ISSUANCE OF EQUUS SECURITIES (Tables)

12 Months Ended

Dec. 31, 2025

ISSUANCE OF EQUUS SECURITIES

Schedule of carrying amount balances

	Carrying amount	Collateral	Issue date	Maturity date	Conversion price	Conversion shares
About Investment, Ltd	$2,123,111^a)	^(b)	2/7/2025	2/7/2026	$1.50	1,999,999

Schedule of carrying amount of the liability and equity components

		December 31, 2025
Note liability component:
Principal		$	2,000,000
PIK’d interest			182,222
Debt discount (equity component)			(59,111	)
Net carrying amount		$	2,123,111

Schedule of significant unobservable assumption is expected volatility

		At inception				December 31, 2025
Stock price		$	1.24			$	1.41
Exercise price		$	1.50			$	1.50
Expected volatility			38.0	%			55.8	%
Expected term (years)			5.00				4.11
Risk free rate			4.34	%			3.73	%
Dividend yield			0.0	%			0.0	%

Schedule of net carrying amount of the liability

		December 31, 2025
Warrant liability component:
Warrant at inception		$	560,000
Unrealized gain or warrant liability			297,000
Net carrying amount of the warrant liability		$	857,000