| Schedule of components of basic and diluted earnings per share |
| | | | | | | | | | | | | Table 21.1: Details of Basic and Dilutive (Loss)/Earnings Per Share | | For the Year Ended December 31, | | 2025 | | 2024 | | Basic net (loss)/income per share: | | | | | Numerator | | | | | Net (loss)/income including non-controlling interests | $ | (24,059,084) | | | $ | 1,229,601 | | | Less: Net loss attributable to non-controlling interest | (393,376) | | | - | | | Net (loss)/income attributable to common stockholders - basic | (23,665,708) | | | 1,229,601 | | | Denominator | | | | | Weighted average shares outstanding - basic | 1,760,310 | | | 282,437 | | | Basic net (loss)/income per share attributable to common stockholders | $ | (13.44) | | | $ | 4.35 | | | Diluted net (loss)/income per share: | | | | | Numerator | | | | | Net (loss)/income attributable to common stockholders - basic | $ | (23,665,708) | | | $ | 1,229,601 | | | Add back interest for subordinated convertible promissory note | 43,333 | | | 276,667 | | | Net (loss)/income attributable to common stockholders - diluted | $ | (23,622,375) | | | $ | 1,506,268 | | | Denominator | | | | | Weighted average shares outstanding - basic | 1,760,310 | | | 282,437 | | | Weighted-average effect of potentially dilutive securities: | | | | | Conversion of subordinated convertible promissory note | 3,333 | | | 58,347 | | | Conversion of Series A Convertible Preferred Stock | - | | | 70,203 | | | Conversion of Series B Convertible Preferred Stock | - | | | 175,182 | | | Conversion of Series C Convertible Preferred Stock | - | | | 1,212 | | | Exercise of investor and placement agent warrants | - | | | 317,548 | | | Weighted average shares outstanding - diluted | 1,763,643 | | | 904,929 | | | Dilutive net (loss)/income per share attributable to common stockholders | $ | (13.39) | | | $ | 1.66 | |
|
| Schedule of dilutive effect of securities excluded from dilutive eps due to anti-dilutive effect |
| | | | | | | | | | | | | Table 21.2: Details of Potentially Dilutive Effect of Securities Excluded from Dilutive EPS due to Anti-Dilutive Effect | | For the Year Ended December 31, | | 2025 | | 2024 | | Conversion of Series A Convertible Preferred Stock | 92,332 | | - | | Conversion of Series B Convertible Preferred Stock | 28,090 | | - | | Conversion of Series C Convertible Preferred Stock | 1,202 | | - | | Conversion of Series D Convertible Preferred Stock | 10,092 | | - | | Conversion of Series E Convertible Preferred Stock | 2 | | - | | Exercise of investor and placement agent warrants | 922,845 | | 317,548 |
|