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10-K true 2025-12-31 --12-31 2025 false 000-56299 MDwerks, Inc. DE 33-1095411 411 Walnut Street Suite 20125 Green Cove Springs FL 32043 (252) 501-0019 No No Yes Yes Non-accelerated Filer true false false false false 32290798 235610043 None Risk Management and Strategy As a smaller reporting company, we currently do not have formalized cybersecurity measures, a dedicated cybersecurity team or specific protocols in place to manage cybersecurity risks. Our approach to cybersecurity is in the developmental stage, and we have only begun to conduct comprehensive risk assessments, establish an incident response plan, and engage with external cybersecurity consultants for assessments or services. As of the date of this report, we have adopted an incident response plan which governs our assessment and response upon the occurrence of a material cybersecurity incident, including the process for informing senior management and our Board of Directors. Our Chief Executive Officer has been designated as the lead in implementing our incident response plan. Given our current stage of cybersecurity development, we have not experienced any significant cybersecurity incidents to date. However, we recognize that the absence of a formalized cybersecurity framework may leave us vulnerable to cyberattacks, data breaches and other cybersecurity incidents. Such events could potentially lead to unauthorized access to, or disclosure of, sensitive information, disrupt our business operations, result in regulatory fines or litigation costs and negatively impact our reputation among customers and partners. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zp3e3Ki5pHtk">We are in the process of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zcDjY0VmVTce">evaluating our cybersecurity needs and developing appropriate measures to enhance our cybersecurity posture. This includes considering the engagement of external cybersecurity experts to advise on best practices, conducting vulnerability assessments and developing an incident response strategy. Our goal is to establish a cybersecurity framework that is commensurate with our size, complexity and the nature of our operations, thereby reducing our exposure to cybersecurity risks. In addition, our board of directors will oversee any cybersecurity risk management framework and a dedicated committee of our board of directors will review and approve any cybersecurity policies, strategies and risk management practices. Despite our efforts to improve our cybersecurity measures, there can be no assurance that our initiatives will fully mitigate the risks posed by cyber threats. The landscape of cybersecurity risks is constantly evolving, and we will continue to assess and update our cybersecurity measures in response to emerging threats. We are in the process of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zcDjY0VmVTce">evaluating our cybersecurity needs and developing appropriate measures to enhance our cybersecurity posture. This includes considering the engagement of external cybersecurity experts to advise on best practices, conducting vulnerability assessments and developing an incident response strategy. Our goal is to establish a cybersecurity framework that is commensurate with our size, complexity and the nature of our operations, thereby reducing our exposure to cybersecurity risks. true Board of Directors <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_zpUEzMKnyU5g">The audit committee of the Company’s board of directors, with the input of management, oversees the Company’s internal controls, including internal controls designed to assess, identify, and manage material risks from cybersecurity threats. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_z8evtmHdEOhg">The audit committee is informed of material risks, when applicable, from cybersecurity threats by the Company’s Chief Executive Officer. Updates on cybersecurity matters, including material risks and threats, are provided to the Company’s audit committee, and the audit committee provides updates to the Company’s board of directors at regular board meetings. The audit committee of the Company’s board of directors, with the input of management, oversees the Company’s internal controls, including internal controls designed to assess, identify, and manage material risks from cybersecurity threats. The audit committee is informed of material risks, when applicable, from cybersecurity threats by the Company’s Chief Executive Officer Management <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleTextBlock_c20250101__20251231_zWkYMlK7OVI1">Under the oversight of the audit committee of the Company’s <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zS25wwPApnM1">board of directors, the Company’s Chief Executive Officer is primarily responsible for the assessment and management of material cybersecurity risks and establishing and maintaining adequate and effective internal controls covering cybersecurity matters. The audit committee of the Company’s board of directors, with the assistance of the Company’s Chief Executive Officer, is responsible for overseeing the establishment and effectiveness of controls and other procedures, including controls and procedures related to the public disclosure of material cybersecurity matters. As of the date of this report, other than the foregoing, the Company is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_907_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_zBfjKqaPIvjc">not aware of any cybersecurity incidents that have materially affected or are reasonably likely to materially affect the Company, including its business strategy, results of operations, or financial condition and that are required to be reported in this report. For further discussion of the risks associated with cybersecurity incidents, see the cybersecurity risk factors in Item 1A. Risk Factors in this report. Under the oversight of the audit committee of the Company’s <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskManagementPositionsOrCommitteesResponsibleFlag_dbT_c20250101__20251231_zS25wwPApnM1">board of directors, the Company’s Chief Executive Officer is primarily responsible for the assessment and management of material cybersecurity risks and establishing and maintaining adequate and effective internal controls covering cybersecurity matters. true false We have audited the accompanying consolidated balance sheets of MDwerks, Inc. (the Company) as of December 31, 2025 and 2024, and the related consolidated statements of operations, stockholders’ equity (deficit), and cash flows for each of the years in the two-year period ended December 31, 2025 and the related notes (collectively referred to as the “financial statements”). In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2025, in conformity with accounting principles generally accepted in the United States of America. M&K CPAS, PLLC The Woodlands, TX 2738

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<p id="xdx_800_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_z6pREb8vXRul" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1 - ORGANIZATION AND DESCRIPTION OF THE BUSINESS MDwerks, Inc. (collectively “MDWerks” the “Company,” “we,” “us,” “our,” “it,” or “MDWK”), a Delaware corporation, is a technology company pioneering the development of innovative energy wave solutions for industrial and other commercial enterprises. Our expertise in radio wave technologies and microwave technologies has led to multiple breakthroughs with applications both industrial and commercial. Our patented energy wave technology introduces a revolutionary approach to industrial processes by specific molecular targeting, which can be applied at precise and multiple locations in a system in ways that conventional single point heat sources cannot, resulting in improved efficiency, higher quality, and reduced processing time. In December 2023, we completed the acquisition of RF Specialties, LLC (“RFS”) and Two Trees Beverage Co. and its subsidiaries (“Two Trees”). Two Trees produces a variety of aged alcoholic beverages using an innovative rapid-aging system. This scalable technology results in all-natural, high-quality products, efficiently produced, with a reduced environmental impact. Our products are nearly indistinguishable from those that are traditionally aged. Two Trees created a proprietary process that mirrors and accelerates the natural aging process that occurs when alcohol is aged in wooden barrels over time. The true art of our craft spirits lives within the balance between the grain selection, local water, and the full-bodied flavors from our toasted wood chip varieties. Our wood chips are selected to pair with specific grains and toasted to just the right char, bringing rich flavor profiles to life with a hint of smoke. RFS is an innovative company pushing the boundaries of sustainable Radio Frequency applications. For over 14 years, RF Specialties has addressed companies’ most pressing challenges by implementing automated Radio Frequency Technology in a sustainable way and reducing energy costs and increasing speed to market when compared to traditional methods. By bringing Radio Frequency applications to market RFS has successfully elevated a wide range of industries including structural engineering, food & beverage, and manufacturing.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation - The financial statements present the financial position, results of operations and cash flows of the Company in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Two Trees Beverage Company, Prost Beverage Co, Radio Aged Beer LLC, RF Kettle Company LLC, Two Trees Distilling Company, RAS LLC, (collectively referred to as “Two Trees”) and RF Specialties, LLC. All intercompany accounts, transactions and balances have been eliminated in consolidation. Cash and Cash Equivalents - The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. The Company had $211,948 cash equivalents at December 31, 2025 and $11,159 cash at December 31, 2024. Use of Estimates and Assumptions - The preparation of financial statements in accordance with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of expenses during the reporting period. Actual results can, and in many cases will, differ from those estimates. Accounts Receivable and the Allowances for Credit losses - Accounts receivable are recorded in the period when the right to receive payment or other consideration becomes unconditional. Accounts receivable are recorded at the invoiced amount and do not earn interest. The Company maintains an allowance for credit losses based upon the best estimate of probable credit losses in existing accounts receivable. The Company determines the allowance based upon individual accounts when information indicates the customers may have an inability to meet their financial obligations, as well as historical collection and write-off experience. The Company had an accounts receivable balance of $43,489 net of $10,627 allowance for doubtful accounts as of December 31, 2025. The Company had an accounts receivable balance of $109,142 net of $26,710 allowance for doubtful accounts as of December 31, 2024. The Company recognized credit losses of $8,056 and $39,176 during the year ended December 31, 2025 and 2024, respectively. As of December 31, 2025, the Company had four customers that accounted for 35%, 23%, 14%, and 14% of total accounts receivable. As of December 31, 2024, the Company had two customers that accounted for 50% and 10% of total accounts receivable. Prepaid Expenses and Other Assets - Prepaid expenses primarily consist of prepaid purchases, insurance, income tax refund receivable, and various other expenses. These amounts are recognized as an expense in the period the related service or benefit is received. Inventory - Inventories primarily consist of bulk and bottled liquor and raw materials and are stated at the lower of cost or market. Cost is determined using an average costing methodology, which approximates cost under the first-in, first-out (“FIFO”) method. A portion of the Company’s finished goods inventory is held in warehouses located in several states that maintain control over the alcohol beverage distribution process until it is sold into the retail distribution channel within those states. The Company regularly monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related inventory. During the year ended December 31, 2025 and 2024, the Company recognized an impairment of $140,067 and $0, respectively, related to certain barrel inventory with a market price below the Company’s carrying value. Property and Equipment - Property and equipment are recorded at cost. Depreciation of property and equipment is calculated on a straight-line basis over the estimated useful lives of the assets. Furniture and fixture assets are depreciated over <span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z80xvHYJrKEf" style="display: none" title="Estimated useful lives">5 five years, vehicles are depreciated over <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zfww091FDzdj" style="display: none" title="Estimated useful lives">5 five years, and computer and equipment are depreciated over <span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zWhtMrV0XLh2" style="display: none" title="Estimated useful lives">3 three years. Expenditures for renewals and betterments that extend the useful lives of or improve existing property or equipment are capitalized. Expenditures for maintenance and repairs are expensed as incurred. Depreciation is recorded using the straight-line method over the estimated useful lives of the assets as follows: SCHEDULE OF PROPERTY AND EQUIPMENT <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: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%">Category</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Estimated Useful Lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Machinery and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zEBtIrRuWck8" title="Estimated useful lives">3-<span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zfADCvP0B4Vb" title="Estimated useful lives">7 years</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">Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture & Fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1GRROjgkzhb" title="Estimated useful lives">5 years</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">Computers</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3 years</td></tr> </table> Leasehold improvements are depreciated over the shorter period of their estimated useful life or term of the lease. Intangible Assets - Intangible assets, consisting of trade names, developed technology, and customer relationships, are accounted for in accordance with ASC 350 “Intangibles - Goodwill and Other”. Intangible assets that have finite lives are amortized using the straight-line method over their estimated useful lives of 3 three to fifteen years. Goodwill - Goodwill represents the excess of acquisition cost over the fair value of the net tangible and intangible assets acquired. Goodwill is not amortized and is subject to annual impairment testing on or between annual tests if an event or change in circumstance occurs that would more likely than not reduce the fair value of a reporting unit below its carrying value. In testing for goodwill impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances lead to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events and circumstances, the Company concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, it can conclude the assessment. If the Company concludes otherwise, the Company is required to perform a quantitative analysis to determine the amount of impairment. A quantitative analysis is performed at the reporting unit level by comparing the estimated fair value of a reporting unit with its respective carrying value to determine the amount of impairment, if any. The Company has determined that it has two reporting units. During the years ended December 31, 2025, and 2024, no impairment expense was recognized. Impairment of Long-Lived Assets - Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair market value of the assets. During the years ended December 31, 2025, and 2024, no impairment expense was recognized. Leases - Management determines if an arrangement is a lease at the inception of the agreement. Operating leases are included in operating lease right-of-use (ROU) assets and operating lease liability on the accompanying consolidated balance sheet. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company uses the rate implicit in the lease agreement, when available, or a discount rate based on the information available at the commencement date in determining the present value of lease payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Revenue Recognition - Net sales from Two Trees include liquor and related products, less excise taxes and customer programs and incentives. Sales from RF Specialties, LLC will include product and services related to sustainable Radio Frequency applications to a wide range of industries including structural engineering, food & beverage, and manufacturing. The Company recognizes revenue by applying the following steps in accordance with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. The Company recognizes sales when liquor products are shipped from a warehouse directly to wholesale customers (except in the case of a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission, the Company recognizes sales upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail locations, other than customary rights of return. The Company also performs aging services for certain customers, with revenue recognized upon completion of the aged product. For service revenue within the Company’s radio frequency applications, the Company recognizes revenue as the services are provided to the customer. The Company’s contracts typically have a single performance obligation, and do not contain a significant financing component. The Company recognizes deferred revenue for performance obligations not yet satisfied, primarily related to liquor sales not yet shipped. As of December 31, 2025, the Company had $457,158 in unsatisfied performance obligations that it expects to satisfy over the next 12 months, with $368,754 related to its liquor business and $88,425 related to RFS. As of December 31, 2024, the Company had $226,066 in unsatisfied performance obligations. For the year ended December 31, 2025, two of the Company’s customer accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z4BiuKnCLxe9" title="Concentration risk, percentage">26% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zy9aYPls8QR9" title="Concentration risk, percentage">10% of total revenue, with the customers being in the RF Specialties business and Two Trees Distilling, respectively. For the year ended December 31, 2024, the Company has one customer in its RFS business who accounted for <span id="xdx_90A_ecustom--RevenueRecognitionPercentage_dp_uPure_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesLLCMember_zydRE7zq3YW8" title="Revenue recognition percentage">25% of total revenue. Income Taxes - The Company complies with the accounting and reporting requirements of US GAAP in accounting for income taxes. The Company uses the asset and liability approach to financial reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in future taxable or deductible amounts and are based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred income tax assets to the amount expected to be realized. The Company also complies with US GAAP in accounting for uncertain tax positions. A tax benefit from an uncertain position may be recognized only if it is “more likely than not” that the position is sustainable based on its technical merits. Based on its analysis, the Company has determined that it has not incurred any liability for unrecognized tax benefits as of December 31, 2025 and December 31, 2024. However, the Company’s conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analyses of and changes to tax laws, regulations, and interpretations thereof. The Company recognizes interest and penalties related to unrecognized tax benefits in interest expense and other expenses, respectively. No interest expense or penalties have been recognized as of and for the years ended December 31, 2025 and December 31, 2024. Loss Per Share -Earnings per share is computed based on the weighted average number of common shares outstanding. Basic (loss) per share excludes dilution and is computed by dividing (loss) available to common stockholders by the weighted average common shares outstanding for the year. Diluted 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 or resulted in the issuance of common stock that then shared in the earnings of the entity. In the fiscal years ended December 31, 2025 and December 31, 2024, there were no options, warrants or derivative securities outstanding. Fair value of financial instruments - The Company measures its financial and non-financial assets and liabilities, as well as makes related disclosures, in accordance with FASB Accounting Standards Codification No. 820, Fair Value Measurement (“ASC 820”), which provides guidance with respect to valuation techniques to be utilized in the determination of fair value of assets and liabilities. Approaches include, (i) the market approach (comparable market prices), (ii) the income approach (present value of future income or cash flow), and (iii) the cost approach (cost to replace the service capacity of an asset or replacement cost). ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one more significant inputs or significant value drivers are unobservable. The carrying values of the Company’s accounts payable and accrued liabilities, advances payable, and convertible notes payable, approximate their fair value due to their short-term nature. The Company has no assets or liabilities measured at fair value on a recurring basis. The Company’s goodwill and intangible assets were valued using level 3 inputs at the time of acquisition. Research and Development Expenses - The Company records research and development expenses in the period in which they are incurred as a component of product development expenses. Stock-Based Compensation - The Company measures stock-based compensation at the estimated fair value on the grant date and recognizes the amortization of stock-based compensation expense on a straight-line basis over the requisite service period, or when it is probable criteria will be achieved for performance-based awards. Fair value is determined based on assumptions related to the fair value of the Company common stock, stock volatility and risk-free rate of return. The Company has elected to recognize forfeitures when realized. Excise Taxes - The Company is responsible for compliance with the Alcohol and Tobacco Tax and Trade Bureau (“TTB”) regulations, which includes making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcoholic beverages in varying amounts. The Company calculates its excise tax expense based upon units produced and on its understanding of the applicable excise tax laws. Excise taxes totaled $32,423 and $32,127 for the years ended December 31, 2025, and 2024, respectively, included in general and administrative expenses. Segment Reporting - In November 2023, the Financial Accounting Standard Board (“FASB”) issued ASU 2023-07, Improvements to Reportable Segment Disclosures, which amends the existing segment reporting guidance (ASC Topic 280) to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount for other segment items by reportable segment and a description of its composition, the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources. Reclassifications – Certain prior period amounts have been reclassified to conform to current period presentation. Going Concern - These financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. As reflected in the accompanying financial statements, the Company had a net loss of $3,797,990 and an accumulated deficit of $6,158,495 as of and for the year ended December 31, 2025. Although management believes that it will be able to successfully execute its business strategy, which includes third party financing and the raising of capital to meet the Company’s future liquidity needs, there can be no assurances in this regard. These matters raise substantial doubt about the Company’s ability to continue as a going concern. Recently Issued Accounting Pronouncements - 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 financial position or results of operations upon adoption. In November 202, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (DISE), requiring additional disclosure of the nature of expenses included in the income statement. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. The amendments in this update are effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of our pending adoption of this standard on our consolidated financial statements.

Basis of Presentation - The financial statements present the financial position, results of operations and cash flows of the Company in accordance with accounting principles generally accepted in the United States of America (“US GAAP”). The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries, Two Trees Beverage Company, Prost Beverage Co, Radio Aged Beer LLC, RF Kettle Company LLC, Two Trees Distilling Company, RAS LLC, (collectively referred to as “Two Trees”) and RF Specialties, LLC. All intercompany accounts, transactions and balances have been eliminated in consolidation.

Cash and Cash Equivalents - The Company considers all highly liquid instruments with original maturities of three months or less when acquired, to be cash equivalents. The Company had $211,948 cash equivalents at December 31, 2025 and $11,159 cash at December 31, 2024.

211948

11159

Use of Estimates and Assumptions - The preparation of financial statements in accordance with US GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of expenses during the reporting period. Actual results can, and in many cases will, differ from those estimates.

Accounts Receivable and the Allowances for Credit losses - Accounts receivable are recorded in the period when the right to receive payment or other consideration becomes unconditional. Accounts receivable are recorded at the invoiced amount and do not earn interest. The Company maintains an allowance for credit losses based upon the best estimate of probable credit losses in existing accounts receivable. The Company determines the allowance based upon individual accounts when information indicates the customers may have an inability to meet their financial obligations, as well as historical collection and write-off experience. The Company had an accounts receivable balance of $43,489 net of $10,627 allowance for doubtful accounts as of December 31, 2025. The Company had an accounts receivable balance of $109,142 net of $26,710 allowance for doubtful accounts as of December 31, 2024. The Company recognized credit losses of $8,056 and $39,176 during the year ended December 31, 2025 and 2024, respectively. As of December 31, 2025, the Company had four customers that accounted for 35%, 23%, 14%, and 14% of total accounts receivable. As of December 31, 2024, the Company had two customers that accounted for 50% and 10% of total accounts receivable.

43489

10627

109142

26710

8056

39176

0.35 0.23 0.14 0.14 0.50 0.10 Prepaid Expenses and Other Assets - Prepaid expenses primarily consist of prepaid purchases, insurance, income tax refund receivable, and various other expenses. These amounts are recognized as an expense in the period the related service or benefit is received.

Inventory - Inventories primarily consist of bulk and bottled liquor and raw materials and are stated at the lower of cost or market. Cost is determined using an average costing methodology, which approximates cost under the first-in, first-out (“FIFO”) method. A portion of the Company’s finished goods inventory is held in warehouses located in several states that maintain control over the alcohol beverage distribution process until it is sold into the retail distribution channel within those states. The Company regularly monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related inventory. During the year ended December 31, 2025 and 2024, the Company recognized an impairment of $140,067 and $0, respectively, related to certain barrel inventory with a market price below the Company’s carrying value.

140067

Property and Equipment - Property and equipment are recorded at cost. Depreciation of property and equipment is calculated on a straight-line basis over the estimated useful lives of the assets. Furniture and fixture assets are depreciated over <span id="xdx_90A_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z80xvHYJrKEf" style="display: none" title="Estimated useful lives">5 five years, vehicles are depreciated over <span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zfww091FDzdj" style="display: none" title="Estimated useful lives">5 five years, and computer and equipment are depreciated over <span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zWhtMrV0XLh2" style="display: none" title="Estimated useful lives">3 three years. Expenditures for renewals and betterments that extend the useful lives of or improve existing property or equipment are capitalized. Expenditures for maintenance and repairs are expensed as incurred. Depreciation is recorded using the straight-line method over the estimated useful lives of the assets as follows: SCHEDULE OF PROPERTY AND EQUIPMENT <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: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%">Category</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Estimated Useful Lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Machinery and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zEBtIrRuWck8" title="Estimated useful lives">3-<span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zfADCvP0B4Vb" title="Estimated useful lives">7 years</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">Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture & Fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1GRROjgkzhb" title="Estimated useful lives">5 years</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">Computers</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3 years</td></tr> </table> Leasehold improvements are depreciated over the shorter period of their estimated useful life or term of the lease.

P5Y

P3Y

SCHEDULE OF PROPERTY AND EQUIPMENT <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: bottom; background-color: white"> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%">Category</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 49%; text-align: center">Estimated Useful Lives</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Machinery and equipment</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MinimumMember_zEBtIrRuWck8" title="Estimated useful lives">3-<span id="xdx_905_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember__srt--RangeAxis__srt--MaximumMember_zfADCvP0B4Vb" title="Estimated useful lives">7 years</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">Vehicles</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">5 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: #CCEEFF"> <td style="font: 10pt Times New Roman, Times, Serif">Furniture & Fixtures</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z1GRROjgkzhb" title="Estimated useful lives">5 years</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">Computers</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">3 years</td></tr> </table>

P3Y

P7Y

P5Y

P3Y

Intangible Assets - Intangible assets, consisting of trade names, developed technology, and customer relationships, are accounted for in accordance with ASC 350 “Intangibles - Goodwill and Other”. Intangible assets that have finite lives are amortized using the straight-line method over their estimated useful lives of 3 three to fifteen years.

P3Y

P15Y

Goodwill - Goodwill represents the excess of acquisition cost over the fair value of the net tangible and intangible assets acquired. Goodwill is not amortized and is subject to annual impairment testing on or between annual tests if an event or change in circumstance occurs that would more likely than not reduce the fair value of a reporting unit below its carrying value. In testing for goodwill impairment, the Company has the option to first assess qualitative factors to determine whether the existence of events or circumstances lead to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events and circumstances, the Company concludes that it is not more likely than not that the fair value of a reporting unit is less than its carrying amount, it can conclude the assessment. If the Company concludes otherwise, the Company is required to perform a quantitative analysis to determine the amount of impairment. A quantitative analysis is performed at the reporting unit level by comparing the estimated fair value of a reporting unit with its respective carrying value to determine the amount of impairment, if any. The Company has determined that it has two reporting units. During the years ended December 31, 2025, and 2024, no impairment expense was recognized.

Impairment of Long-Lived Assets - Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to future net cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair market value of the assets. During the years ended December 31, 2025, and 2024, no impairment expense was recognized.

Leases - Management determines if an arrangement is a lease at the inception of the agreement. Operating leases are included in operating lease right-of-use (ROU) assets and operating lease liability on the accompanying consolidated balance sheet. The Company’s lease agreements do not contain any material residual value guarantees or material restrictive covenants. ROU assets represent the Company’s right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease. The operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company uses the rate implicit in the lease agreement, when available, or a discount rate based on the information available at the commencement date in determining the present value of lease payments. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option.

Revenue Recognition - Net sales from Two Trees include liquor and related products, less excise taxes and customer programs and incentives. Sales from RF Specialties, LLC will include product and services related to sustainable Radio Frequency applications to a wide range of industries including structural engineering, food & beverage, and manufacturing. The Company recognizes revenue by applying the following steps in accordance with Accounting Standards Codification (“ASC”) Topic 606 – Revenue from Contracts with Customers: (1) identify the contract with a customer; (2) identify the performance obligations in the contract; (3) determine the transaction price; (4) allocate the transaction price to each performance obligation in the contract; and (5) recognize revenue when each performance obligation is satisfied. The Company recognizes sales when liquor products are shipped from a warehouse directly to wholesale customers (except in the case of a consignment sale). For consignment sales, which include sales to the Oregon Liquor Control Commission, the Company recognizes sales upon the consignee’s shipment to the customer. Postage and handling charges billed to customers are also recognized as sales upon shipment of the related merchandise. Shipping terms are generally FOB shipping point, and title passes to the customer at the time and place of shipment or purchase by customers at a retail location. For consignment sales, title passes to the consignee concurrent with the consignee’s shipment to the customer. The customer has no cancellation privileges after shipment or upon purchase at retail locations, other than customary rights of return. The Company also performs aging services for certain customers, with revenue recognized upon completion of the aged product. For service revenue within the Company’s radio frequency applications, the Company recognizes revenue as the services are provided to the customer. The Company’s contracts typically have a single performance obligation, and do not contain a significant financing component. The Company recognizes deferred revenue for performance obligations not yet satisfied, primarily related to liquor sales not yet shipped. As of December 31, 2025, the Company had $457,158 in unsatisfied performance obligations that it expects to satisfy over the next 12 months, with $368,754 related to its liquor business and $88,425 related to RFS. As of December 31, 2024, the Company had $226,066 in unsatisfied performance obligations. For the year ended December 31, 2025, two of the Company’s customer accounted for <span id="xdx_909_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerOneMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_z4BiuKnCLxe9" title="Concentration risk, percentage">26% and <span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20251231__srt--MajorCustomersAxis__custom--CustomerTwoMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--SalesRevenueNetMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CustomerConcentrationRiskMember_zy9aYPls8QR9" title="Concentration risk, percentage">10% of total revenue, with the customers being in the RF Specialties business and Two Trees Distilling, respectively. For the year ended December 31, 2024, the Company has one customer in its RFS business who accounted for <span id="xdx_90A_ecustom--RevenueRecognitionPercentage_dp_uPure_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesLLCMember_zydRE7zq3YW8" title="Revenue recognition percentage">25% of total revenue.

457158

368754

88425

226066

0.26

0.10

0.25

Income Taxes - The Company complies with the accounting and reporting requirements of US GAAP in accounting for income taxes. The Company uses the asset and liability approach to financial reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax basis of assets and liabilities that will result in future taxable or deductible amounts and are based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred income tax assets to the amount expected to be realized. The Company also complies with US GAAP in accounting for uncertain tax positions. A tax benefit from an uncertain position may be recognized only if it is “more likely than not” that the position is sustainable based on its technical merits. Based on its analysis, the Company has determined that it has not incurred any liability for unrecognized tax benefits as of December 31, 2025 and December 31, 2024. However, the Company’s conclusions may be subject to review and adjustment at a later date based on factors including, but not limited to, on-going analyses of and changes to tax laws, regulations, and interpretations thereof. The Company recognizes interest and penalties related to unrecognized tax benefits in interest expense and other expenses, respectively. No interest expense or penalties have been recognized as of and for the years ended December 31, 2025 and December 31, 2024.

Loss Per Share -Earnings per share is computed based on the weighted average number of common shares outstanding. Basic (loss) per share excludes dilution and is computed by dividing (loss) available to common stockholders by the weighted average common shares outstanding for the year. Diluted 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 or resulted in the issuance of common stock that then shared in the earnings of the entity. In the fiscal years ended December 31, 2025 and December 31, 2024, there were no options, warrants or derivative securities outstanding.

Fair value of financial instruments - The Company measures its financial and non-financial assets and liabilities, as well as makes related disclosures, in accordance with FASB Accounting Standards Codification No. 820, Fair Value Measurement (“ASC 820”), which provides guidance with respect to valuation techniques to be utilized in the determination of fair value of assets and liabilities. Approaches include, (i) the market approach (comparable market prices), (ii) the income approach (present value of future income or cash flow), and (iii) the cost approach (cost to replace the service capacity of an asset or replacement cost). ASC 820 utilizes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels. The following is a brief description of those three levels: Level 1: Observable inputs such as quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2: Inputs other than quoted prices that are observable, either directly or indirectly. These include quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in markets that are not active. Level 3: Unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one more significant inputs or significant value drivers are unobservable. The carrying values of the Company’s accounts payable and accrued liabilities, advances payable, and convertible notes payable, approximate their fair value due to their short-term nature. The Company has no assets or liabilities measured at fair value on a recurring basis. The Company’s goodwill and intangible assets were valued using level 3 inputs at the time of acquisition.

Research and Development Expenses - The Company records research and development expenses in the period in which they are incurred as a component of product development expenses.

Stock-Based Compensation - The Company measures stock-based compensation at the estimated fair value on the grant date and recognizes the amortization of stock-based compensation expense on a straight-line basis over the requisite service period, or when it is probable criteria will be achieved for performance-based awards. Fair value is determined based on assumptions related to the fair value of the Company common stock, stock volatility and risk-free rate of return. The Company has elected to recognize forfeitures when realized.

Excise Taxes - The Company is responsible for compliance with the Alcohol and Tobacco Tax and Trade Bureau (“TTB”) regulations, which includes making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcoholic beverages in varying amounts. The Company calculates its excise tax expense based upon units produced and on its understanding of the applicable excise tax laws. Excise taxes totaled $32,423 and $32,127 for the years ended December 31, 2025, and 2024, respectively, included in general and administrative expenses.

32423

32127

Segment Reporting - In November 2023, the Financial Accounting Standard Board (“FASB”) issued ASU 2023-07, Improvements to Reportable Segment Disclosures, which amends the existing segment reporting guidance (ASC Topic 280) to improve reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, an amount for other segment items by reportable segment and a description of its composition, the title and position of the CODM and an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and deciding how to allocate resources.

Reclassifications – Certain prior period amounts have been reclassified to conform to current period presentation.

Going Concern - These financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the discharge of liabilities in the normal course of business for the foreseeable future. As reflected in the accompanying financial statements, the Company had a net loss of $3,797,990 and an accumulated deficit of $6,158,495 as of and for the year ended December 31, 2025. Although management believes that it will be able to successfully execute its business strategy, which includes third party financing and the raising of capital to meet the Company’s future liquidity needs, there can be no assurances in this regard. These matters raise substantial doubt about the Company’s ability to continue as a going concern.

-3797990

-6158495

Recently Issued Accounting Pronouncements - 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 financial position or results of operations upon adoption. In November 202, the FASB issued ASU 2024-03, Disaggregation of Income Statement Expenses (DISE), requiring additional disclosure of the nature of expenses included in the income statement. The new standard requires disclosures about specific types of expenses included in the expense captions presented on the face of the income statement as well as disclosures about selling expenses. The amendments in this update are effective for annual periods beginning after December 15, 2026 and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The Company is currently evaluating the impact of our pending adoption of this standard on our consolidated financial statements.

NOTE 3 - INVENTORY Inventories primarily consist of bulk and bottled liquor and raw materials and are stated at the lower of cost or market. Cost is determined using an average costing methodology, which approximates cost under the first-in, first-out (“FIFO”) method. A portion of the Company’s finished goods inventory is held in warehouses located in several states that maintain control over the alcohol beverage distribution process until it is sold into the retail distribution channel within those states. The Company regularly monitors inventory quantities on hand and records write-downs for excess and obsolete inventories based primarily on the Company’s estimated forecast of product demand and production requirements. Such write-downs establish a new cost basis of accounting for the related inventory. Inventories consisted of the following as of December 31: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_z350PfCFsqM2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zXmTJ8SAGF9g" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryRawMaterials_iI_maINzek9_zJIbkFkF5uKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Raw materials and packaging</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">832,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">38,189</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryFinishedGoods_iI_maINzek9_zbtqP0vgL6nj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finished goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,674</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryValuationReserves_iNI_di_msINzek9_zHO3ylU6qQ5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Inventory 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">(135,624</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_401_eus-gaap--InventoryNet_iTI_mtINzek9_zfModaGh4URh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">820,956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">236,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On January 27, 2025, the Company’s wholly owned subsidiary, Two Trees Beverage Company and Brown Water Bourbon Xchange, LLC, a Kentucky Limited Liability Company entered into an Asset Purchase Agreement. According to the terms of the Agreement, Brown Water Bourbon Xchange, LLC sold to the Company 680 barrels of whiskey in exchange for <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250127__20250127__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember_zquq4zH7JzQ4" title="Number of restricted shares issued">5,000,000 restricted shares of Common Stock of the Company, with a fair value of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20250127__20250127__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember_zWYtQqamXRag" title="Fair value of restricted stock">850,000 based on the closing price of the Company’s common stock at the agreement date. During the year ended December 31, 2025, the Company recognized an impairment of $140,067 related to barrel inventory with a market price below the Company’s carrying value.

Inventories consisted of the following as of December 31: SCHEDULE OF INVENTORY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20251231_z350PfCFsqM2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20241231_zXmTJ8SAGF9g" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_eus-gaap--InventoryRawMaterials_iI_maINzek9_zJIbkFkF5uKj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Raw materials and packaging</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">832,285</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">38,189</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--InventoryFinishedGoods_iI_maINzek9_zbtqP0vgL6nj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Finished goods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">124,295</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,674</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--InventoryValuationReserves_iNI_di_msINzek9_zHO3ylU6qQ5e" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Inventory 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">(135,624</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_401_eus-gaap--InventoryNet_iTI_mtINzek9_zfModaGh4URh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total inventories</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">820,956</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">236,863</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

832285

38189

124295

198674

135624

820956

236863

680

5000000

850000

140067

NOTE 4 – FIXED ASSETS, NET Fixed assets, net consisted of the following as of December 31: SCHEDULE OF FIXED ASSETS, NET <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_49F_20251231_zOtjcUM9i0J5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">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_499_20241231_z1JE3RDhJiPa" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zaMkDhqryqz5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Machinery and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">647,369</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">552,905</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zSkJ44vFUL7c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">262,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">253,851</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zdlTYBW4xtU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,497</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ConstructionInProgressMember_zGve2kwD3jL3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Construction in process</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">843,471</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--PropertyPlantAndEquipmentGross_iI_maPPAENzbnK_zvlWqOJJxoG9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,764,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">780,603</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzbnK_zJ73p2qaCrik" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</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">(495,672</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">(232,228</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzbnK_zqpLBYAxKb1b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,268,555</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">585,025</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense totaled $263,444 and $233,254 for the years ended December 31, 2025, and 2024, respectively. Two Trees entered into two contracts with two spirit companies for the deployment and license of our proprietary Spirits Rapid Aging System (“SRAS”). The first contract is for the building and deployment of SRAS at the customer’s facilities within the next three months, with the potential for additional SRAS deployments in the next 12 months. The second contract is for the building and deployment of SRAS at the customer’s facilities within the next six to nine months, with the potential for additional SRAS deployments in the next 12 months. Under both agreements, RFS will assemble the SRAS units and provide ongoing machine servicing and maintenance, thereby is entitled to receive recurring monthly license payments from the customers for use of the SRAS units. The Company is constructing the machines which it expects to be deployed by the end of the second quarter of fiscal year ended December 31, 2026. On August 25, 2023, the Company entered an asset purchase agreement with an unrelated company, Dream Workz Automotive LLC, a Colorado limited liability company (“Dream Workz”). Pursuant to this agreement, the Company sold certain tangible manufacturing assets to Dream Workz for a purchase price of $<span id="xdx_90C_eus-gaap--ProceedsFromSaleOfPropertyPlantAndEquipment_c20230825__20230825__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamWorkzAutomotiveLLCMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zNyeem5MlHU5" title="Sale of property plant and equipment">195,000 (the “Purchase Price”). The Purchase Price was paid in a combination of cash in the amount of $<span id="xdx_904_eus-gaap--BusinessCombinationConsiderationTransferred1_c20230825__20230825__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamWorkzAutomotiveLLCMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zuvUhoBxHDu" title="Consideration of cash">100,000 and a promissory note in the amount of $<span id="xdx_908_eus-gaap--NotesPayable_iI_c20230825__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamWorkzAutomotiveLLCMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zZq7JXHCMBn3" title="Notes payable">95,000 (the “Note”). The Note is unsecured and bears interest at the rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20230825__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamWorkzAutomotiveLLCMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zm0oQXPHsw67" title="Interest rate">8% per annum commencing as of August 25, 2023. The Note matured on <span id="xdx_904_eus-gaap--DebtInstrumentMaturityDate_dd_c20230825__20230825__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DreamWorkzAutomotiveLLCMember__us-gaap--TypeOfArrangementAxis__custom--PurchaseAgreementMember_zjsMo7Vi9iO2" title="Maturity date">August 25, 2029 and is due in full at maturity. During the year ended December 31, 2024, the Company recognized a loss on impairment of the note receivable and accrued interest totaling $97,533. Asset purchase agreements Prior to its acquisition by the Company on December 27, 2023, RFS entered into two asset purchase agreements to acquire certain tools and equipment. The Company received assets under one agreement in December 2023, totaling $<span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20231231__us-gaap--TypeOfArrangementAxis__custom--FirstAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_zwVgJByRiadb" title="Property plant and equipment net">97,363. The assets are included in property and equipment on the Company’s consolidated balance sheet. The Company assumed the liability of $<span id="xdx_909_eus-gaap--LiabilitiesAssumed1_c20231201__20231231__us-gaap--TypeOfArrangementAxis__custom--FirstAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_z2miJStwPBA2" title="Assumed liabilities">88,674 as part of the Exchange Agreement with RFS. The agreement requires monthly payments through October 2026. On January 31, 2024, the Company received assets under the second purchase agreement totaling $<span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20240131__us-gaap--TypeOfArrangementAxis__custom--SecondAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_zPTkFZmQLFWk" title="Property plant and equipment net">444,891. The assets are included in property and equipment on the Company’s consolidated balance sheet. The Company assumed the liability of $<span id="xdx_90C_eus-gaap--LiabilitiesAssumed1_c20240131__20240131__us-gaap--TypeOfArrangementAxis__custom--SecondAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_zgMQazN1nGb5" title="Assumed liabilities">444,891 as part of the Exchange Agreement with RFS. The Exchange Agreement requires monthly payments through March 2027.

Fixed assets, net consisted of the following as of December 31: SCHEDULE OF FIXED ASSETS, NET <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_49F_20251231_zOtjcUM9i0J5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">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_499_20241231_z1JE3RDhJiPa" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--MachineryAndEquipmentMember_zaMkDhqryqz5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Machinery and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">647,369</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">552,905</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--FurnitureAndOfficeEquipmentMember_zSkJ44vFUL7c" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and office equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">262,890</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">253,851</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--BuildingMember_zdlTYBW4xtU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Buildings</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,497</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,497</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--PropertyPlantAndEquipmentGross_iI_hus-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ConstructionInProgressMember_zGve2kwD3jL3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Construction in process</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">843,471</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--PropertyPlantAndEquipmentGross_iI_maPPAENzbnK_zvlWqOJJxoG9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Property and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,764,227</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">780,603</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzbnK_zJ73p2qaCrik" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</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">(495,672</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">(232,228</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzbnK_zqpLBYAxKb1b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,268,555</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">585,025</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

647369

552905

262890

253851

10497

843471

1764227

780603

495672

232228

1268555

585025

263444

233254

195000

100000

95000

0.08

2029-08-25

-97533

97363

88674

444891

NOTE 5 – INTANGIBLE ASSETS, NET Intangible assets, net consisted of the following as of December 31: SCHEDULE OF INTANGIBLE ASSETS, LESS ACCUMULATED AMORTIZATION <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_49C_20251231_zi3fmUv0DJI2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">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_49A_20241231_zEHrxReJfoUe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FairValueByAssetClassAxis__custom--TradeNamesAndLicenseMember_zMJW0NeN6x4b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Trade names and license, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FairValueByAssetClassAxis__custom--TradeNamesAndLicenseMember_zfcjLgc72Y55" title="Estimated useful life"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FairValueByAssetClassAxis__custom--TradeNamesAndLicenseMember_zoCoWHfO2BG3" title="Estimated useful life">10 year estimated useful life</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">359,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">359,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FairValueByAssetClassAxis__custom--DevelopedTechnologyMember_zgfIS5shtu4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Developed technology, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FairValueByAssetClassAxis__custom--DevelopedTechnologyMember_zwrGziNR9aLc" title="Estimated useful life"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FairValueByAssetClassAxis__custom--DevelopedTechnologyMember_zrXWV64h7kr5" title="Estimated useful life">15 year estimated useful life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FairValueByAssetClassAxis__us-gaap--CustomerRelationshipsMember_zw88QDq1ukf8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Customer relationships, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FairValueByAssetClassAxis__us-gaap--CustomerRelationshipsMember_zttfyTXTRM24" title="Estimated useful life"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FairValueByAssetClassAxis__us-gaap--CustomerRelationshipsMember_zw1zEdRuf9vg" title="Estimated useful life">10 year estimated useful life</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">120,000</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">120,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzD4S_zflEZN76owNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzD4S_zd1ndHdOmDsk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</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">(117,118</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">(60,716</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzD4S_z7riJjNyIw4g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">502,382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">558,784</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Total amortization expense for the years ended December 31, 2025 and 2024 was $56,402 and $60,716, respectively. The Company expects to recognize amortization expense of $56,432 annually in each of the next five years. On February 5, 2024, the Company, through its wholly owned subsidiary, Two Trees Beverages, entered into a new 15-year license agreement with Shine Time, LLC, licensing territories for Tim Smith Spirits® expanding its territories beyond the United States to include all members of the European Union, the United Kingdom, Norway, Switzerland, Iceland, Serbia, Turkey and Ukraine. The Company agreed to pay a royalty of <span id="xdx_901_ecustom--RoyaltyPercentage_pid_dp_uPure_c20240205__20240205__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember_zsntaA3DrkF7" title="Royalty percentage">9% on branded products covered by the license agreement, or <span id="xdx_905_ecustom--SublicensedRevenuePercentage_pid_dp_c20240205__20240205__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember_zEluUB6YFcQi" title="Sublicensed revenue percentage">4.5% of any sublicensed revenue under the agreement. During the year ended December 31, 2024, the Company paid $<span id="xdx_902_eus-gaap--PaymentsForFees_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember_zZBPIYE0nXj9" title="License fees paid">79,688 to Shine Time, LLC pursuant to the license agreement. An additional $<span id="xdx_908_ecustom--LicenseFeesPayable_c20240401__20240401__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember_zUzPGA6r24yc" title="License fees payable">112,500 was due under the terms of the license agreement by April 1, 2024. The Company also agreed to issue to Shine Time, LLC <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240205__20240205__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember_zGW4TIfER0hg" title="Number of shares issued">300,000 shares of the Company’s common stock with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20240205__20240205__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember_z7edsBJPiAsf" title="Fair value of shares issued">15,000. Such shares have not been issued as of the date of this report. As of December 31, 2025 and December 31, 2024, the royalty payable balance was $<span id="xdx_904_ecustom--RoyaltyPayableCurrent_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember__custom--StatementsOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableMember_zg8gV0RGKAf1" title="Royalty payable">135,872 and $<span id="xdx_901_ecustom--RoyaltyPayableCurrent_iI_c20241231__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__dei--LegalEntityAxis__custom--ShineTimeLLCMember__custom--StatementsOfFinancialPositionLocationBalanceAxis__us-gaap--AccountsPayableMember_z7XFCBHFfjh3" title="Royalty payable">170,274, respectively, including remaining amounts from the amended initial fee, and is included in accounts payable on the Company’s consolidated balance sheet.

Intangible assets, net consisted of the following as of December 31: SCHEDULE OF INTANGIBLE ASSETS, LESS ACCUMULATED AMORTIZATION <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_49C_20251231_zi3fmUv0DJI2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">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_49A_20241231_zEHrxReJfoUe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FairValueByAssetClassAxis__custom--TradeNamesAndLicenseMember_zMJW0NeN6x4b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Trade names and license, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FairValueByAssetClassAxis__custom--TradeNamesAndLicenseMember_zfcjLgc72Y55" title="Estimated useful life"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FairValueByAssetClassAxis__custom--TradeNamesAndLicenseMember_zoCoWHfO2BG3" title="Estimated useful life">10 year estimated useful life</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">359,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">359,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FairValueByAssetClassAxis__custom--DevelopedTechnologyMember_zgfIS5shtu4f" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Developed technology, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FairValueByAssetClassAxis__custom--DevelopedTechnologyMember_zwrGziNR9aLc" title="Estimated useful life"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FairValueByAssetClassAxis__custom--DevelopedTechnologyMember_zrXWV64h7kr5" title="Estimated useful life">15 year estimated useful life</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_hus-gaap--FairValueByAssetClassAxis__us-gaap--CustomerRelationshipsMember_zw88QDq1ukf8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Customer relationships, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20251231__us-gaap--FairValueByAssetClassAxis__us-gaap--CustomerRelationshipsMember_zttfyTXTRM24" title="Estimated useful life"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIElOVEFOR0lCTEUgQVNTRVRTLCBMRVNTIEFDQ1VNVUxBVEVEIEFNT1JUSVpBVElPTiAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20241231__us-gaap--FairValueByAssetClassAxis__us-gaap--CustomerRelationshipsMember_zw1zEdRuf9vg" title="Estimated useful life">10 year estimated useful life</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">120,000</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">120,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maFLIANzD4S_zflEZN76owNf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">619,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msFLIANzD4S_zd1ndHdOmDsk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated amortization</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">(117,118</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">(60,716</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzD4S_z7riJjNyIw4g" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">502,382</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">558,784</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

P10Y

359500

P15Y

140000

P10Y

120000

619500

117118

60716

502382

558784

56402

60716

56432

0.09 0.045

79688

112500

300000

15000

135872 170274

NOTE 6 - NOTES PAYABLE The Company has the following outstanding notes payable: SCHEDULE OF NOTES PAYABLE <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="border-bottom: Black 1pt solid; font-weight: bold">Notes Payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Origination Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_zbDlbxlNWmQ9" style="border-bottom: Black 1pt solid; text-align: center">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zPdAjaf0qha5" style="border-bottom: Black 1pt solid; text-align: center">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--LoansPayable_iI_hus-gaap--DebtInstrumentAxis__custom--AssetPurchaseAgreementNoteMember_zds6pKNetpA9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 26%; text-align: left">Asset purchase agreement notes</td><td style="width: 2%"> </td> <td style="width: 24%; text-align: right">December 1, 2023 and January 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">178,652</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">344,344</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LoansPayable_iI_hus-gaap--DebtInstrumentAxis__custom--TerminationAgreementMember_ziGNdPomTpr" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Termination Agreement</td><td> </td> <td style="text-align: right">December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LoansPayable_iI_hus-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember_zjKoNYCEbJha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Advances Payable – Related parties</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">Various</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"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MinimumMember_zDwNqasyxhr5" title="Interest rate"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20241231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MinimumMember_z6p02fpuIq8d" title="Interest rate">10.00%-<span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MaximumMember_zd6b1QyBQCMg" title="Interest rate"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20241231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MaximumMember_zDrQGQ0wN5Jc" title="Interest rate">12.00</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">167,500</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">123,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LoansPayable_iI_zuS0N1D2khCh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">367,736</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">488,928</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LoansPayableCurrent_iNI_di_zTaMJu4wAoni" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less current portion</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(279,610</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(257,557</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--LongTermLoansPayable_iI_zxLMQ3gb2LF7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total long term</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">88,126</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">231,370</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following is a summary of the future minimum payments of loans payable: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF LOANS PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">12 months ending:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zi8Bql7jEpr7" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzp2z_zF7BPfh2MxAd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">December 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">279,610</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzp2z_zt3Zwpx6z78f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">December 31, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,126</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_maLTDzp2z_zZvnkGdF7QZg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">December 31, 2028</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_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_maLTDzp2z_zze93zMyeuth" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">December 31, 2029</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_408_eus-gaap--LongTermDebt_iTI_mtLTDzp2z_zt2NRUhDcgJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total loans payable</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">367,736</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the year ended December 31, 2020, the Company entered into a termination agreement and agreed to pay the sum of $50,000, pursuant to the agreement. During the year ended December 31, 2021, the Company issued a promissory note payable in the amount of $31,584 at the rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20211231__us-gaap--DebtInstrumentAxis__custom--TerminationAgreementMember_zaDtKNqyEqX7" title="Interest rate per annum percentage">0.13% per annum, with a maturity date on or before January 1, 2025, for settlement of the $50,000 agreed upon in the termination agreement. During the year ended December 31, 2023, the Company made a payment of $10,000. The balance as of December 31, 2025 and 2024, was $21,584. Prior to its acquisition by the Company on December 27, 2023, RFS entered into two asset purchase agreements to acquire certain tools and equipment. The Company received assets under one agreement in December 2023, totaling $<span id="xdx_90B_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20231231__us-gaap--TypeOfArrangementAxis__custom--FirstAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_zNHARKlsRae6" title="Property plant and equipment net">97,363. The assets are included in property and equipment on the Company’s consolidated balance sheet. The Company assumed the liability of $<span id="xdx_900_eus-gaap--LiabilitiesAssumed1_c20231201__20231231__us-gaap--TypeOfArrangementAxis__custom--FirstAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_z5SLGAkMUCf1" title="Assumed liabilities">88,674 as part of the Exchange agreement with RF Specialties. The agreement requires monthly payments through October 2026. On January 31, 2024, the Company received assets under the second purchase agreement totaling $<span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentNet_iI_c20240131__us-gaap--TypeOfArrangementAxis__custom--SecondAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_z7VrfuAbN38k" title="Property plant and equipment net">444,891. The assets are included in property and equipment on the Company’s consolidated balance sheet. The Company assumed the liability of $<span id="xdx_907_eus-gaap--LiabilitiesAssumed1_c20240131__20240131__us-gaap--TypeOfArrangementAxis__custom--SecondAssetPurchaseAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RFSpecialtiesMember_z44SHjOJ3Mqb" title="Assumed liabilities">444,891 as part of the Exchange Agreement with RFS. The agreement requires monthly payments through March 2027. As of December 31, 2025 and 2024, the Company owed $178,652 and $344,344 under the notes payable, respectively. During the year ended December 31, 2025, the Company received a total of $150,000 in proceeds from shareholders. The loans included interest of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zA2MX9CHPxPe" title="Interest rate">10% and $105,500 was repaid during the year ended December 31,2025. The advances are unsecured, due on demand and have stated interest of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zfnt5anpmLGf" title="Interest rate">10% per annum. As of December 31, 2025 and December 31, 2024, the balance owed on the advances from shareholders was $167,500 and $123,000, respectively. In March 2025, the Company entered into an insurance policy financing arrangement. The total principal was $171,050 with an interest rate of 10.95% and monthly payments of $<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_c20250301__20250331__us-gaap--DebtInstrumentAxis__custom--InsurancePolicyFinancingArrangementMember_z51d0Q6VOjt7" title="Debt instrument periodic payment">14,542 due through January 2026. As of December 31, 2025, the remaining balance was $0. The Company recognized interest expense of $61,826 and $23,420 during the years ended December 31, 2025 and 2024, respectively on all debt instruments. Accrued interest on all notes payable as of December 31, 2025 2024, was $30,355 and $7,637, respectively

The Company has the following outstanding notes payable: SCHEDULE OF NOTES PAYABLE <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="border-bottom: Black 1pt solid; font-weight: bold">Notes Payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Origination Date</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Interest Rate</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20251231_zbDlbxlNWmQ9" style="border-bottom: Black 1pt solid; text-align: center">Balance as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20241231_zPdAjaf0qha5" style="border-bottom: Black 1pt solid; text-align: center">Balance as of December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--LoansPayable_iI_hus-gaap--DebtInstrumentAxis__custom--AssetPurchaseAgreementNoteMember_zds6pKNetpA9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 26%; text-align: left">Asset purchase agreement notes</td><td style="width: 2%"> </td> <td style="width: 24%; text-align: right">December 1, 2023 and January 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">178,652</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">344,344</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--LoansPayable_iI_hus-gaap--DebtInstrumentAxis__custom--TerminationAgreementMember_ziGNdPomTpr" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Termination Agreement</td><td> </td> <td style="text-align: right">December 31, 2021</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0.13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,584</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,584</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LoansPayable_iI_hus-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember_zjKoNYCEbJha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Advances Payable – Related parties</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt">Various</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"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MinimumMember_zDwNqasyxhr5" title="Interest rate"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20241231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MinimumMember_z6p02fpuIq8d" title="Interest rate">10.00%-<span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MaximumMember_zd6b1QyBQCMg" title="Interest rate"><span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20241231__us-gaap--DebtInstrumentAxis__custom--AdvancesPayableRelatedPartiesMember__srt--RangeAxis__srt--MaximumMember_zDrQGQ0wN5Jc" title="Interest rate">12.00</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">167,500</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">123,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LoansPayable_iI_zuS0N1D2khCh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; 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">367,736</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">$</td><td style="border-bottom: Black 1pt solid; text-align: right">488,928</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LoansPayableCurrent_iNI_di_zTaMJu4wAoni" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less current portion</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(279,610</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(257,557</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--LongTermLoansPayable_iI_zxLMQ3gb2LF7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total long term</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">88,126</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">231,370</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

December 1, 2023 and January 31, 2024 December 1, 2023 and January 31, 2024

0.0000

178652

344344

2021-12-31

0.0013

21584

Various Various

0.1000

0.1200

167500

123000

367736

488928

279610

257557

88126

231370

The following is a summary of the future minimum payments of loans payable: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF LOANS PAYABLE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify">12 months ending:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zi8Bql7jEpr7" style="text-align: right"> </td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_maLTDzp2z_zF7BPfh2MxAd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 78%; text-align: justify">December 31, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 18%; text-align: right">279,610</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_maLTDzp2z_zt3Zwpx6z78f" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">December 31, 2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">88,126</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_maLTDzp2z_zZvnkGdF7QZg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">December 31, 2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_maLTDzp2z_zze93zMyeuth" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">December 31, 2029</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LongTermDebt_iTI_mtLTDzp2z_zt2NRUhDcgJl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total loans payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">367,736</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

279610

88126

367736

50000

31584

0.0013

2025-01-01

50000

10000

21584

97363

88674

444891

178652

344344

150000

0.10

105500

0.10

167500

123000

171050

0.1095

14542

61826

23420

30355

7637

NOTE 7 - CAPITAL STOCK Preferred stock The Company is authorized to issue 10,000,000 shares of preferred stock, $0.001 par value, with such designations, rights and preferences as may be determined from time to time by the Board of Directors, of which <span id="xdx_909_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zJn6zuqtkSVb" title="Preferred stock, shares authorized">10,000,000 shares are designated Series A Convertible Preferred. On June 15, 2014, <span id="xdx_903_eus-gaap--ConvertiblePreferredStockTermsOfConversion_c20140615__20140615__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zkWfuruviYQi" title="Preferred stock, terms of conversion, description">the Company designated the Series A Convertible Preferred so that each share shall hold with it conversion rights of one hundred (100) shares of common stock for every share of Series A Preferred stock held, and that each share of Series A Preferred stock will also hold with it the same number of common share votes prior to conversion as it would if fully converted to be used in voting on any company matter requiring a vote of shareholders. On November 7, 2024, the Company agreed to purchased <span id="xdx_900_eus-gaap--StockRepurchasedDuringPeriodShares_c20241107__20241107__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TraditionReserveILLCMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_z0yS92IZXLph" title="Issued and outstanding shares purchase">8,957,500 shares of Series A Convertible Preferred Stock, representing all of the issued and outstanding shares of Series A Convertible Preferred Stock of the Company from, Tradition Reserve I LLC, a New York limited liability company, in exchange for $<span id="xdx_907_eus-gaap--StockRepurchasedDuringPeriodValue_c20241107__20241107__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TraditionReserveILLCMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_z01fdH6vAMxb" title="Shares purchase value">10. At December 31, 2025 and 2024, there were <span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zAMEb6pC6f3g" title="Preferred stock, shares outstanding"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zahJsZGYMwpa" title="Preferred stock, shares outstanding">0 shares of Series A Convertible Preferred Stock issued and outstanding. Common stock The Company is authorized to issue 300,000,000 shares of Common stock, $0.001 par value, with such designations, rights and preferences as may be determined from time to time by the Board of Directors. On June 23, 2025, the Company adopted the MDwerks, Inc. 2025 Equity Incentive Plan (the “2025 Plan”), pursuant to which the Company initially reserved and made available for future issuance under the 2025 Plan <span id="xdx_900_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_pid_c20250623__us-gaap--PlanNameAxis__custom--TwoThousandAndTwentyFiveEquityIncentivePlanMember_zaRHsddn7PX1" title="Shares available for future issuance">10,000,000 shares of common stock in the form of various incentive awards. During the year ended December 31, 2025, the Company sold a total of <span id="xdx_906_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zpgOrIwp3Idf" title="Number of shares sold">23,262,666 shares of common stock to accredited investors for total cash proceeds of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zPTWU5SLalQ1" title="Proceeds from sale of shares">2,939,401. During the year ended December 31, 2025, the Company issued a total of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember_zn1mMRVaD7r2" title="Common stock issued for services">1,098,022 shares of common stock to officers and directors for services under the employment agreements discussed in Note 10. The Company recorded stock-based compensation of $141,674 under the employment and Independent Director agreements, based on the common stock prices ranging from $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--RangeAxis__srt--MinimumMember_zaIWBTbbBFLg" title="Common stock price per share">0.10 to $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--RangeAxis__srt--MaximumMember_z9O5uL2mu40h" title="Common stock price per share">0.16 on the respective grant dates. See Note 10. In February 2026,the Company also issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260201__20260228__us-gaap--TypeOfArrangementAxis__custom--DirectorAgreementsMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zY4Uu7UdMgg6" title="Common stock issued for services">171,150 shares of common stock to the two directors pursuant to their director agreements for the fourth quarter of 2025. On January 27, 2025, the Company’s wholly owned subsidiary, Two Trees Beverage Company and Brown Water Bourbon Xchange, LLC, a Kentucky Limited Liability Company entered into an Asset Purchase Agreement. According to the terms of the Agreement, Brown Water Bourbon Xchange, LLC sold to the Company 680 barrels of whiskey in exchange for <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20250127__20250127__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember_zrMrVnPEI06g" title="Number of restricted shares issued">5,000,000 restricted shares of Common Stock of the Company, with a fair value of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20250127__20250127__us-gaap--TypeOfArrangementAxis__custom--AssetPurchaseAgreementsMember_z5RoZsgcor9f" title="Restricted shares value">850,000 based on the closing price of the Company’s common stock at the agreement date. During the year ended December 31, 2024, the Company issued a total of <span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_zD7nkT6K1Aj6" title="Number of shares sold">5,020,004 shares of common stock to accredited investors for total cash proceeds of $<span id="xdx_900_eus-gaap--SaleOfStockConsiderationReceivedOnTransaction_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--InvestorMember_z0IYMb691fQl" title="Proceeds from sale of shares">745,000. During the year ended December 31, 2024, the Company issued a total of 1,000,000 shares of common stock to officers and directors for services under the employment agreements discussed in Note 10. The Company recorded stock-based compensation of $71,938 under the employment and Independent Director agreements, based on the common stock prices ranging from $0.10 to $0.16 on the respective grant dates. Also in 2024, as part of the license agreement disclosed in Note 11, the Company agreed to issue <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20240205__20240205__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_zN6N6ZUuML5h" title="Number of restricted shares issued">300,000 restricted shares of common stock with a fair value of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueRestrictedStockAwardGross_c20240205__20240205__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_z33qWjFSlYp6" title="Fair value of restricted shares issued">15,000 based on the fair value of the Company’s stock at the grant date. The shares have not been issued to date, and the fair value is included in subscriptions payable on the Company’s consolidated balance sheet At December 31, 2025 and 2024, there were 234,105,560 and 204,744,872 shares issued and outstanding, respectively. Warrants During the year ended December 31, 2023, the Company issued warrants in connection with the sale of common stock to investors. The following table represents warrant activity during the years ended December 31, 2025 and 2024: SCHEDULE OF WARRANT ACTIVITY <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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20241231_zGfnGUITomf7" style="width: 16%; text-align: right" title="Warrants outstanding, Beginning balance">17,262,656</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zLwHj8asEG1h" style="width: 16%; text-align: right" title="Weighted average exercise price outstanding, Beginning balance">1.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20241231_ziCGEqxIJKG8" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zvqysqzk8brl" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Forfeited, cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_di_c20240101__20241231_z08HEZoISSye" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Forfeited, cancelled">-</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 id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedInPeriodWeightedAverageExercisePrice_c20240101__20241231_zlfLLfZ6PFP2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited, cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231_zb2ILBwJdAg7" style="text-align: right" title="Warrants outstanding, Beginning balance">17,262,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zMbDMtzetLN8" style="text-align: right" title="Weighted average exercise price outstanding, Beginning balance">1.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250101__20251231_zCJBW19zUon5" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zegJcmyBimR2" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited, cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_di_c20250101__20251231_zqWqAksxCz0j" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Forfeited, cancelled">-</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 id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedInPeriodWeightedAverageExercisePrice_c20250101__20251231_zRw2No5Frs2g" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited, cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250101__20251231_zsR0HGDlyrLf" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, Ending balance">17,262,656</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">$</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_ztPfbBIsUbPi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price outstanding, Ending balance">1.50</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_pp0d_c20250101__20251231_zsQIlRXsY5Q4" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants, exercisable">17,262,656</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20250101__20251231_zRnw4dRE7le" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">1.50</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The warrants had a weighted average remaining life of <span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_pid_dtY_c20250101__20251231_zNqVbt4Dv8oe" title="Warrants, weighted average remaining life">2.65 years and <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedIntrinsicValue_iI_pid_do_c20251231_zEwJib6ivqm6" title="Warrants, intrinsic value">no intrinsic value as of December 31, 2025. Stock options During the year ended December 31, 2023, in connection with the acquisition of Two Trees, the Company issued common stock options to purchase the Company’s common stock to employees of Two Trees in replacement of their previously outstanding stock options of Two Trees. The following is a summary of activity of outstanding stock options during the year ended December 31, 2025: SCHEDULE OF ACTIVITY OF OUTSTANDING STOCK OPTIONS <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" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">Number</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Exercise</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">of Options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Prices</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20241231_zpr07IkL7Bud" style="width: 16%; text-align: right" title="Options outstanding, Beginning balance">4,650,685</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zAaPoeVYdh4j" style="width: 16%; text-align: right" title="Weighted average exercise price outstanding, Beginning balance">0.36</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20241231_zjgf7sPkBbr4" style="text-align: right" title="Options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zZPgqWrxMB18" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20241231_zUD0YcGRdknl" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Cancelled">-</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 id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20241231_z4iQc17vwfRk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Balance, December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231_zIOL8QxTHLf5" style="text-align: right" title="Options outstanding, Ending balance">4,650,685</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zFOKA5VN0GF4" style="text-align: right" title="Weighted average exercise price outstanding, Ending balance">0.36</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250101__20251231_zxBc755cOIyc" style="text-align: right" title="Options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zVROfKe4WOnj" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231_zfwDOriZduKc" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Cancelled">-</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 id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231_zvuyrvClhWRl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231_zByiOylLfDr4" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Ending balance">4,650,685</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">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_zyWNy1to8oe5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price outstanding, Ending balance">0.36</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250101__20251231_zufrqiiadwFb" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Exercisable">4,650,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20250101__20251231_z5vR48lt7o28" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">0.36</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The options had a weighted average remaining life of <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_pid_dtY_c20250101__20251231_zIlTxmfgQIRb" title="Options, weighted average remaining life">7.94 years and no intrinsic value as of December 31, 2025. Stock Appreciation Rights On July 15, 2025, the Company awarded a total of <span id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAcceleratedVestingNumber_pid_c20250715__20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zuiVqYTsPlP1" title="Number of shares awarded">2,180,000 Stock Appreciation Rights (‘SARs”) to the Company’s common stock to the employees under the 2025 Plan at an exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zcGvDa6sBVX2" title="Shares exercise price">0.22 per share, vesting immediately, with a <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_pid_dtY_c20250715__20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zXCNf4I3ofne" title="Vesting period">10 year exercise period. The Company has the sole discretion to settle the SARs in shares or cash. The Company will issue shares when exercised based on the difference between the fair value on the exercise date and the exercise price of $<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_pid_c20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zi5V8rqcOzQg" title="Shares exercise price">0.22. The SARs are classified as equity instruments in accordance with ASC 718. The aggregate estimated value using the Black-Scholes Pricing Model, based on an expected term of <span id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250715__20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zWbOqgMhFFS7" title="Expected term">3.75 years, a weighted average volatility rate of <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20250715__20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zJdGJTXbGcne" title="Volatility rate">175%, a weighted average risk-free interest rate of <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20250715__20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zpKW8tvcfOpg" title="Risk-free interest rate">4.16%, and a weighted average call option value of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_pid_c20250715__20250715__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zDBjyuhWIZlf" title="Weighted average call option value">0.22, was $483,039, which was recognized stock-based compensation related to the SARs. <p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_z8rf4Tam5E2e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following is a summary of activity of outstanding SARs during the year ended December 31, 2025: SCHEDULE OF ACTIVITY OF OUTSTANDING STOCK OPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of SARs</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Prices</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance, December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zIaLjACkzWt1" style="text-align: right" title="Options outstanding, Beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zXPcU46FTFy9" style="text-align: right" title="Weighted average exercise price outstanding, Beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: justify">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zuV5ZYEescb7" style="width: 16%; text-align: right" title="Options, Granted">2,180,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zGY98Z0M7xIi" style="width: 16%; text-align: right" title="Weighted average exercise price, Granted">0.22</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zt2sa4S9Dnb8" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Cancelled">-</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 id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zVN0AAabsTab" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Cancelled">-</td><td style="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">Balance, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zfCFyOSVToqh" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Ending balance">2,180,000</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">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zwT40Y0iZ1T9" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price outstanding, Ending balance">0.22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zdIJyZrvwmH" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Exercisable">2,180,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zLAFMbfRFpNk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">0.22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10000000

0.001

10000000

the Company designated the Series A Convertible Preferred so that each share shall hold with it conversion rights of one hundred (100) shares of common stock for every share of Series A Preferred stock held, and that each share of Series A Preferred stock will also hold with it the same number of common share votes prior to conversion as it would if fully converted to be used in voting on any company matter requiring a vote of shareholders.

8957500

300000000

0.001

10000000

23262666

2939401

1098022

141674

0.10

0.16

171150

680

5000000

850000

5020004

745000

1000000

71938

0.10

0.16

300000

15000

234105560

204744872

SCHEDULE OF WARRANT ACTIVITY <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="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Outstanding at December 31, 2023</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20241231_zGfnGUITomf7" style="width: 16%; text-align: right" title="Warrants outstanding, Beginning balance">17,262,656</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zLwHj8asEG1h" style="width: 16%; text-align: right" title="Weighted average exercise price outstanding, Beginning balance">1.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20241231_ziCGEqxIJKG8" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zvqysqzk8brl" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Forfeited, cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_di_c20240101__20241231_z08HEZoISSye" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Forfeited, cancelled">-</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 id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedInPeriodWeightedAverageExercisePrice_c20240101__20241231_zlfLLfZ6PFP2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited, cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Outstanding at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231_zb2ILBwJdAg7" style="text-align: right" title="Warrants outstanding, Beginning balance">17,262,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zMbDMtzetLN8" style="text-align: right" title="Weighted average exercise price outstanding, Beginning balance">1.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250101__20251231_zCJBW19zUon5" style="text-align: right" title="Warrants, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zegJcmyBimR2" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Forfeited, cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_iN_di_c20250101__20251231_zqWqAksxCz0j" style="border-bottom: Black 1pt solid; text-align: right" title="Warrants, Forfeited, cancelled">-</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 id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitedInPeriodWeightedAverageExercisePrice_c20250101__20251231_zRw2No5Frs2g" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Forfeited, cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Outstanding at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250101__20251231_zsR0HGDlyrLf" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants outstanding, Ending balance">17,262,656</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_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_ztPfbBIsUbPi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price outstanding, Ending balance">1.50</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Exercisable at December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableNumber_iE_pp0d_c20250101__20251231_zsQIlRXsY5Q4" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrants, exercisable">17,262,656</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_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20250101__20251231_zRnw4dRE7le" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">1.50</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

17262656

1.50

17262656

1.50

17262656

1.50 17262656 1.50

P2Y7M24D

SCHEDULE OF ACTIVITY OF OUTSTANDING STOCK OPTIONS <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" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: center">Number</td><td> </td><td> </td> <td colspan="2" style="text-align: center">Exercise</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">of Options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Prices</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Balance, December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20241231_zpr07IkL7Bud" style="width: 16%; text-align: right" title="Options outstanding, Beginning balance">4,650,685</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zAaPoeVYdh4j" style="width: 16%; text-align: right" title="Weighted average exercise price outstanding, Beginning balance">0.36</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20241231_zjgf7sPkBbr4" style="text-align: right" title="Options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zZPgqWrxMB18" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20241231_zUD0YcGRdknl" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Cancelled">-</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 id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20241231_z4iQc17vwfRk" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Balance, December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231_zIOL8QxTHLf5" style="text-align: right" title="Options outstanding, Ending balance">4,650,685</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zFOKA5VN0GF4" style="text-align: right" title="Weighted average exercise price outstanding, Ending balance">0.36</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250101__20251231_zxBc755cOIyc" style="text-align: right" title="Options, Granted">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zVROfKe4WOnj" style="text-align: right" title="Weighted average exercise price, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231_zfwDOriZduKc" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Cancelled">-</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 id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231_zvuyrvClhWRl" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Cancelled">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231_zByiOylLfDr4" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Ending balance">4,650,685</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">$</td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_zyWNy1to8oe5" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price outstanding, Ending balance">0.36</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250101__20251231_zufrqiiadwFb" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Exercisable">4,650,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20250101__20251231_z5vR48lt7o28" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">0.36</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4650685

0.36

4650685

0.36

4650685

0.36

4650685

0.36

P7Y11M8D

2180000

0.22

P10Y

0.22

P3Y9M

1.75

0.0416

0.22

483039

<p id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_hus-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_z8rf4Tam5E2e" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following is a summary of activity of outstanding SARs during the year ended December 31, 2025: SCHEDULE OF ACTIVITY OF OUTSTANDING STOCK OPTIONS <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"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center">Weighted Average</td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of SARs</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Prices</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Balance, December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zIaLjACkzWt1" style="text-align: right" title="Options outstanding, Beginning balance">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zXPcU46FTFy9" style="text-align: right" title="Weighted average exercise price outstanding, Beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%; text-align: justify">Granted</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zuV5ZYEescb7" style="width: 16%; text-align: right" title="Options, Granted">2,180,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zGY98Z0M7xIi" style="width: 16%; text-align: right" title="Weighted average exercise price, Granted">0.22</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: justify; padding-bottom: 1pt">Cancelled</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zt2sa4S9Dnb8" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Cancelled">-</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 id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zVN0AAabsTab" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Cancelled">-</td><td style="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">Balance, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zfCFyOSVToqh" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Ending balance">2,180,000</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--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zwT40Y0iZ1T9" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price outstanding, Ending balance">0.22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Exercisable, December 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zdIJyZrvwmH" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding, Exercisable">2,180,000</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_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iE_c20250101__20251231__us-gaap--AwardTypeAxis__us-gaap--StockAppreciationRightsSARSMember_zLAFMbfRFpNk" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, Exercisable">0.22</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2180000

0.22

2180000

0.22

2180000

0.22

NOTE 8 - COMMITMENTS AND CONTINGENCIES In the ordinary course of business, the Company may become a party to lawsuits involving various matters. The impact and outcome of litigation, if any, is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business. The Company believes the ultimate resolution of any such current proceeding will not have a material adverse effect on our continued financial position, results of operations or cash flows. On April 22, 2024, the Company entered into a broker agreement with a third party. Under the agreement, the Company will pay a monthly fee of $1,500, and a commission of <span id="xdx_909_ecustom--RevenueFromCustomersCommissionPercentage_pid_dp_uPure_c20240422__20240422__us-gaap--TypeOfArrangementAxis__custom--BrokerAgreementMember_zaqJuw3JdsO5" title="Revenue from customers commission percentage">12% of any revenue from customers introduced by the broker, less any promotional expenses incurred by the Company. The agreement is cancellable by either party with 60 days’ notice, and in the event of termination, the commissions shall continue for a period of one year from the termination date. The Company incurred fees and commissions of $6,156 and $16,125 during the years ended December 31, 2025 and 2024, respectively, and owed the broker $0 and $5,625 as of December 31, 2025 and 2024. In August 2024, the Company entered into an affiliate agreement with an independent contractor, whereby the Company agreed to pay the contractor a commission of <span id="xdx_900_ecustom--RevenueFromCustomersCommissionPercentage_pid_dp_uPure_c20240801__20240831__us-gaap--TypeOfArrangementAxis__custom--AffiliateAgreementMember_zolWCYVZANV6" title="Revenue from customers commission percentage">5% of gross revenue related to any SRAS system sales or sales from aging services performed by the Company through customers introduced by the contractor. The agreement has a term of 10 years, and provides the contractor with exclusivity rights to provide its services to the Company. During the year ended December 31, 2025 and 2024, the Company incurred commissions of $11,150 and owed $11,150 and $0 as of December 31, 2025 and 2024, respectively. On November 6, 2024, the Company entered into an employment agreement with its CEO, Steve Laker. The agreement specifies an annual salary of $<span id="xdx_90B_eus-gaap--OfficersCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_zfh3SE6lyGY1" title="Annual salary">180,000 through December 31, 2025, $<span id="xdx_90D_eus-gaap--OfficersCompensation_c20260101__20261231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zSZWjBUJDkgf" title="Annual salary">225,000 2026, $<span id="xdx_904_eus-gaap--OfficersCompensation_c20270101__20271231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zE3aXkiYgX5l" title="Annual salary">250,000 for 2027, $<span id="xdx_905_eus-gaap--OfficersCompensation_c20280101__20281231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_z2RISnTqdXPb" title="Annual salary">300,000 for 2028 and $<span id="xdx_905_eus-gaap--OfficersCompensation_c20290101__20291231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zppbYQHY0VF" title="Annual salary">350,000 for 2029. <span id="xdx_908_ecustom--BonusCompensationDescription_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_z6QeV9ftuGs9" title="Bonus description">Mr. Laker is also eligible to receive a cash performance-based bonus for any quarter over the next two years where the Company’s gross revenue has increased by at least 25% compared to the previous year quarter. The bonus per quarter would be 25% of Mr. Laker’s then-current base salary. After two years, for any calendar year where gross revenue has increased at least 10%, 15% or 25%, Mr. Laker will be eligible to a bonus of 50%, 100% or 150%, respectively, of his then-current base salary, and is payable 50% in cash and 50% in Company stock vesting over the following 24 months. Upon execution of the agreement, the Company will issue <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_zg7QM5oEhut8" title="Shares issued">500,000 shares of common stock to Mr. Laker, with <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_uPure_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_zuwrzpLxmECd" title="Vesting percentage">25% vesting on January 1, 2025 and the remainder monthly from January 1, 2026 through December 31, 2028. During the year ended December 31, 2024, the Company issued a total of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_zkhURolNomWi" title="Number of shares issued">500,000 shares to Mr. Laker, valued at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_zJwIGO7DMPr2" title="Value of shares issued">49,000, based on the common stock price at the date of grant. The Company recognized expense of $<span id="xdx_909_eus-gaap--ShareBasedCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_z97LnohjvFpa" title="Compensation expense"><span id="xdx_904_eus-gaap--ShareBasedCompensation_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_zswASvTtZH6" title="Compensation expense">12,250 for these awards during the years ended December 31, 2025 and 2024, respectively. and expects to recognize an additional $<span id="xdx_909_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_z7PzyAumazCl" title="Awards expense not recognized">36,750 through the end of the vesting period in 2026. Additionally, Mr. Laker is eligible to receive an additional <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zv1QXe0X9pm2" title="Number of performance shares">3,000,000 shares of common stock based on performance benchmarks tied to certain revenue targets, with targets ranging from $<span id="xdx_905_ecustom--PerformanceRevenueTargets_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MinimumMember_zLp1PdUtnYTi" title="Performance revenue targets">5,000,000 to $<span id="xdx_90D_ecustom--PerformanceRevenueTargets_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MaximumMember_zy82BoRxJvpe" title="Performance revenue targets">50,000,000. These performance awards had a grant date fair value of $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zCLWD8oE4JOd" title="Grant date fair value of shares">294,000. The Company recognized <span id="xdx_90D_eus-gaap--ShareBasedCompensation_do_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_z8JJrX8H8ehf" title="Compensation expense">no expense during the year ended December 31, 2025 related to these awards as vesting was not deemed probable. The expense related to the performance awards will be recognized when vesting becomes probable. <span id="xdx_90F_ecustom--AgreementDescription_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--SteveLakerMember_zzDpLX2Lyfc7" title="Agreement description">The agreement has an initial term of five years, and renewal automatically unless written notice is provided 90 days prior. The agreement can be terminated by the Company for cause with 90 days notice. In the event of termination of Mr. Laker without cause, Mr. Laker will receive one year of his then-current base salary, and all stock awards under the agreement will become fully vested. On November 6, 2024, the Company entered into an employment agreement with its Executive Chairman James Cassidy. The agreement specifies an annual salary of $<span id="xdx_904_eus-gaap--OfficersCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zuZidyGJZD02" title="Annual salary">180,000 through December 31, 2025, $<span id="xdx_90A_eus-gaap--OfficersCompensation_c20260101__20261231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_ztK8Jb75zSkl" title="Annual salary">225,000 2026, $<span id="xdx_902_eus-gaap--OfficersCompensation_c20270101__20271231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_z6len3XjplQc" title="Annual salary">250,000 for 2027, $<span id="xdx_908_eus-gaap--OfficersCompensation_c20280101__20281231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zZ2W7TsW9g0a" title="Annual salary">300,000 for 2028 and $<span id="xdx_900_eus-gaap--OfficersCompensation_c20290101__20291231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zJNPTavxlyC" title="Annual salary">350,000 for 2029. <span id="xdx_90E_ecustom--BonusCompensationDescription_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zLfP3wZMjY3c" title="Bonus description">Mr. Cassidy is also eligible to receive a cash performance-based bonus for any quarter over the next two years where the Company’s gross revenue has increased by at least 25% compared to the previous year quarter. The bonus per quarter would be 25% of Mr. Cassidy’s then-current base salary. After two years, for any calendar year where gross revenue has increased at least 10%, 15%, or 25% Mr. Cassidy will be eligible to a bonus of 50%, 100% or 150%, respectively, of his then-current base salary, and is payable 50% in cash and 50% in Company stock vesting over the following 24 months. Upon execution of the agreement, the Company will issue <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zBfA0dmPYp2c" title="Shares issued">500,000 shares of common stock to Mr. Cassidy, with <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_uPure_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zxbUOtXrru6a" title="Vesting percentage">25% vesting on January 1, 2025 and the remainder monthly from January 1, 2026 through December 31, 2028. During the year ended December 31, 2025, the Company issued a total of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zmWEIfdVwmd5" title="Number of shares issued">500,000 shares to Mr. Cassidy, valued at $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zaCEzIRRUzz2" title="Value of shares issued">49,000 based the common stock price at the date of grant. The Company recognized stock based compensation expense of $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zvVPHQRbZWag" title="Compensation expense">12,250 for these awards and expects to recognize an additional $<span id="xdx_905_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zHY65DWO7RQk" title="Awards expense not recognized">36,750 through the end of the vesting period. Additionally, Mr. Cassidy is eligible to receive an additional <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zCJdm9T1akvj" title="Number of performance shares">3,000,000 shares of common stock based on performance benchmarks tied to certain revenue targets, with targets ranging from $<span id="xdx_903_ecustom--PerformanceRevenueTargets_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MinimumMember_zRgsHNTX9LY8" title="Performance revenue targets">5,000,000 to $<span id="xdx_902_ecustom--PerformanceRevenueTargets_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MaximumMember_zJcIEDbDEnb6" title="Performance revenue targets">50,000,000. These performance awards had a grant date fair value of $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_z73QAWzPMRSj" title="Grant date fair value of shares">294,000. The Company recognized <span id="xdx_900_eus-gaap--ShareBasedCompensation_do_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zxvKBiTPSn5i" title="Compensation expense">no expense during the year ended December 31, 2025 related to these awards as vesting was not deemed probable. The expense related to the performance awards will be recognized when vesting becomes probable. <span id="xdx_904_ecustom--AgreementDescription_c20241106__20241106__us-gaap--TypeOfArrangementAxis__custom--EmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--JamesCassidyMember_zlUkE89Yksxd" title="Agreement description">The agreement has an initial term of five years, and renewal automatically unless written notice is provided 90 days prior. The agreement can be terminated by the Company for cause with 90 days notice. In the event of termination of Mr. Cassidy without cause, Mr. Cassidy will receive one year of his then-current base salary, and all stock awards under the agreement will become fully vested. On November 18, 2024, Mr. Timothy Brocopp and the Company entered into an Independent Director Agreement, with the following summarized terms: Mr. Brocopp shall serve as an independent director of the Company and be available to perform the duties consistent with such position pursuant to the Certificate of Incorporation and Bylaws of the Company. <span id="xdx_904_ecustom--AgreementDescription_c20241118__20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zh7cHght2M5g" title="Agreement description">Mr. Brocopp’s employment commenced on Monday, November 16, 2024, and continues for a term of three (3) years. Compensation that Mr. Brocopp will receive during his term includes the sum of $<span id="xdx_90D_eus-gaap--SalariesWagesAndOfficersCompensation_c20241118__20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_z1EPrWcTqWL" title="Quarterly salary">5,000, each calendar quarter, payable in the third month of each calendar quarter, and with such amount for any partial calendar quarter being appropriately prorated. Upon employment, the Company shall issue to Mr. Brocopp <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_pid_c20241118__20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zmcRjhO1tQv6" title="Shares issued">100,000 shares of common stock, par value $<span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zO0eYeDp6kX7" title="Common stock, par value">0.001 per share, of the Company (the “Common Stock”), subject to the terms and conditions of the Company’s applicable equity incentive plan and any related grant documentation, with $<span id="xdx_90A_ecustom--ShareValueByVolumeWeightedAveragePrice_c20241118__20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zXFsWdXpRUCl" title="Share value by VWAP">10,000 shares divided by a VWAP schedule. The fair value of the shares was estimated using a common stock price of $<span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember__srt--RangeAxis__srt--MinimumMember_zmCFtmMnkbp7" title="Common stock price per share">0.10 or $<span id="xdx_905_eus-gaap--SharesIssuedPricePerShare_iI_c20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember__srt--RangeAxis__srt--MaximumMember_zihyYcQUVlL8" title="Common stock price per share">10,000. The Company recognized stock based compensation expense of $<span id="xdx_900_eus-gaap--ShareBasedCompensation_c20241118__20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zreLpLp8vB93">10,000 for these awards and expects to recognize an additional $<span id="xdx_903_ecustom--NumberOfSharesNotIssued_c20241118__20241118__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zKy7nWEOArlf" title="Number of shares not issued">0 as the awards vest immediately. During the year ended December 31, 2025, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zp5fAK0XIaWh" title="Number of shares issued">171,429 shares related to awards earned in 2024 and issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zLNFMrbGbWSe" title="Number of shares issuance">152,582 shares During the year ended December 31, 2025. The Company recognized total stock-based compensation expense of $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember_zTWbGAEjet1d">46,112 based on the closing stock price at each quarter end During the year ended December 31, 2025 related to these awards. Furthermore, the Company is to issue an additional <span id="xdx_90D_ecustom--NumberOfSharesNotIssued_c20260201__20260228__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrTimothyBrocoppMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zrt0fyFLFBK3" title="Number of shares not issued">85,575 shares of common stock, which were issued in February 2026. On December 3, 2024, Mr. Richard Blackstone and the Company entered into an Independent Director Agreement. Mr. Blackstone shall serve as an independent director of the Company and be available to perform the duties consistent with such position pursuant to the Certificate of Incorporation and Bylaws of the Company. <span id="xdx_908_ecustom--AgreementDescription_c20241203__20241203__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_zJAWl5PjCepf" title="Agreement description">Mr. Blackstone’s employment commenced on Tuesday, December 3, and continues for a term of three (3) years. Compensation that Mr. Blackstone will receive during his term includes the sum of $<span id="xdx_900_eus-gaap--SalariesWagesAndOfficersCompensation_c20241203__20241203__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_zQvglf6ThB4d" title="Quarterly salary">5,000, each calendar quarter, payable in the third month of each calendar quarter, and with such amount for any partial calendar quarter being appropriately prorated. Upon employment, the Company shall issue to Mr. Blackstone <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20241203__20241203__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_zVxrIT810grj" title="Number of shares issued">100,000 shares of common stock, par value $<span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20241203__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_zqLwxf8A3pTf" title="Common stock, par value">0.001 per share, of the Company (the “Common Stock”), subject to the terms and conditions of the Company’s applicable equity incentive plan and any related grant documentation, and additional quarterly shares worth $<span id="xdx_90B_ecustom--ShareValueByVolumeWeightedAveragePrice_c20241203__20241203__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_zMDccrimO3x6" title="Share value by VWAP">10,000, with shares divided by a VWAP schedule. During the year ended December 31, 2025, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_zB4aosuOUcS9" title="Number of shares issued">171,429 shares related to awards earned in 2024 and issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesOther_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_z9slMrijQtFf" title="Shares issued">152,582 shares During the year ended December 31, 2025. The Company recognized total stock-based compensation expense of $<span id="xdx_909_eus-gaap--ShareBasedCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember_zxr4ouZ3cwE7">46,112 based on the closing stock price at each quarter end During the year ended December 31, 2025 related to these awards. Furthermore, the Company is to issue an additional <span id="xdx_905_ecustom--NumberOfSharesNotIssued_c20260201__20260228__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRichardBlackstoneMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zaGeWzB8FnO9" title="Number of shares not issued">85,575 shares of common stock, which were issued in February 2026. On December 11, 2024, the Company and a consultant entered into an independent contractor agreement whereby the consultant shall serve as Senior Director of Revenue of the Company on a month to month basis, which can be terminated by either party with 30 days notice. As compensation for his services, the consultant will receive <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_c20241211__20241211__us-gaap--TypeOfArrangementAxis__custom--IndependentContractorAgreementMember_zP5AjXErbi4e" title="Compensation for services shares of stock">20,000 shares of stock per month. During the period ended December, 2025, the Company issued to the consultant a total of <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentContractorAgreementMember_z9bfy6ngvyc4" title="Consultant owed shares compensation, shares">100,000 shares with a fair value of $<span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAcceleratedCompensationCost_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--IndependentContractorAgreementMember_zpLseh3p5EXk" title="Consultant owed shares compensation, fair value">20,450, based on the common stock prices at the end of each month. On March 10, 2025, the Company entered into an Executive Employment Agreement with David Stephens. Mr. Stephens shall serve as the Chief Financial Officer of the Company. Mr. Stephen’s employment commenced on March 1, 2025, and continues for a term of three (3) years. Compensation that Mr. Stephens will receive during his term includes (i) for the period of January 1, 2025 through December 31, 2025, a base salary of $<span id="xdx_90A_eus-gaap--OfficersCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_zWO3fu2QPkZ8" title="Base annual salary">120,000, payable in equal monthly payments of $<span id="xdx_90A_eus-gaap--SalariesAndWages_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_zhlM5HpR1TYi" title="Base monthly salary">10,000 per month; (ii) for the period of January 1, 2026 through December 31, 2026, a base salary of $<span id="xdx_901_eus-gaap--OfficersCompensation_c20260101__20261231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zt6U5jCqgfE6" title="Base annual salary">150,000; and (iii) for the period of January 1, 2027 through December 31, 2027, a base salary of $<span id="xdx_909_eus-gaap--OfficersCompensation_c20270101__20271231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zr3hu7MRamu8" title="Base annual salary">175,000. <span id="xdx_90B_ecustom--BonusCompensationDescription_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_z2BD4BSmW5rg" title="Bonus compensation, description">In addition to the Base Salary, Mr. Stephens shall receive performance-based bonuses from January 1, 2025 on a quarterly basis for a period of two (2) years of the Term (the “Two Year Quarterly Bonuses”) as follows: for any calendar quarter(s) where the Company’s gross revenue has increased a minimum of twenty five percent (25%) from its prior year gross revenue for that corresponding calendar quarter, Mr. Stephens shall be entitled to a cash bonus equating to fifteen percent (15%) of his then-current Base Salary within thirty (30) days of the conclusion of any such calendar quarter(s). Upon conclusion of the two (2) years of the Term, Mr. Stephens shall thereafter receive performance-based bonuses on an annual basis (the “Subsequent Annual Bonuses”). For any calendar year(s) where the Company’s gross revenue has increased a minimum of ten percent (10%) from its prior year gross revenue for that corresponding calendar year, Mr. Stephens shall be entitled to a cash bonus equating to forty percent (40%) of his then-current Base Salary payable as follows: (1) fifty percent (50%) in cash within thirty (30) days of the conclusion of any such calendar year(s); and (2) fifty percent (50%) in Company stock vesting on a prorated consecutive twenty four (24) calendar month basis; For any calendar year(s) where the Company’s gross revenue has increased a minimum of fifteen percent (15%) from its prior year gross revenue for that corresponding calendar year(s), Mr. Stephens shall be entitled to a cash bonus equating to seventy-five percent (75%) of his then-current Base Salary payable as follows: (1) fifty percent (50%) in cash within thirty (30) days of the conclusion of any such calendar year(s); and (2) fifty percent (50%) in Company stock vesting on a prorated consecutive twenty four (24) calendar month basis.; For any calendar year(s) where the Company’s gross revenue has increased a minimum of twenty five percent (25%) from its prior year gross revenue for that corresponding calendar year(s), Mr. Stephens shall be entitled to a cash bonus equating to one hundred twenty five percent (125%) of his then-current Base Salary payable as follows: (1) fifty percent (50%) in cash within thirty (30) days of the conclusion of any such calendar year(s); and (2) fifty percent (50%) in Company stock vesting on a prorated consecutive twenty four (24) calendar month basis. Upon execution of the agreement, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_z81bhQN89vr" title="Shares issued">150,000 shares of common stock to Mr. Stephens with a fair value of $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_zJb6og9r2eSf" title="Shares issued value">27,000, with <span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAcceleratedVestingNumber_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_zfH0KlbPEVb6" title="Vesting shares">50,000 shares vesting on execution of the agreement and the remainder monthly from January 1, 2026 through December 31, 2027. The Company recognized expense of $<span id="xdx_907_eus-gaap--ShareBasedCompensation_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_zhAhgQTuqqN6" title="Shares recognized expense">9,000 for these awards during the year ended December 31, 2025 and expects to recognize an additional $<span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember_zvOSPeVAwnLf" title="Shares not yet recognized expense">18,000 through the end of the vesting period. Additionally, Mr. Stephens is eligible to receive an additional <span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zrDLcRaMWTai" title="Number of performance shares">562,500 shares of common stock based on performance benchmarks tied to certain revenue targets, with targets ranging from $<span id="xdx_902_ecustom--PerformanceRevenueTargets_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MinimumMember_zFmoFLcssvH6" title="Performance revenue targets">5,000,000 to $<span id="xdx_908_ecustom--PerformanceRevenueTargets_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MaximumMember_zInoWngr7w2b" title="Performance revenue targets">50,000,000. These performance awards had a grant date fair value of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20250310__20250310__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zPQTcPLc1w36" title="Grant date fair value of shares">101,250. The Company recognized <span id="xdx_90F_eus-gaap--ShareBasedCompensation_do_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ExecutiveEmploymentAgreementMember__srt--TitleOfIndividualAxis__custom--DavidStephensMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zPRZm9cPDna4" title="Compensation expense">no expense during the year ended December 31, 2025 related to these awards as vesting was not deemed probable. On March 14, 2025, the Company agreed to issue 200,000 shares of common stock to a consultant, of which <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_c20250314__20250314__srt--TitleOfIndividualAxis__custom--ConsultantMember_z8OSqXU1AUnd" title="Common stock vesting">66,667 vest upon execution, and the remaining <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_iI_c20250314__srt--TitleOfIndividualAxis__custom--ConsultantMember_zHBGBqRka9E" title="Shares remaining to be vested">133,333 <span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_c20250314__20250314__srt--TitleOfIndividualAxis__custom--ConsultantMember_zzFsLumqsO15" title="Vesting description">monthly vesting from January 1, 2026 through December 31, 2027. The shares were valued at $60,000 based on the common stock price at the date of grant. The Company recognized expense of $20,000 during the year ended December 31, 2025 and expects to recognize an additional $<span id="xdx_909_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20251231__srt--TitleOfIndividualAxis__custom--ConsultantMember_zsL6AztDtx3b" title="Shares recognized expense">40,000 through the end of the vesting period. Additionally, the consultant is eligible to receive an additional <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250314__20250314__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zlk4eM7lXXCe" title="Common stock for performance targets">750,000 shares of common stock based on performance benchmarks tied to certain revenue targets, with targets ranging from $<span id="xdx_904_ecustom--PerformanceRevenueTargets_c20250314__20250314__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MinimumMember_zEzn82qY0k1c" title="Performance revenue targets">5,000,000 to $<span id="xdx_900_ecustom--PerformanceRevenueTargets_c20250314__20250314__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--RangeAxis__srt--MaximumMember_zTiAfWAUyxs5" title="Performance revenue targets">50,000,000. These performance awards had a grant date fair value of $<span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zDkSCOTt7lI7" title="Grant date fair value of shares">225,000. The Company recognized <span id="xdx_906_eus-gaap--ShareBasedCompensation_do_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zxcgEhUjsh37" title="Compensation expense">no expense during the year ended December 31, 2025 related to these awards as vesting was not deemed probable.

1500

0.12

6156

16125

5625

0.05 P10Y

11150

180000

225000

250000

300000

350000

Mr. Laker is also eligible to receive a cash performance-based bonus for any quarter over the next two years where the Company’s gross revenue has increased by at least 25% compared to the previous year quarter. The bonus per quarter would be 25% of Mr. Laker’s then-current base salary. After two years, for any calendar year where gross revenue has increased at least 10%, 15% or 25%, Mr. Laker will be eligible to a bonus of 50%, 100% or 150%, respectively, of his then-current base salary, and is payable 50% in cash and 50% in Company stock vesting over the following 24 months.

500000

0.25

500000

49000

12250

36750

3000000

5000000 50000000

294000

180000

225000

250000

300000

350000

Mr. Cassidy is also eligible to receive a cash performance-based bonus for any quarter over the next two years where the Company’s gross revenue has increased by at least 25% compared to the previous year quarter. The bonus per quarter would be 25% of Mr. Cassidy’s then-current base salary. After two years, for any calendar year where gross revenue has increased at least 10%, 15%, or 25% Mr. Cassidy will be eligible to a bonus of 50%, 100% or 150%, respectively, of his then-current base salary, and is payable 50% in cash and 50% in Company stock vesting over the following 24 months.

500000

0.25

500000

49000

12250

36750

3000000

5000000 50000000

294000

The agreement has an initial term of five years, and renewal automatically unless written notice is provided 90 days prior. The agreement can be terminated by the Company for cause with 90 days notice. In the event of termination of Mr. Cassidy without cause, Mr. Cassidy will receive one year of his then-current base salary, and all stock awards under the agreement will become fully vested Mr. Brocopp’s employment commenced on Monday, November 16, 2024, and continues for a term of three (3) years. Compensation that Mr. Brocopp will receive during his term includes the sum of $5,000, each calendar quarter, payable in the third month of each calendar quarter, and with such amount for any partial calendar quarter being appropriately prorated.

5000

100000

0.001

10000

0.10

10000

171429

152582

46112

85575 Mr. Blackstone’s employment commenced on Tuesday, December 3, and continues for a term of three (3) years. Compensation that Mr. Blackstone will receive during his term includes the sum of $5,000, each calendar quarter, payable in the third month of each calendar quarter, and with such amount for any partial calendar quarter being appropriately prorated.

5000

100000

0.001

10000

171429

152582

46112

85575

20000

100000

20450

120000

10000

150000

175000

In addition to the Base Salary, Mr. Stephens shall receive performance-based bonuses from January 1, 2025 on a quarterly basis for a period of two (2) years of the Term (the “Two Year Quarterly Bonuses”) as follows: for any calendar quarter(s) where the Company’s gross revenue has increased a minimum of twenty five percent (25%) from its prior year gross revenue for that corresponding calendar quarter, Mr. Stephens shall be entitled to a cash bonus equating to fifteen percent (15%) of his then-current Base Salary within thirty (30) days of the conclusion of any such calendar quarter(s). Upon conclusion of the two (2) years of the Term, Mr. Stephens shall thereafter receive performance-based bonuses on an annual basis (the “Subsequent Annual Bonuses”). For any calendar year(s) where the Company’s gross revenue has increased a minimum of ten percent (10%) from its prior year gross revenue for that corresponding calendar year, Mr. Stephens shall be entitled to a cash bonus equating to forty percent (40%) of his then-current Base Salary payable as follows: (1) fifty percent (50%) in cash within thirty (30) days of the conclusion of any such calendar year(s); and (2) fifty percent (50%) in Company stock vesting on a prorated consecutive twenty four (24) calendar month basis; For any calendar year(s) where the Company’s gross revenue has increased a minimum of fifteen percent (15%) from its prior year gross revenue for that corresponding calendar year(s), Mr. Stephens shall be entitled to a cash bonus equating to seventy-five percent (75%) of his then-current Base Salary payable as follows: (1) fifty percent (50%) in cash within thirty (30) days of the conclusion of any such calendar year(s); and (2) fifty percent (50%) in Company stock vesting on a prorated consecutive twenty four (24) calendar month basis.; For any calendar year(s) where the Company’s gross revenue has increased a minimum of twenty five percent (25%) from its prior year gross revenue for that corresponding calendar year(s), Mr. Stephens shall be entitled to a cash bonus equating to one hundred twenty five percent (125%) of his then-current Base Salary payable as follows: (1) fifty percent (50%) in cash within thirty (30) days of the conclusion of any such calendar year(s); and (2) fifty percent (50%) in Company stock vesting on a prorated consecutive twenty four (24) calendar month basis.

150000

27000

50000

9000

18000

562500

5000000 50000000

101250

200000

66667

133333

monthly vesting from January 1, 2026 through December 31, 2027

60000

20000

40000

750000

5000000 50000000

225000

NOTE 9 - RELATED PARTY TRANSACTIONS During the year ended December 31, 2025, the Company received a total of $150,000 in loan proceeds from shareholders and repaid $105,500 of principal and $6,276 of accrued interest. The advances are unsecured, due on demand and have stated interests ranging from <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--RangeAxis__srt--MinimumMember_zdZswZmcVyAl" title="Interest rate">10% to <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--RangeAxis__srt--MaximumMember_zKUQLsAe5jl" title="Interest rate">12% per annum. As of December 31,2025 and December 31, 2024, the balance owed on the advances from shareholders was $167,500 and $123,000, respectively, including $<span id="xdx_90D_eus-gaap--OtherLiabilities_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--ExecutiveChairmanMember_z4Ofv8xGooWa" title="Advances from shareholders">17,500 and $<span id="xdx_904_eus-gaap--OtherLiabilities_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--ExecutiveChairmanMember_zXXYRn7peap4" title="Advances from shareholders">23,000, respectively with companies in which the Company’s Executive Chairman is a principal. During the year ended December 31, 2024, the Company received a total of $155,500 in proceeds from shareholders and repaid $32,500. The advances are unsecured, due on demand and have stated interest of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zHcquZQcVRc3" title="Interest rate">10% per annum. As of December 31, 2024, the balance owed on the advances from shareholders was $123,000. On November 7, 2024, the Company agreed to purchased <span id="xdx_905_eus-gaap--StockRepurchasedDuringPeriodShares_c20241107__20241107__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TraditionReserveILLCMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zPQH3qzVPQza" title="Issued and outstanding shares purchase">8,957,500 shares of Series A Convertible Preferred Stock, representing all of the issued and outstanding shares of Series A Convertible Preferred Stock of the Company from, Tradition Reserve I LLC, a New York limited liability company, in exchange for $<span id="xdx_901_eus-gaap--StockRepurchasedDuringPeriodValue_c20241107__20241107__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TraditionReserveILLCMember__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zr44m7sXHsDe" title="Shares purchase value">10. At December 31, 2024 and 2023, there were <span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_c20241231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zoLrfkVvEgV1" title="Preferred stock, shares outstanding">0 and <span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember_zvVWty0MWfw1" title="Preferred stock, shares outstanding">8,957,500 shares of Series A Convertible Preferred Stock issued and outstanding, respectively. In May 2024, the Company entered into two bill of sale agreements to sell two vehicles to Keith Mort, the former owner of RFS. Mr. Mort assumed the loans associated with the two vehicles with a net book value of $130,492 and an aggregate principal balance of $72,592 at the time of sale, and the Company recognized a loss on disposal of $57,900 during the year ended December 31, 2024. As of December 31, 2025 and 2024, the Company owed a total of $6,355 and $36,738, respectively to an entity controlled by the Company’s Chairman, and $0 and $10,074, respectively, to Mr. Mort related to expense reimbursements.

150000

105500

6276

0.10

0.12

167500

123000

17500

23000

155500

32500

0.10

123000

8957500

130492

72592

57900

6355

36738

10074

NOTE 10 – LEASES The Company maintains an operating lease for its office space and operating facility. The lease has a remaining term of 80 months. The Company determines if an arrangement is a lease at inception. As the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate based on information available at commencement to determine the present value of the lease payments. The Company used a weighted average incremental borrowing rate of 8.4% Right-of-use assets and lease liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Leases with an initial term of 12 months or less (“short-term leases”) are not recorded on the balance sheet and are recognized on a straight-line basis over the lease term. As of December 31, 2025, the amount of right-of-use assets and lease liabilities were $628,125 and $661,109, respectively. As of December 31, 2024, the amount of right-of-use assets and lease liabilities were $915,803 and $961,490, respectively. Aggregate lease expense for the years ended December 31, 2025, and 2024 was $293,779 and $342,316, respectively. The following table provides the maturities of lease liabilities at December 31, 2025: SCHEDULE OF MATURITIES LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zOiW8qfd0a2c" style="border-bottom: Black 1pt solid; text-align: center">Operating Lease</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Remaining Term in Years</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzHVH_z0KmayhGUzx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: right">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">187,336</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_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzHVH_zf8w4IsWwgP6" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,288</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_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzHVH_zRFpmbw5Qq0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">172,132</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_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzHVH_zxXNV7mlCTJh" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">177,339</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--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maLOLLPzHVH_zEd1wCRhoZMf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92,799</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_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maLOLLPzHVH_zVbdHmyXMEhj" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 1pt">thereafter</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="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzHVH_zNWZUirqLBPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">796,894</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_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zgwkBZ3meKU5" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 1pt">Less: imputed interest</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">(135,785</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zMQmR0Quju86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right; padding-bottom: 2.5pt">Present value of lease liability</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">661,109</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">4.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> In January 2026, the Company renewed its lease for its Two Trees Distilling facility for an additional <span id="xdx_901_eus-gaap--LesseeOperatingLeaseRenewalTerm_iI_dc_c20260131__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zuQ0bJUzNjd8" title="Operating lease renewal term">three years through February 2029.

P80M

0.084

628125

661109

915803

961490

293779

342316

The following table provides the maturities of lease liabilities at December 31, 2025: SCHEDULE OF MATURITIES LEASE LIABILITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zOiW8qfd0a2c" style="border-bottom: Black 1pt solid; text-align: center">Operating Lease</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Remaining Term in Years</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzHVH_z0KmayhGUzx5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: right">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">187,336</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_40A_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzHVH_zf8w4IsWwgP6" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,288</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_40B_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzHVH_zRFpmbw5Qq0l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">172,132</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_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzHVH_zxXNV7mlCTJh" style="vertical-align: bottom; background-color: White"> <td style="text-align: right">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">177,339</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--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_maLOLLPzHVH_zEd1wCRhoZMf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">92,799</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_40D_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_maLOLLPzHVH_zVbdHmyXMEhj" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 1pt">thereafter</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="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzHVH_zNWZUirqLBPf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">796,894</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_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zgwkBZ3meKU5" style="vertical-align: bottom; background-color: White"> <td style="text-align: right; padding-bottom: 1pt">Less: imputed interest</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">(135,785</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zMQmR0Quju86" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: right; padding-bottom: 2.5pt">Present value of lease liability</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">661,109</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">4.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

187336

167288

172132

177339

92799

796894

135785

661109

P3Y

NOTE 11 – INCOME TAXES For the period from inception through December 31, 2025, the Company incurred a net operating loss and, accordingly, no provision for income taxes has been recorded. In addition, no benefit for income taxes has been recorded due to the uncertainty of the realization of any tax assets. At December 31, 2025, the Company had approximately $5,209,000 of federal net operating losses. Under the Tax Cuts and Jobs Act of 2017, the net operating loss carry forwards can be carried forward indefinitely, however the deductions are limited to 80% of taxable income. The effective income tax rate for the years ended December 31, 2025 and 2024 consisted of the following: SCHEDULE OF EFFECTIVE INCOME TAX RATE <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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231_z3xcjKuKuwwb" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231_zqqwNqJTa9J3" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_maTET_zIHuEdOEt1Kc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Federal statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21</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">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_maTET_zMZozA6g0vlj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in 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">(21</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">(21</td><td style="padding-bottom: 1pt; text-align: left">)%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtTET_zcZejRIMOyUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net effective income tax rate</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> The components of the Company’s deferred tax asset are as follows: SCHEDULE OF DEFERRED TAX ASSET <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"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zjfD2i1Viu98" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_zaOxB10yeDx6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</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_40E_eus-gaap--DeferredTaxAssetsGross_iI_maDTALNzOy4_zR1tabCz76si" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Net deferred tax assets before valuation allowance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,094,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">481,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zr8AM8uGoqoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,094,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(481,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzOy4_znkPBES6QnCa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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> Based on the available objective evidence, including the Company’s history of its loss, management believes it is more likely than not that the net deferred tax assets will not be fully realizable. Accordingly, the Company provided for a full valuation allowance against its net deferred tax assets at December 31, 2025 and 2024, respectively. In accordance with FASB ASC 740, the Company has evaluated its tax positions and determined there are no uncertain tax positions.

5209000

the net operating loss carry forwards can be carried forward indefinitely, however the deductions are limited to 80% of taxable income.

The effective income tax rate for the years ended December 31, 2025 and 2024 consisted of the following: SCHEDULE OF EFFECTIVE INCOME TAX RATE <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="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20251231_z3xcjKuKuwwb" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231_zqqwNqJTa9J3" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_maTET_zIHuEdOEt1Kc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 64%; text-align: left">Federal statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">21</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">21</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_maTET_zMZozA6g0vlj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in 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">(21</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">(21</td><td style="padding-bottom: 1pt; text-align: left">)%</td></tr> <tr id="xdx_402_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtTET_zcZejRIMOyUk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net effective income tax rate</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>

0.21

-0.21

The components of the Company’s deferred tax asset are as follows: SCHEDULE OF DEFERRED TAX ASSET <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"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zjfD2i1Viu98" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_zaOxB10yeDx6" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">December 31,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">2024</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</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_40E_eus-gaap--DeferredTaxAssetsGross_iI_maDTALNzOy4_zR1tabCz76si" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Net deferred tax assets before valuation allowance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,094,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">481,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTALNzOy4_zr8AM8uGoqoc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Less: 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">(1,094,000</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">(481,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNzOy4_znkPBES6QnCa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 2.5pt">Net deferred tax assets</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>

1094000

481000

1094000

481000

NOTE 12 – SEGMENT REPORTING The Company’s operations are managed and reported in two operating segments, each of which is a reportable segment for financial reporting purposes: (1) RF Specialties and (2) Two Trees Distilling. These segments are organized principally by product and service category. The Company’s reportable segments are determined based on (1) financial information reviewed by the CODM, (2) operational structure of the Company which is designed and managed to share resources across the entire suite of products offered by the business, and (3) the basis upon which the CODM makes resource allocation decisions. The CODM for both segments is the Director, President and Chief Executive Officer of the Company. The CODM utilizes the segment operating income (loss) to assess profitability and performance of actual results compared to forecasts. Significant segment expenses and assets information is as follows: SCHEDULE OF SEGMENT EXPENSES AND ASSETS INFORMATION <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"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zbIGqbk07kfj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">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_497_20240101__20241231_zmzgv7S0Luk6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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">2025</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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenue</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_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zlyYnaaIktbg" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Two Trees Distilling</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,350,114</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,324,823</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_znTs0QhtNPgi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">RF Specialties</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">864,428</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">1,039,270</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zHKqCk87qBRk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,214,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,364,093</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zeFkHJxwkdjj" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,214,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,364,093</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><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="font-weight: bold">Cost of Sales</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_eus-gaap--CostOfRevenue_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zFaZfTCR8coh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,331,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">917,458</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zJONY4hFB5kg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">RF Specialties</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">1,232,956</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">572,606</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_zUf9xOnhSsF7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,564,857</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,490,064</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfRevenue_zzKFFx0lkPYj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,564,857</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,490,064</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><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="font-weight: bold; text-align: left">Gross profit</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--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_ziNFv83h5WT7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">18,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">407,365</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zrOd66eF0fwj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">RF Specialties</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">(368,528</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">466,664</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GrossProfit_zNWXcMdazIxl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(350,315</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">874,029</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zemKyEpGafkd" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(350,315</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">874,029</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 style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">General & Administrative Expense</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--GeneralAndAdministrativeExpense_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zuZtBKCBWzhg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">459,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">697,372</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zQoU79v8e17k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">228,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zB4udKKkMSqa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">1,642,468</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">927,776</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_zudKkPxpBmKd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,302,274</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,853,335</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_z9AvAVMPFrX" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">General & Administrative Expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,302,274</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,853,335</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><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="font-weight: bold; text-align: left">Salary and Wages</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_40B_eus-gaap--SalariesAndWages_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_z1ErGh22Gbfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64,590</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SalariesAndWages_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zFMOfo4Kwhqc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</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--SalariesAndWages_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zU2Ujeyz3ZWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">747,781</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">111,237</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SalariesAndWages_zYhwO8l5P97l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">763,929</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">175,827</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--SalariesAndWages_z07SGhI4wrd" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Salary and Wages</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">763,929</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">175,827</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><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="font-weight: bold; text-align: left">Depreciation and Amortization Expense</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_40D_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zOfEwWFAH4h9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,149</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97,359</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zISamFc6QzW5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">179,669</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z9E9F0I2x1G4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">12,572</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">12,603</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DepreciationAndAmortization_z7eo0TZYaLIk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">319,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">289,631</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DepreciationAndAmortization_z3S5ukfvyQS5" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Depreciation and Amortization Expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">319,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">289,631</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><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="font-weight: bold; text-align: left">Net loss from operations</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_405_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zvMT5ylXGGI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(576,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(451,956</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zdEioG4dGw9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(757,401</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">908</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zPNndqZlr0el" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">(2,402,821</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">(1,051,616</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_zqTgMHIwSvG6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(3,736,364</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(1,502,664</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_zQzOXc13aH58" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Net loss from operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(3,736,364</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(1,502,664</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><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="font-weight: bold">Assets</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_40D_eus-gaap--Assets_iE_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_z1U68LtOzOBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,958,962</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,501,686</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Assets_iE_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zxZRe6rlK9M" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,946,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,337,848</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Assets_iE_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDWNRniVesqc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">143,633</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">76,900</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Assets_iE_zjqHg2k6Imxk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,048,772</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,916,434</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Assets_iE_zKpNuEZdmfOa" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,048,772</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,916,434</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

Significant segment expenses and assets information is as follows: SCHEDULE OF SEGMENT EXPENSES AND ASSETS INFORMATION <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"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zbIGqbk07kfj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">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_497_20240101__20241231_zmzgv7S0Luk6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">For the Years ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </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">2025</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">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Revenue</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_404_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zlyYnaaIktbg" style="vertical-align: bottom; background-color: White"> <td style="width: 64%; text-align: left">Two Trees Distilling</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,350,114</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,324,823</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_znTs0QhtNPgi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">RF Specialties</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">864,428</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">1,039,270</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zHKqCk87qBRk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,214,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,364,093</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_zeFkHJxwkdjj" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Revenue</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,214,542</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,364,093</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><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="font-weight: bold">Cost of Sales</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_eus-gaap--CostOfRevenue_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zFaZfTCR8coh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,331,901</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">917,458</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--CostOfRevenue_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zJONY4hFB5kg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">RF Specialties</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">1,232,956</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">572,606</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--CostOfRevenue_zUf9xOnhSsF7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,564,857</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,490,064</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CostOfRevenue_zzKFFx0lkPYj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Cost of Sales</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,564,857</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,490,064</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><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="font-weight: bold; text-align: left">Gross profit</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--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_ziNFv83h5WT7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">18,213</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">407,365</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GrossProfit_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zrOd66eF0fwj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">RF Specialties</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">(368,528</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">466,664</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GrossProfit_zNWXcMdazIxl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(350,315</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">874,029</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zemKyEpGafkd" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Gross profit</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(350,315</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">874,029</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 style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right"></td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">General & Administrative Expense</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--GeneralAndAdministrativeExpense_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zuZtBKCBWzhg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">459,058</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">697,372</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zQoU79v8e17k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">200,748</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">228,187</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--GeneralAndAdministrativeExpense_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zB4udKKkMSqa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">1,642,468</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">927,776</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--GeneralAndAdministrativeExpense_zudKkPxpBmKd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,302,274</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,853,335</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--GeneralAndAdministrativeExpense_z9AvAVMPFrX" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">General & Administrative Expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,302,274</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,853,335</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><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="font-weight: bold; text-align: left">Salary and Wages</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_40B_eus-gaap--SalariesAndWages_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_z1ErGh22Gbfg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,148</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">64,590</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--SalariesAndWages_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zFMOfo4Kwhqc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</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--SalariesAndWages_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zU2Ujeyz3ZWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">747,781</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">111,237</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SalariesAndWages_zYhwO8l5P97l" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">763,929</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">175,827</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--SalariesAndWages_z07SGhI4wrd" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Salary and Wages</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">763,929</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">175,827</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><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="font-weight: bold; text-align: left">Depreciation and Amortization Expense</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_40D_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zOfEwWFAH4h9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">119,149</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">97,359</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zISamFc6QzW5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">188,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">179,669</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DepreciationAndAmortization_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_z9E9F0I2x1G4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">12,572</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">12,603</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DepreciationAndAmortization_z7eo0TZYaLIk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">319,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">289,631</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DepreciationAndAmortization_z3S5ukfvyQS5" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Depreciation and Amortization Expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">319,846</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">289,631</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><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="font-weight: bold; text-align: left">Net loss from operations</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_405_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_zvMT5ylXGGI5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(576,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(451,956</td><td style="text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zdEioG4dGw9l" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(757,401</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">908</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zPNndqZlr0el" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">(2,402,821</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">(1,051,616</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingIncomeLoss_zqTgMHIwSvG6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(3,736,364</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(1,502,664</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40F_eus-gaap--OperatingIncomeLoss_zQzOXc13aH58" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Net loss from operations</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(3,736,364</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">(1,502,664</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><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="font-weight: bold">Assets</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_40D_eus-gaap--Assets_iE_hus-gaap--StatementBusinessSegmentsAxis__custom--TwoTreesDistillingMember_z1U68LtOzOBi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Two Trees Distilling</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,958,962</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,501,686</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Assets_iE_hus-gaap--StatementBusinessSegmentsAxis__custom--RFSpecialtiesMember_zxZRe6rlK9M" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">RF Specialties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,946,177</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,337,848</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--Assets_iE_hus-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember_zDWNRniVesqc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Corporate</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">143,633</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">76,900</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--Assets_iE_zjqHg2k6Imxk" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,048,772</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,916,434</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--Assets_iE_zKpNuEZdmfOa" style="display: none; vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">4,048,772</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,916,434</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

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NOTE 13 - SUBSEQUENT EVENTS Subsequent to December 31, 2025, on January 7, 2026, the Company sold 1,333,333 shares of common stock in exchange for cash proceeds of $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260101__20260107__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zVJHRTfgRl7d" title="Cash proceeds from sale of common stock">200,000. The Company also received $250,000 for the subscription of an additional 2,500,000 shares not yet issued. On February23, 2026, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260223__20260223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrTimothyBrocoppMember_zLMACtzfIR1a" title="Stock issued during period"><span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260223__20260223__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MrRichardBlackstoneMember_z6IuV3d4dVXg" title="Stock issued during period">85,575 shares each to Mr. Brocopp and Mr. Blackstone pursuant to their director agreements. Appointment of Roy Milner as Independent Director On February 11, 2026, the Board of Directors appointed Roy Milner (“Mr. Milner”) to serve as an independent director of the Company, as defined under the applicable SEC rules and Nasdaq listing standards. On February 10, 2026, Mr. Milner and the Company entered into an Independent Director Agreement, with the following summarized terms: Mr. Milner shall serve as an independent director of the Company and be available to perform the duties consistent with such position pursuant to the Certificate of Incorporation and Bylaws of the Company. <span id="xdx_906_ecustom--AgreementDescription_c20260210__20260210__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRoyMilnerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zlpzOspYM9L7" title="Agreement description">Mr. Milner’s employment commenced on February 10, 2026, and continues for a term of three (3) years. Compensation that <span id="xdx_908_ecustom--AgreementDescription_c20260211__20260211__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRoyMilnerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zoXU1mpVpxUf" title="Agreement description">Mr. Milner will receive during his term includes the sum of $<span id="xdx_903_eus-gaap--SalariesWagesAndOfficersCompensation_c20260211__20260211__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRoyMilnerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zutNVXEBcuw5" title="Quarterly salary">5,000, each calendar quarter, payable in the third month of each calendar quarter, and with such amount for any partial calendar quarter being appropriately prorated. Upon employment, the Company shall issue to Mr. Milner <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260211__20260211__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRoyMilnerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_z62F2LkNqKGe" title="Shares issued">100,000 shares of common stock, par value $<span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260211__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRoyMilnerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zyED7ebYbgRb" title="Common stock, par value">0.001 per share, of the Company (the “Common Stock”), subject to the terms and conditions of the Company’s applicable equity incentive plan and any related grant documentation, and a grant each calendar quarter of $<span id="xdx_90B_ecustom--ShareValueByVolumeWeightedAveragePrice_c20260211__20260211__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRoyMilnerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zZVSpPa8DJJ3" title="Share value by VWAP">10,000 in shares of Common Stock with shares divided by a VWAP schedule. The Company shall reimburse Mr. Milner for all reasonable out-of-pocket expenses incurred in the ordinary course of the Director’s business, with out-of-pocket expenses of the Director in excess of $<span id="xdx_905_eus-gaap--OtherExpenses_c20260211__20260211__us-gaap--TypeOfArrangementAxis__custom--IndependentDirectorAgreementMember__srt--TitleOfIndividualAxis__custom--MrRoyMilnerMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zikb2CMOF5Di" title="Out of pocket expenses">500 subject to preapproval in advance by the Company. Mr. Milner is bound by certain confidentiality covenants with the Company. And has made certain representations and warranties customary to directors. According to the terms of the Independent Director Agreement, Mr. Blackstone shall relinquish all ownership to the Company, of work product related to his position with the Company, including any intellectual and proprietary rights of work product resulting from his position as director. Resignation of Edward D. Kratovil from the Board of Directors On February 14, 2026, Edward D. Kratovil, a member of the Board of Directors, notified the Company of his intention to retire from the Board of Directors effective immediately due to health-related reasons. Mr. Kratovil did not advise the Company of any disagreement with the Company on any matter relating to its operations, policies or practices.

1333333

200000

250000

2500000

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Mr. Milner’s employment commenced on February 10, 2026, and continues for a term of three (3) years. Mr. Milner will receive during his term includes the sum of $5,000, each calendar quarter, payable in the third month of each calendar quarter, and with such amount for any partial calendar quarter being appropriately prorated.

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0.001

10000

500

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