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SEGMENT INFORMATION
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT INFORMATION

NOTE 11. SEGMENT INFORMATION

 

The Company completed its Direct Listing on October 31, 2025. The Company operated as one operating segment with a focus on its efforts to complete the Direct Listing prior to the completion of the Direct Listing. Following the completion of the Direct Listing, the Company continues to operate as a single operating segment with a focus on growing its revenue-generating activities. The Company’s Chief Executive Officer (“CEO”), as the chief operating decision maker, manages and allocates resources to the operations of the Company based on the line items included within these financial statements and evaluates segment performance based on net loss. This enables the CEO to assess the overall level of available resources and determine how best to deploy these resources across functions, potential service lines, and development projects in line with the long-term company-wide strategic goals.

 

 

The Company’s significant segment expenses for its one segment for the years ended December 31, 2025 and 2024 consisted of the following:

 

         
   Year ended 
   December 31,   December 31, 
   2025   2024 
         
Revenue  $921,940   $8,025 
Cost of sales   444,858    6,318 
Gross profit   477,082    1,707 
           
General and administrative expenses   444,009    92,018 
Professional fees   2,766,385    1,274,941 
(Gain) loss on foreign currency transactions, net   (41,807)   109 
Loss from operations   (2,691,505)   (1,365,361)
           
Other expenses, net   75,813    7,630 
Net Loss  $(2,767,318)  $(1,372,991)