v3.26.1
Subsequent Events
3 Months Ended
Mar. 31, 2026
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS
15 SUBSEQUENT EVENTS

 

Employment Agreement entered into by joint venture partner

 

On April 14, the Company issued 10,000,000 shares of common stock to an individual, in terms of a March 20, 2026 employment agreement entered into by Brant Point Solutions, the company’s Jetties joint venture partner, for the position of Vice President of payments. In terms of the employment agreement, the Company issued 10,000,000 shares of common stock to the individual and is committed to issue an additional 10,000,000 shares of common stock and 5,000,000 shares of common stock on March 30, 2027 and March 30, 2029, respectively, provided the individual remains employed by the Company.

 

Conversion of convertible debt

 

On April 20, 2026, in terms of a conversion notice received from a convertible note holder, the Company issued 1,491,353 shares of common stock for the conversion of principal and interest of $29,827 of convertible debt at a conversion price of $0.02 per share, realizing a gain on conversion of $22,370.

 

On April 29, 2026, in terms of a conversion notice received from a convertible note holder, the Company issued 7,818,000 shares of common stock for the conversion of principal and interest of $36,090 of convertible debt, plus a fee of $3,000 at a conversion price of $0.005 per share, realizing a loss on conversion of $2,818.

 

Settlement of legal liability

 

In terms of the settlement agreement entered into with Voloshin, et al on March 4, 2025, the Company issued an aggregate of 27,180,823 shares of common stock on April 6, 2026 to settle the outstanding liability of $543,616, including a liquidated damages penalty of $100,000 for not adhering to the original settlement terms, thereby extinguishing the legal settlement liability. The company realized a net gain on settlement of the legal liability of $247,915, including the liquidated damages penalty.

 

Amendment to convertible debt agreements

 

Between April 29, 2026 and May 7, 2026, the Company received agreements signed by investors authorizing the forbearance of convertible debt until December 31, 2026 with a principal amount outstanding of $570,000. In exchange for the forbearance, the conversion price was reduced to $0,04 per share.

 

License Agreement with Fintechnology Asia Pacific Lanka

 

Effective April 27, 2026, the Company entered into a joint venture operating agreement with FINAP Worldwide Co. W.L.L (“FINAP”), to form a joint venture company, Finap USA, LLC (“Finap USA”), owned 50% by the Company and 50% by FINAP, the sole purpose of which is to hold the Intellectual; Property License Agreement, between the licensors, Fintechnology Asia Pacific Lanka, Ltd (“FAPL”) and Cixor (Private) limited (“Cixor”), both of which are wholly owned subsidiaries of FINAP.

 

FAPL is the owner of certain financial technology platforms, software systems, and associated intellectual property and Cixor is the owner of certain payment technology platforms, software systems and associated intellectual property. FAPL and Cixor have agreed to license their technology platforms and payment technology platforms to Finap USA, on an exclusive, perpetual basis for the United States of America, including all fifty states, the District of Columbia, and all US territories and possessions; and Canada and Mexico.

 

The licensed products include the following:

 

  ECORU (FAPL)  

Core Banking platform

Enterprise-grade core banking system providing multi-entity, multi-currency general ledger, loan management, regulatory reporting, and full API connectivity. Serves as the institutional ledger backbone for financial service providers.

       
  OCEANUS (FAPL)  

Neo-Banking Platform

Next-generation digital banking platform providing mobile wallet, digital account opening and management, bank-to-bank transfers, merchant ecosystem connectivity, and open banking API layer. Deployed across 10+ international markets.

       
  MULA (FAPL)  

Field Agent Application

Mobile field agent banking application enabling on-ground agent onboarding, KYC verification, compliance workflows, and customer management. Applicable to multi-location operator environments.

License Agreement with Fintechnology Asia Pacific Lanka (continued)

 

       
  iPayLater (FAPL)  

Buy Now Pay Later

Closed-loop consumer and B2B Buy Now Pay Later platform. Enables customers to split purchases installments within the operator ecosystem using in-ecosystem spending behavior. B2B functionality enables operators to finance inventory and operational expenses in installments.

       
  CLORI (FAPL)  

Asset Finance Platform

Asset finance and leasing management platform providing end-to-end lifecycle management of asset-backed financing, including origination, drawdown, repayment scheduling, and regulatory reporting.

 

  CIXOR PAYDAY (Cixor)  

Earned Wage Access

Patent-pending WageTech platform, providing dual-sided earned wage access. Employer-integrated payroll system allows employees to view accrued wages in real time and withdraw a portion before scheduled payday via the CIXOR PayDay mobile application. Employer rollover options of 7, 14, and 21 days supported.

       
  Cixor CashDay (Cixor)  

Merchant Liquidity / Invoice Finance

Invoice-linked business liquidity platform providing real-time working capital advances against confirmed receivables within the closed-loop ecosystem. No external credit bureau dependency. Repayment automated from incoming settlements. Solves acute cash flow gaps for compliance-intensive operators.

       
  CIXOR PayNow (Cixor)  

Closed Loop Payments

Closed-loop payment platform and RFID-enabled payment card (formerly known as CIXOR PayCard) operating entirely within the FINAP Inc USA ecosystem without dependence on open card network scheme providers. Eliminates scheme provider fee barriers (typically 3–5% for compliance-intensive operators). Zero chargeback exposure. Enables wage disbursement to employees (linked to CIXOR PayDay) and consumer payment at merchant locations. Supports both mobile and physical card-based transactions.

 

Finap USA will pay a one-time license fee of $600,000 for the licenses granted to it, to be paid by applying 10% of gross monthly revenue to the fee after all operational costs of Finap USA have been met, before making any distributions to the members.

 

The Company will manage the Finap USA joint venture and will be responsible for marketing, sales and distribution of the technology platforms.

 

The Company was obligated to issue 100,000,000 common shares to FINAP in terms of the operating agreement. These shares were issued on April 30, 2026.

 

Convertible debt funding

 

On May 7, 2026, the Company entered into Securities Purchase Agreements with an accredited investor to purchase a convertible note for gross proceeds of $50,000, bearing interest at 8% per annum and maturing on May 7, 2027. The note is convertible into shares of common stock at an exercise price of $0.01 per share (as adjusted for stock splits, stock combinations, dilutive issuances and similar events). The Company also issued a five-year warrant to purchase an aggregate of 5,000,000 shares of common stock at exercise price of $0.01 per share (as adjusted for stock splits, stock combinations, dilutive issuances and similar events), associated with the Convertible Note. The warrant has price protection which reduces the exercise price of the warrant for any subsequent stock issuances lower than the current exercise price.

 

Other than disclosed above, the Company has evaluated subsequent events through the date of the financial statements were available to be issued and has concluded that no such events or transactions took place that would require disclosure herein.