COMMITMENTS AND CONTINGENCIES	3 Months Ended
Mar. 31, 2026
COMMITMENTS AND CONTINGENCIES
COMMITMENTS AND CONTINGENCIES	NOTE 14 – COMMITMENTS AND CONTINGENCIES In the ordinary course of business, the Company may become a party to lawsuits involving various matters. The impact and outcome of litigation, if any, is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business. The Company believes the ultimate resolution of any such current proceeding will not have a material adverse effect on our continued financial position, results of operations or cash flows. On January 1, 2024, the Company entered into the RevenueZen Asset Purchase Agreement, and subject to the terms and conditions contained therein, at the closing, the Company agreed to pay additional earn-out payments that could be paid to RevenueZen pursuant to the earn-out formula described in the RevenueZen Asset Purchase Agreement. The earn-out formula specifies for a period of one year, if the SDE of the RevenueZen business exceeds $227,000, the sellers of RevenueZen Delaware would be entitled to receive an amount equal to three times the amount above $227,000 of SDE. Generally, SDE in this case is defined as gross revenue, less returns, discounts, and refunds and reduced by the cost of contractor payments, freelance copywriters, and payroll and benefits, consistent with the pre-acquisition business operation practices of the RevenueZen business, and for the sake of clarity exclude any payments, reimbursements, administrative charges, overhead charges, or other payments of any kind to the Company. The earn-out amount will include 20% of any revenues of the Company that are from any customers of RevenueZen Delaware. The Company has the option to pay any earn-out amount in cash or in shares of preferred stock of the Company. At the time of the closing of the acquisition, the Company had estimated the fair value of the earn-out to be $986,000. As of December 31, 2024, pursuant to the terms and calculations of the earn-out provision, management determined the final earn-out owed pursuant to the agreement is $680,662 resulting in a change in the fair value of the contingent consideration of $305,338. On February 28, 2025, the Company and the RevenueZen sellers agreed to the final earn-out amount to be $682,000 and modified the payment terms to be paid with a cash payment of $72,000, $100,000 in value for 79,240 stock options to purchase shares of common stock with an exercise price of $1.34, have a term of 10 years, and vested immediately, $70,000 in Series A preferred stock, and $340,000 in a promissory note, which has a term of 60 months and accrues interest at 19%, and $100,000 to be paid through profit sharing by using 30% of net operating income of RevenueZen. During the three months ended March 31, 2026 the Company paid $26,782 under the revenue share obligation and estimated the remaining obligations owed under the revenue share obligation to be $44,299 as of March 31, 2026. On April 1, 2024, the Company closed on its acquisition of certain customers from First Page, and subject to the terms and conditions contained in the acquisition agreement, at the closing, the Company agreed to pay additional revenue share amount equal to 18% of gross revenues for the acquired customers for 3 years following the acquisition date. On the date of acquisition, the Company estimated the fair value of the revenue share to be $343,148. During the three months ended March 31, 2026, the Company paid $25,086 to the seller of First Page pursuant to the revenue share provisions. As of March 31, 2026, the Company estimated the remaining obligations owed under the revenue share provisions to be $74,884 resulting in a loss on the change in the fair value of the contingent consideration of $6,672. On November 17, 2025 in connection with the Securities Purchase Agreement described in Note 10, the Company issued to the Buyers the Rights to Receive common stock, exercisable for the Right Amount (as defined below) in shares of common stock. The Rights shall be exercisable between November 17, 2025, and May 17, 2033. “Right Amount” means the underlying value of this Right, which initially shall be zero and shall increase on each calendar day on or after November 17, 2025, through and including, May 17, 2033, by the Right Daily Incremental Amount (as defined in the Rights) and any accrued and unpaid late charges related thereto. As of March 31, 2026 and December 31, 2025, the Company has accrued $9,707 and $5,739 for the Right Amount, respectively.

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2026

NOTE 14 – COMMITMENTS AND CONTINGENCIES

In the ordinary course of business, the Company may become a party to lawsuits involving various matters. The impact and outcome of litigation, if any, is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm its business. The Company believes the ultimate resolution of any such current proceeding will not have a material adverse effect on our continued financial position, results of operations or cash flows.

On January 1, 2024, the Company entered into the RevenueZen Asset Purchase Agreement, and subject to the terms and conditions contained therein, at the closing, the Company agreed to pay additional earn-out payments that could be paid to RevenueZen pursuant to the earn-out formula described in the RevenueZen Asset Purchase Agreement.

The earn-out formula specifies for a period of one year, if the SDE of the RevenueZen business exceeds $227,000, the sellers of RevenueZen Delaware would be entitled to receive an amount equal to three times the amount above $227,000 of SDE. Generally, SDE in this case is defined as gross revenue, less returns, discounts, and refunds and reduced by the cost of contractor payments, freelance copywriters, and payroll and benefits, consistent with the pre-acquisition business operation practices of the RevenueZen business, and for the sake of clarity exclude any payments, reimbursements, administrative charges, overhead charges, or other payments of any kind to the Company. The earn-out amount will include 20% of any revenues of the Company that are from any customers of RevenueZen Delaware. The Company has the option to pay any earn-out amount in cash or in shares of preferred stock of the Company. At the time of the closing of the acquisition, the Company had estimated the fair value of the earn-out to be $986,000. As of December 31, 2024, pursuant to the terms and calculations of the earn-out provision, management determined the final earn-out owed pursuant to the agreement is $680,662 resulting in a change in the fair value of the contingent consideration of $305,338.

On February 28, 2025, the Company and the RevenueZen sellers agreed to the final earn-out amount to be $682,000 and modified the payment terms to be paid with a cash payment of $72,000, $100,000 in value for 79,240 stock options to purchase shares of common stock with an exercise price of $1.34, have a term of 10 years, and vested immediately, $70,000 in Series A preferred stock, and $340,000 in a promissory note, which has a term of 60 months and accrues interest at 19%, and $100,000 to be paid through profit sharing by using 30% of net operating income of RevenueZen. During the three months ended March 31, 2026 the Company paid $26,782 under the revenue share obligation and estimated the remaining obligations owed under the revenue share obligation to be $44,299 as of March 31, 2026.

On April 1, 2024, the Company closed on its acquisition of certain customers from First Page, and subject to the terms and conditions contained in the acquisition agreement, at the closing, the Company agreed to pay additional revenue share amount equal to 18% of gross revenues for the acquired customers for 3 years following the acquisition date. On the date of acquisition, the Company estimated the fair value of the revenue share to be $343,148. During the three months ended March 31, 2026, the Company paid $25,086 to the seller of First Page pursuant to the revenue share provisions. As of March 31, 2026, the Company estimated the remaining obligations owed under the revenue share provisions to be $74,884 resulting in a loss on the change in the fair value of the contingent consideration of $6,672.

On November 17, 2025 in connection with the Securities Purchase Agreement described in Note 10, the Company issued to the Buyers the Rights to Receive common stock, exercisable for the Right Amount (as defined below) in shares of common stock. The Rights shall be exercisable between November 17, 2025, and May 17, 2033. “Right Amount” means the underlying value of this Right, which initially shall be zero and shall increase on each calendar day on or after November 17, 2025, through and including, May 17, 2033, by the Right Daily Incremental Amount (as defined in the Rights) and any accrued and unpaid late charges related thereto. As of March 31, 2026 and December 31, 2025, the Company has accrued $9,707 and $5,739 for the Right Amount, respectively.