0001553788 2026-01-01 2026-03-31 0001553788 2026-05-18 0001553788 2026-03-31 0001553788 2025-12-31 0001553788 sbev:SeriesAPreferredStocksMember 2026-03-31 0001553788 sbev:SeriesAPreferredStocksMember 2025-12-31 0001553788 sbev:SeriesA1PreferredStockMember 2026-03-31 0001553788 sbev:SeriesA1PreferredStockMember 2025-12-31 0001553788 us-gaap:SeriesBPreferredStockMember 2026-03-31 0001553788 us-gaap:SeriesBPreferredStockMember 2025-12-31 0001553788 2025-01-01 2025-03-31 0001553788 us-gaap:CommonStockMember 2024-12-31 0001553788 sbev:SeriesAPreferredStocksMember 2024-12-31 0001553788 sbev:SeriesA1PreferredStockMember 2024-12-31 0001553788 sbev:SeriesBPreferredStocksMember 2024-12-31 0001553788 sbev:SeriesCPreferredStocksMember 2024-12-31 0001553788 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001553788 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-12-31 0001553788 us-gaap:RetainedEarningsMember 2024-12-31 0001553788 2024-12-31 0001553788 us-gaap:CommonStockMember 2025-12-31 0001553788 sbev:SeriesAPreferredStocksMember 2025-12-31 0001553788 sbev:SeriesA1PreferredStockMember 2025-12-31 0001553788 sbev:SeriesBPreferredStocksMember 2025-12-31 0001553788 sbev:SeriesCPreferredStocksMember 2025-12-31 0001553788 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001553788 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-12-31 0001553788 us-gaap:RetainedEarningsMember 2025-12-31 0001553788 us-gaap:CommonStockMember 2025-01-01 2025-03-31 0001553788 sbev:SeriesAPreferredStocksMember 2025-01-01 2025-03-31 0001553788 sbev:SeriesA1PreferredStockMember 2025-01-01 2025-03-31 0001553788 sbev:SeriesBPreferredStocksMember 2025-01-01 2025-03-31 0001553788 sbev:SeriesCPreferredStocksMember 2025-01-01 2025-03-31 0001553788 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-03-31 0001553788 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-01-01 2025-03-31 0001553788 us-gaap:RetainedEarningsMember 2025-01-01 2025-03-31 0001553788 us-gaap:CommonStockMember 2026-01-01 2026-03-31 0001553788 sbev:SeriesAPreferredStocksMember 2026-01-01 2026-03-31 0001553788 sbev:SeriesA1PreferredStockMember 2026-01-01 2026-03-31 0001553788 sbev:SeriesBPreferredStocksMember 2026-01-01 2026-03-31 0001553788 sbev:SeriesCPreferredStocksMember 2026-01-01 2026-03-31 0001553788 us-gaap:AdditionalPaidInCapitalMember 2026-01-01 2026-03-31 0001553788 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-01-01 2026-03-31 0001553788 us-gaap:RetainedEarningsMember 2026-01-01 2026-03-31 0001553788 us-gaap:CommonStockMember 2025-03-31 0001553788 sbev:SeriesAPreferredStocksMember 2025-03-31 0001553788 sbev:SeriesA1PreferredStockMember 2025-03-31 0001553788 sbev:SeriesBPreferredStocksMember 2025-03-31 0001553788 sbev:SeriesCPreferredStocksMember 2025-03-31 0001553788 us-gaap:AdditionalPaidInCapitalMember 2025-03-31 0001553788 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-03-31 0001553788 us-gaap:RetainedEarningsMember 2025-03-31 0001553788 2025-03-31 0001553788 us-gaap:CommonStockMember 2026-03-31 0001553788 sbev:SeriesAPreferredStocksMember 2026-03-31 0001553788 sbev:SeriesA1PreferredStockMember 2026-03-31 0001553788 sbev:SeriesBPreferredStocksMember 2026-03-31 0001553788 sbev:SeriesCPreferredStocksMember 2026-03-31 0001553788 us-gaap:AdditionalPaidInCapitalMember 2026-03-31 0001553788 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-03-31 0001553788 us-gaap:RetainedEarningsMember 2026-03-31 0001553788 sbev:AutoMember 2026-03-31 0001553788 sbev:AutoMember 2025-12-31 0001553788 us-gaap:ComputerEquipmentMember 2026-03-31 0001553788 us-gaap:ComputerEquipmentMember 2025-12-31 0001553788 us-gaap:OfficeEquipmentMember 2026-03-31 0001553788 us-gaap:OfficeEquipmentMember 2025-12-31 0001553788 sbev:Level1Member 2026-03-31 0001553788 sbev:Level2Member 2026-03-31 0001553788 sbev:Level3Member 2026-03-31 0001553788 sbev:Level1Member 2025-12-31 0001553788 sbev:Level2Member 2025-12-31 0001553788 sbev:Level3Member 2025-12-31 0001553788 sbev:DerivativeLiabilityMember 2026-01-01 2026-03-31 0001553788 sbev:DerivativeLiabilityMember 2025-01-01 2025-12-31 0001553788 srt:MinimumMember sbev:DerivativeLiabilityMember 2025-01-01 2025-12-31 0001553788 srt:MaximumMember sbev:DerivativeLiabilityMember 2025-01-01 2025-12-31 0001553788 sbev:NotesPayables1Member 2026-03-31 0001553788 sbev:ThroughNovember2022Member sbev:NotesPayables1Member 2026-01-01 2026-03-31 0001553788 sbev:ThroughSeptember2025Member sbev:NotesPayables1Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables1Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables1Member 2025-12-31 0001553788 sbev:NotesPayables2Member 2026-03-31 0001553788 sbev:NotesPayables2Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables2Member 2025-12-31 0001553788 sbev:NotesPayables3Member 2026-03-31 0001553788 sbev:NotesPayables3Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables3Member 2025-12-31 0001553788 sbev:NotesPayables4Member 2026-03-31 0001553788 sbev:NotesPayables4Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables4Member 2025-12-31 0001553788 sbev:NotesPayables5Member 2026-03-31 0001553788 sbev:NotesPayables5Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables5Member 2025-12-31 0001553788 sbev:NotesPayables6Member 2026-03-31 0001553788 sbev:NotesPayables6Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables6Member 2025-12-31 0001553788 sbev:NotesPayables7Member 2026-03-31 0001553788 sbev:NotesPayables7Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables7Member 2025-12-31 0001553788 sbev:NotesPayable8Member 2026-03-31 0001553788 sbev:NotesPayable8Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayable8Member 2025-12-31 0001553788 sbev:NotesPayables9Member 2026-03-31 0001553788 sbev:NotesPayables9Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables9Member 2025-12-31 0001553788 sbev:NotesPayables10Member 2026-03-31 0001553788 sbev:NotesPayables10Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables10Member 2025-12-31 0001553788 sbev:NotesPayables11Member 2026-03-31 0001553788 sbev:NotesPayables11Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables11Member 2025-12-31 0001553788 sbev:NotesPayables12Member 2026-03-31 0001553788 sbev:NotesPayables12Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables12Member 2025-12-31 0001553788 sbev:NotesPayables13Member 2026-03-31 0001553788 sbev:NotesPayables13Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables13Member 2025-12-31 0001553788 sbev:NotesPayables14Member 2026-03-31 0001553788 sbev:NotesPayables14Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables14Member 2025-12-31 0001553788 sbev:NotesPayables15Member 2026-03-31 0001553788 sbev:NotesPayables15Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables15Member 2025-12-31 0001553788 sbev:NotesPayables16Member 2026-03-31 0001553788 sbev:NotesPayables16Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables16Member 2025-12-31 0001553788 sbev:NotesPayables17Member 2026-03-31 0001553788 sbev:NotesPayables17Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables17Member 2025-12-31 0001553788 sbev:NotesPayables18Member 2026-03-31 0001553788 sbev:NotesPayables18Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables18Member 2025-12-31 0001553788 sbev:NotesPayables19Member 2026-03-31 0001553788 sbev:NotesPayables19Member 2026-01-01 2026-03-31 0001553788 sbev:NotesPayables19Member 2025-12-31 0001553788 sbev:NotesPayablesMember 2026-01-01 2026-03-31 0001553788 sbev:NotesPayablesMember 2025-01-01 2025-03-31 0001553788 sbev:NotesPayablesMember 2025-03-31 0001553788 sbev:RelatedPartiesNotesPayable1Member 2026-03-31 0001553788 sbev:RelatedPartiesNotesPayable1Member 2026-01-01 2026-03-31 0001553788 sbev:RelatedPartiesNotesPayable1Member 2025-03-31 0001553788 2025-03-01 2025-03-27 0001553788 sbev:SeriesBPreferredStocksMember 2025-01-01 2025-12-31 0001553788 us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001553788 us-gaap:RestrictedStockMember sbev:StockIncentive2020PlanMember 2026-01-01 2026-03-31 0001553788 sbev:StockIncentive2020PlanMember 2026-01-01 2026-03-31 0001553788 srt:MinimumMember 2026-03-31 0001553788 srt:MaximumMember 2026-03-31 0001553788 sbev:OptionsMember 2026-01-01 2026-03-31 0001553788 us-gaap:OptionMember 2026-03-31 0001553788 us-gaap:OptionMember 2024-12-31 0001553788 us-gaap:OptionMember 2026-01-01 2026-03-31 0001553788 us-gaap:OptionMember 2025-01-01 2025-03-31 0001553788 us-gaap:OptionMember 2025-03-31 0001553788 us-gaap:OptionMember 2025-12-31 0001553788 sbev:SALTTequilaUSALLCMember 2026-03-31 0001553788 2020-12-24 0001553788 2025-11-04 0001553788 sbev:DiscontinuedOperationsMember 2026-03-31 0001553788 sbev:DiscontinuedOperationsMember 2025-12-31 0001553788 sbev:DiscontinuedOperationsMember 2026-01-01 2026-03-31 0001553788 sbev:DiscontinuedOperationsMember 2025-01-01 2025-03-31 0001553788 sbev:SplashBeverageGroupMember 2026-01-01 2026-03-31 0001553788 sbev:SplashBeverageGroupMember 2025-01-01 2025-03-31 0001553788 sbev:ECommerceMember 2026-01-01 2026-03-31 0001553788 sbev:ECommerceMember 2025-01-01 2025-03-31 0001553788 sbev:SplashBeverageGroupMember 2026-03-31 0001553788 sbev:SplashBeverageGroupMember 2025-12-31 0001553788 sbev:AssetsDiscontinuedOperationsMember 2026-03-31 0001553788 sbev:AssetsDiscontinuedOperationsMember 2025-12-31 0001553788 sbev:ECommerceMember 2026-03-31 0001553788 sbev:ECommerceMember 2025-12-31 iso4217:USD shares iso4217:USD shares pure false --12-31 2026 Q1 0001553788

10-Q true 2026-03-31 false 001-40471 SPLASH BEVERAGE GROUP, INC. NV 34-1720075 1314 E Las Olas Blvd Suite 221 Fort Lauderdale FL 33301 (954) 745-5815 Common Stock, $0.001 value per share SBEV NYSE Yes Yes Non-accelerated Filer true false false 10964788

381195

281435

20333

15748

176632

208051

54922

33538

75766

93221

708848

631993

17594

22734

250000

32906

48041

10605

12926

61105

333701

769953

965694

4630687

4810061

37052

50720

389000 389000

1208020

831944

5923153

6225581

193062

189582

3112692

2282528

1478712

1480712

16972378

16260128

857

3418

2976

857

6394

16973235

16266522

0.001

5000000

0.001

1500

1300

0.001

150000

98480

122

0.001

400000000

8361807

2998799

8361

2998

168189318

166561278

10539

33828

-184411599

-181899055

-16203282

-15300828

769953

965694

4224 68606 2376 43062

1848

25544

6237

219608

297751

826096

176972

135709

482585

472540

17273

29894

980818

1683847

-978970

-1658303

50231 -1845

13446

978721

889455

637345

30078 -0 271271 -0 3480 -0

1157499

1617911

-2136469 -3276214

374237

-374237

-2136469

-3650451

376076

-2512545

-3650451

23289

47070

-2535834 -3697521

-0.47

-1.76

-0.21

-0.47

-1.97

4568365

1857211

1669835

1670

137114578

81180

-155832277

-18634849

105762

497405 497405

224541

224

1665730

1665954

5500

34994

35000

-47070 -47070

-3650451

1899876

1900

139418468

34110

-159482728

-20028249

2998799

2998

1300

122731

122

166561279

33828

-181899055

-15300828

176972

1940120 1940 -24252 -24 -1916

266770

267

84163

84430

3156118 3156 1368820 1371976 -23289 -23289 -376076 -376076

-2136469

8360807

8361

1300

98480

168189318

10539

-184411599

-16203282

-2136469

-3650451

374237

2321

13446 978721 -1510 1808 3480 250000

176972

140762

4585

-115926

21384

-27671

-48875

58845

5141 -70000

-102629

1139917

835850

190247

-930492

-808046

1371976

881650

318435

125840

1053541

755810

83960

-23289

-47070

99760

-15346

281435

15346

381195

132863

78783

80000 1665953 2435082

Note 1 – Business Organization and Nature of Operations Splash Beverage Group, Inc. (the “Company” or “Splash”) that was historically seeking to identify, acquire, and build early stage or under-valued beverage brands that have strong growth potential within its distribution system. Due to its lack of working capital and unsuccessful efforts at commercializing its beverage business, Splash currently has one product line it is distributing – Chispo tequila which it is authorized to distribute in certain U.S. states and certain non-U.S. locations. Presently Chispo is the house tequila for the Senor Frog stores located in Florida, The Bahamas and Mexico. The revenue generated in the first quarter of 2026 came from sales to Senor Frog. As a result of its lack of meaningful sales in the beverage business, Splash is transitioning to the regulated wellness and cannaboid markets. On March 4, 2026, Splash entered into a non-binding letter of intent (the “Letter”) with the target company, Medterra CBD, LLC (“Medterra”), a manufacturer and multi-brand operator of federally compliant cannabinoid wellness products. Pursuant to the Letter, the parties agreed in principal on the terms of a potential business combination between Medterra and the Company, which transaction is subject to due diligence and execution of a definitive written agreement and other applicable agreements, receipt of audited financial statements of Medterra and customary closing conditions. In addition, the Company shall be required to raise capital to pay off Medterra’s debt of approximately $6 million. The proposed terms for the acquisition reflect an enterprise value of Medterra of $37.6 million or the issuance of at least 54.4 million shares of Common Stock, which assumes repayment of its outstanding debt and delivery of approximately $10,000,000 in cash to pay off and extinguish the debt of Medterra and to cover the income taxes of the Medterra equity holders. At closing the Company will issue Medterra investors a number of shares of the Company’s Common Stock equal to up to 19.99% of the Company’s Common Stock then outstanding, and the remaining shares will be of two series of convertible preferred stock (“Series X” and “Series X-1”) to be issued to Medterra’s equity holders based on their existing ownership interests in Medterra. The Series X and X-1 shares will convert at $0.50 per share. The Common Stock to be issued at the closing shall have full rights equal to all outstanding Common Stock, except the holders may not vote upon the stockholder approval of the change of control contemplated by the acquisition. The Letter also provides that the Company will issue Series X-1 to Medterra’s lender with the stated value based upon the equity value of Medterra. In exchange the lender shall cancel its warrants to purchase equity of Medterra. The Letter expired on May 4, 2026. However the Company has delivered due diligence materials and about three weeks ago sent a draft merger agreement to Medterra and is awaiting their response and/or revisions. The Letter did not contain an exclusivity clause, and to ensure that the Company remains active in a quickly evolving marketplace, management, led by experience cannabinoid markets operator Brady Cobb, has been pursuing potential alternative transactions over the past 30 days in the wellness and cannabinoid sectors and will provide further updates as they become available. Management believes the Company is uniquely positioned to capitalize on the ongoing evolution of the cannabinoid and wellness economy by identifying, partnering with, and supporting established brands across the hemp-derived CBD and, subject to applicable regulatory and exchange approvals, medical cannabis marketplaces. On March 27, 2025, the Company implemented a 1.0 for 40.0 reverse stock split. All common stock shares stated herein have been adjusted to reflect the split. The purpose of this reverse split was to maintain the company’s listing on the NYSE American.

Note 2 – Summary of Significant Accounting Policies Basis of Accounting The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), and the requirements of the U.S. Securities and Exchange Commission (the “SEC”) for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. Accordingly, they do not include all of the information and footnotes normally included in financial statements prepared in conformity with U.S. GAAP. They should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s 2025 Annual Report on Form 10-K, filed with the SEC on April 15, 2026 (the “Form 10-K”). The accompanying condensed consolidated financial statements are unaudited and include all adjustments (consisting of normal recurring adjustments) that management considers necessary for a fair presentation of its condensed financial position and results of operations for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the entire year. Basis of Presentation and Consolidation These consolidated financial statements include the accounts of Splash and its wholly owned subsidiaries Splash Beverage Holdings LLC (“Holdings”), Splash International Holdings LLC (“International”), Splash Mex SA de CV (“Splash Mex”), and Copa di Vino Wine Group, Inc. (“Copa di Vino”). All intercompany balances have been eliminated in consolidation. Our investment in Salt Tequila USA, LLC was historically accounted for at cost, as the Company did not have the ability to exercise significant influence. During the three months ended March 31, 2026, the Company recognized an impairment charge of $250,000 related to this investment, bringing the carrying amount to $0 on the accompanying condensed consolidated balance sheet as of March 31, 2026. Our accounting and reporting policies confirm to accounting principles generally accepted in the United States of America (GAAP). Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Cash Equivalents and Concentration of Cash Balance The Company considers all highly liquid securities with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents at March 31, 2026 or December 31, 2025. Our cash in bank deposit accounts, at times, may exceed federally insured limits of $250,000. At March 31, 2026 and December 31, 2025, the Company’s cash on deposit with financial institutions, had not exceeded federally insured limits of $250,000. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are carried at their estimated recoverable amounts and are periodically evaluated for collectability based on past credit history with clients and other factors. The Company establishes provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account balance, and current economic conditions. At March 31, 2026 and December 31, 2025, our accounts receivable amounts are reflected net of allowances of $20,333 and $15,748 respectively. Inventory Inventory is stated at the lower of cost or net realizable value, accounted for using the weighted average cost method. The inventory balances at March 31, 2026 and December 31, 2025 consisted of raw materials, work-in-process, and finished goods held for distribution. The cost elements of inventory consist of purchase of products, transportation, and warehousing. The Company establishes provisions for excess or inventory near expiration are based on management’s estimates of forecast turnover of inventories on hand and under contract. A significant change in the timing or level of demand for certain products as compared to forecast amounts may result in recording additional provisions for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically been adequate to provide for losses on inventory. The Company manages inventory levels and purchase commitments in an effort to maximize utilization of inventory on hand and under commitments. The amount of our reserve was $0 at March 31, 2026 and December 31, 2025. Property and Equipment The Company records property and equipment at cost when purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic useful lives of assets, which range from 3-39 years. Company management reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. Depreciation expense totaled $2,321 and $2,321 for the three months ended March 31, 2026 and March 31, 2025, respectively. Property and equipment as of March 31, 2026 and December 31, 2025 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--PropertyPlantAndEquipmentTextBlock_zhAW10aY6br1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of property and equipment</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 style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">2026</td> <td> </td> <td colspan="3" style="text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Auto</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutoMember_zG3yj7dNs0Yj" style="width: 12%; text-align: right" title="Property and equipment, at cost">45,420</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutoMember_zfLo7n9XHDZ1" style="width: 12%; text-align: right" title="Property and equipment, at cost">45,420</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Computer Software</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zEU9Rkr5Wco7" style="text-align: right" title="Property and equipment, at cost">5,979</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zEHQPbNN94y3" style="text-align: right" title="Property and equipment, at cost">5,979</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Office furniture & equipment</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zX6UBK2l4ZCi" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, at cost">1,500</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 id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zomxdA0BZlF4" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, at cost">1,500</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total cost</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331_zM5vFye6rwP6" style="text-align: right" title="Property and equipment, at cost">52,899</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231_zrbgMkk8ZCl2" style="text-align: right" title="Property and equipment, at cost">52,899</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accumulated depreciation</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260331_zevImFpwigRa" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(42,294</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 id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zYzOjq9oR5xd" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(39,973</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Property, plant & equipment, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentOtherNet_pp0p0_c20260331_zgVLFZfDFn2g" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">10,605</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 id="xdx_987_eus-gaap--PropertyPlantAndEquipmentOtherNet_pp0p0_c20251231_z1YpgMZSWndb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">12,926</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Excise taxes The Company pays alcohol excise taxes based on product sales to both the Oregon Liquor Control Commission and to the U.S. Department of the Treasury, Alcohol and Tobacco Tax and Trade Bureau (TTB). The company also pays taxes to the State of Florida – Division of Alcoholic Beverages and Tobacco. The Company is liable for the taxes upon the removal of product from the Company’s warehouse on a per gallon basis. The federal tax rate is affected by a small winery tax credit provision which decreases based upon the number of gallons of wine production in a year rather than the quantity sold. Fair Value of Financial Instruments Financial Accounting Standards (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"> </td> <td style="width: 0.5in">Level 1 -</td> <td style="text-align: justify">Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td>Level 2 -</td> <td style="text-align: justify">Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active).</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td>Level 3 - </td> <td style="text-align: justify">Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable.</td></tr> </table> The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at March 31, 2026 and December 31, 2025, consistent with recent negotiations of notes payable and due to the short duration of maturities. The following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy as of March 31, 2026 and December 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zYxT09nito42" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of derivative financial instruments</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20260101__20260331_zWLFrTNzxx9d" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--BeginningBalance_iS_z7J1AOA1m8be" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 70%; text-indent: -10pt">Balance December 31, 2025</td> <td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 18%; text-align: right">189,582</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CreationOfDerivativeLiability_z7yLvKXYaBmg" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Creation of derivative liability</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_40E_ecustom--ChangeInValue_z39DL6HeMxic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Change in value</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">3,480</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--EndingBalance_iE_zkLGyIwC97s5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Balance December 31, 2025</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">193,062</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> March 31, 2026 <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zkeT1tWwS5Lj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Schedule of derivative liability</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260331_zMlJuZxFoRq" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level1Member_zN71qcc8vvJ4" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level2Member_zN6VkeDZ2gVb" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level3Member_zVnwtp4dqNZc" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td></tr> <tr id="xdx_407_ecustom--EmbeddedConversionDerivativeLiability_iI_zmEQHbIKMLRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt">Embedded conversion derivative liability</td> <td style="width: 3%; 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: 10%; text-align: right"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">193,062</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DerivativeLiability_iI_zFA7okWSLkpb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Total</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</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">193,062</td> <td style="text-align: left"> </td></tr> </table> December 31, 2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20251231_zAzFq0RXle1l" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level1Member_z1PyM2Lqc5G9" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level2Member_zn0C1cKMvAk1" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level3Member_z1gLYaMAZIsl" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 16</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td></tr> <tr id="xdx_407_ecustom--EmbeddedConversionDerivativeLiability_iI_zVtgr8YIzIDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt">Embedded conversion derivative liability</td> <td style="width: 3%; 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: 10%; text-align: right"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">189,582</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DerivativeLiability_iI_zUPn6LMzueC1" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Total</td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</td> <td style="text-align: right">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left">$</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">189,582</td> <td style="text-align: left"> </td></tr> </table> The table below shows the option-pricing model inputs used by the Company to value the derivative liability at each measurement date: <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfOptionPricingModelInputsDerivativeLiabilityTableTextBlock_zX5l28FouCa7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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 style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected term</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zoNO2eVRCLta" title="Expected term">.25 years</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zvh6hHwrbWC2" title="Expected term">.50 years</td> <td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Expected average volatility</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zywY4KELH0mk" title="Expected average volatility">118.9</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zrNT64bkFNX1"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember__srt--RangeAxis__srt--MinimumMember_z0RR1pfamrr8" title="Expected average volatility">109% -<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember__srt--RangeAxis__srt--MaximumMember_zohFegxClrMf" title="Expected average volatility">122</td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected dividend yield</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 style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Risk-free interest rate</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_z5uPbFiAKW07" title="Risk-free interest rate">4.13</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zSOMYfsDi903" title="Risk-free interest rate">4.43</td> <td style="text-align: left">% </td></tr> </table> Embedded debt costs in convertible debt instruments In August 2020, the FASB issued “ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)” (“ASU 2020-06”) which simplifies the accounting for convertible instruments. The guidance removes certain accounting models which separate the embedded conversion features from the host contract for convertible instruments. Either a modified retrospective method of transition or a fully retrospective method of transition was permissible for the adoption of this standard. Update No. 2020-06 is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption was permitted no earlier than the fiscal year beginning after December 15, 2020. The Company has adopted ASU 2020-06 effective January 1, 2024 and has removed the effects of any embedded conversion features from certain of our convertible instruments. Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue in an amount that reflects what the Company expects to receive in exchange for the transfer of goods or services to customers. The Company recognizes revenue when the Company’s performance obligations under the terms of a contract with the customer are satisfied. Product sales occur for the Splash Beverage and E-commerce businesses once control of the Company’s products are transferred upon delivery to the customer. Revenue is measured as the amount of consideration that the Company expects to receive in exchange for transferring goods, and revenue is presented net of provisions for customer returns and allowances. The amount of consideration the Company receives and revenue the Company recognizes varies with changes in customer incentives offered to the Company’s customers and their customers. Sales taxes and other similar taxes are excluded from revenue. Distribution expenses to transport our products, and warehousing expense after manufacture are accounted for in Other General and Administrative cost. Cost of Goods Sold Cost of goods sold include the costs of products, packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory. The cost of transportation from production site to other 3rd party warehouses or customer is included in Other General and Administrative cost. Other General and Administrative Expenses Other General and Administrative expenses includes Amazon selling fees, cost associated with the outbound shipping and handling of finished goods, insurance cost, consulting cost, legal and audit fees, Investor Relations expenses, travel & entertainment expenses, occupancy cost and other cost. Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, ”Compensation - Stock Compensation”. Under the fair value recognition provisions, cost is measured at the grant date based on the fair value of the award and is recognized as expense ratably over the requisite service period, which is generally the award’s vesting period. The Company uses the Black-Scholes option pricing model to determine the fair value of stock-based awards. We measure stock-based awards at the grant-date fair value for employees, directors and consultants and recognize compensation expense on a straight-line basis over the vesting period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of our common stock, and for stock options and warrants, the expected life of the option and warrant, and expected stock price volatility and exercise price. We used the Black-Scholes option pricing model to value its stock-based awards. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life of stock options/warrants were estimated using the “simplified method,” which calculates the expected term as the midpoint between the weighted average time to vesting and the contractual maturity, we have limited historical information to develop reasonable expectations about future exercise patterns. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. For stock price volatility, we use comparable public companies as a basis for its expected volatility to calculate the fair value of award. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the award. The estimation of the number of awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recognized as an adjustment in the period in which estimates are revised. Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, ”Income Taxes”. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. The Company records a valuation allowance when it is more likely than not that the deferred tax assets will be realized. Company management assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Company management has determined that there are no material uncertain tax positions at March 31, 2026 and December 31, 2025. Net income (loss) per share The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common stock outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company’s convertible debt or preferred stock (if any), are not included in the computation if the effect would be anti-dilutive. Weighted average number of shares outstanding excludes anti-dilutive common stock equivalents, including stock options, warrants to purchase shares of common stock and shares issuable upon the conversion of notes payable. Advertising The Company conducts advertising for the promotion of its products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred. The Company recorded advertising expense of $17,273 and $22,426 for the three months ended March 31, 2026 and 2025, respectively. Goodwill and Intangibles Assets Goodwill represents the excess of acquisition cost over the fair value of the net assets acquired and is not subject to amortization. The Company reviews goodwill annually in the fourth quarter for impairment or when circumstances indicate carrying value may exceed the fair value. This evaluation is performed at the reporting unit level. If a qualitative assessment indicates that it is more likely than not that the fair value is less than carrying value, a quantitative analysis is completed using either the income or market approach, or a combination of both. The income approach estimates fair value based on expected discounted future cash flows, while the market approach uses comparable public companies and transactions to develop metrics to be applied to historical and expected future operating results. At the time of acquisition, the Company estimates the fair value of the acquired identifiable intangible assets based upon the facts and circumstances related to the particular intangible asset. Inherent in such estimates are judgments and estimates of future revenue, profitability, cash flows and appropriate discount rates for any present value calculations. The Company preliminarily estimates the value of the acquired identifiable intangible assets and then finalizes the estimated fair values during the purchase allocation period, which does not extend beyond 12 months from the date of acquisition. Long-lived assets The Company evaluates long-lived assets for impairment when events or changes in circumstances may indicate the carrying amount of the asset group, generally an individual warehouse, may not be fully recoverable. For asset groups held and used, including warehouses to be relocated, the carrying value of the asset group is considered recoverable when the estimated future undiscounted cash flows generated from the use and eventual disposition of the asset group exceed the respective carrying value. In the event that the carrying value is not considered recoverable, an impairment loss is recognized for the asset group to be held and used equal to the excess of the carrying value above the estimated fair value of the asset group. For asset groups classified as held-for-sale (disposal group), the carrying value is compared to the disposal group’s fair value less costs to sell. The Company estimates fair value by obtaining market appraisals from third party brokers or using other valuation techniques. Foreign Currency Gains/Losses Foreign Currency Gains/Losses — foreign subsidiaries’ functional currency is the local currency of operations and the net assets of foreign operations are translated into U.S. dollars using current exchange rates. Gains or losses from these translation adjustments are included in the condensed consolidated statement of operations and other comprehensive loss as foreign currency translation gains or losses. Translation gains and losses that arise from the translation of net assets from functional currency to the reporting currency, as well as exchange gains and losses on intercompany balances, are included in foreign currency translation in the condensed consolidated statement of operations and comprehensive loss. The Company incurred foreign currency translation net loss of $23,289 and net loss of $50,694 for the three months ending March 31, 2026 and 2025 respectively. Liquidity, Capital Resources and Going Concern Considerations The Company’s consolidated financial statements have been prepared on the basis of US GAAP for a going concern, on the premise that the Company is able to meet its obligations as they come due in the normal course of business. The Company historically has incurred significant losses and negative cash flows from operation since inception and had net-loss of approximately $2.5 million for three-month period ended March 31, 2026 and accumulated deficit of approximately $184.4 million through March 31, 2026. During the three-month period ended March 31, 2026, the Company’s net cash used in operating activities totaled approximately $0.9 million. Additionally, the Company’s current liabilities exceed its current assets, and it has a working capital deficit. To date the Company has generated cash flows from issuances of equity and indebtedness. The Company received approximately $1.4 million from the issuance of common stocks for the three months ending March 31, 2026. Management’s plans in regard to these matters include actions to sustain the Company’s operations, such as seeking additional funding to meet its obligations and implement its business plan. The Company has issued preferred stock as part of its strategy to regain compliance with the NYSE American listing standards and reduce debt. These preferred shares, specifically Series B 12% convertible preferred stock, were issued in exchange for promissory notes. The preferred stock offers a 12% cumulative dividend and potential conversion to common stock, subject to shareholder approval and an increase in authorized common stock. In June 2025, the company exchanged approximately $12.67 million outstanding promissory notes and accrued interest for 126,710 shares of Series B Preferred Stock. By converting debt into equity, the Company enhances its balance sheet, reduces interest expense, and improves its shareholder equity position in furtherance of its goal of complying with exchange requirements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. If the Company is unable to continue as a going concern, adjustments would be necessary to the carrying values of its assets and liabilities and the reported amounts of revenues and expenses could be materially affected. Recent Accounting Pronouncements In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which is intended to improve the navigability of the guidance in ASC 270, Interim Reporting, and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The Company is currently evaluating the impact of this ASU on its financial statements. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which amends the guidance in ASC 350-40, Intangibles – Goodwill and Other – Internal-Use Software. The amendments modernize the recognition and disclosure framework for internal-use software costs, removing the previous “development stage” model and introducing a more judgment-based approach. The ASU is effective for fiscal years beginning after December 15, 2027, and for interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its financial statements. In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40). The ASU requires the disaggregated disclosure of specific expense categories, including purchases of inventory, employee compensation, depreciation, and amortization, within relevant income statement captions. This ASU also requires disclosure of the total amount of selling expenses along with the definition of selling expenses. The ASU is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Adoption of this ASU can either be applied prospectively to consolidated financial statements issued for reporting periods after the effective date of this ASU or retrospectively to any or all prior periods presented in the consolidated financial statements. Early adoption is also permitted. This ASU will likely result in the required additional disclosures being included in our consolidated financial statements, once adopted. The Company is currently evaluating the impact this guidance will have on its financial statement disclosures. .All other newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

Basis of Accounting The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”), and the requirements of the U.S. Securities and Exchange Commission (the “SEC”) for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. Accordingly, they do not include all of the information and footnotes normally included in financial statements prepared in conformity with U.S. GAAP. They should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s 2025 Annual Report on Form 10-K, filed with the SEC on April 15, 2026 (the “Form 10-K”). The accompanying condensed consolidated financial statements are unaudited and include all adjustments (consisting of normal recurring adjustments) that management considers necessary for a fair presentation of its condensed financial position and results of operations for the interim periods presented. The results of operations for the interim periods are not necessarily indicative of the results that may be expected for the entire year.

Basis of Presentation and Consolidation These consolidated financial statements include the accounts of Splash and its wholly owned subsidiaries Splash Beverage Holdings LLC (“Holdings”), Splash International Holdings LLC (“International”), Splash Mex SA de CV (“Splash Mex”), and Copa di Vino Wine Group, Inc. (“Copa di Vino”). All intercompany balances have been eliminated in consolidation. Our investment in Salt Tequila USA, LLC was historically accounted for at cost, as the Company did not have the ability to exercise significant influence. During the three months ended March 31, 2026, the Company recognized an impairment charge of $250,000 related to this investment, bringing the carrying amount to $0 on the accompanying condensed consolidated balance sheet as of March 31, 2026. Our accounting and reporting policies confirm to accounting principles generally accepted in the United States of America (GAAP).

250000

Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires our management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Cash Equivalents and Concentration of Cash Balance The Company considers all highly liquid securities with an original maturity of three months or less to be cash equivalents. The Company had no cash equivalents at March 31, 2026 or December 31, 2025. Our cash in bank deposit accounts, at times, may exceed federally insured limits of $250,000. At March 31, 2026 and December 31, 2025, the Company’s cash on deposit with financial institutions, had not exceeded federally insured limits of $250,000.

250000

Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable are carried at their estimated recoverable amounts and are periodically evaluated for collectability based on past credit history with clients and other factors. The Company establishes provisions for losses on accounts receivable on the basis of loss experience, known and inherent risk in the account balance, and current economic conditions. At March 31, 2026 and December 31, 2025, our accounts receivable amounts are reflected net of allowances of $20,333 and $15,748 respectively.

20333

15748

Inventory Inventory is stated at the lower of cost or net realizable value, accounted for using the weighted average cost method. The inventory balances at March 31, 2026 and December 31, 2025 consisted of raw materials, work-in-process, and finished goods held for distribution. The cost elements of inventory consist of purchase of products, transportation, and warehousing. The Company establishes provisions for excess or inventory near expiration are based on management’s estimates of forecast turnover of inventories on hand and under contract. A significant change in the timing or level of demand for certain products as compared to forecast amounts may result in recording additional provisions for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically been adequate to provide for losses on inventory. The Company manages inventory levels and purchase commitments in an effort to maximize utilization of inventory on hand and under commitments. The amount of our reserve was $0 at March 31, 2026 and December 31, 2025.

Property and Equipment The Company records property and equipment at cost when purchased. Depreciation is recorded for property, equipment, and software using the straight-line method over the estimated economic useful lives of assets, which range from 3-39 years. Company management reviews the recoverability of all long-lived assets, including the related useful lives, whenever events or changes in circumstances indicate that the carrying amount of a long-lived asset might not be recoverable. Depreciation expense totaled $2,321 and $2,321 for the three months ended March 31, 2026 and March 31, 2025, respectively. Property and equipment as of March 31, 2026 and December 31, 2025 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--PropertyPlantAndEquipmentTextBlock_zhAW10aY6br1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of property and equipment</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 style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">2026</td> <td> </td> <td colspan="3" style="text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Auto</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutoMember_zG3yj7dNs0Yj" style="width: 12%; text-align: right" title="Property and equipment, at cost">45,420</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutoMember_zfLo7n9XHDZ1" style="width: 12%; text-align: right" title="Property and equipment, at cost">45,420</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Computer Software</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zEU9Rkr5Wco7" style="text-align: right" title="Property and equipment, at cost">5,979</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zEHQPbNN94y3" style="text-align: right" title="Property and equipment, at cost">5,979</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Office furniture & equipment</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zX6UBK2l4ZCi" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, at cost">1,500</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 id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zomxdA0BZlF4" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, at cost">1,500</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total cost</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331_zM5vFye6rwP6" style="text-align: right" title="Property and equipment, at cost">52,899</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231_zrbgMkk8ZCl2" style="text-align: right" title="Property and equipment, at cost">52,899</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accumulated depreciation</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260331_zevImFpwigRa" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(42,294</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 id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zYzOjq9oR5xd" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(39,973</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Property, plant & equipment, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentOtherNet_pp0p0_c20260331_zgVLFZfDFn2g" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">10,605</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 id="xdx_987_eus-gaap--PropertyPlantAndEquipmentOtherNet_pp0p0_c20251231_z1YpgMZSWndb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">12,926</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2321

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--PropertyPlantAndEquipmentTextBlock_zhAW10aY6br1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of property and equipment</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 style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td> </td> <td colspan="3" style="text-align: center">2026</td> <td> </td> <td colspan="3" style="text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Auto</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutoMember_zG3yj7dNs0Yj" style="width: 12%; text-align: right" title="Property and equipment, at cost">45,420</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--AutoMember_zfLo7n9XHDZ1" style="width: 12%; text-align: right" title="Property and equipment, at cost">45,420</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Computer Software</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zEU9Rkr5Wco7" style="text-align: right" title="Property and equipment, at cost">5,979</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zEHQPbNN94y3" style="text-align: right" title="Property and equipment, at cost">5,979</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Office furniture & equipment</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_989_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zX6UBK2l4ZCi" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, at cost">1,500</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 id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zomxdA0BZlF4" style="border-bottom: Black 1pt solid; text-align: right" title="Property and equipment, at cost">1,500</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total cost</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20260331_zM5vFye6rwP6" style="text-align: right" title="Property and equipment, at cost">52,899</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20251231_zrbgMkk8ZCl2" style="text-align: right" title="Property and equipment, at cost">52,899</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accumulated depreciation</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td id="xdx_98F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260331_zevImFpwigRa" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(42,294</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 id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zYzOjq9oR5xd" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation">(39,973</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Property, plant & equipment, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentOtherNet_pp0p0_c20260331_zgVLFZfDFn2g" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">10,605</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 id="xdx_987_eus-gaap--PropertyPlantAndEquipmentOtherNet_pp0p0_c20251231_z1YpgMZSWndb" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">12,926</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

45420

5979

1500

52899

42294

39973

10605

12926

Excise taxes The Company pays alcohol excise taxes based on product sales to both the Oregon Liquor Control Commission and to the U.S. Department of the Treasury, Alcohol and Tobacco Tax and Trade Bureau (TTB). The company also pays taxes to the State of Florida – Division of Alcoholic Beverages and Tobacco. The Company is liable for the taxes upon the removal of product from the Company’s warehouse on a per gallon basis. The federal tax rate is affected by a small winery tax credit provision which decreases based upon the number of gallons of wine production in a year rather than the quantity sold.

Fair Value of Financial Instruments Financial Accounting Standards (“FASB”) guidance specifies a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect market assumptions. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels of the fair value hierarchy are as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in; text-align: justify"> </td> <td style="width: 0.5in">Level 1 -</td> <td style="text-align: justify">Unadjusted quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 1 primarily consists of financial instruments whose value is based on quoted market prices such as exchange-traded instruments and listed equities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td>Level 2 -</td> <td style="text-align: justify">Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly (e.g., quoted prices of similar assets or liabilities in active markets, or quoted prices for identical or similar assets or liabilities in markets that are not active).</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td>Level 3 - </td> <td style="text-align: justify">Unobservable inputs for the asset or liability. Financial instruments are considered Level 3 when their fair values are determined using pricing models, discounted cash flows or similar techniques and at least one significant model assumption or input is unobservable.</td></tr> </table> The liabilities and indebtedness presented on the consolidated financial statements approximate fair values at March 31, 2026 and December 31, 2025, consistent with recent negotiations of notes payable and due to the short duration of maturities. The following table presents the derivative financial instruments, the Company’s only financial liabilities, measured and recorded at fair value on the Company’s consolidated balance sheet on a recurring basis, and their level within the fair value hierarchy as of March 31, 2026 and December 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zYxT09nito42" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of derivative financial instruments</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20260101__20260331_zWLFrTNzxx9d" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--BeginningBalance_iS_z7J1AOA1m8be" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 70%; text-indent: -10pt">Balance December 31, 2025</td> <td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 18%; text-align: right">189,582</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CreationOfDerivativeLiability_z7yLvKXYaBmg" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Creation of derivative liability</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ChangeInValue_z39DL6HeMxic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Change in value</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">3,480</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--EndingBalance_iE_zkLGyIwC97s5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Balance December 31, 2025</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">193,062</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> March 31, 2026 <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zkeT1tWwS5Lj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Schedule of derivative liability</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260331_zMlJuZxFoRq" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level1Member_zN71qcc8vvJ4" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level2Member_zN6VkeDZ2gVb" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level3Member_zVnwtp4dqNZc" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td></tr> <tr id="xdx_407_ecustom--EmbeddedConversionDerivativeLiability_iI_zmEQHbIKMLRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt">Embedded conversion derivative liability</td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">193,062</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DerivativeLiability_iI_zFA7okWSLkpb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Total</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> <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">193,062</td> <td style="text-align: left"> </td></tr> </table> December 31, 2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20251231_zAzFq0RXle1l" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level1Member_z1PyM2Lqc5G9" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level2Member_zn0C1cKMvAk1" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level3Member_z1gLYaMAZIsl" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 16</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td></tr> <tr id="xdx_407_ecustom--EmbeddedConversionDerivativeLiability_iI_zVtgr8YIzIDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt">Embedded conversion derivative liability</td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">189,582</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DerivativeLiability_iI_zUPn6LMzueC1" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Total</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> <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">189,582</td> <td style="text-align: left"> </td></tr> </table> The table below shows the option-pricing model inputs used by the Company to value the derivative liability at each measurement date: <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfOptionPricingModelInputsDerivativeLiabilityTableTextBlock_zX5l28FouCa7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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 style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected term</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zoNO2eVRCLta" title="Expected term">.25 years</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zvh6hHwrbWC2" title="Expected term">.50 years</td> <td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Expected average volatility</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zywY4KELH0mk" title="Expected average volatility">118.9</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zrNT64bkFNX1"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember__srt--RangeAxis__srt--MinimumMember_z0RR1pfamrr8" title="Expected average volatility">109% -<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember__srt--RangeAxis__srt--MaximumMember_zohFegxClrMf" title="Expected average volatility">122</td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected dividend yield</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 style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Risk-free interest rate</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_z5uPbFiAKW07" title="Risk-free interest rate">4.13</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zSOMYfsDi903" title="Risk-free interest rate">4.43</td> <td style="text-align: left">% </td></tr> </table> Embedded debt costs in convertible debt instruments In August 2020, the FASB issued “ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40)” (“ASU 2020-06”) which simplifies the accounting for convertible instruments. The guidance removes certain accounting models which separate the embedded conversion features from the host contract for convertible instruments. Either a modified retrospective method of transition or a fully retrospective method of transition was permissible for the adoption of this standard. Update No. 2020-06 is effective for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. Early adoption was permitted no earlier than the fiscal year beginning after December 15, 2020. The Company has adopted ASU 2020-06 effective January 1, 2024 and has removed the effects of any embedded conversion features from certain of our convertible instruments.

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zYxT09nito42" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of derivative financial instruments</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_495_20260101__20260331_zWLFrTNzxx9d" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--BeginningBalance_iS_z7J1AOA1m8be" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 70%; text-indent: -10pt">Balance December 31, 2025</td> <td style="width: 10%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 18%; text-align: right">189,582</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--CreationOfDerivativeLiability_z7yLvKXYaBmg" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Creation of derivative liability</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">—</td> <td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ChangeInValue_z39DL6HeMxic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Change in value</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">3,480</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--EndingBalance_iE_zkLGyIwC97s5" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Balance December 31, 2025</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">193,062</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

189582 3480 193062

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zkeT1tWwS5Lj" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Schedule of derivative liability</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260331_zMlJuZxFoRq" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level1Member_zN71qcc8vvJ4" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49D_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level2Member_zN6VkeDZ2gVb" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49C_20260331__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level3Member_zVnwtp4dqNZc" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td></tr> <tr id="xdx_407_ecustom--EmbeddedConversionDerivativeLiability_iI_zmEQHbIKMLRl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt">Embedded conversion derivative liability</td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">193,062</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DerivativeLiability_iI_zFA7okWSLkpb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Total</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> <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">193,062</td> <td style="text-align: left"> </td></tr> </table> December 31, 2025 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49B_20251231_zAzFq0RXle1l" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_494_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level1Member_z1PyM2Lqc5G9" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49F_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level2Member_zn0C1cKMvAk1" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20251231__us-gaap--CreditDerivativesByContractTypeAxis__custom--Level3Member_z1gLYaMAZIsl" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Amount</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 16</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td></tr> <tr id="xdx_407_ecustom--EmbeddedConversionDerivativeLiability_iI_zVtgr8YIzIDf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 40%; text-align: left; text-indent: -10pt">Embedded conversion derivative liability</td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right"> </td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">—</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td> <td style="width: 3%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td> <td style="border-bottom: Black 1pt solid; width: 10%; text-align: right">189,582</td> <td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DerivativeLiability_iI_zUPn6LMzueC1" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-indent: -10pt">Total</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> <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">189,582</td> <td style="text-align: left"> </td></tr> </table>

193062 193062 189582 189582 <table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--ScheduleOfOptionPricingModelInputsDerivativeLiabilityTableTextBlock_zX5l28FouCa7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Summary of Significant Accounting Policies (Details 3)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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 style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected term</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zoNO2eVRCLta" title="Expected term">.25 years</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zvh6hHwrbWC2" title="Expected term">.50 years</td> <td style="text-align: left"></td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Expected average volatility</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zywY4KELH0mk" title="Expected average volatility">118.9</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 12%; text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zrNT64bkFNX1"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember__srt--RangeAxis__srt--MinimumMember_z0RR1pfamrr8" title="Expected average volatility">109% -<span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsWeightedAverageVolatilityRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember__srt--RangeAxis__srt--MaximumMember_zohFegxClrMf" title="Expected average volatility">122</td> <td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Expected dividend yield</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 style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Risk-free interest rate</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_z5uPbFiAKW07" title="Risk-free interest rate">4.13</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_dp_c20250101__20251231__us-gaap--DerivativeInstrumentRiskAxis__custom--DerivativeLiabilityMember_zSOMYfsDi903" title="Risk-free interest rate">4.43</td> <td style="text-align: left">% </td></tr> </table>

P0Y3M

P0Y6M

1.189

1.09

1.22

0.0413

0.0443

Revenue Recognition The Company recognizes revenue under ASC 606, Revenue from Contracts with Customers (Topic 606). This guidance sets forth a five-step model which depicts the recognition of revenue in an amount that reflects what the Company expects to receive in exchange for the transfer of goods or services to customers. The Company recognizes revenue when the Company’s performance obligations under the terms of a contract with the customer are satisfied. Product sales occur for the Splash Beverage and E-commerce businesses once control of the Company’s products are transferred upon delivery to the customer. Revenue is measured as the amount of consideration that the Company expects to receive in exchange for transferring goods, and revenue is presented net of provisions for customer returns and allowances. The amount of consideration the Company receives and revenue the Company recognizes varies with changes in customer incentives offered to the Company’s customers and their customers. Sales taxes and other similar taxes are excluded from revenue. Distribution expenses to transport our products, and warehousing expense after manufacture are accounted for in Other General and Administrative cost.

Cost of Goods Sold Cost of goods sold include the costs of products, packaging, transportation, warehousing, and costs associated with valuation allowances for expired, damaged or impaired inventory. The cost of transportation from production site to other 3rd party warehouses or customer is included in Other General and Administrative cost.

Other General and Administrative Expenses Other General and Administrative expenses includes Amazon selling fees, cost associated with the outbound shipping and handling of finished goods, insurance cost, consulting cost, legal and audit fees, Investor Relations expenses, travel & entertainment expenses, occupancy cost and other cost.

Stock-Based Compensation The Company accounts for stock-based compensation in accordance with ASC 718, ”Compensation - Stock Compensation”. Under the fair value recognition provisions, cost is measured at the grant date based on the fair value of the award and is recognized as expense ratably over the requisite service period, which is generally the award’s vesting period. The Company uses the Black-Scholes option pricing model to determine the fair value of stock-based awards. We measure stock-based awards at the grant-date fair value for employees, directors and consultants and recognize compensation expense on a straight-line basis over the vesting period of the award. Determining the appropriate fair value of stock-based awards requires the input of subjective assumptions, including the fair value of our common stock, and for stock options and warrants, the expected life of the option and warrant, and expected stock price volatility and exercise price. We used the Black-Scholes option pricing model to value its stock-based awards. The assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life of stock options/warrants were estimated using the “simplified method,” which calculates the expected term as the midpoint between the weighted average time to vesting and the contractual maturity, we have limited historical information to develop reasonable expectations about future exercise patterns. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. For stock price volatility, we use comparable public companies as a basis for its expected volatility to calculate the fair value of award. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the award. The estimation of the number of awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recognized as an adjustment in the period in which estimates are revised.

Income Taxes The Company uses the liability method of accounting for income taxes as set forth in ASC 740, ”Income Taxes”. Under the liability method, deferred taxes are determined based on the temporary differences between the financial statement and tax basis of assets and liabilities using tax rates expected to be in effect during the years in which the basis differences reverse. The Company records a valuation allowance when it is more likely than not that the deferred tax assets will be realized. Company management assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances and information available at the reporting date. In accordance with ASC 740-10, for those tax positions where there is a greater than 50% likelihood that a tax benefit will be sustained, our policy is to record the largest amount of tax benefit that is more likely than not to be realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where there is less than 50% likelihood that a tax benefit will be sustained, no tax benefit will be recognized in the financial statements. Company management has determined that there are no material uncertain tax positions at March 31, 2026 and December 31, 2025.

0.50

Net income (loss) per share The net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of shares of common stock outstanding. Warrants, stock options, and common stock issuable upon the conversion of the Company’s convertible debt or preferred stock (if any), are not included in the computation if the effect would be anti-dilutive. Weighted average number of shares outstanding excludes anti-dilutive common stock equivalents, including stock options, warrants to purchase shares of common stock and shares issuable upon the conversion of notes payable.

Advertising The Company conducts advertising for the promotion of its products. In accordance with ASC 720-35, advertising costs are charged to operations when incurred. The Company recorded advertising expense of $17,273 and $22,426 for the three months ended March 31, 2026 and 2025, respectively.

17273

22426

Goodwill and Intangibles Assets Goodwill represents the excess of acquisition cost over the fair value of the net assets acquired and is not subject to amortization. The Company reviews goodwill annually in the fourth quarter for impairment or when circumstances indicate carrying value may exceed the fair value. This evaluation is performed at the reporting unit level. If a qualitative assessment indicates that it is more likely than not that the fair value is less than carrying value, a quantitative analysis is completed using either the income or market approach, or a combination of both. The income approach estimates fair value based on expected discounted future cash flows, while the market approach uses comparable public companies and transactions to develop metrics to be applied to historical and expected future operating results. At the time of acquisition, the Company estimates the fair value of the acquired identifiable intangible assets based upon the facts and circumstances related to the particular intangible asset. Inherent in such estimates are judgments and estimates of future revenue, profitability, cash flows and appropriate discount rates for any present value calculations. The Company preliminarily estimates the value of the acquired identifiable intangible assets and then finalizes the estimated fair values during the purchase allocation period, which does not extend beyond 12 months from the date of acquisition.

P12M

Long-lived assets The Company evaluates long-lived assets for impairment when events or changes in circumstances may indicate the carrying amount of the asset group, generally an individual warehouse, may not be fully recoverable. For asset groups held and used, including warehouses to be relocated, the carrying value of the asset group is considered recoverable when the estimated future undiscounted cash flows generated from the use and eventual disposition of the asset group exceed the respective carrying value. In the event that the carrying value is not considered recoverable, an impairment loss is recognized for the asset group to be held and used equal to the excess of the carrying value above the estimated fair value of the asset group. For asset groups classified as held-for-sale (disposal group), the carrying value is compared to the disposal group’s fair value less costs to sell. The Company estimates fair value by obtaining market appraisals from third party brokers or using other valuation techniques.

Foreign Currency Gains/Losses Foreign Currency Gains/Losses — foreign subsidiaries’ functional currency is the local currency of operations and the net assets of foreign operations are translated into U.S. dollars using current exchange rates. Gains or losses from these translation adjustments are included in the condensed consolidated statement of operations and other comprehensive loss as foreign currency translation gains or losses. Translation gains and losses that arise from the translation of net assets from functional currency to the reporting currency, as well as exchange gains and losses on intercompany balances, are included in foreign currency translation in the condensed consolidated statement of operations and comprehensive loss. The Company incurred foreign currency translation net loss of $23,289 and net loss of $50,694 for the three months ending March 31, 2026 and 2025 respectively.

23289 50694 Liquidity, Capital Resources and Going Concern Considerations The Company’s consolidated financial statements have been prepared on the basis of US GAAP for a going concern, on the premise that the Company is able to meet its obligations as they come due in the normal course of business. The Company historically has incurred significant losses and negative cash flows from operation since inception and had net-loss of approximately $2.5 million for three-month period ended March 31, 2026 and accumulated deficit of approximately $184.4 million through March 31, 2026. During the three-month period ended March 31, 2026, the Company’s net cash used in operating activities totaled approximately $0.9 million. Additionally, the Company’s current liabilities exceed its current assets, and it has a working capital deficit. To date the Company has generated cash flows from issuances of equity and indebtedness. The Company received approximately $1.4 million from the issuance of common stocks for the three months ending March 31, 2026. Management’s plans in regard to these matters include actions to sustain the Company’s operations, such as seeking additional funding to meet its obligations and implement its business plan. The Company has issued preferred stock as part of its strategy to regain compliance with the NYSE American listing standards and reduce debt. These preferred shares, specifically Series B 12% convertible preferred stock, were issued in exchange for promissory notes. The preferred stock offers a 12% cumulative dividend and potential conversion to common stock, subject to shareholder approval and an increase in authorized common stock. In June 2025, the company exchanged approximately $12.67 million outstanding promissory notes and accrued interest for 126,710 shares of Series B Preferred Stock. By converting debt into equity, the Company enhances its balance sheet, reduces interest expense, and improves its shareholder equity position in furtherance of its goal of complying with exchange requirements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. If the Company is unable to continue as a going concern, adjustments would be necessary to the carrying values of its assets and liabilities and the reported amounts of revenues and expenses could be materially affected.

2500000

900000

1400000

Recent Accounting Pronouncements In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270): Narrow-Scope Improvements, which is intended to improve the navigability of the guidance in ASC 270, Interim Reporting, and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The Company is currently evaluating the impact of this ASU on its financial statements. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which amends the guidance in ASC 350-40, Intangibles – Goodwill and Other – Internal-Use Software. The amendments modernize the recognition and disclosure framework for internal-use software costs, removing the previous “development stage” model and introducing a more judgment-based approach. The ASU is effective for fiscal years beginning after December 15, 2027, and for interim periods within those annual reporting periods, with early adoption permitted. The Company is currently evaluating the impact this guidance will have on its financial statements. In November 2024, the FASB issued ASU No. 2024-03, Disaggregation of Income Statement Expenses (Subtopic 220-40). The ASU requires the disaggregated disclosure of specific expense categories, including purchases of inventory, employee compensation, depreciation, and amortization, within relevant income statement captions. This ASU also requires disclosure of the total amount of selling expenses along with the definition of selling expenses. The ASU is effective for annual periods beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Adoption of this ASU can either be applied prospectively to consolidated financial statements issued for reporting periods after the effective date of this ASU or retrospectively to any or all prior periods presented in the consolidated financial statements. Early adoption is also permitted. This ASU will likely result in the required additional disclosures being included in our consolidated financial statements, once adopted. The Company is currently evaluating the impact this guidance will have on its financial statement disclosures. .All other newly issued but not yet effective accounting pronouncements have been deemed to be not applicable or immaterial to the Company.

Note 3 – Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable Notes payable are generally nonrecourse and secured by all Company owned assets. <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfDebtTableTextBlock_z1IXtEUMwhze" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">Schedule of notes payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: justify; text-indent: -10pt">Notes Payable and Convertible Notes Payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 46%; text-align: justify; text-indent: -10pt">In December 2020, the Company entered into a 56- month loan with a company in the amount of $1,578,237. The loan requires payments of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20260101__20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member__us-gaap--AwardDateAxis__custom--ThroughNovember2022Member_zMBEao7Zn336" title="Interest rate">3.75% through November 2022 and <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20260101__20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member__us-gaap--AwardDateAxis__custom--ThroughSeptember2025Member_ztGyMWC6THxj" title="Interest rate">4.00% through September 2025 of the previous month’s revenue. Note is due September 2025. Note is guaranteed by a related party see note 6.</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">17</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_d0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_zli3DV1lIVtl" style="width: 11%; text-align: right" title="Total notes payable">188,839</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_zky7i7Q8LIzg" style="width: 11%; text-align: right" title="Total notes payable">188,839</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In May 2021, the Company entered into a six-month loan with an individual in the amount of $10,000. The loan had an original maturity of October 2021 with principal and interest due at maturity. The loan was extended to October 31, 2024. The note was in default.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--NotesPayable_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_z0fXeTpPm8U" style="text-align: right" title="Total notes payable">10,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--NotesPayable_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_z3uCtksUWeli" style="text-align: right" title="Total notes payable">10,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2022, the Company entered into a 56-months auto loan in the amount of $45,420.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2.35</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_zGsrbzCa9qa8" style="text-align: right" title="Total notes payable">11,011</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_zNXrTwdCexCh" style="text-align: right" title="Total notes payable">13,514</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2023, the Company entered into a twelve-month loan with an individual in the amount of $300,000. The convertible note included the issuance of 150,000 shares of common stocks. The loan matures in August 2024 with principal and interest due at maturity with conversion price of $0.85 per share and is non-interest bearing.</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 id="xdx_987_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_zDSNLAwXIss8" style="text-align: right" title="Total notes payable">43,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_zWy1OSy701M4" style="text-align: right" title="Total notes payable">43,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In October 2023, the Company entered into a three-month loan with an individual in the amount of $500,000. The loan matures in January 2024 with principal and interest due at maturity. The loan was extended to June 2024.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zHJ7ASs0wEDd" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zn4vyuPqLzM5" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In October 2023, the Company entered into a loan with an individual in the amount of $130,000. The loan requires payment of 17% of daily Shopify sales.</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 id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_zR3lUNFftFta" style="text-align: right" title="Total notes payable">58,612</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_zDCuAlfDr5Gc" style="text-align: right" title="Total notes payable">58,612</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In April 2024, the Company entered into a commercial financing agreement in the amount of $815,000 and will be paid weekly until the loan is paid in full. The loan was in default.</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 id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_z4zlh3dpIjHk" style="text-align: right" title="Total notes payable">320,335</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_zBiyavGQ9qj1" style="text-align: right" title="Total notes payable">331,335</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In June 2024, the Company entered into a revenue purchase agreement in the amount of $250,000. 4% of revenue will be paid weekly until the loan is paid in full.</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 id="xdx_983_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayable8Member_zvy9D0Rz9EM" style="text-align: right" title="Total notes payable">13,459</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayable8Member_zueTn6D3pCIa" style="text-align: right" title="Total notes payable">13,459</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In September 2024, the Company entered into a merchant cash advance agreement in the amount of $325,000 to be paid weekly until the loan is paid in full.</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 id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_zeKH489MmK2h" style="text-align: right" title="Total notes payable">10,861</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_z0GM1QgL3b03" style="text-align: right" title="Total notes payable">10,861</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In September 2024, the Company entered into an agreement with individuals totaling in the amount of $590,000. There is no stated maturity. $290,000 was exchanged to Series B Preferred stock in June 2025</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 id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_zv2N5e1exQq2" style="text-align: right" title="Total notes payable">300,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_zRUeVDqyECd3" style="text-align: right" title="Total notes payable">300,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In October 2024, the Company entered into an agreement with individuals totaling in the amount of $950,000. There is no stated maturity, the proceeds of which were to be used for a future acquisition which did not occur.</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 id="xdx_983_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zLDYfGADMoQb" style="text-align: right" title="Total notes payable">950,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zH2wd8Eiz7O6" style="text-align: right" title="Total notes payable">950,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In November 2024, the Company entered into a merchant cash advance agreement in the amount of $340,000 to be paid weekly until the loan is paid in full. The loan was in default.</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 id="xdx_98B_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_zBoICgZDKvAb" style="text-align: right" title="Total notes payable">240,713</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_zLa7xDcH2qx2" style="text-align: right" title="Total notes payable">256,713</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In December 2024, the Company entered into a twelve-month loan with an individual in the amount of $500,000. The loan matures in December 2025 with principal and interest due at maturity.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_zMpyDAYP5OVb" style="text-align: right" title="Total notes payable">225,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_zYmqLVmxFouj" style="text-align: right" title="Total notes payable">225,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In January 2025, the Company entered into a 12-month loan with individuals in the amount of $350,000. The note included 100% warrant coverage. The loan had a maturity of January 2026 with principal and interest due at maturity with conversion price of $10 per share. The loan of $150,000 was converted to Sereis B Preferred stock in June 2025.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_zmv1Q8zbt1F9" style="text-align: right" title="Total notes payable">200,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_zOvXET4k97j" style="text-align: right" title="Total notes payable">200,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In July 2025, the Company entered into a convertible promissory note in the amount of $30,000. The loan was due on August 31, 2025</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables15Member_zkKdh1Ll6aM8" style="text-align: right" title="Total notes payable">30,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables15Member_zcu5WM4RZEM2" style="text-align: right" title="Total notes payable">30,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2025, the Company entered into a convertible promissory note with individuals totaling in the amount of $241,280. The loan had a maturity of May 2026 with principal and interest due at maturity. The loans are convertible at 75% multiplied by the lowest trading price for the Company’s common stock during the 10 trading day period ending on the latest complete trading day prior to the conversion date, subject to a 4.99% equity blocker.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">22</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables16Member_z8MhJkj7uDbb" style="text-align: right" title="Total notes payable">54,984</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables16Member_zcBIFoK92Fm" style="text-align: right" title="Total notes payable">241,280</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2025, the Company entered into a convertible promissory note in the amount of $183,280. The loan had a maturity of June 2026 with principal and interest due at maturity. The loans are convertible at 75% multiplied by the lowest trading price for the Company’s common stock during the 10 trading day period ending on the latest complete trading day prior to the conversion date, subject to a 4.99% equity blocker.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">22</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables17Member_zR6MpyaQxMxc" style="text-align: right" title="Total notes payable">80,643</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables17Member_zTSWFdkO3yP4" style="text-align: right" title="Total notes payable">183,280</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In September 2025, the Company entered into a twelve-month loan with individuals totaling in the amount of $2,200,000. The loan matures in September 2026 with principal and interest due at maturity and is convertible into the Company’s Common Stock at a conversion price equal to the lower of $1.75 and $0.01 above the closing price on the date of conversion.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables18Member_zlmw0dIWHkS9" style="text-align: right" title="Total notes payable">2,200,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables18Member_zi4LaAXDi7V" style="text-align: right" title="Total notes payable">2,200,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In November 2025, the Company entered into a twelve-month loan with individuals totaling in the amount of $500,000. The loan matures in November 2026 with principal and interest due at maturity and is convertible into the Company’s Common Stock at a conversion price equal to the lower of $1.75 and $0.01 above the closing price on the date of conversion.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables19Member_zBEvqOYU11ol" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables19Member_zkurCAhWpI6f" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Total notes payable</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--NotesPayable_pp0p0_c20260331_zuEpa9npfk8a" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable">5,937,457</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 id="xdx_98E_eus-gaap--NotesPayable_pp0p0_c20251231_z5FOeQDGitX8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable">6,255,893</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Less notes discount</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 id="xdx_98E_ecustom--LessNotesDiscount_pp0p0_c20260331_zQrVLtGMtW4j" style="border-bottom: Black 1pt solid; text-align: right" title="Less notes discount">(13,447</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 id="xdx_981_ecustom--LessNotesDiscount_pp0p0_c20251231_z4gTdvh72J55" style="border-bottom: Black 1pt solid; text-align: right" title="Less notes discount">(26,894</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Less current portion</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 id="xdx_989_ecustom--NotesPayablesCurrent_pp0p0_c20260331_zymk7BlY6K95" style="border-bottom: Black 1pt solid; text-align: right" title="Less current portion">(5,923,153</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 id="xdx_98C_ecustom--NotesPayablesCurrent_pp0p0_c20251231_zGohCnj7BDxa" style="border-bottom: Black 1pt solid; text-align: right" title="Less current portion">(6,225,581</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Long-term notes payable</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 id="xdx_98A_eus-gaap--LongTermDebt_pp0p0_c20260331_z52GZX0ixUMi" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term notes payable">857</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 id="xdx_984_eus-gaap--LongTermDebt_pp0p0_c20251231_zZSQjWq0tPod" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term notes payable">3,418</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Interest expense on notes payable was $889,455 and $637,345 for the three months ended March 31, 2026 and 2025, respectively. Accrued interest amounted to $3,112,692 and $2,282,528 as of March 31, 2026 and December 31, 2025, respectively. The Company recognized approximately $13,450 and approximately $697,275 of interest expense attributable to the amortization of the debt discount during the three months ended March 31, 2026 and 2025, respectively. <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfNotesPayableTableTextBlock_zAQCsZoK9fV9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of notes payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-decoration: underline; font-weight: bold; text-align: left; text-indent: -10pt">Shareholder Notes Payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 46%; text-align: left; text-indent: -10pt">In February 2023, we entered into a loan with an individual in the amount of $200,000. The annual interest rate is <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--RelatedPartiesNotesPayable1Member_zHkHWCzmGgS5" title="Annual interest rate">12%. The loans was converted to Series B Preferred stock in June 2025.</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">12</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">200,000</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left">Less current portion</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> <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">(200,000</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left">Long-term notes payable</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> <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> Interest expense on related party notes payable was $5,686 for the three months ended March 31, 2026 and 2025, respectively. The Company’s effective interest rate was 14.87% for the three months ended March 31, 2025. As of March 31, 2026, the Company’s convertible note balances are convertible into 8,388,296 shares of common stock

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfDebtTableTextBlock_z1IXtEUMwhze" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">Schedule of notes payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: justify; text-indent: -10pt">Notes Payable and Convertible Notes Payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 46%; text-align: justify; text-indent: -10pt">In December 2020, the Company entered into a 56- month loan with a company in the amount of $1,578,237. The loan requires payments of <span id="xdx_905_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20260101__20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member__us-gaap--AwardDateAxis__custom--ThroughNovember2022Member_zMBEao7Zn336" title="Interest rate">3.75% through November 2022 and <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_c20260101__20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member__us-gaap--AwardDateAxis__custom--ThroughSeptember2025Member_ztGyMWC6THxj" title="Interest rate">4.00% through September 2025 of the previous month’s revenue. Note is due September 2025. Note is guaranteed by a related party see note 6.</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">17</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_d0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_zli3DV1lIVtl" style="width: 11%; text-align: right" title="Total notes payable">188,839</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables1Member_zky7i7Q8LIzg" style="width: 11%; text-align: right" title="Total notes payable">188,839</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In May 2021, the Company entered into a six-month loan with an individual in the amount of $10,000. The loan had an original maturity of October 2021 with principal and interest due at maturity. The loan was extended to October 31, 2024. The note was in default.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">7</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--NotesPayable_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_z0fXeTpPm8U" style="text-align: right" title="Total notes payable">10,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--NotesPayable_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables2Member_z3uCtksUWeli" style="text-align: right" title="Total notes payable">10,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2022, the Company entered into a 56-months auto loan in the amount of $45,420.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">2.35</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_zGsrbzCa9qa8" style="text-align: right" title="Total notes payable">11,011</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables3Member_zNXrTwdCexCh" style="text-align: right" title="Total notes payable">13,514</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2023, the Company entered into a twelve-month loan with an individual in the amount of $300,000. The convertible note included the issuance of 150,000 shares of common stocks. The loan matures in August 2024 with principal and interest due at maturity with conversion price of $0.85 per share and is non-interest bearing.</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 id="xdx_987_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_zDSNLAwXIss8" style="text-align: right" title="Total notes payable">43,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables4Member_zWy1OSy701M4" style="text-align: right" title="Total notes payable">43,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In October 2023, the Company entered into a three-month loan with an individual in the amount of $500,000. The loan matures in January 2024 with principal and interest due at maturity. The loan was extended to June 2024.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">10</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zHJ7ASs0wEDd" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables5Member_zn4vyuPqLzM5" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In October 2023, the Company entered into a loan with an individual in the amount of $130,000. The loan requires payment of 17% of daily Shopify sales.</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 id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_zR3lUNFftFta" style="text-align: right" title="Total notes payable">58,612</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables6Member_zDCuAlfDr5Gc" style="text-align: right" title="Total notes payable">58,612</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In April 2024, the Company entered into a commercial financing agreement in the amount of $815,000 and will be paid weekly until the loan is paid in full. The loan was in default.</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 id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_z4zlh3dpIjHk" style="text-align: right" title="Total notes payable">320,335</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_985_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables7Member_zBiyavGQ9qj1" style="text-align: right" title="Total notes payable">331,335</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In June 2024, the Company entered into a revenue purchase agreement in the amount of $250,000. 4% of revenue will be paid weekly until the loan is paid in full.</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 id="xdx_983_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayable8Member_zvy9D0Rz9EM" style="text-align: right" title="Total notes payable">13,459</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayable8Member_zueTn6D3pCIa" style="text-align: right" title="Total notes payable">13,459</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In September 2024, the Company entered into a merchant cash advance agreement in the amount of $325,000 to be paid weekly until the loan is paid in full.</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 id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_zeKH489MmK2h" style="text-align: right" title="Total notes payable">10,861</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables9Member_z0GM1QgL3b03" style="text-align: right" title="Total notes payable">10,861</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In September 2024, the Company entered into an agreement with individuals totaling in the amount of $590,000. There is no stated maturity. $290,000 was exchanged to Series B Preferred stock in June 2025</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 id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_zv2N5e1exQq2" style="text-align: right" title="Total notes payable">300,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables10Member_zRUeVDqyECd3" style="text-align: right" title="Total notes payable">300,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In October 2024, the Company entered into an agreement with individuals totaling in the amount of $950,000. There is no stated maturity, the proceeds of which were to be used for a future acquisition which did not occur.</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 id="xdx_983_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zLDYfGADMoQb" style="text-align: right" title="Total notes payable">950,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables11Member_zH2wd8Eiz7O6" style="text-align: right" title="Total notes payable">950,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In November 2024, the Company entered into a merchant cash advance agreement in the amount of $340,000 to be paid weekly until the loan is paid in full. The loan was in default.</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 id="xdx_98B_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_zBoICgZDKvAb" style="text-align: right" title="Total notes payable">240,713</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables12Member_zLa7xDcH2qx2" style="text-align: right" title="Total notes payable">256,713</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In December 2024, the Company entered into a twelve-month loan with an individual in the amount of $500,000. The loan matures in December 2025 with principal and interest due at maturity.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_zMpyDAYP5OVb" style="text-align: right" title="Total notes payable">225,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables13Member_zYmqLVmxFouj" style="text-align: right" title="Total notes payable">225,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In January 2025, the Company entered into a 12-month loan with individuals in the amount of $350,000. The note included 100% warrant coverage. The loan had a maturity of January 2026 with principal and interest due at maturity with conversion price of $10 per share. The loan of $150,000 was converted to Sereis B Preferred stock in June 2025.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_zmv1Q8zbt1F9" style="text-align: right" title="Total notes payable">200,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables14Member_zOvXET4k97j" style="text-align: right" title="Total notes payable">200,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In July 2025, the Company entered into a convertible promissory note in the amount of $30,000. The loan was due on August 31, 2025</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">12</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left">$</td> <td id="xdx_98D_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables15Member_zkKdh1Ll6aM8" style="text-align: right" title="Total notes payable">30,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables15Member_zcu5WM4RZEM2" style="text-align: right" title="Total notes payable">30,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2025, the Company entered into a convertible promissory note with individuals totaling in the amount of $241,280. The loan had a maturity of May 2026 with principal and interest due at maturity. The loans are convertible at 75% multiplied by the lowest trading price for the Company’s common stock during the 10 trading day period ending on the latest complete trading day prior to the conversion date, subject to a 4.99% equity blocker.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">22</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables16Member_z8MhJkj7uDbb" style="text-align: right" title="Total notes payable">54,984</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables16Member_zcBIFoK92Fm" style="text-align: right" title="Total notes payable">241,280</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In August 2025, the Company entered into a convertible promissory note in the amount of $183,280. The loan had a maturity of June 2026 with principal and interest due at maturity. The loans are convertible at 75% multiplied by the lowest trading price for the Company’s common stock during the 10 trading day period ending on the latest complete trading day prior to the conversion date, subject to a 4.99% equity blocker.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">22</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables17Member_zR6MpyaQxMxc" style="text-align: right" title="Total notes payable">80,643</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables17Member_zTSWFdkO3yP4" style="text-align: right" title="Total notes payable">183,280</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In September 2025, the Company entered into a twelve-month loan with individuals totaling in the amount of $2,200,000. The loan matures in September 2026 with principal and interest due at maturity and is convertible into the Company’s Common Stock at a conversion price equal to the lower of $1.75 and $0.01 above the closing price on the date of conversion.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables18Member_zlmw0dIWHkS9" style="text-align: right" title="Total notes payable">2,200,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98E_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables18Member_zi4LaAXDi7V" style="text-align: right" title="Total notes payable">2,200,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt">In November 2025, the Company entered into a twelve-month loan with individuals totaling in the amount of $500,000. The loan matures in November 2026 with principal and interest due at maturity and is convertible into the Company’s Common Stock at a conversion price equal to the lower of $1.75 and $0.01 above the closing price on the date of conversion.</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">0</td> <td style="text-align: left">%</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_982_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables19Member_zBEvqOYU11ol" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_d0_c20251231__us-gaap--ShortTermDebtTypeAxis__custom--NotesPayables19Member_zkurCAhWpI6f" style="text-align: right" title="Total notes payable">500,000</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Total notes payable</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_989_eus-gaap--NotesPayable_pp0p0_c20260331_zuEpa9npfk8a" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable">5,937,457</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 id="xdx_98E_eus-gaap--NotesPayable_pp0p0_c20251231_z5FOeQDGitX8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable">6,255,893</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Less notes discount</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 id="xdx_98E_ecustom--LessNotesDiscount_pp0p0_c20260331_zQrVLtGMtW4j" style="border-bottom: Black 1pt solid; text-align: right" title="Less notes discount">(13,447</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 id="xdx_981_ecustom--LessNotesDiscount_pp0p0_c20251231_z4gTdvh72J55" style="border-bottom: Black 1pt solid; text-align: right" title="Less notes discount">(26,894</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Less current portion</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 id="xdx_989_ecustom--NotesPayablesCurrent_pp0p0_c20260331_zymk7BlY6K95" style="border-bottom: Black 1pt solid; text-align: right" title="Less current portion">(5,923,153</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 id="xdx_98C_ecustom--NotesPayablesCurrent_pp0p0_c20251231_zGohCnj7BDxa" style="border-bottom: Black 1pt solid; text-align: right" title="Less current portion">(6,225,581</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: justify; text-indent: -10pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: right">Long-term notes payable</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 id="xdx_98A_eus-gaap--LongTermDebt_pp0p0_c20260331_z52GZX0ixUMi" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term notes payable">857</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 id="xdx_984_eus-gaap--LongTermDebt_pp0p0_c20251231_zZSQjWq0tPod" style="border-bottom: Black 2.5pt double; text-align: right" title="Long-term notes payable">3,418</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1578237

0.0375

0.0400

0.17

188839

10000

0.07

10000

45420

0.0235

11011

13514

300000

43000

500000

0.10

500000

130000

58612

815000

320335

331335

250000

13459

325000

10861

590000

300000

950000

340000

240713

256713

500000

0.12

225000

350000

0.12

200000

30000

0.12

30000

241280

0.22

54984

241280

183280

0.22

80643

183280

2200000

500000

5937457

6255893

-13447 -26894 -5923153 -6225581

857

3418

889455

637345

3112692 2282528 13450 697275 <table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--ScheduleOfNotesPayableTableTextBlock_zAQCsZoK9fV9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable, Related Party Notes Payable, Convertible Bridge Loans Payable, Revenue Financing Arrangements and Bridge Loan Payable (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of notes payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-decoration: underline; font-weight: bold; text-align: left; text-indent: -10pt">Shareholder Notes Payable</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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 46%; text-align: left; text-indent: -10pt">In February 2023, we entered into a loan with an individual in the amount of $200,000. The annual interest rate is <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--RelatedPartiesNotesPayable1Member_zHkHWCzmGgS5" title="Annual interest rate">12%. The loans was converted to Series B Preferred stock in June 2025.</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">12</td> <td style="width: 1%; text-align: left">%</td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 5%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 11%; text-align: right">200,000</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left">Less current portion</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> <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">(200,000</td> <td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="text-align: left"> </td> <td style="text-align: left">Long-term notes payable</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> <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> Interest expense on related party notes payable was $5,686 for the three months ended March 31, 2026 and 2025, respectively. The Company’s effective interest rate was 14.87% for the three months ended March 31, 2025. As of March 31, 2026, the Company’s convertible note balances are convertible into 8,388,296 shares of common stock

200000

0.12

200000

-200000 0 0

5686

0.1487

8388296

Note 4 – Licensing Agreement and Royalty Payable The licensing agreement between TapouT LLC and the Company was terminated in Q1 2024. The parties are engaged in active and constructive settlement discussions pursuant to the terms of the agreement’s termination provisions. Based on the settlement discussions, the Company anticipates that any final settlement will not exceed the amounts already recorded in its legal reserve and accrued accounts payable. The Company has reserved $330,000 that is included in legal reserve in the condensed consolidated statement of operations and comprehensive loss relating to the termination of the ABG agreement. In connection with the Copa Asset Purchase Agreement, we acquired the license to certain patents from 1/4 Vin SARL (“1/4 Vin”). On February 16, 2018, the Copa DI Vino® entered into three separate license agreements with 1/4 Vin SARL, (1/4 Vin). 1/4 Vin has the right to license certain patents and patent applications relating to inventions, systems, and methods used in the Company’s manufacturing process. In exchange for notes payable, 1/4 Vin granted the Company a nonexclusive, royalty-bearing, non-assignable, nontransferable, terminable license which would continue until the subject equipment is no longer in service or the patents expire. On April 4, 2025, the Company entered into a settlement agreement with CdV (the “Settlement Agreement”) under which the parties agreed to the settlement of two lawsuits brought by CdV against the Company in Oregon and Florida, and the Company agreed to pay CdV a total of $0.7 million with interest accruing at 12% per annum, with installment payments beginning on November 4, 2025 in monthly payments of $63,000 plus applicable accrued interest. The Settlement Agreement provides for certain events of default, the occurrence of which, subject to the Company’s right to cure within 15 days as to a payment default or 30 days with respect to other defaults, would entitle CdV to accelerate payment of the settlement amount, file suit against the Company and/or exercise its right to setoff against any funds or other property in CdV’s possession. See discontinued footnote 10 below. 330000

Note 5– Stockholders’ Equity Common Stock On March 27, 2025, the Company implemented a 1.0 for 40.0 reverse stock split. The reverse stock split was authorized by the Company’s Board of Directors on March 14, 2025. All common stock shares stated herein have been adjusted to reflect the split. The purpose of this reverse split was to ensure that the Company can meet the per share price requirements of the NYSE American. During the three months ended March 31, 2026, we sold 3,165,118 shares of Common Stock for total gross proceeds of $1,371,976 pursuant to the ELOC Agreement and 266,770 shares for conversion of notes payable and accrued interest totaling $84,430. During the three months ended March 31, 2026, 24,252 shares of Preferred-B were converted into 1,940,120 shares of common stock. During the three-months ended March 31, 2025, we issued 5,500 shares valued at $35,000 in exchange for services and 224,541 shares for conversion of notes payable and accrued interest totaling $1,665,953. ELOC Letter Agreement On January 26, 2026, the Company entered into an agreement (the “Letter Agreement”) with C/M Capital Master Fund, LP (the “Investor”) which Investor is the counterparty to that certain Securities Purchase Agreement dated September 19, 2025 establishing an equity line of credit facility between the Company and the Investor (the “ELOC Agreement”). Pursuant to the Letter Agreement, the Company in lieu of issuing the Investor shares of Common Stock referred to in the ELOC Agreement as the “Commitment Shares”, as such term is defined and described in the ELOC Agreement, the Company instead issued to the Investor a promissory note (the “Note”). The Note has an initial principal amount of $525,000, which shall be subject to increase up to $700,000 in connection with sales made under the ELOC Agreement which increase, if applicable, would reflect the additional 0.5% of Commitment Shares the Investor was previously entitled to receive under the ELOC Agreement. The Note bears no interest unless an event of default occurs whereupon interest accrues at a rate of 10% per annum and matures on January 26, 2028. In addition, following the repayment of prior promissory notes originally issued on September 22, 2025 to the Investor and an affiliate, the Note is subject to mandatory prepayments from net proceeds received by the Company under the ELOC Agreement after the first $3 million of net proceeds equal to 30% of any further net proceeds. ELOC Sales During the three-months ended March 31, 2026, we sold 3,165,118 shares of Common Stock for total gross proceeds of $1,371,976 pursuant to the ELOC Agreement. Preferred Stock The Company evaluated the classification of the Preferred Stock and related warrants issued with the Series A-1 Preferred Stock in accordance with ASC 480, Distinguishing Liabilities from Equity, and ASC 815, Derivatives and Hedging. Based on this assessment, management determined that the Preferred Stock and warrants meet the criteria for equity classification. Specifically, the instruments are not mandatorily redeemable, do not embody obligations to repurchase the Company’s shares by transferring assets, and do not require settlement in a variable number of shares with a monetary value that is fixed, tied to a variable other than the Company’s own stock, or indexed to something other than the Company’s stock. The warrants are indexed solely to the Company’s Common Stock and meet the scope exception under ASC 815-10-15. Accordingly, the Preferred Stock and related warrants have been classified as components of stockholders’ equity in the accompanying condensed consolidated financial statements. The Company has issued four series of preferred stock: Series A, A-1, B, and C, each with distinct rights and preferences as outlined below. Note agreements were amended to be exchanged for Preferred B and the impact of those amendments is subject to further review. The Series A was automatically redeemed after the Company’s 2025 annual stockholders’ meeting. Voting Rights <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Series A-1 carries 180 votes per share.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Series B and Series C do not carry any voting rights.</td></tr> </table> Dividends <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Series A-1 and Series B carry a fixed 12% annual dividend, payable quarterly in arrears, in either cash or payment-in-kind (PIK) at the Company’s discretion. These dividends are mandatory and take priority over any dividends on Common Stock, regardless of whether Common Stock dividends are declared. </td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td>Series C does not accrue dividends.</td></tr> </table> Conversion into Common Stock <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Series A-1 is convertible into Common Stock at 80% of the VWAP, subject to a floor of $1.25 and a ceiling of $4.00. A-1 is convertible into a range of 262,500 to 840,000 Common Stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td style="text-align: justify">Series B is also convertible at 80% of the VWAP, with a floor of $1.25 and a ceiling of $6.00 and is convertible into a range of 2,118,333 to 10,168,000 Common Stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td> Series C is convertible at a fixed price of $3.00,. The parties agreed on April 9, 2026 that, notwithstanding anything in the Agreement or in any other agreements and documents between the parties to the contrary, the parties hereby agree to rescind and nullify the Transaction effective December 31, 2025. In the furtherance thereof, the Company hereby agrees to transfer the Purchased Assets to Utopia, and Utopia hereby agrees to surrender the Purchase Price consisting of 20,000 shares of the Company’s Series C Convertible Preferred Stock which were issued to Utopia, to the Company, in each case effective as of December 31, 2025. </td></tr> </table> Redemption – at the sole discretion of the Company <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td style="text-align: justify">Series A-1 and Series B are redeemable by the Company after two years from the date of issuance, for $1,300,000 and $9,850,000, respectively.</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td>Series C is not redeemable.</td></tr> </table> Seniority <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">●</td> <td>Series B is the most senior class (Seniority Level 1).</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td>Series A-1 ranks junior to Series B (Seniority Level 2).</td></tr> <tr style="vertical-align: top"> <td> </td> <td>●</td> <td>Series C is the most junior class (Seniority Level 3).</td></tr> </table> During the three months ended March 31, 2026, 24,252 shares of Preferred-B were converted into 1,940,120 shares of common stock. During the year ended December 31, 2025, 3,979 shares of Preferred-B were converted into 328,779 shares of common stock. Stock Plan In July 2020, the Board adopted the 2020 Stock Incentive Plan (the “2020 Plan”), which provides for the grant of Options, Restricted Stock Awards, Stock Appreciation Rights, Performance Units and Performance Bonuses to consultants and eligible recipients. The total number of shares that may be issued under the 2020 plan was <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260331__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember__us-gaap--PlanNameAxis__custom--StockIncentive2020PlanMember_zxyUaKCBBPuj" title="Number of shares issued">152,383 as of March 31, 2026. The 2020 Plan has an “evergreen” feature, which provides for the annual increase in the number of shares issuable under the plan by an amount equal to 5% of the number of issued and outstanding common shares at year end, unless otherwise adjusted by the board. In October 2023, the shareholders voted to increase the number of shares issuable under the Plan to 7.5%. At January 1, 2025 the number of shares issuable under the 2020 plan increased by 125,358 During the three months ending March 31, 2026 the Board of Directors agreed to cease increases to the plan. 2025 Equity Incentive Plan On September 25, 2025 the Company adopted the 2025 Equity Incentive Plan covering 5,315,780 shares of Common Stock of which have been or may be issued or may be issuable to employees, non-employee directors, officers, consultants and advisors of the Company and its subsidiaries. As of March 31, 2026, that have been no grants under the Plan. The following is a summary of the Company’s stock option activity: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zzrobu6lRoHk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Stockholders' Equity (Details )"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of stock option activity</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><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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center"> March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 17%; text-align: left; text-indent: -10pt">Balance - January 1*</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumberAfterPriceModification_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zWaTU3tNInya" style="width: 16%; text-align: right" title="Options outstanding balance, After price modification">204,254</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceAfterPriceModification_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z89NG65nmYJ1" style="width: 16%; text-align: right" title="Weighted average exercise price, After price modification">30.39</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zI7XMRJMuQi8" style="width: 15%; text-align: right" title="Options outstanding beginning balance">216,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z0rWpCdbdk37" style="width: 15%; text-align: right" title="Weighted average exercise price at beginning">29.60</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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><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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Granted</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z0rgvZxh9zMb" style="text-align: right" title="Options granted">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zsrifmaJyd4i" style="text-align: right" title="Weighted average exercise price granted">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zBkg7aEGY6ui" style="text-align: right" title="Options granted">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zbg43azKl2Y1" style="text-align: right" title="Weighted average exercise price granted">6.04</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Exercises</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zT5ey15SZyR5" style="text-align: right" title="Options exercised">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercissInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zvg9h9oEySWl" style="text-align: right" title="Weighted average exercise price exercises">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zTQeReXrZ3dg" style="text-align: right" title="Options exercised">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercissInPeriodWeightedAverageExercisePrice_d0_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zsFemnT0PhUh" style="text-align: right" title="Weighted average exercise price exercises">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cancelled</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zQlq05TRyKpe" style="text-align: right" title="Options cancelled">3,888</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z7C5tnCxaTT4" style="text-align: right" title="Weighted average exercise price cancelled">13.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zvpS5XKIW7Qc" style="text-align: right" title="Options cancelled">12,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z2vAIiA2qRPb" style="text-align: right" title="Weighted average exercise price cancelled">13.20</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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><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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Balance – March 31, </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z02VWhg265ab" style="text-align: right" title="Options outstanding ending balance">200,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zNMqmp6znHWk" style="text-align: right" title="Weighted average exercise price at ending">30.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zvEu1ktxsMK6" style="text-align: right" title="Options outstanding ending balance">216,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z1fOYOb8Yl1g" style="text-align: right" title="Weighted average exercise price at ending">28.80</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> Exercisable – March 31, </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zh7Qw0MUSb2b" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">194,408</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zoXzfYAoaVve" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercisable">30.76</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 id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z0bt1Noguedg" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">184,090</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 id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zjMoEMPoo6Gc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercisable">31.68</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> During the three-month period ended March 31, 2026 and March 31, 2025, the company granted 0 and 15,000 options to new employees under the 2020 plan. The fair value of stock options granted in March 31, 2025 has been measured at $<span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20260101__20260331_zNnZdSnoMu4d" title="Fair value options granted">90,587 using the Black-Scholes option pricing model with the following assumptions: exercise price $6.04, expected life 10 years, expected volatility <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_dp_c20260101__20260331__us-gaap--AwardTypeAxis__custom--OptionsMember_zUHgpM61kwn3" title="Expected volatility">254%, expected dividends 0%, risk free rate 4.0%. Common Stock Issuable, Liability to Issue Stock and Shareholder Advances Outstanding balance for shareholder advances on March 31, 2026 and 2025 was $0 and $200,000 respectively.

a 1.0 for 40.0 reverse stock split

3165118

1371976 266770 84430

24252

1940120

5500

35000

224541

1665953

3165118

1371976

24252

1940120

3979

328779

152383

125358

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_zzrobu6lRoHk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Stockholders' Equity (Details )"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of stock option activity</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><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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Options</td><td style="padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; text-align: center"> March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Options</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom"> <td colspan="2" style="text-align: left"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 17%; text-align: left; text-indent: -10pt">Balance - January 1*</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumberAfterPriceModification_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zWaTU3tNInya" style="width: 16%; text-align: right" title="Options outstanding balance, After price modification">204,254</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePriceAfterPriceModification_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z89NG65nmYJ1" style="width: 16%; text-align: right" title="Weighted average exercise price, After price modification">30.39</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zI7XMRJMuQi8" style="width: 15%; text-align: right" title="Options outstanding beginning balance">216,212</td><td style="width: 1%; text-align: left"> </td><td style="width: 3%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z0rWpCdbdk37" style="width: 15%; text-align: right" title="Weighted average exercise price at beginning">29.60</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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><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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Granted</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z0rgvZxh9zMb" style="text-align: right" title="Options granted">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zsrifmaJyd4i" style="text-align: right" title="Weighted average exercise price granted">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zBkg7aEGY6ui" style="text-align: right" title="Options granted">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zbg43azKl2Y1" style="text-align: right" title="Weighted average exercise price granted">6.04</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Exercises</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zT5ey15SZyR5" style="text-align: right" title="Options exercised">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercissInPeriodWeightedAverageExercisePrice_d0_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zvg9h9oEySWl" style="text-align: right" title="Weighted average exercise price exercises">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_d0_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zTQeReXrZ3dg" style="text-align: right" title="Options exercised">—</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercissInPeriodWeightedAverageExercisePrice_d0_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zsFemnT0PhUh" style="text-align: right" title="Weighted average exercise price exercises">—</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cancelled</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zQlq05TRyKpe" style="text-align: right" title="Options cancelled">3,888</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z7C5tnCxaTT4" style="text-align: right" title="Weighted average exercise price cancelled">13.20</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zvpS5XKIW7Qc" style="text-align: right" title="Options cancelled">12,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z2vAIiA2qRPb" style="text-align: right" title="Weighted average exercise price cancelled">13.20</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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><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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Balance – March 31, </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z02VWhg265ab" style="text-align: right" title="Options outstanding ending balance">200,366</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zNMqmp6znHWk" style="text-align: right" title="Weighted average exercise price at ending">30.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zvEu1ktxsMK6" style="text-align: right" title="Options outstanding ending balance">216,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20250331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z1fOYOb8Yl1g" style="text-align: right" title="Weighted average exercise price at ending">28.80</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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><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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> Exercisable – March 31, </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 id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zh7Qw0MUSb2b" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">194,408</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">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20260331__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zoXzfYAoaVve" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercisable">30.76</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_z0bt1Noguedg" style="border-bottom: Black 1pt solid; text-align: right" title="Options, Exercisable">184,090</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--DerivativeInstrumentRiskAxis__us-gaap--OptionMember_zjMoEMPoo6Gc" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Exercisable">31.68</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

204254 30.39

216212

29.60

15000

6.04

3888

13.20

12500

13.20

200366

30.54

216100

28.80

194408

30.76

184090

31.68

15000

90587

6.04

2.54

0.040

0 200000

Note 6 – Related Parties During the normal course of business, the Company incurred expenses related to services provided by Robert Nistico, the then Chief Executive Officer (“Nistico”) or Company expenses paid by Nistico , resulting in related party payables. In conjunction with the acquisition of Copa di Vino, the Company also entered into a Revenue Loan and Security Agreement (the “Loan and Security Agreement”) by and among the Company, Nistico as an additional guarantor and each of the subsidiary guarantors from time-to-time party thereto (each a “Guarantor”, and, collectively, the “Guarantors”), and Decathlon Alpha IV, L.P. (the “Lender”). The Note Payable to Decathlon with a balance of $3,059,424 at March 31, 2026 and $2,325,544 at December 31, 2025. Under the Loan and Security Agreement, the Company received $1,578,237 in December 2020, has paid the lender $2,022,498 and allegedly owes $3,059,424. The Company is engaged in discussions with the lender since it believes the loan is unconscionable under Utah law and therefore not enforceable. On September 2024 and November 2024 the Company also entered into a Merchant Cash Advance Agreement (the “Loan and Security Agreement”) by and among the Company, Robert Nistico, as an additional Guarantor and each of the subsidiary Guarantors from time-to-time party thereto, and with Timeless Funding LLC (the “Lender”). The Loan and Security Agreement provided a loan of $325,000 and $340,000, with the gross and interest amount of $52,41 and $173,400 respectively with the Lender (the “Credit Facility”). There was $52,417 and $335,911 respectively outstanding under this agreement as of December 31, 2025. There were related party advances from our then Chief Executive Officer, Robert Nistico, in the amount of approximately $0.4 million outstanding as of March 31, 2026 and approximately $0.4 million as of December 31, 2025. The advances bear interest at rates ranging from 4% to 7% per annum, and interest expense was accrued in accordance with the terms of the arrangements.

3059424

2325544

Under the Loan and Security Agreement, the Company received $1,578,237 in December 2020, has paid the lender $2,022,498 and allegedly owes $3,059,424. The Company is engaged in discussions with the lender since it believes the loan is unconscionable under Utah law and therefore not enforceable. On September 2024 and November 2024 the Company also entered into a Merchant Cash Advance Agreement (the “Loan and Security Agreement”) by and among the Company, Robert Nistico, as an additional Guarantor and each of the subsidiary Guarantors from time-to-time party thereto, and with Timeless Funding LLC (the “Lender”). The Loan and Security Agreement provided a loan of $325,000 and $340,000, with the gross and interest amount of $52,41 and $173,400 respectively with the Lender (the “Credit Facility”). There was $52,417 and $335,911 respectively outstanding under this agreement as of December 31, 2025.

400000

Note 7 – Investment in Salt Tequila USA, LLC The Company has a marketing and distribution agreement with SALT Tequila USA, LLC (“SALT”) for the manufacturing of our Tequila product line in Mexico. The Company has a 22.5% percentage ownership interest in SALT, this investment is carried at cost less impairment, the investment does not have a readily determinable fair value. The Company has the right to increase our ownership to 37.5%. During the three-months ending March 31, 2026 the Company recorded an impairment of $250,000.

0.225

0.375

250000

Note 8 –Leases The Company has various operating lease agreements primarily related to real estate and office. The Company’s real estate leases represent a majority of the lease liability. Lease payments are mainly fixed. Any variable lease payments, including utilities, common area maintenance are expensed during the period incurred. Variable lease costs were immaterial for the quarter ended March 31, 2026 and 2025. A majority of the real estate leases include options to extend the lease. Management reviews all options to extend at the inception of the lease and account for these options when they are reasonably certain of being exercised. Operating lease expense is recognized on a straight-line basis over the lease term and is included in operating expense on the Company’s condensed consolidated statement of operations and comprehensive loss. Operating lease cost was $88,603 and $88,603 during the period ended March 31, 2026 and 2025, respectively. The following table sets for the maturities of our operating lease liabilities and reconciles the respective undiscounted payments to the operating lease liabilities in the consolidated balance sheet at March 31, 2025 <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_ziHt4WCGXAIi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt">Schedule of operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20260331_zsLetATQYFB4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Undiscounted Future Minimum Lease Payments</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Lease</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzA9R_zYk5uWIzXwLk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; width: 70%; text-indent: -10pt">2026 (Nine months remaining)</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">35,106</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzA9R_zoKKdA9RiZvl" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">2027</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">2,976</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_maLOLLPzA9R_zDsNMs9F8Y3h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zHl71TZYfGpj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Amount representing imputed interest</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">(1,030</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zoxcBn0CY54c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total operating lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CurrentPortionOperatingLeaseLiability_iI_zObqAT0OHm4i" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"> Current portion of operating lease liability</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">37,052</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OperatingLeaseLiabilitiesNoncurrent_iI_zpR8z11oEVq" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Operating lease liability, non-current</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> The table below presents lease-related terms and discount rates at March 31, 2026: <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfLeaseRelatedTermsAndDiscountRatesTableTextBlock_zYw9qHa3vGNf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of lease- related terms and discount rates</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Remaining term on leases</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1 to 12 months</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 70%; text-align: left; text-indent: -10pt">Incremental borrowing rate</td> <td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 18%; text-align: right">5.0</td> <td style="width: 1%; text-align: left">%</td></tr> </table>

88603

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_ziHt4WCGXAIi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-top: 0pt; padding-right: 0pt; padding-left: 10pt; text-align: left; text-indent: -10pt">Schedule of operating lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20260331_zsLetATQYFB4" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Undiscounted Future Minimum Lease Payments</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Operating Lease</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr id="xdx_403_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_maLOLLPzA9R_zYk5uWIzXwLk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; width: 70%; text-indent: -10pt">2026 (Nine months remaining)</td><td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 18%; text-align: right">35,106</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_maLOLLPzA9R_zoKKdA9RiZvl" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">2027</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">2,976</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_maLOLLPzA9R_zDsNMs9F8Y3h" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">38,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iNI_di_zHl71TZYfGpj" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Amount representing imputed interest</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">(1,030</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--OperatingLeaseLiability_iI_zoxcBn0CY54c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total operating lease liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--CurrentPortionOperatingLeaseLiability_iI_zObqAT0OHm4i" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt"> Current portion of operating lease liability</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">37,052</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--OperatingLeaseLiabilitiesNoncurrent_iI_zpR8z11oEVq" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Operating lease liability, non-current</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>

35106

2976

38082

1030

37052

37052 <table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--ScheduleOfLeaseRelatedTermsAndDiscountRatesTableTextBlock_zYw9qHa3vGNf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of lease- related terms and discount rates</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Remaining term on leases</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">1 to 12 months</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 70%; text-align: left; text-indent: -10pt">Incremental borrowing rate</td> <td style="width: 10%"> </td> <td style="width: 1%; text-align: left"> </td> <td style="width: 18%; text-align: right">5.0</td> <td style="width: 1%; text-align: left">%</td></tr> </table>

P1M

P12M

0.050

NOTE 9 – Discontinued operations On December 24, 2020, the Company entered into an Asset Purchase Agreement with CdV, pursuant to which the Company purchased certain assets and assumed certain liabilities that comprise the CdV business for a total purchase price of $5,980,000, payable in the combination of $2,000,000 in cash, a $2,000,000 convertible promissory note to CdV and a variable number of shares of the Company’s common stock based on an attainment of revenue hurdles. On April 4, 2025, the Company entered into a settlement agreement with CdV (the “Settlement Agreement”) under which the parties agreed to the settlement of two lawsuits brought by CdV against the Company in Oregon and Florida, and the Company agreed to pay CdV a total of $0.7 million with interest accruing at 12% per annum, with installment payments beginning on November 4, 2025 in monthly payments of $63,000 plus applicable accrued interest. The Settlement Agreement provides for certain events of default, the occurrence of which, subject to the Company’s right to cure within 15 days as to a payment default or 30 days with respect to other defaults, would entitle CdV to accelerate payment of the settlement amount, file suit against the Company and/or exercise its right to setoff against any funds or other property in CdV’s possession. Due to the lack of working capital to fund operations, it formed a license agreement with a 3rd party to allow the continued production and flow of product to the customers so that it could later be recovered as the funding challenges were then deemed as only temporary. As the lack of funding persisted through the full year of 2025, the Company subsequently determined it no longer intends to relaunch the product line. As a result, accordingly, the Company has classified the related assets and liabilities associated with its CdV as discontinued operations in its consolidated balance sheets and the results of its logistics and transportation services business has been presented as discontinued operations in its consolidated statements of operations for all periods presented as the discontinuation of its business had a major effect on its operations and financial results. Unless otherwise noted, discussion in the other notes to consolidated financial statements refers to the Company’s continuing operations. The following table presents the major classes of assets and liabilities of the discontinued operations related to the Subsidiaries: <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfMajorClassesOfAssetsAndLiabilitiesOfTheDiscountedOperationsTableTextBlock_zHeMEwM7DaU4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Discontinued operations (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of major classes of assets and liabilities of the discontinued operations</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20260331__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_zx5ecaY4W8Jl" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20251231__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_z1trIg2gJ3L8" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">March 31,</td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zYCS7F1MQxy1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Assets of discontinued operations:</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_40F_eus-gaap--Cash_iI_zF7751WWCFYb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Cash</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_40D_eus-gaap--AccountsReceivableNet_iI_z5M2MgzJ9ni3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accounts receivable, net</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_405_eus-gaap--PrepaidExpenseCurrent_iI_zfmIjk3w90Ha" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Prepaid Expenses</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_40A_eus-gaap--InventoryNet_iI_z4E2JiJauWH6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Inventory</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_40A_eus-gaap--PropertyPlantAndEquipmentNet_iI_zIxuDZJrjdtf" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">PP&E</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--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_zeAM0suWlm51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Total assets of discontinued operations</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">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">—</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zrN0W3SWVlfl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Liabilities of discontinued operations:</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NotesPayable_iI_zxOAzdpnmmI9" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Notes payable, current portion</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">726,625</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">726,625</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableCurrent_iI_z44fBzAllme2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accounts payable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">752,087</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">754,087</td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AccruedExpenses_iI_zFa9PMETZxI9" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accrued expenses</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_402_ecustom--LeaseLiabilitiesCurrentPortion_iI_zo6jjIn8g08g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Lease liabilities, current portion</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_401_ecustom--LiabilitiesOfDiscontinuedOperationsCurrentPortion_iI_z4UM4ixmCwqb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Liabilities of discontinued operations, current portion</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">1,478,712</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">1,480,712</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TotalLiabilitiesOfDiscontinuedOperations_iI_zncXAgHrsd73" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Total liabilities of discontinued operations</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">1,478,712</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">1,480,712</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table summarizes the results of operations of discontinued operations: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260101__20260331__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_zUStH3H1wgzh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20250101__20250331__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_z17GEKt2OkM7" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_407_eus-gaap--Revenues_zrjneQKIvHpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Revenues</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">393,072</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CostOfRevenue_z1Xov1GoU7m4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cost of revenues, excluding depreciation and amortization</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">416,913</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zdzxcAZz8tTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross loss</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">(23,841</td> <td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingExpenses_zstj6Y4Lnyi6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Operating expenses</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">(350,396</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OtherNonoperatingExpense_iN_di_zFqQqWHWQRO5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Other expenses</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_401_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zc1mfZYJ89T6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Loss from discontinued operations</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">(374,237</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

5980000 2000000 2000000 63000 <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfMajorClassesOfAssetsAndLiabilitiesOfTheDiscountedOperationsTableTextBlock_zHeMEwM7DaU4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Discontinued operations (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Schedule of major classes of assets and liabilities of the discontinued operations</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_499_20260331__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_zx5ecaY4W8Jl" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_490_20251231__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_z1trIg2gJ3L8" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">March 31,</td> <td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_408_eus-gaap--AssetsOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zYCS7F1MQxy1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Assets of discontinued operations:</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_40F_eus-gaap--Cash_iI_zF7751WWCFYb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Cash</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_40D_eus-gaap--AccountsReceivableNet_iI_z5M2MgzJ9ni3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accounts receivable, net</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_405_eus-gaap--PrepaidExpenseCurrent_iI_zfmIjk3w90Ha" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Prepaid Expenses</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_40A_eus-gaap--InventoryNet_iI_z4E2JiJauWH6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">Inventory</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_40A_eus-gaap--PropertyPlantAndEquipmentNet_iI_zIxuDZJrjdtf" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt">PP&E</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--AssetsOfDisposalGroupIncludingDiscontinuedOperation_iI_zeAM0suWlm51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Total assets of discontinued operations</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> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-indent: -10pt"> </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_409_eus-gaap--LiabilitiesOfDisposalGroupIncludingDiscontinuedOperationAbstract_iB_zrN0W3SWVlfl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Liabilities of discontinued operations:</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_406_eus-gaap--NotesPayable_iI_zxOAzdpnmmI9" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Notes payable, current portion</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">726,625</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">726,625</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccountsPayableCurrent_iI_z44fBzAllme2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accounts payable</td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">752,087</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td style="text-align: right">754,087</td> <td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AccruedExpenses_iI_zFa9PMETZxI9" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Accrued expenses</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_402_ecustom--LeaseLiabilitiesCurrentPortion_iI_zo6jjIn8g08g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Lease liabilities, current portion</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_401_ecustom--LiabilitiesOfDiscontinuedOperationsCurrentPortion_iI_z4UM4ixmCwqb" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Liabilities of discontinued operations, current portion</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">1,478,712</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">1,480,712</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--TotalLiabilitiesOfDiscontinuedOperations_iI_zncXAgHrsd73" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 20pt; text-align: left; text-indent: -10pt">Total liabilities of discontinued operations</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,478,712</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td style="border-bottom: Black 2.5pt double; text-align: right">1,480,712</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table summarizes the results of operations of discontinued operations: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_492_20260101__20260331__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_zUStH3H1wgzh" style="text-align: right"> </td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_49A_20250101__20250331__srt--ConsolidatedEntitiesAxis__custom--DiscontinuedOperationsMember_z17GEKt2OkM7" style="text-align: right"> </td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended March 31,</td></tr> <tr style="vertical-align: bottom"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: center; text-indent: -10pt"> </td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td> <td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr id="xdx_407_eus-gaap--Revenues_zrjneQKIvHpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-indent: -10pt">Revenues</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">—</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td> <td style="width: 12%; text-align: right">393,072</td> <td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CostOfRevenue_z1Xov1GoU7m4" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Cost of revenues, excluding depreciation and amortization</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">416,913</td> <td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GrossProfit_zdzxcAZz8tTk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Gross loss</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">(23,841</td> <td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--OperatingExpenses_zstj6Y4Lnyi6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Operating expenses</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">(350,396</td> <td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--OtherNonoperatingExpense_iN_di_zFqQqWHWQRO5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Other expenses</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_401_eus-gaap--IncomeLossFromDiscontinuedOperationsNetOfTax_zc1mfZYJ89T6" style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Loss from discontinued operations</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">(374,237</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

726625

752087

754087

1478712 1480712 1478712 1480712

393072

416913

-23841

-350396

-374237

Note 10 – Segment Reporting The Company has two reportable operating segments: (1) the manufacture and distribution of non-alcoholic and alcoholic brand beverages, and (2) the e-commerce sale of beverages. These operating segments are managed separately and each segment’s major customers have different characteristics. Segment Reporting is evaluated by our Chief Executive Officer and Chief Financial Officer. Note: The Copa di Vino business is included in our Splash Beverage Group segment. <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zArhp7KmC7Q6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment Reporting (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of segment reporting information</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 style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Revenue, net</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Splash Beverage Group</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_982_eus-gaap--Revenues_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_z2XX9FIrT6Dj" style="width: 12%; text-align: right" title="Total revenues">4,224</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_eus-gaap--Revenues_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_z0gHVHwIzWn4" style="width: 12%; text-align: right" title="Total revenues">9,594</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">E-Commerce</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--Revenues_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--ECommerceMember_zbAm5yuCTD6g" style="text-align: right" title="Total revenues">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--ECommerceMember_z3G5TyAkTvr5" style="text-align: right" title="Total revenues">59,012</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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 style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total revenues, net, continuing operations</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_982_eus-gaap--Revenues_pp0p0_c20260101__20260331_zPeejbeVWJnj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">4,224</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_984_eus-gaap--Revenues_pp0p0_c20250101__20250331_zTYh3cpiBCnf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">68,606</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <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; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Segment operating loss:</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Splash Beverage Group</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--TotalSegmentOperatingLoss_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_zGNUilPKkjI5" style="width: 12%; text-align: right" title="Total segment operating loss">(967,075</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_989_ecustom--TotalSegmentOperatingLoss_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_z6k7QOweO4y3" style="width: 12%; text-align: right" title="Total segment operating loss">(1,380,520</td> <td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">E-Commerce</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--TotalSegmentOperatingLoss_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--ECommerceMember_zf1zyFHy6nfc" style="text-align: right" title="Total segment operating loss">(11,895</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--TotalSegmentOperatingLoss_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--ECommerceMember_zuy9Zhf3dgBj" style="text-align: right" title="Total segment operating loss">(277,783</td> <td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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 style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total contribution after marketing</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_982_ecustom--TotalSegmentOperatingLoss_pp0p0_c20260101__20260331_z0KhHce8uDPi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total segment operating loss">(978,970</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_980_ecustom--TotalSegmentOperatingLoss_pp0p0_c20250101__20250331_zNRUZAtzyZaj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total segment operating loss">(1,658,303</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <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; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Reconciliation of segment loss to corporate loss:</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Other income/expense</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--OtherIncomeExpanse_pp0p0_c20260101__20260331_zW3yAqMxKYl7" style="width: 12%; text-align: right" title="Other income expanse">49,731</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--OtherIncomeExpanse_pp0p0_c20250101__20250331_z7VqS9vNPnu1" style="width: 12%; text-align: right" title="Other income expanse">(1,845</td> <td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Amortization of debt discount</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--AmortizationOfDebtDiscountPremium_iN_pp0p0_di_c20260101__20260331_zhFBi9CjUHT7" style="text-align: right" title="Amortization of debt discount">(13,446</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--AmortizationOfDebtDiscountPremium_iN_pp0p0_di_c20250101__20250331_z5aBzIMCHQ2k" style="text-align: right" title="Amortization of debt discount">(978,721</td> <td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Interest income and expenses</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--InterestIncomeExpenseNet_pp0p0_c20260101__20260331_zfLQOyTIzxak" style="text-align: right" title="Interest income & expense">(889,455</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--InterestIncomeExpenseNet_pp0p0_c20250101__20250331_zouOs1k5de3c" style="text-align: right" title="Interest income & expense">(637,345</td> <td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Loss on inventory write off</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--LossOnInventoryWriteOff_iN_pp0p0_di_c20260101__20260331_zhqwOAwcagZ2" style="text-align: right" title="Loss on inventory write off">(30,078</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--LossOnInventoryWriteOff_iN_pp0p0_di0_c20250101__20250331_z0o9tByEOBT5" style="text-align: right" title="Loss on inventory write off">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Loss on asset write off</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--LossOnAssetWriteOff_iN_pp0p0_di_c20260101__20260331_zP8EDEL9l2te" style="text-align: right" title="Loss on asset write off">(271,271</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--LossOnAssetWriteOff_iN_pp0p0_di0_c20250101__20250331_z1mNTMVafoM5" style="text-align: right" title="Loss on asset write off">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Change in FV of derivative</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--ChangeInFvOfDerivative_iN_pp0p0_di_c20260101__20260331_zC1JnT8p3zib" style="text-align: right" title="Change in FV of Derivative">(2,980</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ChangeInFvOfDerivative_iN_pp0p0_di_c20250101__20250331_zHIM1rlpynJi" style="text-align: right" title="Change in FV of Derivative">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> Loss from continuing operations</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_982_ecustom--LossFromContinuingOperations_pp0p0_c20260101__20260331_zEpDYR6134If" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from continuing operations">(2,136,469</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_981_ecustom--LossFromContinuingOperations_pp0p0_c20250101__20250331_zqERq7GLlaG6" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from continuing operations">(3,276,214</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <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; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Total assets</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Splash Beverage Group</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_989_eus-gaap--AssetsNet_pp0p0_c20260331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_zCK2JEixaAhi" style="width: 12%; text-align: right" title="Total assets">743,902</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98C_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_zIofeOD9V97h" style="width: 12%; text-align: right" title="Total assets">938,652</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Assets of discontinued operations</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--AssetsNet_iI_pp0p0_c20260331__srt--ProductOrServiceAxis__custom--AssetsDiscontinuedOperationsMember_z34ksfnPdYAc" style="text-align: right" title="Total assets">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ProductOrServiceAxis__custom--AssetsDiscontinuedOperationsMember_z6s0u9fJXo25" style="text-align: right" title="Total assets"> —</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">E-Commerce</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eus-gaap--AssetsNet_pp0p0_c20260331__srt--ProductOrServiceAxis__custom--ECommerceMember_zJJFIkIDXBZh" style="text-align: right" title="Total assets">26,051</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ProductOrServiceAxis__custom--ECommerceMember_zUpxkrcdwF5k" style="text-align: right" title="Total assets">27,042</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_988_eus-gaap--AssetsNet_pp0p0_c20260331_zs2VNhDLMiX3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">769,953</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_985_eus-gaap--AssetsNet_iI_pp0p0_c20251231_zQt3HBFGWXqb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">965,694</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zArhp7KmC7Q6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment Reporting (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Schedule of segment reporting information</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 style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Revenue, net</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Splash Beverage Group</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_982_eus-gaap--Revenues_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_z2XX9FIrT6Dj" style="width: 12%; text-align: right" title="Total revenues">4,224</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_987_eus-gaap--Revenues_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_z0gHVHwIzWn4" style="width: 12%; text-align: right" title="Total revenues">9,594</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">E-Commerce</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--Revenues_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--ECommerceMember_zbAm5yuCTD6g" style="text-align: right" title="Total revenues">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98F_eus-gaap--Revenues_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--ECommerceMember_z3G5TyAkTvr5" style="text-align: right" title="Total revenues">59,012</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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 style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total revenues, net, continuing operations</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_982_eus-gaap--Revenues_pp0p0_c20260101__20260331_zPeejbeVWJnj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">4,224</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_984_eus-gaap--Revenues_pp0p0_c20250101__20250331_zTYh3cpiBCnf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">68,606</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <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; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Segment operating loss:</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Splash Beverage Group</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--TotalSegmentOperatingLoss_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_zGNUilPKkjI5" style="width: 12%; text-align: right" title="Total segment operating loss">(967,075</td> <td style="width: 1%; text-align: left">)</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_989_ecustom--TotalSegmentOperatingLoss_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_z6k7QOweO4y3" style="width: 12%; text-align: right" title="Total segment operating loss">(1,380,520</td> <td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">E-Commerce</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--TotalSegmentOperatingLoss_pp0p0_c20260101__20260331__srt--ProductOrServiceAxis__custom--ECommerceMember_zf1zyFHy6nfc" style="text-align: right" title="Total segment operating loss">(11,895</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_ecustom--TotalSegmentOperatingLoss_pp0p0_c20250101__20250331__srt--ProductOrServiceAxis__custom--ECommerceMember_zuy9Zhf3dgBj" style="text-align: right" title="Total segment operating loss">(277,783</td> <td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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 style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total contribution after marketing</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_982_ecustom--TotalSegmentOperatingLoss_pp0p0_c20260101__20260331_z0KhHce8uDPi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total segment operating loss">(978,970</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_980_ecustom--TotalSegmentOperatingLoss_pp0p0_c20250101__20250331_zNRUZAtzyZaj" style="border-bottom: Black 2.5pt double; text-align: right" title="Total segment operating loss">(1,658,303</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <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; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Reconciliation of segment loss to corporate loss:</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Other income/expense</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_985_ecustom--OtherIncomeExpanse_pp0p0_c20260101__20260331_zW3yAqMxKYl7" style="width: 12%; text-align: right" title="Other income expanse">49,731</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_984_ecustom--OtherIncomeExpanse_pp0p0_c20250101__20250331_z7VqS9vNPnu1" style="width: 12%; text-align: right" title="Other income expanse">(1,845</td> <td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Amortization of debt discount</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_988_eus-gaap--AmortizationOfDebtDiscountPremium_iN_pp0p0_di_c20260101__20260331_zhFBi9CjUHT7" style="text-align: right" title="Amortization of debt discount">(13,446</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_eus-gaap--AmortizationOfDebtDiscountPremium_iN_pp0p0_di_c20250101__20250331_z5aBzIMCHQ2k" style="text-align: right" title="Amortization of debt discount">(978,721</td> <td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Interest income and expenses</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--InterestIncomeExpenseNet_pp0p0_c20260101__20260331_zfLQOyTIzxak" style="text-align: right" title="Interest income & expense">(889,455</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_eus-gaap--InterestIncomeExpenseNet_pp0p0_c20250101__20250331_zouOs1k5de3c" style="text-align: right" title="Interest income & expense">(637,345</td> <td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Loss on inventory write off</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_986_ecustom--LossOnInventoryWriteOff_iN_pp0p0_di_c20260101__20260331_zhqwOAwcagZ2" style="text-align: right" title="Loss on inventory write off">(30,078</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_ecustom--LossOnInventoryWriteOff_iN_pp0p0_di0_c20250101__20250331_z0o9tByEOBT5" style="text-align: right" title="Loss on inventory write off">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Loss on asset write off</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--LossOnAssetWriteOff_iN_pp0p0_di_c20260101__20260331_zP8EDEL9l2te" style="text-align: right" title="Loss on asset write off">(271,271</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_983_ecustom--LossOnAssetWriteOff_iN_pp0p0_di0_c20250101__20250331_z1mNTMVafoM5" style="text-align: right" title="Loss on asset write off">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Change in FV of derivative</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_980_ecustom--ChangeInFvOfDerivative_iN_pp0p0_di_c20260101__20260331_zC1JnT8p3zib" style="text-align: right" title="Change in FV of Derivative">(2,980</td> <td style="text-align: left">)</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98C_ecustom--ChangeInFvOfDerivative_iN_pp0p0_di_c20250101__20250331_zHIM1rlpynJi" style="text-align: right" title="Change in FV of Derivative">—</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> Loss from continuing operations</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_982_ecustom--LossFromContinuingOperations_pp0p0_c20260101__20260331_zEpDYR6134If" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from continuing operations">(2,136,469</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_981_ecustom--LossFromContinuingOperations_pp0p0_c20250101__20250331_zqERq7GLlaG6" style="border-bottom: Black 2.5pt double; text-align: right" title="Loss from continuing operations">(3,276,214</td> <td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <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; padding: 0pt 0pt 0pt 10pt; font-weight: bold; text-align: left; text-indent: -10pt">Total assets</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; width: 56%; text-align: left; text-indent: -10pt">Splash Beverage Group</td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_989_eus-gaap--AssetsNet_pp0p0_c20260331__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_zCK2JEixaAhi" style="width: 12%; text-align: right" title="Total assets">743,902</td> <td style="width: 1%; text-align: left"> </td> <td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td> <td id="xdx_98C_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ProductOrServiceAxis__custom--SplashBeverageGroupMember_zIofeOD9V97h" style="width: 12%; text-align: right" title="Total assets">938,652</td> <td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Assets of discontinued operations</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_984_eus-gaap--AssetsNet_iI_pp0p0_c20260331__srt--ProductOrServiceAxis__custom--AssetsDiscontinuedOperationsMember_z34ksfnPdYAc" style="text-align: right" title="Total assets">—</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_98A_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ProductOrServiceAxis__custom--AssetsDiscontinuedOperationsMember_z6s0u9fJXo25" style="text-align: right" title="Total assets"> —</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">E-Commerce</td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_989_eus-gaap--AssetsNet_pp0p0_c20260331__srt--ProductOrServiceAxis__custom--ECommerceMember_zJJFIkIDXBZh" style="text-align: right" title="Total assets">26,051</td> <td style="text-align: left"> </td> <td> </td> <td style="text-align: left"> </td> <td id="xdx_981_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ProductOrServiceAxis__custom--ECommerceMember_zUpxkrcdwF5k" style="text-align: right" title="Total assets">27,042</td> <td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding: 0pt 0pt 0pt 10pt; text-align: left; text-indent: -10pt">Total assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_988_eus-gaap--AssetsNet_pp0p0_c20260331_zs2VNhDLMiX3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">769,953</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td> <td id="xdx_985_eus-gaap--AssetsNet_iI_pp0p0_c20251231_zQt3HBFGWXqb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets">965,694</td> <td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4224

9594

59012

4224

68606

-967075 -1380520 -11895 -277783 -978970 -1658303 49731 -1845

13446

978721

-889455

-637345

30078 -0 271271 -0 2980 -2136469 -3276214

743902

938652

26051

27042

769953

965694

Note 11 – Commitment and Contingencies The Company is a party to asserted claims and are subject to regulatory actions in the ordinary course of business. The results of such proceedings cannot be predicted with certainty, but the Company does not anticipate that the outcome, if any, arising out of any such matter will have a material adverse effect on its business, financial condition or results of operations. On April 29, 2026, the Company received notification form NYSE Regulation that the Company is not in compliance with the continued listing standards due to its negative stockholders’ equity at December 31, 2025. NYSE American requires a minimum of $6 million of equity for issuers with a history of net losses like the Company. The Company is required to submit a plan by May 29, 2026 as to how it will regain compliance by January 29, 2027. The Company expects that the acquisition of Medterra will create sufficient equity and due to Medterra’s income the Company does not expect to fail to comply in the future. The licensing agreement between TapouT LLC and the Company was terminated in Q1 2024. The parties are engaged in active and constructive settlement discussions pursuant to the terms of the agreement’s termination provisions. Based on the settlement discussions, the Company anticipates that any final settlement will not exceed the amounts already recorded in its legal reserve and accrued accounts payable.

Note 12 – Subsequent Events On April 14, 2026, our Board of Directors agreed to cancel the 5,050,000 Warrants granted on July 31, 2025 subject to each person as applicable agreeing to cancel them. As of the date of this Report, 1,350,000 Warrants held by our former employees remain outstanding and all other Warrants have been canceled. The Company intends to pursue its remedies with respect to the remaining Warrants. On April 17, 2026,the “Company filed a Certificate of Withdrawal (the “Withdrawal of Designation”) with the Secretary of State of the State of Nevada and terminated the designation of its Series A Preferred Stock, par value $0.001 per share (the “Series A”). At the time of filing the Withdrawal of Designation, there were no shares of Series A issued and outstanding. The Withdrawal of Designation became effective upon filing and eliminated from the Articles of Incorporation all matters as set forth in the Certificate of Designation of the Series A. On April 20, 2026, the Company entered into amendments to certain settlement agreements which the Company had previously entered into with three separate prior investors of the Company (the “Investors”) in February 2026. Pursuant to the amendments, the Company and each Investor agreed to extend the due date for the remaining settlement payments payable by the Company totaling $535,595 (after deducting prior payments totaling $50,000) to June 1, 2026, with interest accruing thereon at a rate of 12% and attorneys’ fees incurred by the Investors during that time in connection with such matter payable by the Company. The Company also agreed to pay installments to each investor totaling $100,000 by May 15, 2026. The settlement agreements relate to amounts invested by the Investors in October 2024 in connection with agreements which the Investors claimed the Company had breached. On April 21 and April 24, 2026, Justin Yorke and Robert Nistico, respectively, members of the Board of Directors of the Company (the “Board”), each notified the Company of his decision to resign from the Board, effective immediately. On April 23, 2026, the Company entered into a consulting agreement with Mr. Nistico pursuant to which Mr. Nistico will provide consulting services to the Company for an initial term of six months for a consulting fee of $5,000 per month. The Company also agreed to grant Mr. Nistico a stock option to purchase 250,000 shares of the Company’s common stock under the Company’s 2025 Equity Incentive Plan, which is subject to future vesting requirements. The first vesting is if the Company acquires Medterra CBD, LLC. If the first vesting threshold is met: (1) 125,000 options vest immediately, and (2) 125,000 options will vest on at the end of the initial term of the consulting agreement, subject to continued services as of each applicable vesting date. The consulting agreement provides that if Mr. Nistico is terminated for cause, he will not be entitled to any unearned or unvested compensation. Pursuant to the consulting agreement, the Company also agreed to pay Mr. Nistico $31,000 in expenses previously payable to him by June 30, 2026. On April 20, 2026, the Company received a demand letter from Decathlon Alpha IV, L.P. (the “Lender”) in connection with a Revenue Loan and Security Agreement dated December 24, 2020 (the “Loan and Security Agreement”) by and among the Company, Robert Nistico, the Company’s former Chief Executive Officer, as a guarantor and each of the subsidiary guarantors from time-to-time party thereto. The Company disputes the demand and default, and has initiated discussions with the Lender prior to engaging in the legal process to defend its rights. The letter follows prior notices of default delivered by the Lender to the Company on March 18, 2025 and April 8, 2025. The letter demands immediate payment of obligations under the Loan and Security Agreement which according to the letter totaled $2,833,395.98 as of March 31, 2026 and continue to bear interest and are subject to other fees as set forth in the Loan and Security Agreement. The Company’s obligations under the Loan and Security Agreement are secured by the assets of the Company and its subsidiaries. On April 27, 2026, the Board appointed Francis Knuettel II to serve on the Board, On April 28, 2026, the Company entered into an agreement with the holder of outstanding Series D Convertible Preferred Stock in which the holder agreed to cancel the Series D Convertible Preferred Stock in exchange for 227,200 shares of common stock. The common stock will be issued upon approval of the supplemental listing application we plan to file with the NYSE American. On April 29, 2026, the Company received notice from NYSE Regulation (the “NYSE”) that the Company is not in compliance with the shareholders’ equity requirement of $6 million as of December 31, 2025 as outlined in Section 1003(a)(i), (ii), and (iii) of the Company Guide. The NYSE noted that that the Company’s actual shareholders’ equity was ($15,300,828). The Company must submit a plan by May 29, 2026 advising the NYSE of actions it has taken or will take to regain compliance with the continued listing standards by January 29, 2027. It expects that if it closes its announced merger with Medterra CBD, LLC, it will meet the shareholders’ equity rule. On May 4, 2026, the Company filed a Certificate of Withdrawal (the “Withdrawal of Designation”) with the Secretary of State of the State of Nevada and terminated the designation of its Series D Convertible Preferred Stock, par value $0.001 per share (the “Series D”). At the time of filing the Withdrawal of Designation, there were no shares of Series D issued and outstanding. The Withdrawal of Designation became effective upon filing. ELOC Sales From April 1, 2026 through May 18, 2026, the Company has sold 2,695,386 shares of Common Stock for total gross proceeds of $855,412 pursuant to the ELOC Agreement. On May 9, 2026, the Company appointed Brady Cobb as the Company’s Interim Chief Executive Officer, effective immediately. By virtue of this appointment, Mr. Cobb became the principal executive officer of the Company. Mr. Cobb has been a director of the Company since February 2, 2026. On May 12, 2026, William Meissner notified the Company of his resignation as President and all other offices of and employment with the Company, which resignation will become effective on June 1, 2026. On May 12, 2026, the Company entered into a consulting agreement with Mr. Meissner pursuant to which, beginning on June 1, 2026, Mr. Meissner will provide consulting services to the Company for an initial term of six months for a consulting fee of $5,000 per month. The Company also agreed to grant Mr. Meissner a stock option to purchase 250,000 shares of the Company’s common stock under the Company’s 2025 Equity Incentive Plan, which is subject to future vesting requirements. The first vesting t: (1) 125,000 options vest immediately, and (2) 125,000 options will vest on at the end of the initial term of the consulting agreement, subject to continued services as of each applicable vesting date. The consulting agreement provides that if Mr. Meissner is terminated for cause, he will not be entitled to any unearned or unvested compensation.

During the three months ended March 31, 2025, no director or officer of the Company adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement,” as each term is defined in Item 408(a) of Regulation S-K. true true true true