v3.26.1
Consolidated Statements of Cash Flows - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
CASH FLOWS FROM OPERATING ACTIVITIES    
Net loss $ (2,371,546) $ (1,001,095)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation expense 11,453
Changes in operating assets and liabilities:    
Increase in accounts receivable (95,650) (29,128)
(Increase) decrease in prepaid expenses (113,665) 1,095
Increase in accounts payable and accrued liabilities 625,252 98,751
Increase in payroll taxes payable 3,009
Net cash used in operating activities (1,944,156) (927,368)
CASH FLOWS FROM INVESTING ACTIVITIES    
Capitalization of research and development costs (1,852,051)
Increase in restricted deposit (703)  
Purchase of property and equipment (78,850)
Net cash used in investing activities (1,931,604)
CASH FLOWS FROM FINANCING ACTIVITIES    
Proceeds from sale of Class A common stock 1,100,000
Increase in advance payable – related party 2,706,364 390,000
Proceeds from subscription receivable 136,667 363,333
Net cash provided by financing activities 3,943,031 753,333
Net increase (decrease) in cash and cash equivalents 67,271 (174,035)
Cash and cash equivalents, beginning of the year 9,929 183,964
Cash and cash equivalents, end of the year 77,200 9,929
Supplemental disclosures for cash flow information:    
Cash paid during the year for interest
Non-cash transactions:    
Suppliers paid through advance payable - related party $ 1,812,906