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1. Nature of Business BluSky AI, Inc. (formerly known as Inception Mining, Inc.) was incorporated under the name of Golf Alliance Corporation and under the laws of the State of Nevada on July 2, 2007. Inception Mining, Inc. was a precious metal mineral acquisition, exploration and development company. Inception Development, Inc., its wholly owned subsidiary, was incorporated under the laws of the State of Idaho on January 28, 2013. Golf Alliance Corporation pursued its original business plan to provide opportunities for golfers to play on private golf courses normally closed to them due to the membership requirements of the private clubs. During the year ended July 31, 2010, the Company decided to redirect its business focus toward precious metal mineral acquisition and exploration. On March 5, 2010, the Company amended its articles of incorporation to (1) change its name to Silver America, Inc. and (2) increase its authorized common stock from 100,000,000 to 500,000,000. In 2020, the Company increased its authorized common stock from 500,000,000 to 800,000,000. In 2022, the Company increased its authorized common stock from 800,000,000 to 10,300,000,000. On June 23, 2010, the Company amended its articles of incorporation to change its name to Gold American Mining Corp. On February 25, 2013, Gold American Mining Corp. and its majority shareholder (the “Majority Shareholder”), and its wholly owned subsidiary, <span id="xdx_907_eus-gaap--BusinessAcquisitionEquityInterestIssuedOrIssuableDescription_c20260101__20260331__us-gaap--BusinessAcquisitionAxis__custom--InceptionResourcesLLCMember_zX6Jcpo9iLu8" title="Description">Inception Development Inc. (the “Subsidiary”), entered into an Asset Purchase Agreement (the “Asset Purchase Agreement”) with Inception Resources, LLC, a Utah corporation (“Inception Resources”), pursuant to which Inception purchased the U.P. and Burlington Gold Mine in consideration of 16,000 shares of common stock of Inception, the assumption of promissory notes in the amount of $950,000 and the assignment of a 3% net royalty. Inception Resources was an entity owned by and under the control of the majority shareholder. This transaction was deemed an asset purchase by entities under common control. The Asset Purchase Agreement closed on February 25, 2013 (the “Closing”). Inception was a “shell company” (as such term is defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended) immediately prior to our acquisition of the gold mine pursuant to the terms of the Asset Purchase Agreement. As a result of such acquisition, the Company’s operations were then focused on the ownership and operation of the mine acquired from Inception Resources and the Company then ceased to be a shell company as it no longer has nominal operations. On February 21, 2020, the Company sold the Up & Burlington property and mineral rights to Ounces High Exploration, Inc. in exchange for $250,000 in cash consideration and <span id="xdx_902_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_pid_c20200221__20200221__us-gaap--BusinessAcquisitionAxis__custom--HawkstoneMiningLimitedMember_zson5ggScNpf" title="Number of stock issued">66,974,252 shares of common stock of Hawkstone Mining Limited, a publicly-trade Australian company. On May 17, 2013, the Company amended its articles of incorporation to change its name to Inception Mining, Inc. (“Inception” or the “Company”). On October 2, 2015, the Company consummated a merger with Clavo Rico Ltd. (“Clavo Rico”). Clavo Rico is a privately held Turks and Caicos company with principal operations in Honduras, Central America. Clavo Rico operates the Clavo Rico mining concession through its subsidiaries Compañía Minera Cerros del Sur, S.A de C.V. and Compañía Minera Clavo Rico, S.A. de C.V. and holds other mining concessions. Pursuant to the agreement, the Company issued <span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_pid_c20150929__20151002__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClavoRicoLtdMember_z4g6Skdflbzl" title="Shares issued for conversion of debt, shares">240,226 shares of common stock of Inception and assumed promissory notes in the amount of $<span id="xdx_90E_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20150929__20151002__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClavoRicoLtdMember_zrAKriPMOwsg" title="Shares issued for conversion of debt">5,488,980 and accrued interest of $<span id="xdx_90A_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20151002__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ClavoRicoLtdMember_zzFUkRR6CSRe" title="Accrued interest">3,434,426. Under this merger agreement, there was a change in control, and it was treated for accounting purposes as a reverse recapitalization with Clavo Rico, Ltd. being the surviving entity. Its workings include several historical underground operations dating back to the early Mayan and Spanish occupation. On January 12, 2023, Inception Mining, Inc. (the “Company”) entered into a non-binding Letter of Intent (the “LOI”) with Mother Lode Mining, Inc. (“MLM”). The LOI became binding on January 24, 2023. Pursuant to the terms of the LOI, the Company agreed to sell all of the shares of its wholly-owned subsidiary, Compañía Minera Cerros Del Sur, S.A. de C.V. (“CMCS”), to MLM. CMCS is the Honduran-based company that owns the Clavo Rico mine. The Company underwent a significant transformation and rebranding in March 2025 to align with its new strategic direction and name change to “BluSky AI Inc.”. This change reflects BluSky AI Inc.’s commitment to advancing technology and providing unparalleled services in the data center industry. The Company’s operations are primarily in AI-driven data center solutions, combining innovation with regulatory compliance and sustainability. The Company is a modular data center provider focused on high-performance computing infrastructure, strategic site selection, and operational risk management and specializing in artificial intelligence (AI) and as a Neocloud operator. The Company is dedicated to delivering state-of-the-art infrastructure and solutions tailored to meet the demands of modern AI applications and computational workloads. The new business model centered on modular data center development and GPU-as-a-Service (GPUaaS), marking a strategic pivot toward scalable, AI-optimized infrastructure. The Company designs and deploys modular data centers engineered for rapid deployment, energy efficiency, and geographic flexibility, enabling tailored solutions for high-performance computing environments. As a Neocloud operator, BluSky AI offers GPUaaS to enterprise and institutional clients, delivering dedicated, on-demand access to advanced GPU clusters optimized for artificial intelligence, machine learning, and large-scale simulation workloads. This model integrates site-specific risk management, regulatory compliance, and sustainability into every deployment, positioning BluSky AI as a next-generation infrastructure provider for mission-critical AI applications. “Neocloud” refers to a new breed of cloud providers that specialize in offering high-performance computing, particularly GPU-as-a-Service (GPUaaS), tailored specifically for demanding AI and machine learning workloads. Neoclouds are specialist cloud providers filling a crucial gap in the market by offering dedicated and optimized infrastructure for the rapidly expanding field of artificial intelligence.

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2. Summary of Significant Accounting Policies Going Concern - The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company had a net loss of $429,539 during the three-month period ended March 31, 2026 and had a working capital deficit of $2,650,009 as of March 31, 2026. These along with other factors indicate that the Company has substantial doubt of being able to continue as a going concern for a period of one year from the issuance of these financial statements. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern. Management is currently working to make changes that will result in profitable operations and to obtain additional funding sources to meet the Company’s need for cash during the next twelve months and beyond. Basis of Presentation - The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America. Condensed Financial Statements -The interim financial statements included herein have been prepared by BluSky AI, Inc. (“BluSky” or the “Company”) without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC” or the “Commission”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These interim financial statements should be read in conjunction with the financial statements and notes thereto included in this filing and the Form 10-K for the year ended December 31, 2025 filed with the SEC on March 31, 2026. In the opinion of management, all adjustments have been made consisting of normal recurring adjustments necessary to present fairly the financial position of the Company and as of March 31, 2026, the results of its statements of operations and comprehensive income (loss) for the three-month period ended March 31, 2026, its condensed statement of stockholders’ deficit and its cash flows for the three-month period ended March 31, 2026. The results of operations for the interim periods are not necessarily indicative of the results for the full year. Use of Estimates – In preparing financial statements in conformity with generally accepted accounting principles, we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may include those pertaining to valuation of the estimated useful lives and valuation of properties, plant and equipment, deferred tax assets, convertible preferred stock, derivative assets and liabilities, stock-based compensation and payments, and contingent liabilities. Cash and Cash Equivalents -The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At March 31, 2026 and December 31, 2025, the Company had $562,950 and $960,436 in cash equivalents, respectively. The aggregate cash balance on deposit in these accounts is insured by the Federal Deposit Insurance Corporation up to $250,000. At March 31, 2026 and December 31, 2025, the Company had $312,950 and $710,436 in uninsured cash equivalents, respectively. The Company has never experienced any losses in such accounts. Fair Value Measurements -The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 1: Quoted market prices in active markets for identical assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 3: Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities.</td></tr> </table> To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity. Notes Receivable - Notes receivable include amounts due to the Company pursuant to financial agreements stipulating interest rates, payment terms and maturity dates. As of March 31, 2026 and December 31, 2025, notes receivable balance includes one note due from Mother Lode Mining, Inc. in the amounts of $0 and $2,219,442, respectively, net of reserves of $0 and $2,219,442 (see Note 4 – Note Receivable). The Company filed suit to collect the note receivable amount in 2024, and on February 4, 2026, entered into a settlement agreement with MLM, which released MLM from any obligation to pay the Note Receivable amount. Long-Lived Assets - We review the carrying amount of our long-lived assets for impairment whenever there are negative indicators of impairment. An asset is considered impaired when estimated future cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not considered recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flows. Stock Issued for Goods and Services - Common and preferred shares issued for goods and services are valued based upon the fair market value of our common stock or the goods and services received. Stock-Based Compensation - For stock-based transactions, compensation expense is recognized over the requisite service period, which is generally the vesting period, based on the estimated fair value on the grant date of the award. Income (Loss) per Common Share -Basic net income (loss) per common share is computed by dividing net income (loss), by the weighted average number of common shares outstanding. Dilutive income (loss) per share includes any additional dilution from common stock equivalents, such as stock options and warrants, and convertible instruments, if the impact is not antidilutive. 14,696 and 0 common share equivalents have been excluded from the diluted loss per share calculation for the three-month periods ended March 31, 2026 and 2025, respectively, because it would be anti-dilutive. Derivative Liabilities - Derivative liabilities are recorded at fair value when issued and the subsequent change in fair value each period is recorded in other income (expense) in the statements of operations. We do not hold or issue any derivative financial instruments for speculative trading purposes. Income Taxes -The Company’s income tax expense and deferred tax assets and liabilities reflect management’s best assessment of estimated future taxes to be paid. Significant judgments and estimates are required in determining the income tax expense. Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the Company’s ability to recover its deferred tax assets, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company develops assumptions including the amount of future state and federal pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and are consistent with the plans and estimates that the Company is using to manage the underlying businesses. The Company provides a valuation allowance for deferred tax assets for which the Company does not consider realization of such deferred tax assets to be more likely than not. Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. Management is not aware of any such changes that would have a material effect on the Company’s results of operations, cash flows or financial position. Business Segments – The Company operates in one segment and therefore segment information is not presented. Operating Lease – The Company leases its corporate headquarters and administrative offices in Salt Lake City, Utah. This lease expired in August 2024 and is now a month-to-month lease. The Company made cash payments of $4,826 and $0 for the three months ended March 31, 2026 and 2025, respectively on this lease. The Company incurred rent expense of $4,533 and $4,761 for the three months ended March 31, 2026 and 2025, respectively. On July 11, 2025, the Company entered into a Ground Lease with an Option to Purchase (the “Lease”) with Wild Mustang Ventures LLC, a Wyoming limited liability company (the “Landlord”), through which the Company leased 51.6 acres in Milford, Utah (the “Milford Land”) for a two-year 2 term. If the Company does not purchase the land before the two-year lease period is over, then it will automatically renew for an additional two years. The base rent is $90,000 annually, which shall accrue until the earlier of the expiration of the lease or until the Company exercises its option to purchase the Milford Land. The Lease contains standard other provisions and includes a mutual indemnification clause which requires that the parties indemnify each other except in the case of gross negligence or willful misconduct. The supplemental balance sheet information related to the operating lease for the periods is as follows: Schedule of Balance Sheet Operating Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zto8oezqEt5h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zo9GNviH4Tf9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseRightOfUseAsset_iTI_zN9jhAm7uWYa" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Long-term right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">237,435</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">255,699</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLzZwZ_z4jY9JOCkX53" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">140,557</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">118,057</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLzZwZ_zJ4jHZQiJwCi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">164,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">182,642</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseLiability_iTI_mtOLLzZwZ_zJZyTP1To7ab" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">304,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">300,699</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Maturities of the Company’s undiscounted operating lease liabilities are as follows: Schedule of Maturities Undiscounted Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year Ending</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zBkDL1upOJ2b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzYiq_zfbB4xF0LPd3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">135,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzYiq_zyk1Dalu4c2k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzYiq_zDdgaY0tMfm5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzYiq_zIYd1U5Zc6Di" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">45,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzYiq_zz3mLPwnS6W8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zHI8Cux57oo9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Imputed interest/present value discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(55,065</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_zG5iu8zmPeXc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">304,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company made cash payments of $0 and $0 for the three months ended March 31, 2026 and 2025, respectively for this lease. The Company incurred rent expense of $22,500 and $0 for the three months ended March 31, 2026 and 2025, respectively. Recently Issued Accounting Pronouncements –From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

Going Concern - The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. As shown in the accompanying financial statements, the Company had a net loss of $429,539 during the three-month period ended March 31, 2026 and had a working capital deficit of $2,650,009 as of March 31, 2026. These along with other factors indicate that the Company has substantial doubt of being able to continue as a going concern for a period of one year from the issuance of these financial statements. The Company’s existence is dependent upon management’s ability to develop profitable operations and to obtain additional funding sources. There can be no assurance that the Company’s financing efforts will result in profitable operations or the resolution of the Company’s liquidity problems. The accompanying statements do not include any adjustments that might result should the Company be unable to continue as a going concern. Management is currently working to make changes that will result in profitable operations and to obtain additional funding sources to meet the Company’s need for cash during the next twelve months and beyond.

-429539

-2650009

Basis of Presentation - The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America.

Condensed Financial Statements -The interim financial statements included herein have been prepared by BluSky AI, Inc. (“BluSky” or the “Company”) without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC” or the “Commission”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These interim financial statements should be read in conjunction with the financial statements and notes thereto included in this filing and the Form 10-K for the year ended December 31, 2025 filed with the SEC on March 31, 2026. In the opinion of management, all adjustments have been made consisting of normal recurring adjustments necessary to present fairly the financial position of the Company and as of March 31, 2026, the results of its statements of operations and comprehensive income (loss) for the three-month period ended March 31, 2026, its condensed statement of stockholders’ deficit and its cash flows for the three-month period ended March 31, 2026. The results of operations for the interim periods are not necessarily indicative of the results for the full year.

Use of Estimates – In preparing financial statements in conformity with generally accepted accounting principles, we are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and revenues and expenditures during the reported periods. Actual results could differ materially from those estimates. Estimates may include those pertaining to valuation of the estimated useful lives and valuation of properties, plant and equipment, deferred tax assets, convertible preferred stock, derivative assets and liabilities, stock-based compensation and payments, and contingent liabilities.

Cash and Cash Equivalents -The Company considers all highly liquid temporary cash investments with an original maturity of three months or less to be cash equivalents. At March 31, 2026 and December 31, 2025, the Company had $562,950 and $960,436 in cash equivalents, respectively. The aggregate cash balance on deposit in these accounts is insured by the Federal Deposit Insurance Corporation up to $250,000. At March 31, 2026 and December 31, 2025, the Company had $312,950 and $710,436 in uninsured cash equivalents, respectively. The Company has never experienced any losses in such accounts.

562950

960436

250000

312950

710436

Fair Value Measurements -The fair value of a financial instrument is the amount that could be received upon the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Financial assets are marked to bid prices and financial liabilities are marked to offer prices. The fair value should be calculated based on assumptions that market participants would use in pricing the asset or liability, not on assumptions specific to the entity. In addition, the fair value of liabilities should include consideration of non-performance risk, including the party’s own credit risk. Fair value measurements do not include transaction costs. A fair value hierarchy is used to prioritize the quality and reliability of the information used to determine fair values. Categorization within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. The fair value hierarchy is defined into the following three categories: <table cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 1: Quoted market prices in active markets for identical assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 2: Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets with insufficient volume or infrequent transactions (less active markets); or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; vertical-align: top; text-align: justify">Level 3: Unobservable inputs to the valuation methodology that are significant to the measurement of fair value of assets or liabilities.</td></tr> </table> To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement is disclosed and is determined based on the lowest level input that is significant to the fair value measurement. The carrying value of the Company’s cash, accounts payable, short-term borrowings (including convertible notes payable), and other current assets and liabilities approximate fair value because of their short-term maturity.

Notes Receivable - Notes receivable include amounts due to the Company pursuant to financial agreements stipulating interest rates, payment terms and maturity dates. As of March 31, 2026 and December 31, 2025, notes receivable balance includes one note due from Mother Lode Mining, Inc. in the amounts of $0 and $2,219,442, respectively, net of reserves of $0 and $2,219,442 (see Note 4 – Note Receivable). The Company filed suit to collect the note receivable amount in 2024, and on February 4, 2026, entered into a settlement agreement with MLM, which released MLM from any obligation to pay the Note Receivable amount.

2219442

0 2219442

Long-Lived Assets - We review the carrying amount of our long-lived assets for impairment whenever there are negative indicators of impairment. An asset is considered impaired when estimated future cash flows are less than the carrying amount of the asset. In the event the carrying amount of such asset is not considered recoverable, the asset is adjusted to its fair value. Fair value is generally determined based on discounted future cash flows.

Stock Issued for Goods and Services - Common and preferred shares issued for goods and services are valued based upon the fair market value of our common stock or the goods and services received.

Stock-Based Compensation - For stock-based transactions, compensation expense is recognized over the requisite service period, which is generally the vesting period, based on the estimated fair value on the grant date of the award.

Income (Loss) per Common Share -Basic net income (loss) per common share is computed by dividing net income (loss), by the weighted average number of common shares outstanding. Dilutive income (loss) per share includes any additional dilution from common stock equivalents, such as stock options and warrants, and convertible instruments, if the impact is not antidilutive. 14,696 and 0 common share equivalents have been excluded from the diluted loss per share calculation for the three-month periods ended March 31, 2026 and 2025, respectively, because it would be anti-dilutive.

14696

Derivative Liabilities - Derivative liabilities are recorded at fair value when issued and the subsequent change in fair value each period is recorded in other income (expense) in the statements of operations. We do not hold or issue any derivative financial instruments for speculative trading purposes.

Income Taxes -The Company’s income tax expense and deferred tax assets and liabilities reflect management’s best assessment of estimated future taxes to be paid. Significant judgments and estimates are required in determining the income tax expense. Deferred income taxes arise from temporary differences between the tax and financial statement recognition of revenue and expense. In evaluating the Company’s ability to recover its deferred tax assets, management considers all available positive and negative evidence, including scheduled reversals of deferred tax liabilities, projected future taxable income, tax planning strategies and recent financial operations. In projecting future taxable income, the Company develops assumptions including the amount of future state and federal pretax operating income, the reversal of temporary differences, and the implementation of feasible and prudent tax planning strategies. These assumptions require significant judgment about the forecasts of future taxable income and are consistent with the plans and estimates that the Company is using to manage the underlying businesses. The Company provides a valuation allowance for deferred tax assets for which the Company does not consider realization of such deferred tax assets to be more likely than not. Changes in tax laws and rates could also affect recorded deferred tax assets and liabilities in the future. Management is not aware of any such changes that would have a material effect on the Company’s results of operations, cash flows or financial position.

Business Segments – The Company operates in one segment and therefore segment information is not presented.

Operating Lease – The Company leases its corporate headquarters and administrative offices in Salt Lake City, Utah. This lease expired in August 2024 and is now a month-to-month lease. The Company made cash payments of $4,826 and $0 for the three months ended March 31, 2026 and 2025, respectively on this lease. The Company incurred rent expense of $4,533 and $4,761 for the three months ended March 31, 2026 and 2025, respectively. On July 11, 2025, the Company entered into a Ground Lease with an Option to Purchase (the “Lease”) with Wild Mustang Ventures LLC, a Wyoming limited liability company (the “Landlord”), through which the Company leased 51.6 acres in Milford, Utah (the “Milford Land”) for a two-year 2 term. If the Company does not purchase the land before the two-year lease period is over, then it will automatically renew for an additional two years. The base rent is $90,000 annually, which shall accrue until the earlier of the expiration of the lease or until the Company exercises its option to purchase the Milford Land. The Lease contains standard other provisions and includes a mutual indemnification clause which requires that the parties indemnify each other except in the case of gross negligence or willful misconduct. The supplemental balance sheet information related to the operating lease for the periods is as follows: Schedule of Balance Sheet Operating Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zto8oezqEt5h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zo9GNviH4Tf9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseRightOfUseAsset_iTI_zN9jhAm7uWYa" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Long-term right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">237,435</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">255,699</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLzZwZ_z4jY9JOCkX53" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">140,557</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">118,057</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLzZwZ_zJ4jHZQiJwCi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">164,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">182,642</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseLiability_iTI_mtOLLzZwZ_zJZyTP1To7ab" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">304,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">300,699</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Maturities of the Company’s undiscounted operating lease liabilities are as follows: Schedule of Maturities Undiscounted Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year Ending</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zBkDL1upOJ2b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzYiq_zfbB4xF0LPd3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">135,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzYiq_zyk1Dalu4c2k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzYiq_zDdgaY0tMfm5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzYiq_zIYd1U5Zc6Di" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">45,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzYiq_zz3mLPwnS6W8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zHI8Cux57oo9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Imputed interest/present value discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(55,065</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_zG5iu8zmPeXc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">304,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The Company made cash payments of $0 and $0 for the three months ended March 31, 2026 and 2025, respectively for this lease. The Company incurred rent expense of $22,500 and $0 for the three months ended March 31, 2026 and 2025, respectively.

4826

4533

4761

51.6

P2Y

90000

The supplemental balance sheet information related to the operating lease for the periods is as follows: Schedule of Balance Sheet Operating Lease <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_zto8oezqEt5h" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20251231_zo9GNviH4Tf9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; text-align: left">Operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseRightOfUseAsset_iTI_zN9jhAm7uWYa" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left; padding-bottom: 2.5pt">Long-term right-of-use assets</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">237,435</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 16%; text-align: right">255,699</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiabilityCurrent_iI_maOLLzZwZ_z4jY9JOCkX53" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Short-term operating lease liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">140,557</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">118,057</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_maOLLzZwZ_zJ4jHZQiJwCi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term operating lease liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">164,378</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">182,642</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--OperatingLeaseLiability_iTI_mtOLLzZwZ_zJZyTP1To7ab" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total operating lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">304,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">300,699</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

237435

255699

140557

118057

164378

182642

304935

300699

Maturities of the Company’s undiscounted operating lease liabilities are as follows: Schedule of Maturities Undiscounted Operating Lease Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: left; font-weight: bold">Year Ending</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20260331_zBkDL1upOJ2b" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Leases</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzYiq_zfbB4xF0LPd3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">135,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzYiq_zyk1Dalu4c2k" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_maLOLLPzYiq_zDdgaY0tMfm5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_maLOLLPzYiq_zIYd1U5Zc6Di" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">45,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iTI_mtLOLLPzYiq_zz3mLPwnS6W8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total lease payments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">360,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zHI8Cux57oo9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Less: Imputed interest/present value discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(55,065</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_407_eus-gaap--OperatingLeaseLiability_iTI_zG5iu8zmPeXc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Present value of lease liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">304,935</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

135000

90000

45000

360000

55065

304935

22500

Recently Issued Accounting Pronouncements –From time to time, new accounting pronouncements are issued by FASB that are adopted by the Company as of the specified effective date. If not discussed, management believes that the impact of recently issued standards, which are not yet effective, will not have a material impact on the Company’s financial statements upon adoption.

3. Derivative Financial Instruments The Company adopted the provisions of ASC subtopic 825-10, Financial Instruments (“ASC 825-10”) on January 1, 2008. ASC 825-10 defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and considers assumptions that market participants would use when pricing the asset or liability, such as inherent risk, transfer restrictions, and risk of non-performance. ASC 825-10 establishes a fair value hierarchy that requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. <p id="xdx_897_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zVW3PCYvDCB7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of March 31, 2026: Schedule of Changes in Fair Value of the Company’s Level 3 Financial Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260101__20260331_zpMQs5l7ytr6" style="border-bottom: Black 1pt solid; text-align: center">Debt Derivative Liabilities</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--DerivativeFairValueOfDerivativeNet_iS_z7XblPxwxhWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">14,516</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ChangeInFairValueOfDerivativeLiabilities_zVcfFRjycaWa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in Fair Value of Derivative Liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,916</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DerivativeFairValueOfDerivativeNet_iE_zeDEhtIZ6Jd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Derivative Liabilities –The Company issued convertible promissory notes which are convertible into common stock, at holders’ option, at a discount to the market price of the Company’s common stock. The Company has identified the embedded derivatives related to these notes relating to certain anti-dilutive (reset) provisions. These embedded derivatives included certain conversion features. The accounting treatment of derivative financial instruments requires that the Company record fair value of the derivatives as of the inception date of debenture and to fair value as of each subsequent reporting date. Based upon ASC 840-15-25 (EITF Issue 00-19, paragraph 11) the Company has adopted a sequencing approach regarding the application of ASC 815-40 to its outstanding convertible notes. Pursuant to the sequencing approach, the Company evaluates its contracts based upon earliest issuance date.

<p id="xdx_897_eus-gaap--FairValueLiabilitiesMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock_zVW3PCYvDCB7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table provides a summary of changes in fair value of the Company’s Level 3 financial liabilities as of March 31, 2026: Schedule of Changes in Fair Value of the Company’s Level 3 Financial Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 75%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20260101__20260331_zpMQs5l7ytr6" style="border-bottom: Black 1pt solid; text-align: center">Debt Derivative Liabilities</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40E_eus-gaap--DerivativeFairValueOfDerivativeNet_iS_z7XblPxwxhWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Balance, December 31, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">14,516</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--ChangeInFairValueOfDerivativeLiabilities_zVcfFRjycaWa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Change in Fair Value of Derivative Liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(6,916</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DerivativeFairValueOfDerivativeNet_iE_zeDEhtIZ6Jd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Balance, March 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,600</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

14516

-6916

7600

4. Note Receivable On January 12, 2023, the Company entered into a non-binding Letter of Intent (the “LOI”) with Mother Lode Mining, Inc. (“MLM”). The LOI became binding on January 24, 2023 when the final installment of initial payment set forth under the LOI was received by the Company. Pursuant to the terms of the LOI, the Company agreed to sell all of the shares of its wholly-owned subsidiary, Compañía Minera Cerros Del Sur, S.A. de C.V. (“CMCS”), to MLM. CMCS is the Honduran-based company that owns the Clavo Rico mine. The purchase price for the sale of CMCS by the Company to MLM consisted of the following cash consideration (a) $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20230101__20230103__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zg6ZoL2NGyA6" title="Purchase price of cash consideration">204,200 was delivered by MLM to the Company on January 3, 2023 to pay outstanding debts owed by the Corporation; (b) $<span id="xdx_909_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20230101__20230105__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_z0SNc0mNKmtk" title="Purchase price of cash consideration">300,000 was delivered by MLM to the Company on January 5, 2023 to satisfy existing debts of the Company; (c) $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20230101__20230116__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zAHwZR0H8TD8" title="Purchase price of cash consideration">100,000 was delivered by MLM to the Company on January 16, 2023; (d) $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20230101__20230117__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zMhfzQ568Vde" title="Purchase price of cash consideration">200,000 was delivered by MLM to the Company on January 17, 2023; (e) $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20230101__20230118__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zpREP945wEEf" title="Purchase price of cash consideration">1,200,000 was delivered by MLM to the Company on January 18, 2023, to pay a settlement amount for existing debt of the Company; (f) $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20230101__20230123__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zUOLOYEHecv3" title="Purchase price of cash consideration">500,000 was delivered by MLM to the Company on January 23, 2023, to satisfy existing debts of the Company; (g) $<span id="xdx_90E_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20230101__20230124__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zehDS9pHS8ya" title="Purchase price of cash consideration">500,000 was delivered by MLM to the Corporation on January 24, 2023, to satisfy existing debts of the Corporation. In addition to the amounts already delivered under the LOI, an additional amount of $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zvziapmAwjk5" title="Debt instrument, periodic payment">2,700,000 was to be paid by MLM to the Company over a period of twenty-four (24) months (the “Monthly Payments”). The Monthly Payments were to be paid as follows: (i) $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_c20230301__20230301__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_ztVf0eVvL0P4" title="Debt instrument, periodic payment">25,000 due March 1, 2023, (ii) $<span id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_c20230401__20230401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zQ0XZSWRZpGj" title="Debt instrument, periodic payment"><span id="xdx_909_eus-gaap--DebtInstrumentPeriodicPayment_c20230501__20230501__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zKbKMSFJO6Sk" title="Debt instrument, periodic payment"><span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20230601__20230601__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_z9Hy8LMTKWUl" title="Debt instrument, periodic payment">50,000 due on the first day of each of April, May and June 2023, and (iii) $<span id="xdx_90C_eus-gaap--DebtInstrumentPeriodicPayment_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember__srt--StatementScenarioAxis__custom--TwentyMonthsUntilFebruaryOneTwoThousandTwentyFiveMember_zln7oBBmkApk" title="Debt instrument, periodic payment">100,000 due on the first day of each month for the following twenty months, until February 1, 2025, at which point all amounts due and payable under the LOI were to be paid in a final balloon payment. The Company received payments totaling $480,558, leaving an outstanding balance of $2,219,442 as of December 31, 2025. Outstanding balances and missed Monthly Payments were to be secured by a <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zw9xt4IWWrNa" title="Monthly payments interest">10% net smelter royalty (NSR) on the Clavo Rico mine production until the Monthly Payments were delivered and the purchase price was paid in full. In addition to the Monthly Payments, the Company was to receive a carried forward net profits interest royalty (“NPI”) of<span id="xdx_90B_ecustom--NetProfitsInterestRoyalty_pid_dp_uPure_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zaxC6O7neyKb" title="Net profits interest royalty"> 5% on the Clavo Rico mine production until the total NPI paid to the Company is $<span id="xdx_90D_eus-gaap--PaymentsForProceedsFromLoansReceivable_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zldkRWqWKfH5" title="Payments for proceeds from loans receivable">1,000,000, subject to limited conditions. The Company filed suit against MLM in 2024 to recover the outstanding balance, with litigation continuing throughout 2025. As collectability of the receivable was doubtful as a result of the dispute between the parties, the Company elected to create an allowance for doubtful collection of the note receivable for the full outstanding balance of $2,219,442 as of December 31, 2025. On February 4, 2026, the Company and MLM entered into a settlement agreement resolving all disputes in connection with the LOI. Under the settlement, the parties agreed to a mutual dismissal with prejudice of all claims, counterclaims, and causes of action asserted or that could have been asserted in United States District Court for the District of Utah, Central Division, Case No. 2:24-cv-00171-TS-CMR, or in any other forum. As part of the settlement, the parties executed a mutual general release of all claims and potential claims against the other parties and their affiliates. Following the settlement, no further amounts are expected to be collected under the LOI. The following table summarizes the note receivable of the Company as of March 31, 2026 and December 31, 2025: Schedule of Note Receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zLfWGbPF1nI9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zZiJjR13lCpk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--NotesReceivableGrossBeforePaymentReceived_iI_maNRGz7LB_z1dhB2J7sB8k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note Receivable from Mother Lode Mining, Inc. pursuant to a Letter of Intent dated effective January 12, 2023, in the original principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20231112_zPiIqdI0F4Fa" title="Principal amount">5,700,000, accruing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_do_c20231112_zRkqTvTqlm4f" title="Accrued interest">no interest, with monthly payments beginning on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDateRangeStart1_dd_c20231112__20231112_zPqUlgnLIDhj" title="Debt instrument, maturity date range, start">March 31, 2023, maturing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDateRangeEnd1_dd_c20231112__20231112_zS7Oip8nmzv" title="Debt instrument, maturity date range, end">February 1, 2025.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,219,442</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--PaymentsReceivedAllowanceForDoubtfulAccountsReceivableNoncurrent_iI_msNRGz7LB_zHjAkkl7ORle" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Payments received</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesReceivableGross_iTI_maNRNzTE1_mtNRGz7LB_zag2Kh663vpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Note Receivable outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,219,442</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_msNRNzTE1_zRqAfZkJIh4h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for Doubtful Note Receivable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,219,442</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--NotesReceivableNet_iTI_mtNRNzTE1_zuW3S9e5Evud" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Note Receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

204200

300000

100000

200000

1200000

500000

2700000

25000

50000

100000

480558

2219442

0.10

0.05

1000000

2219442

The following table summarizes the note receivable of the Company as of March 31, 2026 and December 31, 2025: Schedule of Note Receivable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260331_zLfWGbPF1nI9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zZiJjR13lCpk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--NotesReceivableGrossBeforePaymentReceived_iI_maNRGz7LB_z1dhB2J7sB8k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Note Receivable from Mother Lode Mining, Inc. pursuant to a Letter of Intent dated effective January 12, 2023, in the original principal amount of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20231112_zPiIqdI0F4Fa" title="Principal amount">5,700,000, accruing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_do_c20231112_zRkqTvTqlm4f" title="Accrued interest">no interest, with monthly payments beginning on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDateRangeStart1_dd_c20231112__20231112_zPqUlgnLIDhj" title="Debt instrument, maturity date range, start">March 31, 2023, maturing <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIE5vdGUgUmVjZWl2YWJsZSAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90A_eus-gaap--DebtInstrumentMaturityDateRangeEnd1_dd_c20231112__20231112_zS7Oip8nmzv" title="Debt instrument, maturity date range, end">February 1, 2025.</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">2,219,442</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--PaymentsReceivedAllowanceForDoubtfulAccountsReceivableNoncurrent_iI_msNRGz7LB_zHjAkkl7ORle" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Payments received</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesReceivableGross_iTI_maNRNzTE1_mtNRGz7LB_zag2Kh663vpd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Note Receivable outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,219,442</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinancingReceivableAllowanceForCreditLosses_iNI_di_msNRNzTE1_zRqAfZkJIh4h" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less: Allowance for Doubtful Note Receivable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,219,442</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--NotesReceivableNet_iTI_mtNRNzTE1_zuW3S9e5Evud" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Note Receivable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5700000

2023-03-31

2025-02-01

2219442

5. Solar Power Asset On July 7, 2025, BluSky AI Inc., entered into an Acquisition and Power Assignment Agreement with Digital Asset Medium, LLC (“DAM”), a Wyoming limited liability company, whose managing member, Trent D’Ambrosio, is also the Company’s CEO. DAM assigned to the Company its exclusive right to utilize solar and grid-interconnected power at a data center project located in the Milford area of Beaver County, Utah. In exchange for the assignment of the Power Commitment in the Acquisition Agreement, the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250707__20250707__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAndPowerAssignmentAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpu9oGLsW7fl" title="Shares issued for solar power asset, shares">20,000,000 shares of its restricted common stock to DAM. The solar power asset was valued at $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250707__20250707__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAndPowerAssignmentAgreementMember_zKaX8XEmm5w1" title="Shares issued for solar power asset">1,289,309. This asset will not be placed into service until the Milford project has been built and is beginning to use power. Once this milestone has been achieved, the Company will begin amortizing the value of this asset over the remaining life of the agreement. Currently, there is no amortization expense or cash flows related to this asset.

20000000

1289309

6. Accounts Payable and Accrued Liabilities Accounts payable and accrued liabilities at March 31, 2026 and December 31, 2025 consisted of the following: Schedule of Accounts Payable and Accrued Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_z9NVuTxZGS97" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zvYrI8jLKN6i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--AccountsPayableCurrent_iI_maAPAALzsQU_ze3z6Q41JyUf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts Payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">231,136</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">243,179</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_maAPAALzsQU_zCYBprnUahH5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued Interest Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,559</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,841</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_maAPAALzsQU_z1ajY3uhBLn3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accrued Salaries and Benefits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,461,788</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,386,788</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzsQU_zT9JerDQAKag" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Accrued Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,841,483</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,773,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Accounts payable and accrued liabilities at March 31, 2026 and December 31, 2025 consisted of the following: Schedule of Accounts Payable and Accrued Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20260331_z9NVuTxZGS97" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20251231_zvYrI8jLKN6i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_405_eus-gaap--AccountsPayableCurrent_iI_maAPAALzsQU_ze3z6Q41JyUf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Accounts Payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">231,136</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">243,179</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccruedLiabilitiesCurrent_iI_maAPAALzsQU_zCYBprnUahH5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Accrued Interest Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">148,559</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">143,841</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedEmployeeBenefitsCurrent_iI_maAPAALzsQU_z1ajY3uhBLn3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Accrued Salaries and Benefits</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,461,788</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,386,788</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzsQU_zT9JerDQAKag" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Accrued Liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,841,483</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,773,808</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

231136

243179

148559

143841

1461788

1386788

1841483

1773808

7. Notes Payable Notes payable were comprised of the following as of March 31, 2026 and December 31, 2025: Schedule of Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Notes Payable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zSuaoQXxX1A6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zX8y0eFo2xLk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--NotesPayable_iI_hdei--LegalEntityAxis__custom--PhilZobristMember_ztFOCBLHLgM7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Phil Zobrist</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">60,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">60,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NotesPayable_iI_zb8cVNrZ2Jql" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Notes Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayableCurrent_iNI_di_z5xtHvtnAnhg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less Short-Term Notes Payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(60,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(60,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--LongTermNotesPayable_iTI_z52Etuxnlrc6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Long-Term Notes Payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Phil Zobrist – On January 11, 2013, the Company issued an unsecured Promissory Note to Phil Zobrist in the principal amount of $<span id="xdx_90B_eus-gaap--UnsecuredDebtCurrent_iI_c20130111__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_z9m4FVtXhguh" title="Unsecured debt, current">60,000 (the “Note”) due on demand and bearing <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20130111__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_z7mfibCN6sWd" title="Debt instrument, interest rate, stated percentage">0% per annum interest. The total net proceeds the Company received was $<span id="xdx_902_eus-gaap--ProceedsFromNotesPayable_c20130101__20130111__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_zi1Uy1MDZutf" title="Proceeds from notes payable">60,000. On October 2, 2015, the Company entered into a new convertible note with Phil Zobrist that matures on December 31, 2016 and bore interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20151002__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_zPo25rPYfrSi" title="Debt instrument, interest rate, stated percentage">18% per annum. The Company agreed to accrue interest from inception of these Notes in the amount of $<span id="xdx_90B_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_zJl96aV87Oac" title="Accrued interest">29,412 which was recorded as interest expense during the year ended December 31, 2015. The Note was convertible, at holder’s option, at a price of $<span id="xdx_901_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_zhn732ITDJQd" title="Debt instruments conversion price per share">0.99 (0.18 pre-split) or a<span id="xdx_902_eus-gaap--DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_pid_dp_uPure_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_zIlncinvWilf" title="Percentage of debt discount"> 50% discount to the average of the three lowest VWAP of the common stock during the 20-trading day period prior to conversion. On October 2, 2016, the Company renegotiated the note payable. The convertible feature was removed, and the note was extended until <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_zD8xFuKLNQa8" title="Debt instrument, maturity date">December 31, 2024. The Company recognized a gain on the extinguishment of debt of $<span id="xdx_901_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20260101__20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_z0H7rxIFRjEc" title="Gain on extinguishment of debt">121,337 for the remaining derivative liability and of $<span id="xdx_90C_eus-gaap--DerivativeLiabilities_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember__dei--LegalEntityAxis__custom--PhilZobristMember_zfut5d9iMf01" title="Derivative liability">11,842 for the remaining debt discount. The Note contains no default provisions. As of March 31, 2026 and December 31, 2025, the gross balance of the note was $60,000 and $60,000 and accrued interest was $142,826 and $140,163, respectively. The Note is past its maturity date and is therefore in default.

Notes payable were comprised of the following as of March 31, 2026 and December 31, 2025: Schedule of Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Notes Payable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zSuaoQXxX1A6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20251231_zX8y0eFo2xLk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--NotesPayable_iI_hdei--LegalEntityAxis__custom--PhilZobristMember_ztFOCBLHLgM7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left; padding-bottom: 1pt">Phil Zobrist</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">60,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">60,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NotesPayable_iI_zb8cVNrZ2Jql" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Notes Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayableCurrent_iNI_di_z5xtHvtnAnhg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Less Short-Term Notes Payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(60,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(60,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--LongTermNotesPayable_iTI_z52Etuxnlrc6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Total Long-Term Notes Payable</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

60000

0.18

29412

0.99

0.50

2024-12-31

121337

11842

60000

142826

140163

8. Notes Payable – Related Parties Notes payable – related parties were comprised of the following as of March 31, 2026 and December 31, 2025: Schedule of Related Parties Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Notes Payable - Related Parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331_zaiWqF7dD456" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zQP2Lgfl41Wh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_z7KrADVMS3C7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 43%; text-align: left">Cluff-Rich PC 401K</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: left"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_zABSKmzxo1Jd" title="Related parties relationship description">Affiliate - Controlled by Director</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">51,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">51,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_z1ubilCC4mpk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Whit Cluff</td><td> </td> <td><span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_z1qG0XSGEJSk" title="Related parties relationship description">Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_ziddA5xJxxAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Digital Asset Medium, LLC</td><td> </td> <td style="text-align: left"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zOaOKYRMuUJd" title="Related parties relationship description">Affiliate - Controlled by Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zuBdAo1m0Vce" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Debra D’ambrosio</td><td> </td> <td style="text-align: left"><span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zrOFyy1S4yO2" title="Related parties relationship description">Immediate Family Member</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">422,618</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichMember_z9etlYcSMN0f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Francis E. Rich</td><td> </td> <td style="text-align: left"><span id="xdx_904_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichMember_z3TDoYIJPyik" title="Related parties relationship description">Immediate Family Member</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember_zvIu7LoE3JC2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pine Valley Investments</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"><span id="xdx_90E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember_zB3s9uthdOhk" title="Related parties relationship description">Affiliate - Controlled by Director</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">295,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">295,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zJTokhQtB4J1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Notes Payable - Related Parties</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,274,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,349,455</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NotesPayableCurrent_iNI_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zWt4VWMDZ1bi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Short-Term Notes Payable - Related Parties</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,274,455</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,349,455</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--LongTermNotesPayable_iTI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zoJ8N97SmyTi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Long-Term Notes Payable - Related Parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Cluff-Rich PC 401K (Affiliate – Director) – On June 29, 2022, the Company issued an unsecured Short-Term Promissory Note to Cluff-Rich PC 401K in the principal amount of $<span id="xdx_90C_eus-gaap--UnsecuredDebtCurrent_iI_c20220629__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_z1X2etqiQXlj" title="Unsecured debt, current">60,000 (the “Note”) due on December 31, 2022 and bears a <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20220629__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_zCtdDjzzBPQc" title="Debt instrument, interest rate, effective percentage">5.0% interest rate. On February 1, 2023, the Company re-negotiated this note which extended it to <span id="xdx_903_eus-gaap--DebtInstrumentMaturityDate_c20230201__20230201__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_zb7p39jidezh" title="Debt instrument, maturity date">March 1, 2025 and made it non-interest bearing. There are no default provisions on this note. The Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zopgDKzaszsh" title="Number of share issued, settlement">5,143 shares of common stock on February 1, 2023 as settlement for the accrued interest of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zNhqC6nUsGKd" title="Debt conversion amount">18,000. During the fiscal ended December 31, 2023, the Company made a payment of $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_zqqhgJUf83uh" title="Debt instrument, periodic payment">9,000 towards the principal balance. On December 31, 2025, this Note was extended and matures on December 31, 2026. As of March 31, 2026 and December 31, 2025, the gross balance of the notes was $<span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_zvqyrZk0B45c" title="Gross balance note"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_zgWza01edHti" title="Gross balance note">51,000. Digital Asset Medium, LLC (Affiliate – Director) – On January 9, 2025, the Company formalized an unsecured Short-Term Promissory Notes to Digital Asset Medium, LLC in principal amounts totaling $<span id="xdx_90E_eus-gaap--UnsecuredDebtCurrent_iI_c20250109__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zPRHUlKV3TSj" title="Unsecured debt, current">480,000 (the “Note”), which bears interest at <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20250109__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zFUzVoN3mAD4" title="Debt instrument, interest rate, effective percentage">15.00% per annum and matures on <span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_c20250101__20250109__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zS92rRFkplM" title="Debt instrument, maturity date">January 31, 2026. This lender directly paid $<span id="xdx_90A_eus-gaap--DebtInstrumentPeriodicPayment_c20250101__20250109__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zjvs586zfwnd" title="Debt instrument, periodic payment">125,000 to settle the notes held by 1800 Diagonal Lending, LLC (see Note 9). On September 30, 2025, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zr1pLKZqYz73" title="Number of stock issued,conversion of convertible securities, shares">13,007 shares of common stock valued at $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zrb7YxtSTgv6" title="Number of stock issued,conversion of convertible securities">77,782 for the conversion of $<span id="xdx_909_eus-gaap--DebtConversionOriginalDebtAmount1_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_z4rmTnAkrIcf" title="Conversion of accrued interest">29,129 of accrued interest and $<span id="xdx_901_eus-gaap--AccountsPayableCurrent_iI_c20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zIxvrt1wfVXk" title="Accounts payable">35,908 of accounts payable. The Company recognized a loss on extinguishment of debt of $<span id="xdx_90A_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zEeg2XCMQzZ6" title="Accounts payable">12,745. Effective September 30, 2025, the assessment of additional interest on the Note was suspended. As of March 31, 2026 and December 31, 2025, the gross balance of the note was $<span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zwo68sQMxTxj" title="Gross balance note">480,000 and accrued interest was $<span id="xdx_908_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zBQI5lHOfKxb" title="Accrued interest">0. D. D’Ambrosio (Immediate Family Member of Director) – On January 1, 2023, there were six notes outstanding with outstanding balance of the Notes of $<span id="xdx_90C_eus-gaap--UnsecuredDebtCurrent_iI_c20230101__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zHHGGpAEHena" title="Unsecured debt, current">446,210 and accrued interest of $<span id="xdx_900_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20230101__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zwwNfgdPQBx" title="Accrued interest">81,204. During January 2023, the Company issued an unsecured Short-Term Promissory Notes to D. D’Ambrosio in principal amounts totaling $<span id="xdx_90A_eus-gaap--UnsecuredDebtCurrent_iI_c20230131__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zUMC5BoHZruh" title="Unsecured debt, current">6,408 (the “Note”) that bears a <span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20230131__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zcnWcuQb5Lok" title="Debt instrument, interest rate, effective percentage">3.00% interest rate. On February 1, 2023, the Company re-negotiated these notes into one note with a maturity date of <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20230201__20230201__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zx10A78IO4Yc" title="Debt instrument, maturity date">March 1, 2025 and is non-interest bearing. There are no default provisions on this note. The Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20230201__20230201__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zE5DSuNWJ3cd" title="Number of stock issued,conversion of convertible securities, shares">23,201 shares of common stock on February 1, 2023 as settlement for the accrued interest of $<span id="xdx_909_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20230101__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zGkc4fnyrWB" title="Accrued interest">81,204. During the year ended December 31, 2023, the Company made a payment of $<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zu38rcSvztsk" title="Debt instrument, periodic payment">30,000 towards the principal balance. On December 31, 2025, this Note was extended and matures on December 31, 2026. During the three months ended March 31, 2026, the Company made $75,000 in payments towards the balance of this note. As of March 31, 2026 and December 31, 2025, the gross balance of the note was $<span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zmASFNKVt8H9" title="Gross balance note">347,618 and $<span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zOErksqdj3Vi" title="Gross balance note">422,618 and accrued interest was $<span id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_ztEWEoxVTTnk" title="Accrued interest">0 and $<span id="xdx_904_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zsZOdUQwsNVh" title="Accrued interest">0, respectively. Francis E. Rich (Immediate Family Member of Director) – On January 1, 2023, there were two notes outstanding with outstanding balance of the Notes of $<span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_c20230101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichIRAMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_z1PZAo4pu6Uk" title="Gross balance note">100,000 and accrued interest of $<span id="xdx_905_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20230101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichIRAMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zkjaiTABY6k7" title="Accrued interest">47,500. On February 1, 2023, the Company re-negotiated these notes into one note with a maturity date of <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichIRAMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_z8PvtDRy4vDa" title="Debt instrument, maturity date">March 1, 2025 and is non-interest bearing and the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichIRAMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_znSHsfzZfEE5" title="Number of stock issued,conversion of convertible securities, shares">16,429 shares of common stock as settlement for the accrued interest of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichIRAMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zgk2l8OBT4hf" title="Number of stock issued,conversion of convertible securities, value">57,500. There are no default provisions on this note. On December 31, 2025, this Note was extended and matures on December 31, 2026. As of March 31, 2026 and December 31, 2025, the gross balance of the notes was $<span id="xdx_901_eus-gaap--UnsecuredDebtCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichIRAMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zYLwgaEen0O7" title="Unsecured debt, current"><span id="xdx_90A_eus-gaap--UnsecuredDebtCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichIRAMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zPPNcrhSWOLc" title="Unsecured debt, current">100,000. Pine Valley Investments, LLC (Affiliate – Shareholder) – On January 1, 2023, there were three Notes outstanding with outstanding balance of the Notes of $<span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_c20230101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zunw45IZwZAj" title="Gross balance note">295,000 and accrued interest of $<span id="xdx_909_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20230101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zY0W10lySEE1" title="Accrued interest">115,250. On February 1, 2023, the Company re-negotiated these notes into one note with a maturity date of <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_z8L32S7scuel" title="Debt instrument, maturity date">March 1, 2025 and is non-interest bearing and the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_z9fvVJCCeooj" title="Number of stock issued,conversion of convertible securities, shares">32,929 shares of common stock as settlement for the outstanding accrued interest of $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20230201__20230201__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zDD4JXZiKIEd" title="Number of stock issued,conversion of convertible securities, value">115,250. There are no default provisions on this note. On December 31, 2025, this Note was extended and matures on December 31, 2026. As of March 31, 2026 and December 31, 2025, the gross balance of the notes was $<span id="xdx_905_eus-gaap--NotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zIbgLDoFdCBi" title="Unsecured debt, current"><span id="xdx_90F_eus-gaap--NotesPayable_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zz7zHn6oRAv3" title="Unsecured debt, current">295,000. Whit Cluff (Affiliate – Director) – On March 28, 2024, the Company issued an unsecured Short-Term Promissory Note to Cluff-Rich PC 401K in the principal amount of $<span id="xdx_905_eus-gaap--UnsecuredDebtCurrent_iI_c20240328__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_zKaxEuP0fKi1" title="Unsecured debt, current">15,327 (the “Note”) due on April 30, 2025 and bears a <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20240328__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_zAB3cbUyeD6k" title="Debt instrument, interest rate, effective percentage">5.0% interest rate. There are no default provisions on this note. On July 16, 2025, the Company made a payment of $<span id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20250716__20250716__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_zngS5m69f2Gf" title="Debt instrument, periodic payment">5,000 towards the balance of the note. On August 5, 2025, the Company made a payment of $<span id="xdx_901_eus-gaap--PaymentsOfDebtExtinguishmentCosts_c20250805__20250805__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_zcpu0WaNEAEf" title="Payments made">10,256 towards the balance of the note and accrued interest of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250805__20250805__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zYuHnpbKVqI" title="Number of stock issued,conversion of convertible securities, value">766. On December 31, 2025, this Note was extended and matures on <span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_zVMXTDMdgw9a" title="Debt instrument, maturity date">December 31, 2026. As of March 31, 2026 and December 31, 2025, the gross balance of the note was $<span id="xdx_902_eus-gaap--NotesPayable_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zqAFQL4O9rV3" title="Total Notes Payable"><span id="xdx_90D_eus-gaap--NotesPayable_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember_zIvNUeJNeRQf" title="Total Notes Payable">837 and accrued interest was $<span id="xdx_907_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_zoGH0S2kQSG1" title="Accrued interest"><span id="xdx_902_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--UnsecuredShorttermPromissoryNoteMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_zWGgRVlFc3u7" title="Accrued interest">0. Notes payable – related parties were comprised of the following as of March 31, 2026 and December 31, 2025: Schedule of Related Parties Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Notes Payable - Related Parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Relationship</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20260331_zaiWqF7dD456" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20251231_zQP2Lgfl41Wh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_z7KrADVMS3C7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 43%; text-align: left">Cluff-Rich PC 401K</td><td style="width: 2%"> </td> <td style="width: 15%; text-align: left"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CluffRichPC401KMember_zABSKmzxo1Jd" title="Related parties relationship description">Affiliate - Controlled by Director</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">51,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">51,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_z1ubilCC4mpk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Whit Cluff</td><td> </td> <td><span id="xdx_90F_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--WhitCluffMember_z1qG0XSGEJSk" title="Related parties relationship description">Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">837</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_ziddA5xJxxAc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Digital Asset Medium, LLC</td><td> </td> <td style="text-align: left"><span id="xdx_905_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zOaOKYRMuUJd" title="Related parties relationship description">Affiliate - Controlled by Director</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">480,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zuBdAo1m0Vce" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Debra D’ambrosio</td><td> </td> <td style="text-align: left"><span id="xdx_90C_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zrOFyy1S4yO2" title="Related parties relationship description">Immediate Family Member</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">347,618</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">422,618</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichMember_z9etlYcSMN0f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Francis E. Rich</td><td> </td> <td style="text-align: left"><span id="xdx_904_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FrancisERichMember_z3TDoYIJPyik" title="Related parties relationship description">Immediate Family Member</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember_zvIu7LoE3JC2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Pine Valley Investments</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: left; padding-bottom: 1pt"><span id="xdx_90E_eus-gaap--RelatedPartyTransactionDescriptionOfTransaction_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PineValleyInvestmentsMember_zB3s9uthdOhk" title="Related parties relationship description">Affiliate - Controlled by Director</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">295,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">295,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--NotesPayable_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zJTokhQtB4J1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Notes Payable - Related Parties</td><td> </td> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,274,455</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,349,455</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NotesPayableCurrent_iNI_di_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zWt4VWMDZ1bi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Short-Term Notes Payable - Related Parties</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,274,455</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,349,455</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--LongTermNotesPayable_iTI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zoJ8N97SmyTi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Long-Term Notes Payable - Related Parties</td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

Affiliate - Controlled by Director

51000

Director

837

Affiliate - Controlled by Director

480000

Immediate Family Member

347618

422618

Immediate Family Member

100000

Affiliate - Controlled by Director

295000

1274455

1349455

1274455

1349455

60000

0.050

2025-03-01

5143

18000

9000

51000

480000

0.1500

2026-01-31

125000

13007

77782

29129

35908

12745

480000

446210

81204

6408

0.0300

2025-03-01

23201

81204

30000

75000

347618

422618

100000

47500

2025-03-01

16429

57500

100000

295000

115250

2025-03-01

32929

115250

295000

15327

0.050

5000

10256

766

2026-12-31

837

9. Convertible Notes Payable Convertible notes payable were comprised of the following as of March 31, 2026 and December 31, 2025: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 97%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Convertible Notes Payable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zAO4PQY0DnM" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zZuTPmqPcS8l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--LowellFullerMember_zSxZz7ivayC8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lowell Fuller</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--RobertKnoopMember_zi0nrMdOruac" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Robert Knoop</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z7lYqWy6bUn9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Convertible Notes Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zqgsV4rMfaO5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Unamortized Discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,297</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zroTEZCjLgFk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Convertible Notes Payable, Net of Unamortized Debt Discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,703</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayableCurrent_iNI_di_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zxQA8pc6XVzf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Short-Term Convertible Notes Payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(50,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90,703</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ConvertibleLongTermNotesPayable_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zVYmOO6ADwo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Long-Term Convertible Notes Payable, Net of Unamortized Debt Discount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Regulation D Convertible Notes Payable – From October through December 2025, the Company raised $150,000 through the Reg D campaign from 3 lenders. These notes had a 15.0% interest rate and matured in 12 months. These notes have a mandatory conversion feature if the Company’s common stock traded above $8.00. The number of shares of Common Stock to be issued upon each conversion of these Notes shall be determined by dividing the Conversion Amount by the Conversion Price, which is defined as equal to eighty percent (80%) multiplied by the average closing price of the Company’s Common Stock during the five (5) consecutive Trading Day period (the “Average Closing Price”) immediately preceding the Trading Day that the Company receives a Notice of Conversion. On December 12, 2025, one of these lenders elected to convert their note, and the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20251212__20251212__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zhIaba0ZQKmf" title="Number of stock issued,conversion of convertible securities, shares">13,441 shares of common stock and valued at $76,077. The Company recognized a loss on extinguishment of debt of $<span id="xdx_908_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zyGCuea3oWH8" title="Gain on extinguishment of debt">26,077 on this conversion. On January 10, 2026, one of these lenders elected to convert their note, and the Company issued <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260110__20260110__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zQWivGH2tgMf" title="Number of stock issued,conversion of convertible securities, shares">13,694 shares of common stock and valued at $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20260110__20260110__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zSqkDxgQYAF4" title="Number of stock issued,conversion of convertible securities,value">72,920. The Company recognized a loss on extinguishment of debt of $22,920 on this conversion. As of March 31, 2026 and December 31, 2025, the gross balance of the notes was $50,000 and $100,000 and accrued interest was $4,377 and $2,322, respectively.

Convertible notes payable were comprised of the following as of March 31, 2026 and December 31, 2025: Schedule of Convertible Notes Payable <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 97%; margin-left: 0.25in"> <tr style="vertical-align: bottom"> <td style="font-weight: bold">Convertible Notes Payable</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260331_zAO4PQY0DnM" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zZuTPmqPcS8l" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_403_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--LowellFullerMember_zSxZz7ivayC8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Lowell Fuller</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__custom--RobertKnoopMember_zi0nrMdOruac" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Robert Knoop</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">50,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DebtInstrumentCarryingAmount_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_z7lYqWy6bUn9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Convertible Notes Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">100,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DebtInstrumentUnamortizedDiscount_iNI_di_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zqgsV4rMfaO5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Unamortized Discount</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(9,297</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zroTEZCjLgFk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total Convertible Notes Payable, Net of Unamortized Debt Discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">90,703</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--ConvertibleNotesPayableCurrent_iNI_di_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zxQA8pc6XVzf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less Short-Term Convertible Notes Payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(50,000</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(90,703</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--ConvertibleLongTermNotesPayable_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zVYmOO6ADwo1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Long-Term Convertible Notes Payable, Net of Unamortized Debt Discount</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

50000

100000

9297

50000

90703

50000

90703

150000

0.150

8.00

0.80

13441

76077

26077

13694

72920

-22920

50000

100000

4377

2322

10. Stockholders’ Deficit Common Stock The Company is authorized to issue 10,300,000,000 shares of common stock with a par value of $0.00001 per share. As of March 31, 2026 and December 31, 2025, there were 24,992,505 and 24,978,811 shares of common stock issued and outstanding, respectively. The Company enacted a reverse stock split of the Company’s issued and outstanding shares of common stock, par value $0.00001 per share (the “Common Stock”), at a ratio of 1,000-for-1 (the “Reverse Stock Split”). The Reverse Stock Split became effective on March 10, 2025 (the “Effective Date”). All share amounts presented in this 10-Q have been retroactively adjusted to reflect the Reverse Stock Split. On April 1, 2025, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250401__20250401__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_z0Y62e5PlmKa" title="Shares issued for services, shares">200,000 restricted shares of Common Stock to an individual for services rendered at the market price of $0.51 per share for a total value of $102,000. On June 10, 2025, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250610__20250610__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FiveIndividualsMember_zHYKVHjj6lm5" title="Shares issued for services, shares">1,100,000 restricted shares of Common Stock to five individuals for services rendered at the market price of $<span id="xdx_902_eus-gaap--SharePrice_iI_pid_uUSDPShares_c20250610__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FiveIndividualsMember_z3NzoNbTGzF4" title="Share price">0.401 per share for a total value of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20250610__20250610__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FiveIndividualsMember_zcEJJAfJUAt9" title="Issued value for services">441,100. With <span id="xdx_904_eus-gaap--SharesIssued_iI_c20250610__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--FiveIndividualsMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zDLVHVHa73Tj" title="Shares issued">600,000 shares issued to related parties. On June 24, 2025, the Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250624__20250624__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_znYUUicovtyg" title="Shares issued for services, shares">500,000 restricted shares of Common Stock to an individual for services rendered at the market price of $1.60 per share for a total value of $800,000. On July 7, 2025, BluSky AI Inc., entered into an Acquisition and Power Assignment Agreement with Digital Asset Medium, LLC (“DAM”), a Wyoming limited liability company, whose managing member, Trent D’Ambrosio, is also the Company’s CEO (see Note 5). In exchange for the assignment of the Power Commitment in the Acquisition Agreement, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250707__20250707__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAndPowerAssignmentAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdEIGWJOYpWe">20,000,000 shares of its restricted common stock to DAM. The Company used a large block stock valuation model to value this stock issuance, which resulted in a valuation of $9,800,000. The solar power asset, which was reviewed by a valuation specialist, was valued at $1,289,309. The difference of $<span id="xdx_90D_ecustom--DeemedDividendSolarPowerAsset_c20250707__20250707__us-gaap--TypeOfArrangementAxis__custom--AcquisitionAndPowerAssignmentAgreementMember_za8QW2mpTg77" title="Deemed dividend, solar power asset">8,510,691 has been treated as a deemed dividend by the Company. Normally, this dividend would be recorded in retained earnings. However, the Company has a negative retained earnings balance, so the difference was recorded against additional paid-in capital. In August and September 2025, the Company issued 433,750 shares of common stock at $4.00 per share. See note 8 for more details. On September 4, 2025, the Company issued 25,500 shares of common stock to five consultants per consulting agreements. These shares were valued at $6.00 per share and the Company recognized consulting fees of $153,000. On September 24, 2025, the Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250924__20250924__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_z8ubKcBUlkrg" title="Number of shaes issued">9,408 shares of common stock to D. D’Ambrosio for the conversion of accrued interest of $<span id="xdx_900_eus-gaap--DebtConversionOriginalDebtAmount1_c20250924__20250924__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zRE3U915f09c" title="Conversion of accrued interest">47,042. These shares were valued at $5.50 per share for a total value of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250924__20250924__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_z31i3jwX1id2" title="Number of value issued">51,744 and the Company recognized a loss on extinguishment of debt of $<span id="xdx_90E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250924__20250924__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DebraDambrosioMember_zOzLd9GUCOJ" title="Loss on extinguishment of debt">4,702. On September 30, 2025, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_z5cO2SWiEK0i" title="Number of shaes issued">13,007 shares of common stock to Digital Asset Medium, LLC (“DAM”), a related entity, for the conversion of accrued interest of $<span id="xdx_90E_eus-gaap--DebtConversionOriginalDebtAmount1_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zTng0ane6dJg" title="Conversion of accrued interest">29,129 and accounts payable of $35,908. These shares were valued at $5.98 per share for a total value of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_ziKpzvN3ESzg" title="Number of value issued">77,782 and the Company recognized a loss on extinguishment of debt of $<span id="xdx_90B_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DigitalAssetMediumLLCMember_zActT9jPIPVj" title="Loss on extinguishment of debt">12,745. On September 30, 2025, the Company issued 11,000 shares of common stock to a lender for the conversion of a note payable with a balance of $55,000. These shares were valued at $5.98 per share for a total value of $65,780 and the Company recognized a loss on extinguishment of debt of $<span id="xdx_903_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250930__20250930__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zWFbDg5qnsZf" title="Loss on extinguishment of debt">10,780. On October 31, 2025, the Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20251031__20251031__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zVTTN4J7a9qd" title="Number of share issued, settlement">5,000 restricted shares of Common Stock to an individual for services rendered at the market price of $4.06 per share for a total value of $20,300. On December 12, 2025, the Company issued 13,441 shares of Common Stock to a lender on a Reg D convertible note payable. These shares were valued at $5.66 per share for a total of $76,077. The Company recognized a loss on extinguishment of debt of $<span id="xdx_909_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20251212__20251212__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zJYWJPGRD8Qb" title="Loss on extinguishment of debt">26,077 on this conversion. On December 15, 2025, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20251215__20251215__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zQSVGM2ztxBc" title="Number of share issued, settlement">2,500 restricted shares of Common Stock to an individual for services rendered at the market price of $6.20 per share for a total value of $15,500. On January 10, 2026, the Company issued 13,694 shares of Common Stock to a lender on a Reg D convertible note payable. These shares were valued at $5.325 per share for a total of $72,920. The Company recognized a loss on extinguishment of debt of $<span id="xdx_90E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20260110__20260110__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zlmrY1HbdOYf" title="Loss on extinguishment of debt">22,920 on this conversion.

10300000000

0.00001

24992505

24978811

the Company’s issued and outstanding shares of common stock, par value $0.00001 per share (the “Common Stock”), at a ratio of 1,000-for-1 (the “Reverse Stock Split”). The Reverse Stock Split became effective on March 10, 2025 (the “Effective Date”).

200000

0.51

102000

1100000

0.401

441100

600000

500000

1.60

800000

20000000

9800000

1289309

8510691

433750

4.00

25500

6.00

153000

9408

47042

5.50

51744

4702

13007

29129

35908

5.98

77782

12745

11000

55000

5.98

65780

10780

5000

4.06

20300

13441

5.66

76077

26077

2500

6.20

15500

13694

5.325

72920

22920

11. Related Party Transactions Consulting Agreement – In February 2014, the Company entered into a consulting agreement with stockholder/director Trent D’Ambrosio. The Company agreed to pay $18,000 per month for twelve months. This agreement was renegotiated in October 2017 and the Company agreed to pay the stockholder/director $25,000 per month starting in October 2017. This agreement was superseded by an Employment Agreement as of April 1, 2019 (see Employment Agreements below). As of March 31, 2026, there is $1,461,788 in deferred salaries in accounts payable and accrued liabilities. Mr. Cluff currently serves as a director of the Company and has a separate agreement as a consultant of the Company effective as of October 2, 2015. Employment Agreements – The Company has an employment agreement with its chief executive officer, Trent D’Ambrosio. The employment agreement was effective as of April 1, 2019 and provides for compensation of $300,000 annually. The Company amended and restated the Employment Agreement (the “Agreement”) dated as of December 1, 2024 and compensation was unchanged. Notes Payable –The Company made payments of $75,000 in cash to related parties (See Note 8 for more details). Accounts Payable –Two officers/directors of the Company have been paying expenses for the Company on their personal credit cards. The Company has recorded these expenses and accrued the amounts in accounts payable to the individuals. As of March 31, 2026, there is $5,459 in accounts payable and accrued liabilities. Land Lease Agreement – On July 11, 2025, the Company entered into a Ground Lease with an Option to Purchase (the “Lease”) with Wild Mustang Ventures LLC, a Wyoming limited liability company (the “Landlord”), through which the Company leased 51.6 acres in Milford, Utah (the “Milford Land”) for a two-year 2 term. Wild Mustang Ventures, LLC is deemed an affiliate of the Company. The base rent is $90,000 annually, which shall accrue until the earlier of the expiration of the lease or until the Company exercises its option to purchase the Milford Land. Payments on the lease are being deferred until the Company is in a better cash flow position, so no lease payments have been made. The Lease contains standard other provisions and includes a mutual indemnification clause which requires that the parties indemnify each other except in the case of gross negligence or willful misconduct.

18000 25000

1461788

300000

75000

5459

51.6

P2Y

90000

12. Commitments and Contingencies Litigation The Company at times is subject to other legal proceedings that arise in the ordinary course of business. The following is a summary of pending or threatened lawsuits that could reasonably be expected to have a material effect on the results of operations of the Company. March 4, 2024, the Company filed a complaint against Mother Lode Mining, Inc., a Canadian company, and Robert Salna (the “Defendants”), alleging an amount of not less than $<span id="xdx_90F_eus-gaap--LossContingencyAccrualPayments_c20240304__20240304__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MotherLodeMiningIncMember_zMYzM1IkeaMl" title="Loss contingency accrual amount">2,237,800 (plus interest, additional costs and attorneys’ fees) due from Defendants as a result of their breach of their obligations and duties arising from the sale of Compañía Minera Cerros Del Sur, S.A. de C.V. in 2023 (the “Sale”). In the complaint, filed in the United States District Court for the District of Utah, Central Division, the Company asserts claims related to alleged breach of contract and unjust enrichment against the Defendants, and seeks a monetary judgment and an award of attorneys’ fees and other expenses. The complaint arises from the Defendants’ failure to convey agreed-upon consideration to the Company as contracted for the sale of CMCS. The Company was able to effect service of process on Mother Lode Mining, Inc. through Alternative Service and litigation has proceeded since that time. On May 2, 2025, Mother Lode Mining filed a Motion to Dismiss For Failure to State a Claim against the Company, and the Company disputes the premise of their argument. The Company intends to continue to pursue the lawsuit aggressively. On February 4, 2026, the Company and MLM entered into a settlement agreement resolving all disputes in connection with the LOI. Under the settlement, the parties agreed to a mutual dismissal with prejudice of all claims, counterclaims, and causes of action asserted or that could have been asserted in United States District Court for the District of Utah, Central Division, Case No. 2:24-cv-00171-TS-CMR, or in any other forum. As part of the settlement, the parties executed a mutual general release of all claims and potential claims against the other parties and their affiliates. Following the settlement, no further amounts are expected to be collected under the LOI.

2237800

13. Subsequent Events Management has evaluated subsequent events, in accordance with ASC 855, “Subsequent Events,” through the date which the financial statements were available to be issued and there are no material subsequent events.