--PreferredStockDividendRatePercentage_pid_dp_c20260317__20260317__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zdj7SszG2Yka" title="Dividend rate">8% dividend. 9. On March 19, 2026, <span id="xdx_903_eus-gaap--BusinessCombinationControlObtainedDescription_c20260319__20260319__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember_zLAujqzgGsfh" title="Business combination description">the Company entered into a securities purchase agreement in connection with a private investment in public equity financing of 3,789,474 shares of its Series A Convertible Preferred Stock, stated value $3,789,474 per share (the “Series A Preferred Stock”), equating to 3,789.74 Series A Convertible Preferred Shares which equates to a purchase price of $950 per share of Series A Preferred Stock with a stated value of $1,000 per share, after factoring in an original issue discount (“OID”) of 5%. The Series A Preferred Stock is convertible into common stock at a conversion price of $0.40 per share and 9,473,685 warrants to acquire up to 9,473,685 shares of Common Stock at an exercise price of $0.40 per share, for aggregate gross proceeds of approximately $3.6 million. About $3.075 million of the net proceeds were used or will be used to repurchase shares from certain insiders, aggregating to 6,250,000 shares of the Company’s Common Stock. The aggregate of 6,250,000 shares consists of (i)1,500,000 shares from Dr. Glynn Wilson, the Company’s Chief Executive Officer; (ii) 1,250,000 shares from BK Investments LLC, an entity owned by the Company’s Chairman, Brian John; and (iii) 3,500,000 shares from NovoDX, Inc. 10. On March 23, 2026, Greentree Financial Group Inc. converted amounts due under a convertible promissory note with an original principal amount of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20260323__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember_z5fIKC6jn9yf" title="Principal amount">200,000, dated August 6, 2025, into shares of the Company’s common stock. In connection with such conversion, the Company issued an aggregate of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260323__20260323__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--GreentreeFinancialGroupIncMember_zksNuN4h0Xgj" title="Share issued">299,581 shares of its common stock. 11. On March 29, 2026 the Board approved the appointment of Mr. Brian John to serve as the Interim Chief Financial Officer of the Company. The Board also approved and adopted an amendment to the Company’s Bylaws which reduces the number of shares required to constitute a quorum at a shareholder meeting of the Company, to provide that stockholders holding thirty-three and one-third percent (33 1/3%) of the Company’s outstanding capital stock entitled to vote at such meeting shall constitute a quorum (Section 2.06 of the Bylaws). Except as described above, management has determined that there were no other events occurring subsequent to December 31, 2025 that require adjustment to or disclosure in the accompanying financial statements.

200000

25000

175000

30000

1250000

1500000

750000

3500000

1075000

4000

1000

0.08

the Company entered into a securities purchase agreement in connection with a private investment in public equity financing of 3,789,474 shares of its Series A Convertible Preferred Stock, stated value $3,789,474 per share (the “Series A Preferred Stock”), equating to 3,789.74 Series A Convertible Preferred Shares which equates to a purchase price of $950 per share of Series A Preferred Stock with a stated value of $1,000 per share, after factoring in an original issue discount (“OID”) of 5%. The Series A Preferred Stock is convertible into common stock at a conversion price of $0.40 per share and 9,473,685 warrants to acquire up to 9,473,685 shares of Common Stock at an exercise price of $0.40 per share, for aggregate gross proceeds of approximately $3.6 million. About $3.075 million of the net proceeds were used or will be used to repurchase shares from certain insiders, aggregating to 6,250,000 shares of the Company’s Common Stock. The aggregate of 6,250,000 shares consists of (i)1,500,000 shares from Dr. Glynn Wilson, the Company’s Chief Executive Officer; (ii) 1,250,000 shares from BK Investments LLC, an entity owned by the Company’s Chairman, Brian John; and (iii) 3,500,000 shares from NovoDX, Inc.

200000

299581

the Board approved the appointment of Mr. Brian John to serve as the Interim Chief Financial Officer of the Company. The Board also approved and adopted an amendment to the Company’s Bylaws which reduces the number of shares required to constitute a quorum at a shareholder meeting of the Company, to provide that stockholders holding thirty-three and one-third percent (33 1/3%) of the Company’s outstanding capital stock entitled to vote at such meeting shall constitute a quorum (Section 2.06 of the Bylaws).