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10-K true 2025-12-31 --12-31 2025 false 000-55964 Quarta-Rad, Inc. DE 45-4232089 1201 N. Orange St. Suite 700 Wilmington DE 19801 (302) 887-9916 Common Stock, par value $0.0001 per share QURT No No Yes Yes Non-accelerated Filer true false false false 444492 15899483 We recognize the importance of maintaining the security and <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250101__20251231_zI2dD5tVzJrb">integrity of our information systems and data. Our cybersecurity risk management processes are designed to identify, assess, and manage risks from potential unauthorized access, cyber incidents, and other security threats. Risk Management and Strategy We maintain basic information technology controls and procedures appropriate for our size and operations. These include access controls, use of secure <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_z7AnWzXfo9Z5">third-party platforms, and periodic monitoring of systems. We rely in part on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskThirdPartyOversightAndIdentificationProcessesFlag_dbT_c20250101__20251231_zpyUjJ6tXJG5">third-party service providers and cloud-based solutions in the operation of our business, and we consider risks related to these providers as part of our overall cybersecurity risk management. Given the nature and scale of our operations, we have not adopted a formal cybersecurity framework such as the NIST Cybersecurity Framework; however, we periodically evaluate our practices against generally accepted industry standards. We rely on third-party cloud platforms in connection with Sellavir’s operations. true true true Governance Responsibility for cybersecurity oversight resides with our Chief Executive Officer, who is involved in monitoring risks and implementing appropriate safeguards. Due to our size, we do not have a dedicated cybersecurity committee or personnel. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_902_ecyd--CybersecurityRiskBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_c20250101__20251231_z7SF0pfn27Rc">Our Board of Directors is informed of material risks, including cybersecurity risks, as part of its general oversight of the Company’s operations. Cybersecurity Incidents During the fiscal year ended December 31, 2025, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_900_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantTextBlock_c20250101__20251231_zHa4I3q8lYk8">we did <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_z4mtSmNW1Zk6">not identify any cybersecurity incidents that materially affected, or are reasonably likely to materially affect, our business strategy, results of operations, or financial condition. Our Board of Directors is informed of material risks, including cybersecurity risks, as part of its general oversight of the Company’s operations. we did <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_909_ecyd--CybersecurityRiskMateriallyAffectedOrReasonablyLikelyToMateriallyAffectRegistrantFlag_dbF_c20250101__20251231_z4mtSmNW1Zk6">not identify any cybersecurity incidents that materially affected, or are reasonably likely to materially affect, our business strategy, results of operations, or financial condition. false dbbmckennon 3501 San Diego, California

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NOTE 1 - NATURE OF BUSINESS Quarta-Rad, Inc. (the “Company”) was incorporated under the laws of the state of Delaware on November 29, 2011, under the name Quatra-Rad, Inc. and amended its Certificate of Incorporation on February 29, 2012 to change its name to Quarta-Rad, Inc. On July 2, 2012, the Company amended and restated its Certificate of Incorporation to increase its authorized shares of common stock to <span id="xdx_90A_eus-gaap--CommonStockSharesAuthorized_iI_c20120702__us-gaap--TypeOfArrangementAxis__custom--AmendedAndRestatedMember__srt--RangeAxis__srt--MaximumMember_zJwRgBcP9FUh" title="Common stock, shares authorized">50,000,000, $<span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20120702__us-gaap--TypeOfArrangementAxis__custom--AmendedAndRestatedMember__srt--RangeAxis__srt--MaximumMember_zBZn4pzUzAR5" title="Common stock, par value">0.0001 par value from 1,500, no par value. The Company distributed detection devices, including but not limited to Geiger counters, to homeowners and interested customers in North America, Europe, and Asia. The Company targeted homebuilders and home renovation contractors. During April 2020, the Company acquired Quarta-Rad USA, Inc., a Delaware corporation, as a wholly owned subsidiary. There was no consideration paid for the shares. The purpose of the acquisition is to separate the sales of certain products in separate entities. There was no activity, assets or liabilities in the subsidiary through December 31, 2025. During December 2020, the Company acquired Sellavir, Inc., a Delaware. Corporation, as a wholly owned subsidiary, as discussed in Note 7. Sellavir is a video analytics company whose platform empowers organizations to decode videos to develop creative marketing strategies and analysis through advanced and proprietary technologies. Sellavir is now focused on developing CenterEye, a call center software platform that leverages AI and advanced analytics to improve call center operations. During January 2026, the Company entered into an Independent Software Vendor (ISV) Partner Agreement with Genesys Cloud Services, Inc., and will integrate its proprietary contact center technologies into the Genesys Cloud platform, one of the world’s leading AI-powered experience orchestration engines.

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NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in United States (US) dollar. The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 fiscal year end. Going Concern and Management’s Plans The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of December 31, 2025, the Company had an accumulated deficit of $428,385 and incurred a net loss of $256,929 for the year then ended. The Company had $72,909 of cash and a working capital deficit of $216,617 at December 31, 2025. The Company requires additional capital to meet its expected use of cash from operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Management is implementing several plans to alleviate the conditions, giving rise to substantial doubt. These plans include: <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Focusing on Sellavir’s CenterEye Platform</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Exploring strategic partnerships to generate near-term revenue.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Raise capital</td></tr></table> While we believe that these plans will provide sufficient liquidity to meet obligations as they become due, there is no assurance the plans will be successfully executed or that additional financing will be available on terms acceptable to the Company. As such, substantial doubt about the Company’s ability to continue as a going concern remains. Principles of Consolidation The consolidated financial statements include the accounts Quarta-Rad, Inc. and its wholly-owned subsidiary Sellavir, Inc. All significant intercompany balances and transactions have been eliminated in consolidation. Cash and Cash Equivalents The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. The Company maintains its cash balances in one financial institution. The balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. The Company’s balance may exceed that limit from time to time throughout the year. Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make estimates and judgments that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting periods. Significant estimates made by management include the recoverability of the related party notes receivable. The Company bases its estimates on historical experience, knowledge of current conditions and belief of what could occur in the future considering available information. The Company reviews its estimates on an on-going basis. The actual results experienced by the Company may differ materially and adversely from its estimates. To the extent there are material differences between the estimates and actual results, future results of operations will be affected. The recoverability of the related party note receivable is a critical accounting estimate. Advertising The Company expenses advertising costs, primarily consisting of Amazon and other online marketing including search optimization, and placement in multiple publications, along with design and printing costs of sales materials, when incurred. Advertising expense for the years ended December 31, 2025 and December 31, 2024 amounted to $0 and $0, respectively. Accounts Receivable Accounts Receivable represents amounts from sales to various suppliers and online platforms. Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectable amounts through a charge to bad debt expense and a credit to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. A reserve for sales returns and allowances is considered immaterial and, as a result, there was no reserve for sales returns and allowances, at December 31, 2025 and December 31, 2024, respectively. Quarta-Rad sold certain inventory held on consignment to a third-party supplier for $55,734 payable in equal installments over ten years through October 2033. The Company recorded a discount of $21,488, using a 10% discount rate, related to the transaction The discount was recorded as a reduction of revenues. Amortization will be recorded through 2030 using the effective interest method. The current portion is included in Accounts Receivable with the remainder included in long-term trade receivables. Payments are due each October through 2033. The Company amortized $3,424 and $3,425 during the years ended December 31, 2025 and December 31, 2024, respectively. The balance of the discount at December 31, 2025 was $14,639. Notes Receivable – related party Notes Receivable – related party consists of loan agreements entered into by Sellavir discussed in Note 3. Amounts payable marked to value in functional currency at the balance sheet date where the Company records foreign translation gain or loss. The Company’s functional currency is the United States Dollar. Concentration of Credit Risk Credit is extended to online platforms and suppliers based on an evaluation of their financial condition, and collateral is generally not required. The Company performs ongoing credit evaluations of its customers and provides an allowance for doubtful accounts as appropriate. 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Inventory Inventories are stated at the lower of cost or market (net realizable value). The Company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold. The Company’s inventory consists entirely of finished goods available for sale. The Company maintains an inventory reserve for damaged and obsolete inventory. The balance of the reserve was $0 and $300 at December 31, 2025 and December 31, 2024, respectively. Equity Investments Under ASU 2016-01, the Company’s accounting treatment for equity investments differs for those with and without readily determinable fair values. Equity investments with readily determinable fair values are recorded at fair value with changes in fair value recorded in “Unrealized Gain/Loss on Investments.” For equity investments without readily determinable fair values, the Company has elected the “measurement alternative,” and therefore carry these investments at cost, less impairment (if any), plus or minus changes in observable prices. On a quarterly basis, the Company reviews their equity investments without readily determinable fair values for impairment and consider a number of qualitative factors such as whether there is a significant deterioration in earnings performance, credit rating, asset quality, or business prospects of the investee in determining if impairment exists. If the investment is considered impaired, an impairment loss equal to the amount by which the carrying value exceeds its fair value is recorded through a charge to earnings. The impairment loss may be reversed in a subsequent period if there are observable transactions for the identical or similar investment of the same issuer at a higher amount than the carrying amount that was established when the impairment was recognized. Impairment as well as upward or downward adjustments resulting from observable price changes in orderly transactions for identical or similar investments are included in “Income – other.” Realized gains or losses resulting from the sale of equity investments are calculated using the specific identification method and are included in “Realized gain(loss) on investments.” Property and Equipment Property and equipment are stated at cost. Depreciation is provided on the straight-line method over the estimated useful lives of the related assets, which is five years. Leasehold improvements are amortized over the shorter of their estimated useful lives or their related lease terms. Repairs and maintenance costs are charged to expense when incurred. Long-Lived Assets Property and equipment are stated at cost. Depreciation is provided on the straight-line method over the estimated useful lives of the related assets, which is five years. Leasehold improvements are amortized over the shorter of their estimated useful lives or their related lease terms. Repairs and maintenance costs are charged to expense when incurred. Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company has recorded a valuation allowance for the full amount of deferred tax asset of $126,496 at December 31, 2025. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable. As of December 31, 2025, we have analyzed filing positions in each of the federal and state jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We have identified the U.S. federal and Delaware as our “major” tax jurisdictions. Generally, we remain subject to Internal Revenue Service examination of our 2022 through 2025 tax returns. However, we have certain tax attribute carry forwards, which will remain subject to review and adjustment by the relevant tax authorities until the statute of limitations closes with respect to the year in which such attributes are utilized. We believe that our income tax filing positions and deductions will be sustained on audit and do not anticipate any adjustments that will result in a material change to our financial position. Therefore, no reserves for uncertain income tax position have been recorded pursuant to ASC 740. In addition, we did not record a cumulative effect adjustment related to the adoption of ASC 740. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable. Stock Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provision of FASB ASC 718, Compensation – Stock Compensation (“ASC 718”), prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the consolidated financial statements based on the estimated grant date fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period). Earnings per Share The Company’s basic earnings per share are calculated by dividing its net income available to common stockholders by the weighted average number of common shares outstanding for the period. The Company’s dilutive earnings per share is calculated by dividing its net income available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no dilutive instruments at December 31, 2025 and December 31, 2024. Fair Value of Financial Instruments The Company’s financial instruments as defined by ASC 825, “Financial Instruments” include cash, trade accounts receivable, and accounts payable and accrued expenses. All instruments are accounted for on a historical cost basis, which, due to the short maturity of these financial instruments, approximates fair value at December 31, 2025 and December 31, 2024. FASB ASC 820 “Fair Value Measurements and Disclosures” defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles, and expands disclosures about fair value measurements. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">Level 1. Observable inputs for identical securities such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 3. Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions.</td></tr> </table> The Company’s investment securities consist of common and preferred stock. Substantially all the Company’s investments are Level 1. The fair market value is based on quoted prices in active markets for identical assets. Financial assets are measured at fair value on a recurring basis. The following table provides information at December 31, 2025 and December 31, 2024 about the Company’s financial assets measured at fair value on a recurring basis SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS Values at December 31, 2025: <table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Assets at fair value:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Marketable securities</td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_985_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zfKecV74NHek" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">3</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zjIX7btGUKfl" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zIXNR29hl4X5" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--MarketableSecurities_iI_c20231231_zEtCdjtmz7Pd" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">3</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zkZqxetDJQC5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">3</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zHM3759tRku5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z3kXe7UrTFr6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20231231_zKw4N9pPJGRi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">3</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> Values at December 31, 2024: <table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Assets at fair value:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Marketable securities</td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zA9cqFnSOEN" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">5</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKaAe81UqoM7" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zLJ8d1Vkl1Cj" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--MarketableSecurities_iI_c20241231_zFSO0Q61vfYj" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">5</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zTSdVw4Wsvla" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">5</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z1WrVboHqIVb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zRGkLrIy9kli" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_c20241231_zhq2Mx4J6L18" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">5</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> Revenue Recognition We adopted FASB Accounting Standards Codification ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. Our principal activities from which we generate our revenue are product sales. Revenue is measured based on consideration specified in a contract with a customer. A contract with a customer exists when we enter into an enforceable contract with a customer. The contract is based on either the acceptance of standard terms and conditions on the websites for e-commerce customers and via telephone with our third-party call center for our print media and direct mail customers, or the execution of terms and conditions contracts with retailers and wholesalers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration is typically paid prior to shipment via credit card or check when our products are sold direct to consumers or approximately 30 days from the time control is transferred when sold to wholesalers, distributors and retailers. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience and, in some circumstances, published credit and financial information pertaining to the customer. A performance obligation is a promise in a contract to transfer a distinct product to the customer. Performance obligations promised in a contract are identified based on the goods that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the goods is separately identifiable from other promises in the contract. We have concluded the sale of goods and related shipping and handling are accounted for as the single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods to the customer. We issue refunds to e-commerce and print media customers, upon request, within 30 days of delivery. We estimate the amount of potential refunds at each reporting period using a portfolio approach of historical data, adjusted for changes in expected customer experience, including seasonality and changes in economic factors. For retailers, distributors and wholesalers, we do not offer a right of return or refund and revenue is recognized at the time products are shipped to customers. In all cases, judgment is required in estimating these reserves. Actual claims for returns could be materially different from the estimates. A reserve for sales returns and allowances is considered immaterial and, as a result, there was no reserve for sales returns and allowances, at December 31, 2025 and December 31, 2024, respectively. We recognize revenue when we satisfy a performance obligation in a contract by transferring control over a product to a customer when product is shipped. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by us from a customer, are excluded from revenue. Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of product sales. We recognize consulting revenue over time as services are performed. Invoiced amounts are determined based on the level of work completed by contractors, measured against predetermined project milestones. These milestones are defined in the client contract and are tied to specific deliverables or stages in the agreed-upon project timeline. Recent Accounting Pronouncements Accounting Standard Update 2023-09, Improvements to Income Tax Disclosures (“ASU 2023-09”). In December 2023, the FASB issued ASU 2023-09, which requires more detailed income tax disclosures. The guidance requires entities to disclose disaggregated information about their effective tax rate reconciliation as well as expanded information on income taxes paid by jurisdiction. The disclosure requirements will be applied on a prospective basis, with the option to apply them retrospectively. The standard is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. This was adopted without a significant impact on the financial statements. In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income (Topic 220): Expense Disaggregation Disclosures. This update requires entities to disaggregate operating expenses into specific categories, such as salaries and wages, depreciation, and amortization, to provide enhanced transparency into the nature and function of expenses. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. ASU 2024-03 may be applied retrospectively or prospectively. The Company is currently evaluating the impact of this standard on its financial statement presentation and disclosures. We have adopted all other recently issued accounting pronouncements. The adoption of the new accounting pronouncements is not anticipated to have a material effect on our operations. Risks and Uncertainties The Company is continuing to expand its Artificial Intelligence business through development of new services and software, and consulting on strategies and implementation, and are in the process of transforming our company from an import heavy revenue entity to AI services revenue becoming the majority of total sales.. Due to the constraints with the Quarta Rad related income, additional focus and resources will be utilized by Sellavir Beginning in 2024, Sellavir will strategically focus on harnessing its advanced AI capabilities and extensive experience to innovate within the call center industry. The industry’s evolving landscape, particularly the shift from traditional on-premise solutions to cloud-hosted platforms, presents a unique opportunity for Sellavir to introduce a suite of AI-driven products.The success of call center product, CenterEye, depends on our ability to develop features that meet client needs, keep up with technological advancements, and address any software bugs or security vulnerabilities promptly. There is no guarantee that CenterEye will achieve market acceptance. Failure to gain traction could adversely affect our financial condition and results of operations.

Basis of Presentation These financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in United States (US) dollar. The Company’s financial statements are prepared using the accrual method of accounting. The Company has elected a December 31 fiscal year end.

Going Concern and Management’s Plans The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of December 31, 2025, the Company had an accumulated deficit of $428,385 and incurred a net loss of $256,929 for the year then ended. The Company had $72,909 of cash and a working capital deficit of $216,617 at December 31, 2025. The Company requires additional capital to meet its expected use of cash from operations. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date the financial statements are issued. Management is implementing several plans to alleviate the conditions, giving rise to substantial doubt. These plans include: <table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Focusing on Sellavir’s CenterEye Platform</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Exploring strategic partnerships to generate near-term revenue.</td></tr> <tr style="vertical-align: top"> <td> </td><td> </td><td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">●</td><td style="text-align: justify">Raise capital</td></tr></table> While we believe that these plans will provide sufficient liquidity to meet obligations as they become due, there is no assurance the plans will be successfully executed or that additional financing will be available on terms acceptable to the Company. As such, substantial doubt about the Company’s ability to continue as a going concern remains.

-428385

-256929

72909

-216617

Principles of Consolidation The consolidated financial statements include the accounts Quarta-Rad, Inc. and its wholly-owned subsidiary Sellavir, Inc. All significant intercompany balances and transactions have been eliminated in consolidation.

Cash and Cash Equivalents The Company considers all highly liquid investments with maturity of three months or less when purchased to be cash equivalents. The Company maintains its cash balances in one financial institution. The balances are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. The Company’s balance may exceed that limit from time to time throughout the year.

250000

Use of Estimates and Assumptions The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make estimates and judgments that affect the reported amounts of assets, liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting periods. Significant estimates made by management include the recoverability of the related party notes receivable. The Company bases its estimates on historical experience, knowledge of current conditions and belief of what could occur in the future considering available information. The Company reviews its estimates on an on-going basis. The actual results experienced by the Company may differ materially and adversely from its estimates. To the extent there are material differences between the estimates and actual results, future results of operations will be affected. The recoverability of the related party note receivable is a critical accounting estimate.

Advertising The Company expenses advertising costs, primarily consisting of Amazon and other online marketing including search optimization, and placement in multiple publications, along with design and printing costs of sales materials, when incurred. Advertising expense for the years ended December 31, 2025 and December 31, 2024 amounted to $0 and $0, respectively.

Accounts Receivable Accounts Receivable represents amounts from sales to various suppliers and online platforms. Accounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectable amounts through a charge to bad debt expense and a credit to a valuation allowance based on its assessment of the current status of individual accounts. Balances that are still outstanding after management has used reasonable collection efforts are written off through a charge to the valuation allowance and a credit to accounts receivable. A reserve for sales returns and allowances is considered immaterial and, as a result, there was no reserve for sales returns and allowances, at December 31, 2025 and December 31, 2024, respectively. Quarta-Rad sold certain inventory held on consignment to a third-party supplier for $55,734 payable in equal installments over ten years through October 2033. The Company recorded a discount of $21,488, using a 10% discount rate, related to the transaction The discount was recorded as a reduction of revenues. Amortization will be recorded through 2030 using the effective interest method. The current portion is included in Accounts Receivable with the remainder included in long-term trade receivables. Payments are due each October through 2033. The Company amortized $3,424 and $3,425 during the years ended December 31, 2025 and December 31, 2024, respectively. The balance of the discount at December 31, 2025 was $14,639.

55734

21488

0.10

3424

3425

14639

Notes Receivable – related party Notes Receivable – related party consists of loan agreements entered into by Sellavir discussed in Note 3. Amounts payable marked to value in functional currency at the balance sheet date where the Company records foreign translation gain or loss. The Company’s functional currency is the United States Dollar.

Concentration of Credit Risk Credit is extended to online platforms and suppliers based on an evaluation of their financial condition, and collateral is generally not required. The Company performs ongoing credit evaluations of its customers and provides an allowance for doubtful accounts as appropriate. Three selling platforms/distributors accounted for <span id="xdx_901_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsReceivableMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--CreditConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThreeSellingPlatformDistributorMember_z1h8a5fcCVCe" title="Concentration risk, percentage">100% of accounts receivable at December 31, 2024. Quarta Rad purchased <span id="xdx_90C_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20240101__20241231__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--CostOfGoodsTotalMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__srt--MajorCustomersAxis__custom--ThirdPartyMember_zBKia3d5f4H4" title="Concentration risk, percentage">100% of its inventory through a third party in 2024. Quarta-Rad did not purchase inventory in 2025.

Inventory Inventories are stated at the lower of cost or market (net realizable value). The Company periodically reviews the value of items in inventory and provides write-downs or write-offs of inventory based on its assessment of market conditions. Write-downs and write-offs are charged to cost of goods sold. The Company’s inventory consists entirely of finished goods available for sale. The Company maintains an inventory reserve for damaged and obsolete inventory. The balance of the reserve was $0 and $300 at December 31, 2025 and December 31, 2024, respectively.

300

Equity Investments Under ASU 2016-01, the Company’s accounting treatment for equity investments differs for those with and without readily determinable fair values. Equity investments with readily determinable fair values are recorded at fair value with changes in fair value recorded in “Unrealized Gain/Loss on Investments.” For equity investments without readily determinable fair values, the Company has elected the “measurement alternative,” and therefore carry these investments at cost, less impairment (if any), plus or minus changes in observable prices. On a quarterly basis, the Company reviews their equity investments without readily determinable fair values for impairment and consider a number of qualitative factors such as whether there is a significant deterioration in earnings performance, credit rating, asset quality, or business prospects of the investee in determining if impairment exists. If the investment is considered impaired, an impairment loss equal to the amount by which the carrying value exceeds its fair value is recorded through a charge to earnings. The impairment loss may be reversed in a subsequent period if there are observable transactions for the identical or similar investment of the same issuer at a higher amount than the carrying amount that was established when the impairment was recognized. Impairment as well as upward or downward adjustments resulting from observable price changes in orderly transactions for identical or similar investments are included in “Income – other.” Realized gains or losses resulting from the sale of equity investments are calculated using the specific identification method and are included in “Realized gain(loss) on investments.”

Property and Equipment Property and equipment are stated at cost. Depreciation is provided on the straight-line method over the estimated useful lives of the related assets, which is five years. Leasehold improvements are amortized over the shorter of their estimated useful lives or their related lease terms. Repairs and maintenance costs are charged to expense when incurred.

P5Y

Long-Lived Assets Property and equipment are stated at cost. Depreciation is provided on the straight-line method over the estimated useful lives of the related assets, which is five years. Leasehold improvements are amortized over the shorter of their estimated useful lives or their related lease terms. Repairs and maintenance costs are charged to expense when incurred.

P5Y

Income Taxes The Company uses the asset and liability method of accounting for income taxes in accordance with ASC 740-10, “Accounting for Income Taxes.” Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year; and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity’s financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if, based on the weight of available positive and negative evidence, it is more likely than not that some portion or all of the deferred tax assets will not be realized. The Company has recorded a valuation allowance for the full amount of deferred tax asset of $126,496 at December 31, 2025. ASC 740-10 prescribes a recognition threshold and measurement attribute for the financial statement recognition of a tax position taken or expected to be taken on a tax return. Under ASC 740-10, a tax benefit from an uncertain tax position taken or expected to be taken may be recognized only if it is “more likely than not” that the position is sustainable upon examination, based on its technical merits. The tax benefit of a qualifying position under ASC 740-10 would equal the largest amount of tax benefit that is greater than 50% likely of being realized upon ultimate settlement with a taxing authority having full knowledge of all the relevant information. A liability (including interest and penalties, if applicable) is established to the extent a current benefit has been recognized on a tax return for matters that are considered contingent upon the outcome of an uncertain tax position. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable. As of December 31, 2025, we have analyzed filing positions in each of the federal and state jurisdictions where we are required to file income tax returns, as well as all open tax years in these jurisdictions. We have identified the U.S. federal and Delaware as our “major” tax jurisdictions. Generally, we remain subject to Internal Revenue Service examination of our 2022 through 2025 tax returns. However, we have certain tax attribute carry forwards, which will remain subject to review and adjustment by the relevant tax authorities until the statute of limitations closes with respect to the year in which such attributes are utilized. We believe that our income tax filing positions and deductions will be sustained on audit and do not anticipate any adjustments that will result in a material change to our financial position. Therefore, no reserves for uncertain income tax position have been recorded pursuant to ASC 740. In addition, we did not record a cumulative effect adjustment related to the adoption of ASC 740. Related interest and penalties, if any, are included as components of income tax expense and income taxes payable.

126496

Stock Based Compensation The Company accounts for share-based compensation in accordance with the fair value recognition provision of FASB ASC 718, Compensation – Stock Compensation (“ASC 718”), prescribes accounting and reporting standards for all share-based payment transactions in which employee services are acquired. Transactions include incurring liabilities, or issuing or offering to issue shares, options, and other equity instruments such as employee stock ownership plans and stock appreciation rights. Share-based payments to employees, including grants of employee stock options, are recognized as compensation expense in the consolidated financial statements based on the estimated grant date fair values. That expense is recognized over the period during which an employee is required to provide services in exchange for the award, known as the requisite service period (usually the vesting period).

Earnings per Share The Company’s basic earnings per share are calculated by dividing its net income available to common stockholders by the weighted average number of common shares outstanding for the period. The Company’s dilutive earnings per share is calculated by dividing its net income available to common shareholders by the diluted weighted average number of shares outstanding during the period. The diluted weighted average number of shares outstanding is the basic weighted number of shares adjusted for any potentially dilutive debt or equity. There are no dilutive instruments at December 31, 2025 and December 31, 2024.

Fair Value of Financial Instruments The Company’s financial instruments as defined by ASC 825, “Financial Instruments” include cash, trade accounts receivable, and accounts payable and accrued expenses. All instruments are accounted for on a historical cost basis, which, due to the short maturity of these financial instruments, approximates fair value at December 31, 2025 and December 31, 2024. FASB ASC 820 “Fair Value Measurements and Disclosures” defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles, and expands disclosures about fair value measurements. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify"> </td> <td style="width: 24px; text-align: justify">●</td> <td style="text-align: justify">Level 1. Observable inputs for identical securities such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify">●</td> <td style="text-align: justify">Level 3. Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions.</td></tr> </table> The Company’s investment securities consist of common and preferred stock. Substantially all the Company’s investments are Level 1. The fair market value is based on quoted prices in active markets for identical assets. Financial assets are measured at fair value on a recurring basis. The following table provides information at December 31, 2025 and December 31, 2024 about the Company’s financial assets measured at fair value on a recurring basis SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS Values at December 31, 2025: <table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Assets at fair value:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Marketable securities</td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_985_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zfKecV74NHek" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">3</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zjIX7btGUKfl" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zIXNR29hl4X5" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--MarketableSecurities_iI_c20231231_zEtCdjtmz7Pd" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">3</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zkZqxetDJQC5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">3</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zHM3759tRku5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z3kXe7UrTFr6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20231231_zKw4N9pPJGRi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">3</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> Values at December 31, 2024: <table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Assets at fair value:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Marketable securities</td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zA9cqFnSOEN" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">5</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKaAe81UqoM7" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zLJ8d1Vkl1Cj" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--MarketableSecurities_iI_c20241231_zFSO0Q61vfYj" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">5</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zTSdVw4Wsvla" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">5</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z1WrVboHqIVb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zRGkLrIy9kli" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_c20241231_zhq2Mx4J6L18" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">5</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table>

SCHEDULE OF FAIR VALUE OF FINANCIAL INSTRUMENTS Values at December 31, 2025: <table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Assets at fair value:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Marketable securities</td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_985_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zfKecV74NHek" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">3</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zjIX7btGUKfl" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecurities_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zIXNR29hl4X5" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--MarketableSecurities_iI_c20231231_zEtCdjtmz7Pd" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">3</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zkZqxetDJQC5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">3</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zHM3759tRku5" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20231231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_z3kXe7UrTFr6" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--AssetsFairValueDisclosure_iI_c20231231_zKw4N9pPJGRi" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">3</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> Values at December 31, 2024: <table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Total</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Assets at fair value:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 36%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Marketable securities</td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_986_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zA9cqFnSOEN" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">5</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zKaAe81UqoM7" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98D_eus-gaap--MarketableSecurities_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zLJ8d1Vkl1Cj" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">-</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--MarketableSecurities_iI_c20241231_zFSO0Q61vfYj" style="border-bottom: Black 1pt solid; width: 12%; font-size: 10pt; text-align: right" title="Marketable securities">5</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 1pt">Total assets at fair value</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zTSdVw4Wsvla" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">5</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98E_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z1WrVboHqIVb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20241231__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zRGkLrIy9kli" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_c20241231_zhq2Mx4J6L18" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total assets at fair value">5</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table>

Revenue Recognition We adopted FASB Accounting Standards Codification ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”). The new guidance sets forth a new five-step revenue recognition model which replaces the prior revenue recognition guidance in its entirety and is intended to eliminate numerous industry-specific pieces of revenue recognition guidance that have historically existed in U.S. GAAP. The underlying principle of the new standard is that a business or other organization will recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects what it expects to receive in exchange for the goods or services. Our principal activities from which we generate our revenue are product sales. Revenue is measured based on consideration specified in a contract with a customer. A contract with a customer exists when we enter into an enforceable contract with a customer. The contract is based on either the acceptance of standard terms and conditions on the websites for e-commerce customers and via telephone with our third-party call center for our print media and direct mail customers, or the execution of terms and conditions contracts with retailers and wholesalers. These contracts define each party’s rights, payment terms and other contractual terms and conditions of the sale. Consideration is typically paid prior to shipment via credit card or check when our products are sold direct to consumers or approximately 30 days from the time control is transferred when sold to wholesalers, distributors and retailers. We apply judgment in determining the customer’s ability and intention to pay, which is based on a variety of factors including the customer’s historical payment experience and, in some circumstances, published credit and financial information pertaining to the customer. A performance obligation is a promise in a contract to transfer a distinct product to the customer. Performance obligations promised in a contract are identified based on the goods that will be transferred to the customer that are both capable of being distinct and are distinct in the context of the contract, whereby the transfer of the goods is separately identifiable from other promises in the contract. We have concluded the sale of goods and related shipping and handling are accounted for as the single performance obligation. The transaction price of a contract is allocated to each distinct performance obligation and recognized as revenue when or as the customer receives the benefit of the performance obligation. The transaction price is determined based on the consideration to which we will be entitled to receive in exchange for transferring goods to the customer. We issue refunds to e-commerce and print media customers, upon request, within 30 days of delivery. We estimate the amount of potential refunds at each reporting period using a portfolio approach of historical data, adjusted for changes in expected customer experience, including seasonality and changes in economic factors. For retailers, distributors and wholesalers, we do not offer a right of return or refund and revenue is recognized at the time products are shipped to customers. In all cases, judgment is required in estimating these reserves. Actual claims for returns could be materially different from the estimates. A reserve for sales returns and allowances is considered immaterial and, as a result, there was no reserve for sales returns and allowances, at December 31, 2025 and December 31, 2024, respectively. We recognize revenue when we satisfy a performance obligation in a contract by transferring control over a product to a customer when product is shipped. Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction, that are collected by us from a customer, are excluded from revenue. Shipping and handling costs associated with outbound freight after control over a product has transferred to a customer are accounted for as a fulfillment cost and are included in cost of product sales. We recognize consulting revenue over time as services are performed. Invoiced amounts are determined based on the level of work completed by contractors, measured against predetermined project milestones. These milestones are defined in the client contract and are tied to specific deliverables or stages in the agreed-upon project timeline.

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Recent Accounting Pronouncements Accounting Standard Update 2023-09, Improvements to Income Tax Disclosures (“ASU 2023-09”). In December 2023, the FASB issued ASU 2023-09, which requires more detailed income tax disclosures. The guidance requires entities to disclose disaggregated information about their effective tax rate reconciliation as well as expanded information on income taxes paid by jurisdiction. The disclosure requirements will be applied on a prospective basis, with the option to apply them retrospectively. The standard is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. This was adopted without a significant impact on the financial statements. In November 2024, the FASB issued ASU No. 2024-03, Income Statement—Reporting Comprehensive Income (Topic 220): Expense Disaggregation Disclosures. This update requires entities to disaggregate operating expenses into specific categories, such as salaries and wages, depreciation, and amortization, to provide enhanced transparency into the nature and function of expenses. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. ASU 2024-03 may be applied retrospectively or prospectively. The Company is currently evaluating the impact of this standard on its financial statement presentation and disclosures. We have adopted all other recently issued accounting pronouncements. The adoption of the new accounting pronouncements is not anticipated to have a material effect on our operations.

Risks and Uncertainties The Company is continuing to expand its Artificial Intelligence business through development of new services and software, and consulting on strategies and implementation, and are in the process of transforming our company from an import heavy revenue entity to AI services revenue becoming the majority of total sales.. Due to the constraints with the Quarta Rad related income, additional focus and resources will be utilized by Sellavir Beginning in 2024, Sellavir will strategically focus on harnessing its advanced AI capabilities and extensive experience to innovate within the call center industry. The industry’s evolving landscape, particularly the shift from traditional on-premise solutions to cloud-hosted platforms, presents a unique opportunity for Sellavir to introduce a suite of AI-driven products.The success of call center product, CenterEye, depends on our ability to develop features that meet client needs, keep up with technological advancements, and address any software bugs or security vulnerabilities promptly. There is no guarantee that CenterEye will achieve market acceptance. Failure to gain traction could adversely affect our financial condition and results of operations.

NOTE 3–NOTE RECEIVABLE – RELATED PARTY In March 2023, Sellavir entered into a loan agreement with a related Thai corporation for the purpose of purchasing land for development. In May 2023, the Company’s Chief Executive Officer and majority shareholder became the Chief Executive Officer and a minority shareholder of the Thai entity. Under the terms of the agreement, the Thai corporation is obligated to repay Sellavir <span id="xdx_90B_eus-gaap--ReceivableWithImputedInterestFaceAmount_iI_uThaiBhat_c20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_z3zJkM5N767" title="Face amount">9,000,000 Thai Baht (approximately $<span id="xdx_90C_eus-gaap--ReceivableWithImputedInterestFaceAmount_iI_c20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_z3sMw7ZoYoIc" title="Loans payable">261,038 at inception), which includes a premium of $<span id="xdx_90A_eus-gaap--ReceivableWithImputedInterestPremium_iI_c20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_zCgHqq7MF0lj" title="Premium">16,038, plus interest at a rate of <span id="xdx_90C_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_pid_dp_uPure_c20230301__20230331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_z7CkHKrBtrlj" title="Imputed Interest rate">15% per annum. In January 2024, the loan agreement was amended to reduce the interest rate to <span id="xdx_90E_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_dp_uPure_c20240101__20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember_zSG9IjfdFQs5" title="Imputed Interest rate">10% and to provide Sellavir with an additional 3% participation in the selling price of the underlying property. As a result of this modification, the Company recorded a loss of $<span id="xdx_90F_ecustom--LossOnLoanModification_c20240101__20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_zECsLxk9Ym4c" title="Loss on loan modification">8,188. The loan is denominated in Thai Baht and is remeasured at each reporting date. The carrying value of the note was $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_zEtdyjAH9vd8" title="Face amount">278,705 and $<span id="xdx_90B_eus-gaap--DebtInstrumentFaceAmount_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_zJLmctrBPFLi" title="Face amount">262,909 as of December 31, 2025 and 2024, respectively. As a result of foreign currency fluctuations, the Company recorded foreign currency translation gains of $<span id="xdx_90E_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_zhyk065HOAi7" title="Loss on foreign currency translation">23,244 and $<span id="xdx_903_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_zex5geENHam3" title="Loss on foreign currency translation">1,837 for the years ended December 31, 2025 and 2024, respectively. The unamortized premium related to the loan was $<span id="xdx_90E_eus-gaap--ReceivableWithImputedInterestPremium_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_zsrHpQLKZYjj" title="Unamortized premium">7,214 and $<span id="xdx_903_eus-gaap--ReceivableWithImputedInterestPremium_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_z6HKPzktx5Gf" title="Unamortized premium">10,422 as of December 31, 2025 and 2024, respectively, and is being amortized over the life of the loan. Pursuant to amendments in January 2024 and May 2025, principal payments are deferred until April 1, 2027, after which quarterly principal payments are due through April 1, 2031. Interest is payable at maturity. The loan is secured by land located in Thailand. Sellavir received a principal payment of $<span id="xdx_90C_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_c20240401__20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember__dei--LegalEntityAxis__custom--SellavirIncMember_z19vWBIa22j1" title="Principal payment received in connection with this loan">14,897 in April 2024. As of March 31, 2025, the Company ceased recognizing accrued interest income on the loan. In May 2023, the Company issued an additional loan to the same related Thai corporation in the amount of $175,000, bearing interest at a rate of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20230531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember_zyO6EgignO7a" title="Interest rate">15% per annum. In January 2024, the loan agreement was amended to reduce the interest rate to <span id="xdx_90B_eus-gaap--ReceivableWithImputedInterestEffectiveYieldInterestRate_dp_uPure_c20240101__20240131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember_zu3KdbNmGP69" title="Imputed Interest rate">10% and to provide Sellavir with an additional 3% participation in the selling price of the underlying property. The amendment also included a one-year extension of all payment due dates. As a result of this modification, the Company recorded a loss of $3,281. Pursuant to amendments in January 2024 and May 2025, principal payments are deferred until April 1, 2027, after which quarterly principal payments are due through April 1, 2031. Interest is payable at maturity. The loan is secured by land located in Thailand. Sellavir received a principal payment of $<span id="xdx_905_eus-gaap--ProceedsFromRepaymentsOfRelatedPartyDebt_c20240401__20240430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ThaiCorporationMember_zFS7F4vMJ1y9" title="Principal repayment of additional loan issued">10,625 in April 2024. During March 2025, the second note of $<span id="xdx_904_eus-gaap--NotesPayable_iI_c20250331__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--SecondNoteMember_zq8PSYkxmqod">164,375 and accrued interest of $<span id="xdx_90D_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250301__20250331__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--SecondNoteMember_zXfRwuBRmvIa">35,000 was assigned to the Company’s CEO and majority shareholder to satisfy certain obligations outstanding discussed in Note 7. The assignment was finalized and recorded as an offset to accrued expenses and payables – related party in May 2025. Accrued interest at December 31, 2025 is $52,208, and at December 31, 2024, accrued interest for both loans was $76,307. Accrued interest included as a long-term asset, interest receivable – related party, is $<span id="xdx_90D_eus-gaap--InterestReceivableAndOtherAssets_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXxiZJOdB88b" title="Interest receivable related party">52,208 and $<span id="xdx_90B_eus-gaap--InterestReceivableAndOtherAssets_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zfnL1gROnndg" title="Interest receivable related party">76,307 at December 31, 2025, and December 31, 2024, respectively. The difference at December 31, 2025 is due to the pausing of recognition of accrued interest as of March 31, 2025. Principal amounts to be received for the note are as follows: SCHEDULE OF NOTE RECEIVABLE <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 40%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__us-gaap--FairValueByAssetClassAxis__custom--NoteReceivableMember_zzknLaRMg0Kj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">March 2023 Note</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_409_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedNextTwelveMonths_iI_maFRMPzdWH_zlwYwmOpkxsk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; font-size: 10pt; text-align: left">2027</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 24%; font-size: 10pt; text-align: right">49,434</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedTwoYears_iI_maFRMPzdWH_zwuGcEkQXUB4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">2028</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">65,614</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedThreeYears_iI_maFRMPzdWH_ze5b5dGHEfb9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">2029</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">65,614</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedFourYears_iI_maFRMPzdWH_zfhbLKAavApa" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">2030</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">65,614</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedFiveYears_iI_maFRMPzdWH_zU7Upb5YCbMl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">2031</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">24,907</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FinancingReceivablesMinimumPayments_iTI_mtFRMPzdWH_zb78r6din1Ek" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left">Totals</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">271,183</td><td style="font-size: 10pt; text-align: left"> </td></tr> </table>

9000000

261038

16038

0.15

0.10

8188

278705

262909

23244

1837

7214

10422

14897

175000

0.15

0.10

3281

10625

164375

35000

52208

76307

52208

76307

Principal amounts to be received for the note are as follows: SCHEDULE OF NOTE RECEIVABLE <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 40%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td style="text-align: left; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231__us-gaap--FairValueByAssetClassAxis__custom--NoteReceivableMember_zzknLaRMg0Kj" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">March 2023 Note</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_409_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedNextTwelveMonths_iI_maFRMPzdWH_zlwYwmOpkxsk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 72%; font-size: 10pt; text-align: left">2027</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 24%; font-size: 10pt; text-align: right">49,434</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedTwoYears_iI_maFRMPzdWH_zwuGcEkQXUB4" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">2028</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">65,614</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedThreeYears_iI_maFRMPzdWH_ze5b5dGHEfb9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">2029</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">65,614</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedFourYears_iI_maFRMPzdWH_zfhbLKAavApa" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">2030</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">65,614</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--FinancingReceivablesPrincipalPaymentsToBeReceivedFiveYears_iI_maFRMPzdWH_zU7Upb5YCbMl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">2031</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">24,907</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FinancingReceivablesMinimumPayments_iTI_mtFRMPzdWH_zb78r6din1Ek" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-style: italic; text-align: left">Totals</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">271,183</td><td style="font-size: 10pt; text-align: left"> </td></tr> </table>

49434 65614 65614 65614 24907 271183

NOTE 4–PROPERTY AND EQUIPMENT Property and Equipment at December 31, 2025 and December 31, 2024 consisted of: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zRXeVoxIz3C4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_ziXwYqfMLJR3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzaJA_zDQwkAZH8rfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Computer Equipment</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">4,005</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">4,005</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzaJA_zGvLlNVWbdP9" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Accumulated Depreciation</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,005</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,235</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_d0_mtPPAENzaJA_zRFnJz5xKlR3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 2.5pt">Net Property & Equipment</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">770</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> The Company recognized $770 and $800 in depreciation expense for the years ended December 31, 2025 and 2024 respectively.

Property and Equipment at December 31, 2025 and December 31, 2024 consisted of: SCHEDULE OF PROPERTY AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; text-align: center"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zRXeVoxIz3C4" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20241231_ziXwYqfMLJR3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzaJA_zDQwkAZH8rfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Computer Equipment</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">4,005</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">4,005</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzaJA_zGvLlNVWbdP9" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Accumulated Depreciation</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(4,005</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(3,235</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--PropertyPlantAndEquipmentNet_iTI_d0_mtPPAENzaJA_zRFnJz5xKlR3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; font-style: italic; text-align: left; padding-bottom: 2.5pt">Net Property & Equipment</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">770</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table>

4005

3235

-0

770

800

NOTE 5–INCOME TAXES The Company is subject to taxation in the United States and California. The benefit from income taxes for the years ended December 31, 2025 and 2024 are summarized below: SCHEDULE OF INCOME TAX PROVISION (BENEFIT) <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zR2FU3RCAth" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231_zJEfPLheiMJ1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Current:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBz1qP_zTJkuoV3Nfj7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-left: 10pt">Federal</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBz1qP_zRR5H2OvLUJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 10pt">State</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_pp0p0_mtCITEBz1qP_zn3chha8HVKh" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Total current</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Deferred:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBzNiW_z9kGkg8da32k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; padding-left: 10pt">Federal</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">(60,346</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">(38,174</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBzNiW_zr3d7UmPf9dd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-left: 10pt">State</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_iN_di_msDITEBzNiW_zXVjH53fbUt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Change in valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">57,446</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">73,150</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_pp0p0_mtDITEBzNiW_maITEBzthe_zVHwTt0ohIX8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total deferred</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,900</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">34,976</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzthe_zyS23ASBXfl4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Income tax provision (benefit)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,900</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">34,976</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> At December 31, 2025, the Company had federal net operating loss and capital loss carry forwards of approximately $388,321 which may be offset against future taxable income through 2040. At December 31, 2025 and December 31, 2024, deferred tax assets (liabilities) consist of the following: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zUFzLXmRRdkd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zMIo3cJph8dc" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGz6CV_zHDh6JT7LGc1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Net operating loss carry-forwards</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">100,520</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">42,806</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsInventory_iI_pp0p0_maDTAGz6CV_zHY75HdZdcqf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Inventory reserve</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,520</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,457</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsAccruedInterestRelatedParty_iI_pp0p0_maDTAGz6CV_zqelsjCGYr67" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Accrued interest – related party</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,094</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(3,033</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_405_ecustom--DeferredTaxAssetsAccruedExpensesRelatedParty_iI_pp0p0_maDTAGz6CV_zPD2WzVJn789" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Accrued expenses – related party</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(14,490</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(15,120</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsUnrealizedLossesOnTradingSecurities_iI_pp0p0_maDTAGz6CV_zz0SKxtLAFId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Unrealized loss on investments</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">46,040</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">46,040</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGz6CV_maDTANzgqg_ze52iI0Jy765" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Total deferred tax assets</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">126,496</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">73,150</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANzgqg_zGeLgof6jDlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(126,496</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(73,150</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANzgqg_z8sTG5KHhMF" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Net deferred tax assets</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table> A reconciliation of the statutory federal income tax rate for the years ended December 31, 2025 and December 31, 2024 to the effective tax rate is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zwCURvg7rn41" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zr25XZ12F0h6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_uPure_maLS_zAHXx0UBkQKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Expected federal tax</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_uPure_maLS_z7EHWwn9mdE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(22.14</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(40.24</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_uPure_mtLS_zm4nEl1nkIda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 2.5pt">Total</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(1.14</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)%</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(19.24</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)%</td></tr> </table> The Company follows ASC 740-10, Uncertainty in Income Taxes. The Company recognizes interest and penalties associated with uncertain tax positions as a component of income tax expense. The Company does not have any unrecognized tax benefits or a liability for uncertain tax positions at December 31, 2025 and December 31, 2024. The Company does not expect to have any unrecognized tax benefits within the next twelve months. The Company recognizes accrued interest and penalties associated with uncertain tax positions, if any, as part of income tax expense. There were no tax related interest and penalties recorded for 2025 and 2024. The Company’s income tax returns are subject to examination and adjustments by the IRS for at least three years following the year in which the tax attributes are, including prior year net operating losses.

The Company is subject to taxation in the United States and California. The benefit from income taxes for the years ended December 31, 2025 and 2024 are summarized below: SCHEDULE OF INCOME TAX PROVISION (BENEFIT) <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20250101__20251231_zR2FU3RCAth" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20240101__20241231_zJEfPLheiMJ1" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Current:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBz1qP_zTJkuoV3Nfj7" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-left: 10pt">Federal</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBz1qP_zRR5H2OvLUJ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 1pt; padding-left: 10pt">State</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_pp0p0_mtCITEBz1qP_zn3chha8HVKh" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Total current</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt">Deferred:</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBzNiW_z9kGkg8da32k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; padding-left: 10pt">Federal</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">(60,346</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">(38,174</td><td style="width: 1%; font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBzNiW_zr3d7UmPf9dd" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-left: 10pt">State</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_iN_di_msDITEBzNiW_zXVjH53fbUt2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Change in valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">57,446</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">73,150</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_pp0p0_mtDITEBzNiW_maITEBzthe_zVHwTt0ohIX8" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total deferred</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,900</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">34,976</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_pp0p0_mtITEBzthe_zyS23ASBXfl4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Income tax provision (benefit)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">2,900</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">34,976</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table>

-60346

-38174

-57446

-73150

2900

34976

2900

34976

388321

through 2040 through 2040

At December 31, 2025 and December 31, 2024, deferred tax assets (liabilities) consist of the following: SCHEDULE OF DEFERRED TAX ASSETS <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20251231_zUFzLXmRRdkd" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zMIo3cJph8dc" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td colspan="2" style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0p0_maDTAGz6CV_zHDh6JT7LGc1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Net operating loss carry-forwards</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">100,520</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">42,806</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsInventory_iI_pp0p0_maDTAGz6CV_zHY75HdZdcqf" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Inventory reserve</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,520</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">2,457</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsAccruedInterestRelatedParty_iI_pp0p0_maDTAGz6CV_zqelsjCGYr67" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Accrued interest – related party</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(8,094</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(3,033</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_405_ecustom--DeferredTaxAssetsAccruedExpensesRelatedParty_iI_pp0p0_maDTAGz6CV_zPD2WzVJn789" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Accrued expenses – related party</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(14,490</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(15,120</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsUnrealizedLossesOnTradingSecurities_iI_pp0p0_maDTAGz6CV_zz0SKxtLAFId" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Unrealized loss on investments</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">46,040</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">46,040</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iTI_pp0p0_mtDTAGz6CV_maDTANzgqg_ze52iI0Jy765" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 10pt">Total deferred tax assets</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">126,496</td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">73,150</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTANzgqg_zGeLgof6jDlj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Less: valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(126,496</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(73,150</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsNet_iTI_pp0p0_mtDTANzgqg_z8sTG5KHhMF" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Net deferred tax assets</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">-</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> </table>

100520

42806

2520

2457

-8094 -3033 -14490 -15120

46040

126496

73150

126496

73150

A reconciliation of the statutory federal income tax rate for the years ended December 31, 2025 and December 31, 2024 to the effective tax rate is as follows: SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zwCURvg7rn41" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240101__20241231_zr25XZ12F0h6" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-size: 10pt; font-weight: bold"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_uPure_maLS_zAHXx0UBkQKd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt; text-align: left">Expected federal tax</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 16%; font-size: 10pt; text-align: right">21.00</td><td style="width: 1%; font-size: 10pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_uPure_maLS_z7EHWwn9mdE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt">Valuation allowance</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(22.14</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%)</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">(40.24</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left">%)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right"> </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_uPure_mtLS_zm4nEl1nkIda" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 2.5pt">Total</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(1.14</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)%</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(19.24</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)%</td></tr> </table>

0.2100

-0.2214

-0.4024

-0.0114

-0.1924

NOTE 6–STOCKHOLDERS’ EQUITY The Company was formed with one class of no-par value common stock and was authorized to issue 50,000,000 common shares, as amended. Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they chose to do so, elect all of the directors of the Company. During January 2025, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SellavirConsultantsMember_zP5WqtoUPcKg" title="Issuance of shares">225,000 shares of restricted stock to Sellavir consultants valued at $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250101__20250131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--SellavirConsultantsMember_zmVT5PUghnkj" title="Issuance of shares value">222,625 on dates of issuance. The shares are subject to a 12-month vesting period from the date of issuance. The Company expensed $<span id="xdx_90E_eus-gaap--ShareBasedCompensation_c20250101__20251231__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember_zDcJGAavLy52" title="Share based compensation">204,073, included in general and administrative expenses, during the year ended December 31, 2025. The remaining $<span id="xdx_90F_eus-gaap--ShareBasedCompensation_c20250401__20260131__custom--StatementOfIncomeLocationBalanceAxis__custom--GeneralAndAdministrativeExpensesMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zxHCGj5js3qd" title="Share based compensation">18,522 will be recorded during January 2026.

50000000

Voting rights are not cumulative and, therefore, the holders of more than 50% of the common stock could, if they chose to do so, elect all of the directors of the Company.

225000

222625

204073

18522

NOTE 7–RELATED PARTY TRANSACTIONS In May 2022, the Company began using Star Systems Corporation (“STAR”:), a Japanese entity owned by the Company’s majority shareholder, as an intermediary to purchase inventory from QRR. The Company owes Star $42,502 and $42,502 on December 31, 2025, and December 31, 2024 respectively. The balances are due on demand and do not incur interest. The Company sells radiation monitors and to date purchased all of it inventory from Quarta-Rad, LTD (“QRR”), a company in Russia, which is owned by a former minority shareholder, who disposed of their interest in 2024, through 2022. No inventory was purchased from QRR during the years ended December 31, 2025 and December 31, 2024, respectively. During July 2017 the Company entered into an agreement with QRR to develop and update software for a new device for $<span id="xdx_904_eus-gaap--OtherLiabilities_iI_c20170731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RussianAffiliateMember__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z0PrBTO9vx2l" title="Due to related parties current and noncurrent">180,000. The development contract ended December 31, 2019. The amount due in connection with this agreement as of December 31, 2025 and December 31, 2024, is $<span id="xdx_902_eus-gaap--OtherLiabilitiesCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--RussianAffliateMember_z2ytZEHnR4" title="Due to officers or stockholders, current">91,850 and $<span id="xdx_906_eus-gaap--OtherLiabilitiesCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember__srt--TitleOfIndividualAxis__custom--RussianAffliateMember_z7sjfKL4UPvc" title="Due to officers or stockholders, current">91,850 respectively. The balances are due on demand and do not accrue interest. In April 2021, the Company began compensating its CEO, who is the majority shareholder. The Company expensed $<span id="xdx_901_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zjI31HfBx067" title="Company expenses from shareholder">32,000 and $<span id="xdx_904_eus-gaap--CompensationExpenseExcludingCostOfGoodAndServiceSold_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zypKXZSuHmhe" title="Company expenses from shareholder">32,000 for the years ended December 31, 2025, and December 31, 2024, respectively. As of December 31, 2025 and December 31, 2024 the Company has accrued $<span id="xdx_909_eus-gaap--AccruedEmployeeBenefitsCurrentAndNoncurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zUc0ofP3dnb8" title="Accrued employee benefits">117,000 and $<span id="xdx_906_eus-gaap--AccruedEmployeeBenefitsCurrentAndNoncurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zLQSpnbA9RV8" title="Accrued employee benefits">120,000, respectively for this compensation, included within accounts payable and accrued expenses on the accompanying balance sheets. As discussed in Note 4, the Company assigned a note receivable and accrued interest held by Sellavir to the Company’s CEO which included $<span id="xdx_90A_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zr1JX531pd12" title="Accrued interest">35,000 applied to accrued salary From time to time the CEO advanced funds for operations. As of December 31, 2025, and December 31, 2024, is due $<span id="xdx_90C_eus-gaap--OtherLiabilitiesCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zlmGXKRJwpui" title="Due to officers or stockholders, current">21,076 and $<span id="xdx_902_eus-gaap--OtherLiabilitiesCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zVTbgKdw6Xrl" title="Due to officers or stockholders, current">136,973, respectively, for expenses paid on behalf of the Company. The balances are due on demand and do not accrue interest. During the year ended December 31, 2024, the Company paid $22,400 for consulting services to an individual, the half-brother of our CEO, who was appointed to the Company’s Board of Directors in February 2026. These amounts were included in general and administrative expenses. No such payments were made during the year ended December 31, 2025. During 2025 and 2024, the Company, through Sellavir, Inc recognized $235,000 and $40,000, respectively, in services to STAR to develop software. See Note 3 for additional related party transactions.

42502

180000

91850

32000

117000

120000

35000

21076

136973

22400

235000

40000

NOTE 8–SEGMENTS The Company has two operating segments through the operations of Quarta-Rad and Sellavir. The Company evaluates the performance of its segments based on revenues, operating income(loss) and net income(loss). Segment information for the years ended December 31, 2025 and December 31, 2024 is as follows: SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--QuartaRadLtdMember_zI6zAcTPqjS3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--SellavirIncMember_zU7mrF0ivwm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250101__20251231_zr102VT7vBs9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">For the year ended December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_zA3M2wavSHfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt">Revenues</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">9,955</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 14%; font-size: 10pt; text-align: right">235,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">244,955</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_z455od665muc" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Loss from operations</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(138,807</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(152,581</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(291,388</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zMcKRkVurbZ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Net loss</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(138,807</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(118,122</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(256,929</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--QuartaRadLtdMember_zimuoHgvFQ8a" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--SellavirIncMember_zwSlRInuv5ba" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zrI4a8pFPaij" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">For the year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_z8xJLIbl9sp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt">Revenues</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">66,797</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">40,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">106,797</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_zv1GsifSUExi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Loss from operations</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(125,777</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(81,087</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(206,864</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zwJo5IiryNmd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Net loss</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(181,273</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(35,482</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(216,755</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt">Total assets</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zLgvhuOst1Bb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zhu3L5PZ3KPg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_40E_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--QuartaRadLtdMember_zOIW0z38VbVi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt">Quarta-Rad</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">31,851</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">45,024</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--SellavirIncMember_ztTGT93VRx8k" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Sellavir</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">381,660</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">532,790</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_zyitAS1jRUQ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">413,511</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">577,814</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table>

Segment information for the years ended December 31, 2025 and December 31, 2024 is as follows: SCHEDULE OF SEGMENT INFORMATION <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--QuartaRadLtdMember_zI6zAcTPqjS3" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--SellavirIncMember_zU7mrF0ivwm9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20250101__20251231_zr102VT7vBs9" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">For the year ended December 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_zA3M2wavSHfk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt">Revenues</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">9,955</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 14%; font-size: 10pt; text-align: right">235,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">244,955</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_z455od665muc" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Loss from operations</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(138,807</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(152,581</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(291,388</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zMcKRkVurbZ5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Net loss</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(138,807</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(118,122</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(256,929</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--QuartaRadLtdMember_zimuoHgvFQ8a" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--SellavirIncMember_zwSlRInuv5ba" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20240101__20241231_zrI4a8pFPaij" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="13" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">For the year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Quarta-Rad</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Sellavir</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_406_eus-gaap--RevenueFromContractWithCustomerIncludingAssessedTax_z8xJLIbl9sp4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-size: 10pt">Revenues</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">66,797</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">40,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 14%; font-size: 10pt; text-align: right">106,797</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingIncomeLoss_zv1GsifSUExi" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left">Loss from operations</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(125,777</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(81,087</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; text-align: right">(206,864</td><td style="font-size: 10pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLoss_zwJo5IiryNmd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left">Net loss</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(181,273</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(35,482</td><td style="font-size: 10pt; text-align: left">)</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">(216,755</td><td style="font-size: 10pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt">Total assets</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zLgvhuOst1Bb" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20241231_zhu3L5PZ3KPg" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center">As of December 31, 2024</td><td style="padding-bottom: 1pt; font-size: 10pt"> </td></tr> <tr id="xdx_40E_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--QuartaRadLtdMember_zOIW0z38VbVi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-size: 10pt">Quarta-Rad</td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">31,851</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td><td style="width: 2%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td style="width: 16%; font-size: 10pt; text-align: right">45,024</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--Assets_iI_hus-gaap--StatementBusinessSegmentsAxis__custom--SellavirIncMember_ztTGT93VRx8k" style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; padding-bottom: 1pt">Sellavir</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">381,660</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right">532,790</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--Assets_iI_zyitAS1jRUQ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 2.5pt">Total assets</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">413,511</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">577,814</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table>

9955

235000

244955

-138807

-152581

-291388

-138807

-118122

-256929

66797

40000

106797

-125777

-81087

-206864

-181273

-35482

-216755

31851

45024

381660

532790

413511

577814

NOTE 9– COMMITMENTS AND CONTINGENCIES Contingencies Legal In the normal course of business, the Company may become involved in various legal proceedings. The Company knows of no pending or threatened legal proceeding to which the Company is or will be a party that, if successful, might result in material adverse change in the Company’s business, properties or financial condition.

NOTE 10–SUBSEQUENT EVENTS The Company has performed an evaluation of events occurring subsequent to December 31, 2025, through March 31, 2026. Based on its evaluation, other than the note below, there is nothing to be disclosed herein.

true