PREPAID EXPENSES AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2025

Prepaid Expenses And Other Current Assets

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 5 – PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets consist of the following at:

		December 31, 2025				December 31, 2024
Prepaid services with Fetch Compute		$	1,241,690			$	-
VAT receivable			747,890				542,840
Prepaid insurance			43,220				151,096
Security deposits			32,541				17,553
Prepaid software			19,194				12,685
Advanced payments to providers			8,418				67,973
Prepaid expenses and other current assets		$	2,092,953			$	792,147

In November 2025, the Company entered into a multi-year Pre-Paid Services Agreement with Fetch Compute, Inc., under which Fr8Tech has access to Fetch.ai’s ASI LLM Platform and Fetch Developer Tools to support the development of the Company’s own products and services. The Pre-Paid Services Agreement was filed as an exhibit to the Company’s Current Report on Form 6-K furnished to the SEC on November 20, 2025.