v3.26.1
ACQUISITION (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
SCHEDULE OF PRELIMINARY ALLOCATION OF FAIR VALUE PURCHASE PRICE

The following is our allocation of the fair value of the purchase price as of April 11, 2025:

 

     
Current assets  $47 
Intangible assets   934 
Accrued liabilities   (65)
Contingent liability   (600)
Deferred tax liability   (256)
Total net assets acquired   60 
Goodwill   5,165 
Total purchase price  $5,225 
SCHEDULE OF UNAUDITED PRO FORMA

The following tables present the pro forma combined results of operations of the Company and Lyvecom as though the acquisition occurred at the beginning of fiscal 2024 (in thousands, except per share amount and number of shares):

 

       
   Years Ended December 31, 
   2025   2024 
         
Pro forma revenues  $12,895   $1,291 
Pro forma net income (loss) attributable to common stockholders of Ton Strategy Company  $(149,743)  $(11,510)
Pro forma earnings per share – basic and diluted  $(5.95)  $(14.81)
Pro forma weighted-average shares used in computing earnings per share – basic and diluted   25,159,716    777,290