v3.26.1
CONSOLIDATED STATEMENT OF CASH FLOWS UNAUDITED - USD ($)
 3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities:    
Net loss $ (245,958) $ (270,344)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 12,757 30,011
Gain on forgiveness of payables and liabilities 0 181,055
Change in fair market of derivative liabilities (126,178) 0
Loss on notes payable convertible option 8,196 0
Issuance of common stock for legal settlement 0 0
Amortization of debt discount 17,333 0
Bad debt expense 0 0
Exceptional Costs gain 0 25,260
Gain on partial extinguishment of debt 4,234 0
Changes in operating assets and liabilities:    
Accounts receivable 7,711 (136,294)
Prepaid expenses and other assets 2,647 58,451
Accounts payable and accrued expenses 112,696 266,803
Operating lease liabilities, net 0 (527,409)
Other current liabilities 48,217 1,684
Other assets 4,574 449,556
Other liabilities (186,821) 0
Net cash provided (used) in operating activities (340,593) 78,773
Cash flows from investing activities:    
Proceeds (purchases) of property and equipment 0 19,675
Investment in joint venture 0 0
Issuance of note receivable, related party 0 0
Advances to related party 0 0
Net cash provided (used) in investing activities 0 19,675
Cash flows from financing activities:    
Issuance of common stock, net of fees 135,222 439,370
Proceeds from convertible notes 50,000 15,270
Net repayments of loan payable (73,342) (136,159)
Net cash provided (used) by financing activities 111,880 318,481
Net change in cash (228,713) 416,929
Effect of exchange rate on cash 219,298 (395,675)
Cash at beginning of year 62,786 86,531
Cash at end of year 53,371 107,785
Supplemental disclosure of cash flow information:    
Cash paid for interest 5,718 18,971
Cash paid for income taxes 0 0
Non-cash financing and investing activities:    
Conversion of convertible debt 65,550 109,521
Partial extinguishment of loan payable $ 97,006 $ 0