v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:    
Net (loss)/income $ (24,059,084) $ 1,229,601
Adjustments to reconcile net (loss)/income to net cash used in operating activities:    
Stock-based compensation 3,898,867 10,000
Stock-based compensation - business combination related 9,521,734 0
Amortization of debt discount 242,095 6,566
Depreciation of property and equipment 20,321 13,341
Amortization of software development costs 25,000 16,667
Gain on debt settlement, net (1,221,635) 0
Finance expense 100,000 0
Changes in assets and liabilities:    
Accounts receivable, net and other receivables 363,405 (3,492,651)
Prepaid expenses and other current assets 39,330 (43,448)
Accounts payable and accrued liabilities (836,585) 562,946
Accrued compensation and benefits (59,859) 345,908
Accrued interest payable (119,946) (20,211)
Net cash used in operating activities (12,086,357) (1,371,281)
Cash flows from investing activities:    
Cash acquired on business combination 34,983 2,048
Issuance of promissory notes 0 (439,114)
Capitalized software development costs (455,000) (448,000)
Cash withdrawn from Trust Account in connection with redemption 1,001,216 0
Release of Trust Account to Company's bank account 833,324 0
Net cash provided by/(used in) investing activities 1,414,523 (885,066)
Cash flows from financing activities:    
Proceeds from exercise of warrants 3,664,871 0
Redemption of common stock subject to redemption (1,001,216) 0
Proceeds from private placement 4,780,021 1,000,000
Proceeds from capital raise 6,983,688 0
Proceeds from revolving line of credit 0 252,314
Repayments of revolving line of credit (315,671) 0
Proceeds from bank borrowings 0 31,954
Repayment of bank borrowings (775,192) 0
Repayment of loans payable (210,843) 0
Proceeds from convertible notes payable 2,376,500 0
Net cash provided by financing activities 15,886,279 1,689,268
Net increase/(decrease) in cash and cash equivalents 5,214,445 (567,079)
Cash and cash equivalents, beginning of year 40,790 607,869
Cash and cash equivalents, end of year 5,255,235 40,790
Nonrelated Party    
Cash flows from financing activities:    
Proceeds from notes payable 513,200 390,000
Repayments of notes payable (101,579) 0
Related Party    
Cash flows from financing activities:    
Proceeds from notes payable 0 15,000
Repayments of notes payable $ (27,500) $ 0