v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities    
Net income (loss) $ 68,888,442 $ (2,758,042)
Reconciliation of net income (loss) to cash used by operating activities:    
Amortization of right-of-use operating lease asset 564,045 0
Deferred tax expense 17,941,976 0
Changes in assets and liabilities:    
Accrued interest receivable (1,068,577) 0
Prepaid expenses and other current assets (53,180) (229,713)
Issuance of long-term note receivable (86,600,000) 0
Accounts payable 316,488 213,550
Payables to related parties 268,175 15,658
Operating lease obligation-related party (564,045) 0
Accrued and other liabilities (30,591) 42,168
Net cash used by operating activities (337,267) (2,716,379)
Cash flows from investing activities:    
Purchases of patents (30,740) (268,205)
Net cash used by investing activities (30,740) (268,205)
Cash flows from financing activities    
Contributions 5,005,000 3,052,191
Distributions paid (3,150,000) 0
Reverse merger acquisition 21,767 0
Net cash provided by financing activities 1,876,767 3,052,191
Net increase in cash and cash equivalents 1,508,760 67,607
Cash and cash equivalents, beginning of year 67,607 0
Cash and cash equivalents, end of year 1,576,367 67,607
Supplemental disclosure of cash flow information:    
Cash paid for interest 0 0
Cash paid for taxes 0 0
Non-cash investing and financing activities:    
Fair value of warrants issued for contract asset 2,394,598 0
Right-of-use and operating lease addition-related party $ 1,152,535 $ 0