v3.26.1
WARRANTS (Tables)
12 Months Ended
Dec. 31, 2025
Warrants  
SUMMARY OF WARRANT ACTIVITIES

The following table summarizes the Company’s warrant activity for the fiscal year ended December 31, 2025:

 

Warrant Activity  Number of Warrants   Weighted-Average Exercise Price ($)   Weighted-Average Remaining Contractual Term (Yrs) 
Outstanding at December 31, 2024   -    -    - 
Granted (May 7, 2025)   332,505    1.39    5.00 
Exercised (August 19, 2025)   (125,383)   1.42    - 
Expired / Forfeited   -    -    - 
Outstanding at December 31, 2025   207,122    1.37    4.35 
Exercisable at December 31, 2025   207,122    1.37    4.35 
SCHEDULE OF VALUATION PERFORMED USING ASSUMPTIONS AS OF GRANT DATE

The valuation was performed using the following assumptions as of the grant date (May 7, 2025):

Assumption   Input 
Stock price at grant date  $1.38 
Risk-free interest rate   4.04%
Expected volatility   186.39%
Expected term   5.00 Years 
Expected dividend yield   0.00%

SCHEDULE OF VALUATION ASSUMPTIONS COMPONENTS BY EACH WARRANT HOLDER TRANCHE

Based on the assumptions above, the specific valuation components by each warrant holder tranche are summarized as follows:

 

Holder  Warrants Issued   Exercise Price   FV/Warrant ($)   Total Warrant FV ($) 
Hangmuk Shin   81,739   $1.29    1.97    160,720.51 
Jeyoun Baeg   125,383   $1.42    1.96    246,186.97 
Jeongok You   125,383   $1.42    1.96    246,186.97 
Total   332,505              653,094.44