0001473490 2025-01-01 2025-12-31 0001473490 2025-06-30 0001473490 2026-05-28 0001473490 2025-12-31 0001473490 2024-12-31 0001473490 us-gaap:NonrelatedPartyMember 2025-12-31 0001473490 us-gaap:NonrelatedPartyMember 2024-12-31 0001473490 us-gaap:RelatedPartyMember 2025-12-31 0001473490 us-gaap:RelatedPartyMember 2024-12-31 0001473490 us-gaap:CommonClassAMember 2025-12-31 0001473490 us-gaap:CommonClassAMember 2024-12-31 0001473490 us-gaap:CommonClassBMember 2025-12-31 0001473490 us-gaap:CommonClassBMember 2024-12-31 0001473490 2024-01-01 2024-12-31 0001473490 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2024-12-31 0001473490 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2024-12-31 0001473490 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001473490 GLAI:StockReceivableMember 2024-12-31 0001473490 us-gaap:RetainedEarningsMember 2024-12-31 0001473490 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2023-12-31 0001473490 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2023-12-31 0001473490 us-gaap:AdditionalPaidInCapitalMember 2023-12-31 0001473490 GLAI:StockReceivableMember 2023-12-31 0001473490 us-gaap:RetainedEarningsMember 2023-12-31 0001473490 2023-12-31 0001473490 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001473490 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001473490 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-12-31 0001473490 GLAI:StockReceivableMember 2025-01-01 2025-12-31 0001473490 us-gaap:RetainedEarningsMember 2025-01-01 2025-12-31 0001473490 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2024-01-01 2024-12-31 0001473490 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2024-01-01 2024-12-31 0001473490 us-gaap:AdditionalPaidInCapitalMember 2024-01-01 2024-12-31 0001473490 GLAI:StockReceivableMember 2024-01-01 2024-12-31 0001473490 us-gaap:RetainedEarningsMember 2024-01-01 2024-12-31 0001473490 us-gaap:CommonClassAMember us-gaap:CommonStockMember 2025-12-31 0001473490 us-gaap:CommonClassBMember us-gaap:CommonStockMember 2025-12-31 0001473490 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001473490 GLAI:StockReceivableMember 2025-12-31 0001473490 us-gaap:RetainedEarningsMember 2025-12-31 0001473490 srt:ParentCompanyMember 2023-09-12 2023-09-12 0001473490 srt:ParentCompanyMember 2023-09-12 0001473490 srt:ParentCompanyMember GLAI:SeriesACommonStockMember 2024-02-06 2024-02-06 0001473490 GLAI:DarkoHorvatMember us-gaap:CommonClassAMember 2024-02-06 2024-02-06 0001473490 GLAI:NevenkaCresnarPergarMember us-gaap:CommonClassAMember 2024-02-06 2024-02-06 0001473490 GLAI:DankoDjunicMember us-gaap:CommonClassAMember 2024-02-06 2024-02-06 0001473490 GLAI:GlobalTITechInvestmentGmbHMember us-gaap:CommonClassAMember 2024-02-06 2024-02-06 0001473490 GLAI:MarktflaggeGmbHMember us-gaap:CommonClassAMember 2024-02-06 2024-02-06 0001473490 GLAI:WeissMediaGmbHMember us-gaap:CommonClassAMember 2024-02-06 2024-02-06 0001473490 GLAI:SeriesBCommonStockMember 2023-11-01 2023-11-01 0001473490 GLAI:SeriesBCommonStockMember 2023-11-01 0001473490 GLAI:MrHorvatMember us-gaap:CommonClassAMember 2024-01-24 2024-01-24 0001473490 GLAI:MrHorvatMember us-gaap:CommonClassBMember 2024-01-24 2024-01-24 0001473490 GLAI:MrHorvatMember us-gaap:CommonClassAMember 2024-01-24 0001473490 GLAI:MrHorvatMember us-gaap:CommonClassBMember 2024-01-24 0001473490 2025-01-24 2025-01-24 0001473490 srt:ScenarioPreviouslyReportedMember us-gaap:RelatedPartyMember 2024-12-31 0001473490 srt:RevisionOfPriorPeriodReclassificationAdjustmentMember us-gaap:RelatedPartyMember 2024-12-31 0001473490 srt:ScenarioPreviouslyReportedMember us-gaap:CommonClassAMember 2024-12-31 0001473490 srt:RevisionOfPriorPeriodReclassificationAdjustmentMember us-gaap:CommonClassAMember 2024-12-31 0001473490 srt:ScenarioPreviouslyReportedMember us-gaap:CommonClassBMember 2024-12-31 0001473490 srt:RevisionOfPriorPeriodReclassificationAdjustmentMember us-gaap:CommonClassBMember 2024-12-31 0001473490 srt:ScenarioPreviouslyReportedMember 2024-12-31 0001473490 srt:RevisionOfPriorPeriodReclassificationAdjustmentMember 2024-12-31 0001473490 srt:ScenarioPreviouslyReportedMember 2024-01-01 2024-12-31 0001473490 srt:RevisionOfPriorPeriodReclassificationAdjustmentMember 2024-01-01 2024-12-31 0001473490 srt:DirectorMember 2025-01-01 2025-12-31 0001473490 us-gaap:CommonClassAMember 2025-01-01 2025-12-31 0001473490 us-gaap:CommonClassBMember 2025-01-01 2025-12-31 0001473490 us-gaap:CommonStockMember GLAI:SecuritiesPurchaseAgreementsMember 2025-01-28 2025-01-28 0001473490 us-gaap:CommonStockMember GLAI:SecuritiesPurchaseAgreementsMember 2025-01-28 0001473490 country:IL 2025-12-31 0001473490 country:RO 2025-12-31 0001473490 country:IL 2024-12-31 0001473490 country:RO 2024-12-31 0001473490 us-gaap:SubsequentEventMember 2026-04-06 2026-04-06 0001473490 srt:ScenarioForecastMember 2027-04-07 2027-04-07 0001473490 us-gaap:SubsequentEventMember 2026-05-19 2026-05-19 0001473490 2024-01-28 0001473490 2024-01-29 0001473490 us-gaap:CommonClassBMember 2024-01-28 0001473490 us-gaap:CommonClassBMember 2024-01-29 0001473490 us-gaap:SubsequentEventMember 2026-05-18 0001473490 us-gaap:SubsequentEventMember 2026-05-19 0001473490 us-gaap:CommonClassBMember us-gaap:SubsequentEventMember 2026-05-18 0001473490 us-gaap:CommonClassBMember us-gaap:SubsequentEventMember 2026-05-19 iso4217:USD shares iso4217:USD shares pure GLAI:Integer GLAI:Segment false FY 0001473490

10-K true false 2025-12-31 --12-31 2025 333-163439 Global AI, Inc. NV 26-4170100 110 Front Street Suite 300 Jupiter FL 33477 (561) 240-0333 No Yes Yes Yes Non-accelerated Filer true false false false false 20197564 114862024 None We operate in the artificial intelligence sector, which is subject to various cybersecurity risks that could adversely affect our business, financial condition, and results of operations, including intellectual property theft; fraud; extortion; harm to employees or customers; violation of privacy laws and other litigation and legal risk; and reputational risk. We recognize the critical importance of developing, implementing, and maintaining robust cybersecurity measures to safeguard our information systems and protect the confidentiality, integrity, and availability of our data. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90E_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zR8t7p46zNnl">We currently have security measures in place to protect our clients’ information and prevent data loss and other security breaches, including a cybersecurity risk assessment program. Both management and the Board of Directors are actively involved in the continuous assessment of risks from cybersecurity threats, including prevention, mitigation, detection, and remediation of cybersecurity incidents. Our IT team is responsible for day-to-day assessment and management of risks from cybersecurity threats, including the prevention, mitigation, detection, and remediation of cybersecurity incidents. We undertake activities to prevent, detect, and minimize the effects of cybersecurity incidents including an annual risk review. We also have policies and procedures to oversee and identify the risks from cybersecurity threats associated with our use of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90F_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250101__20251231_zXBjPA1NDFGl">third-party service providers. To date, no cybersecurity incident (or aggregation of incidents) or cybersecurity threat has materially affected our results of operations or financial condition. However, an actual or perceived breach of our security could damage our reputation and prevent us from attracting potential Acquisitions or subject us to third- party lawsuits, regulatory fines or other actions or liabilities, any of which could adversely affect our business, operating results or financial condition. We currently have security measures in place to protect our clients’ information and prevent data loss and other security breaches, including a cybersecurity risk assessment program. Both management and the Board of Directors are actively involved in the continuous assessment of risks from cybersecurity threats, including prevention, mitigation, detection, and remediation of cybersecurity incidents. true true true 2015 We have audited the accompanying consolidated balance sheet of Global AI, Inc. and its subsidiaries (“the Company”) as of December 31, 2025 and 2024, the related consolidated statement of operations and comprehensive income, changes in stockholders’ deficit and cash flows, for the years then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2025 and 2024, and the results of its operations, and its cash flows for the years then ended, in conformity with accounting principles generally accepted in the United States of America. BARZILY AND CO., CPA’s Jerusalem, Israel

77200

9929

124778

29128

113665

315643

39057

703

67397

3664957

4048700

39057

591104

299918

4909270

390000

4909270

390000

98932

231128

30923

43037

8108

5873471

728949

5873471

728949

0.001

240000000

114898024

114348024

114898

114348

0.001

40000000

40000

3444365

2208248

-5424034

-3052488

-1824771

-689892

4048700

39057

143838

24896

101445

15344

42393

9552

769980

324042

44307

203109

1377716

642298

2350805

1010647

-2308412

-1001095

-28105

-2336517

-1001095

35029

-2371546

-1001095

-0.02

-0.01

154862024

154348024

114348024

114348

40000000

40000

2344915

-136667

-3052488

-689892

550000

550

1099450

1100000

-2371546

114898024

114898

40000000

40000

3444365

-5424034

-1824771

114348024

114348

40000000

40000

2344915

-500000

-2051393

-52130

363333 363333

-1001095

114348024

114348

40000000

40000

2344915

-136667

-3052488

-689892

-2371546

-1001095

11453

95650

29128

113665

-1095

625252

98751

3009

-1944156

-927368

1852051

703

78850

-1931604

1100000

2706364

390000

136667 363333

3943031

753333

67271

-174035

9929

183964

77200

9929

1812906

<p id="xdx_800_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zG3EXWjcNT1i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0">Note 1 - Nature of Operations and Summary of Significant Accounting Nature of Operations Global AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company changed its name to Wall Street Media Co, Inc. On September 12, 2023, Ingenious Investment AG purchased, from its own funds, from existing shareholders of the Company, in a series of private transactions, a total of <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20230912__20230912__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zVvExexvH538" title="Number of common stock purchased">99,777,864 shares of the Company’s Class A common stock, representing 92.7% of the outstanding shares of the Company’s Class A common stock at such time. In October 2023, the Company changed its name to Global AI, Inc. On February 6, 2024, Ingenious Investment AG transferred an aggregate of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20240206__20240206__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember__us-gaap--StatementClassOfStockAxis__custom--SeriesACommonStockMember_zx5kpFgRMhtl" title="Number of common stock purchased">58,988,932 shares of Series A common stock. As a result of such transfers: <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Darko Horvat, our current Chief Executive Officer and Chairman of the Board and a significant stockholder of the Company, acquired <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zVKThXk655Ng" title="Number of shares acquired">16,388,932 shares of Class A common stock, representing over <span id="xdx_90D_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zgQy5K0UOfKj" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock;</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Nevenka Cresnar Pergar, a current member of our Board, acquired <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--NevenkaCresnarPergarMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zcfhQjwV3CKi" title="Number of shares acquired">400,000 shares of Class A common stock;</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Each of Danko Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH acquired <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zvH0CRAQ75xd" title="Number of shares acquired"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zpTFI7BT8SE8" title="Number of shares acquired"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1utEiLpRgQk" title="Number of shares acquired">11,400,000 shares of Class A common stock, representing over <span id="xdx_900_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zakZfH4sseJe" title="Percentage of shares outstanding"><span id="xdx_90F_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zhFLjhQZdt31" title="Percentage of shares outstanding"><span id="xdx_901_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zjIhye24MA54" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock; and</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Weiss Media GmbH acquired <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zBLWDLkY8Ue1" title="Number of shares acquired">8,000,000 shares of Class A common stock, representing over <span id="xdx_90D_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zCupvcpRofqi" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock.</td></tr></table> Messrs. Horvat and Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH continue to be significant stockholders of the Company. On November 1, 2023, the Company issued 10,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231101__20231101__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zFmt0QHEmkd" title="Number of shares issued, value">500,000). On November 20, 2023, the Company issued an additional 10,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231101__20231101__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zAGoa5Sdtjoa" title="Number of shares issued, value">500,000). On December 14, 2024, the Company established a subsidiary in Israel named GL AI Ltd. On September 5, 2025, the Company established a subsidiary in Romania named GLOBAL AI RO Ltd. On January 24, 2025, Ingenious Investment AG sold <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zOvU7VuhD0sc" title="Sale of stock">25,938,932 shares of Class A common stock and <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zksET8vWEkag" title="Sale of stock">20,000,000 shares of Class B common stock to Mr. Horvat. As a result of this transaction, Mr. Horvat held <span id="xdx_901_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zhqAkcG8WJgc" title="Shares outstanding">42,327,864 shares of Class A common stock, representing approximately <span id="xdx_901_ecustom--PercentageOfOutstandingSharesOfCommonStock_iI_dp_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zLhis8fFkZk6" title="Percentage of outstanding shares of common stock">53% of our total outstanding shares of Class A common stock. In addition, following this transaction, Mr. Horvat held (and, as of May 28, 2026, continued to hold) <span id="xdx_909_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zEluyp6Ehi3h" title="Shares outstanding">40,000,000 shares of our Class B common stock. Each share of Class B common stock has 50 votes per share and is convertible into one share of Class A common stock at the option of the holder. Accordingly, following the closing of this transaction, as a result of Mr. Horvat’s Class B common stock ownership, Mr. Horvat, acting alone, was able to control all matters requiring stockholder approval, including the election of directors and approval of mergers and other significant corporate transactions. The Company is engaged in the development and commercialization of an enterprise-grade agentic artificial intelligence (“AI”) platform (the “Agentic AI Platform”) and a suite of related agentic AI products. The Agentic AI Platform is designed to enable enterprises to discover, deploy, govern, measure, and continuously improve agentic AI-driven business operations across a broad range of industries, including regulated sectors such as banking, financial services, insurance, healthcare, and life sciences. In parallel with its internal product development and organic growth, the Company has implemented a strategic mergers and acquisitions (“M&A”) program (the “M&A Program”), focused on identifying, acquiring, integrating, and further developing AI-based technology companies and assets. The Company’s M&A Program is concentrated on companies operating in agentic AI and adjacent AI technologies serving enterprises, institutions, and industries. The Company believes that its combined strategy of organic product development and growth, together with strategic acquisitions through its M&A Program, will enable it to accelerate growth, broaden its addressable market, deepen its competitive position in the agentic AI sector, and create long-term value for its stockholders. There can be no assurance, however, that the Company will identify suitable acquisition targets, complete any contemplated acquisitions on favorable terms, or at all, or successfully integrate acquired businesses. The Company’s stock is quoted on the OTCQB tier of the OTC Markets under the symbol “GLAI.” Restatement The Company has restated the consolidated financial statements at December 31, 2024 in order to correct certain balances previously recorded. Certain payments by an investor were initially classified as part of payments in respect of a previously signed investment agreement. Management determined that a portion of those funds were not related to the aforementioned investment agreements and were subsequently recorded as Advances Payable – Related Party. In addition, the Company had previously presented all the classes of common stock as one line item on the consolidated balance sheet. As the shares of Class B common stock have different voting rights, the Company has determined that the two classes of common shares should be presented separately on the consolidated balance sheet. Schedule of Restated the Consolidated Financial Statements <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; font-weight: bold; text-align: justify">Consolidated Balance Sheet</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zYcJ5AqYqNY8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Previously Reported</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zMtQCOVuwmV8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20241231_zof5bu7Y8HEk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z5ETtNgSzTP9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Advance payable – related party</td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">390,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CommonStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zei0ZR8mrTw6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Class A common stock</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">154,348</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">114,348</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CommonStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z1yuSK2yohFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Class B common stock</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">40,000</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AdditionalPaidInCapital_i02I_ztfiyhi5USce" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additional paid-in capital</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">2,598,248</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(390,000</td><td style="text-align: left">)</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">2,208,248</td><td style="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="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">Consolidated Statement of Cash Flows</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zspfWFYhExq3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As Previously Reported</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zOjPBn9g1ukj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Adjustment</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zku12wy5CUDl" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As Restated</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zhtpw29arjcf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: justify; padding-bottom: 1pt">Cash flows from financing activities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromRelatedPartyDebt_i01_zQjMr1mGXDJ5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Increase in advance payable - related party</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ProceedsFromSubscriptionReceivable_i01_z50RkouFiO2f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Proceeds from subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">753,333</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">(390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">363,333</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table> Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of Global AI Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), as issued by the Financial Accounting Standards Board (“FASB”) and codified in the Accounting Standards Codification (“ASC”). These financial statements reflect all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the Company’s financial position as of December 31, 2025, and the results of its operations and cash flows for the years ended December 31, 2025, and 2024. These financial statements have been audited by an independent registered public accounting firm, as stated in their report included herein. The Company’s fiscal year ends on December 31. Use of Estimates The financial statements are prepared in accordance with GAAP. These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the capitalization of research and development costs and the valuation allowance on deferred tax assets/liabilities. Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters”. The functional currency of the Company and its subsidiaries is the U.S. dollar, as the U.S. dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in U.S. dollars. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents are stated at cost, which approximates fair value. The Company did not have any cash equivalents as of December 31, 2025, or December 31, 2024. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is recognized over an asset’s estimated useful life using the straight-line method beginning on the date an asset is placed in service. The Company regularly evaluates the estimated remaining useful lives of the Company’s property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation. Maintenance and repairs are charged to expense as incurred. Depreciation expense for the years ended December 31, 2025, and 2024 was $11,453 and $0, respectively. Depreciation expense is included in capitalized research and development costs in the accompanying consolidated balance sheet. Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consist of monies owed to vendors and may contain estimates for services provided but not billed within the normal course of business. Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”. Revenues are recognized when control is transferred to customers in amounts that reflect the consideration the Company expects to be entitled to receive in exchange for those goods. Revenue recognition is evaluated through the following five steps: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. The Company’s primary revenue is derived from developing and searching for AI based products, solutions, and services for its customers. Revenue is generally recognized over time, typically upon completion of services, which is the point at which control transfers to the customer. Research and Development Costs The Company capitalizes costs in accordance with ASC 985-20 “Software – Costs of Software To Be Sold, Leased, or Marketed.” Beginning January 1, 2025, as technological feasibility had been established, all internal software development costs are capitalized until the product is available for general release to customers. Judgment is required in determining when technological feasibility of a product is established. Management has determined that technological feasibility for its software products is reached after all high-risk development issues have been resolved through coding and testing. Generally, this occurs shortly before the commencement of product sales. The amortization of these costs is included in cost of revenue over the estimated life of the products, which the Company has determined to be three years. The Company evaluates the capitalized research and development costs once a year to determine if any impairment has occurred. The Company determined that there was no impairment to the value of the capitalized research and development costs as of December 31, 2025. In 2024, the Company expensed research and development costs as incurred. Research and development activities primarily include the design, development, and testing of new products, technologies, or significant improvements to existing products. Costs incurred in connection with these activities, including salaries and benefits of personnel directly engaged in R&D, materials and supplies used in the development process, third-party development costs, were charged to expenses as incurred. Income Taxes The Company utilizes ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not to be sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties, if any, related to income tax matters in income tax expense. Segment Information Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the Company’s chief operating decision maker (“CODM”) and relied upon when making decisions regarding resource allocation and assessing performance. When evaluating the Company’s financial performance, the CODM reviews total revenues, total expenses, and expenses by functional classification, using this information to make decisions on a company-wide basis. The Company currently operates in one reportable segment pertaining to customer services. The CODM for the Company is the Chief Executive Officer (the “CEO”). The Company’s CEO reviews operating results on an aggregate basis and manages the Company’s operations as a whole for the purpose of evaluating financial performance and allocating resources. Accordingly, the Company has determined that it has a single reportable and operating segment structure. The CEO uses aggregate net loss to allocate resources in the annual budgeting and forecasting process and also uses that measure as a basis for evaluating financial performance regularly by comparing actual results with established budgets and forecasts. The measure of segment assets is reported on the balance sheets as total assets. Segment revenues and expenses are identical to that disclosed in the accompanying statement of operations. Related Party Transactions The Company follows ASC 850, “Related Party Disclosures” for the identification of related parties and disclosure of related party transactions. See Note 3 for details of related party transactions. Basic and Diluted Net Income (Loss) per Common Share The Company computes net income (loss) per common share in accordance with ASC Topic 260, Earnings Per Share. Basic net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of Class A common shares outstanding during the period. Diluted net income (loss) per common share is computed by dividing the net income (loss) by the weighted average number of Class A common shares outstanding for the period and, if diluted, potential Class A common shares outstanding during the period. Potentially dilutive securities consist of the incremental Class A common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding at December 31, 2025, or 2024. Recently Issued Accounting Pronouncements The Company evaluates the impact of newly issued accounting pronouncements by the “FASB” and other standard-setting bodies on an ongoing basis, and adopts those that are applicable as of their effective dates. In 2024, the FASB issued Accounting Standards Update 2024-03, which requires the disaggregated disclosure of certain costs and expenses on an interim and annual basis. The new standard is effective for annual periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027 and can be applied prospectively with the option for retrospective application to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating the potential impact of adopting this new guidance on its consolidated financial statements and related disclosures.

Nature of Operations Global AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company changed its name to Wall Street Media Co, Inc. On September 12, 2023, Ingenious Investment AG purchased, from its own funds, from existing shareholders of the Company, in a series of private transactions, a total of <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20230912__20230912__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zVvExexvH538" title="Number of common stock purchased">99,777,864 shares of the Company’s Class A common stock, representing 92.7% of the outstanding shares of the Company’s Class A common stock at such time. In October 2023, the Company changed its name to Global AI, Inc. On February 6, 2024, Ingenious Investment AG transferred an aggregate of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20240206__20240206__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember__us-gaap--StatementClassOfStockAxis__custom--SeriesACommonStockMember_zx5kpFgRMhtl" title="Number of common stock purchased">58,988,932 shares of Series A common stock. As a result of such transfers: <table cellpadding="0" cellspacing="0" style="width: 100%; font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Darko Horvat, our current Chief Executive Officer and Chairman of the Board and a significant stockholder of the Company, acquired <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zVKThXk655Ng" title="Number of shares acquired">16,388,932 shares of Class A common stock, representing over <span id="xdx_90D_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zgQy5K0UOfKj" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock;</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Nevenka Cresnar Pergar, a current member of our Board, acquired <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--NevenkaCresnarPergarMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zcfhQjwV3CKi" title="Number of shares acquired">400,000 shares of Class A common stock;</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Each of Danko Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH acquired <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zvH0CRAQ75xd" title="Number of shares acquired"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zpTFI7BT8SE8" title="Number of shares acquired"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z1utEiLpRgQk" title="Number of shares acquired">11,400,000 shares of Class A common stock, representing over <span id="xdx_900_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zakZfH4sseJe" title="Percentage of shares outstanding"><span id="xdx_90F_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zhFLjhQZdt31" title="Percentage of shares outstanding"><span id="xdx_901_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zjIhye24MA54" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock; and</td></tr> <tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Weiss Media GmbH acquired <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zBLWDLkY8Ue1" title="Number of shares acquired">8,000,000 shares of Class A common stock, representing over <span id="xdx_90D_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zCupvcpRofqi" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock.</td></tr></table> Messrs. Horvat and Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH continue to be significant stockholders of the Company. On November 1, 2023, the Company issued 10,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231101__20231101__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zFmt0QHEmkd" title="Number of shares issued, value">500,000). On November 20, 2023, the Company issued an additional 10,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231101__20231101__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zAGoa5Sdtjoa" title="Number of shares issued, value">500,000). On December 14, 2024, the Company established a subsidiary in Israel named GL AI Ltd. On September 5, 2025, the Company established a subsidiary in Romania named GLOBAL AI RO Ltd. On January 24, 2025, Ingenious Investment AG sold <span id="xdx_908_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zOvU7VuhD0sc" title="Sale of stock">25,938,932 shares of Class A common stock and <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zksET8vWEkag" title="Sale of stock">20,000,000 shares of Class B common stock to Mr. Horvat. As a result of this transaction, Mr. Horvat held <span id="xdx_901_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zhqAkcG8WJgc" title="Shares outstanding">42,327,864 shares of Class A common stock, representing approximately <span id="xdx_901_ecustom--PercentageOfOutstandingSharesOfCommonStock_iI_dp_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zLhis8fFkZk6" title="Percentage of outstanding shares of common stock">53% of our total outstanding shares of Class A common stock. In addition, following this transaction, Mr. Horvat held (and, as of May 28, 2026, continued to hold) <span id="xdx_909_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zEluyp6Ehi3h" title="Shares outstanding">40,000,000 shares of our Class B common stock. Each share of Class B common stock has 50 votes per share and is convertible into one share of Class A common stock at the option of the holder. Accordingly, following the closing of this transaction, as a result of Mr. Horvat’s Class B common stock ownership, Mr. Horvat, acting alone, was able to control all matters requiring stockholder approval, including the election of directors and approval of mergers and other significant corporate transactions. The Company is engaged in the development and commercialization of an enterprise-grade agentic artificial intelligence (“AI”) platform (the “Agentic AI Platform”) and a suite of related agentic AI products. The Agentic AI Platform is designed to enable enterprises to discover, deploy, govern, measure, and continuously improve agentic AI-driven business operations across a broad range of industries, including regulated sectors such as banking, financial services, insurance, healthcare, and life sciences. In parallel with its internal product development and organic growth, the Company has implemented a strategic mergers and acquisitions (“M&A”) program (the “M&A Program”), focused on identifying, acquiring, integrating, and further developing AI-based technology companies and assets. The Company’s M&A Program is concentrated on companies operating in agentic AI and adjacent AI technologies serving enterprises, institutions, and industries. The Company believes that its combined strategy of organic product development and growth, together with strategic acquisitions through its M&A Program, will enable it to accelerate growth, broaden its addressable market, deepen its competitive position in the agentic AI sector, and create long-term value for its stockholders. There can be no assurance, however, that the Company will identify suitable acquisition targets, complete any contemplated acquisitions on favorable terms, or at all, or successfully integrate acquired businesses. The Company’s stock is quoted on the OTCQB tier of the OTC Markets under the symbol “GLAI.”

99777864

0.927

58988932

16388932

0.05

400000

11400000

0.05 0.05 0.05

8000000

0.05

10000000

0.10

500000

10000000

0.10

500000

25938932

20000000

42327864

0.53

40000000

Each share of Class B common stock has 50 votes per share and is convertible into one share of Class A common stock at the option of the holder.

Restatement The Company has restated the consolidated financial statements at December 31, 2024 in order to correct certain balances previously recorded. Certain payments by an investor were initially classified as part of payments in respect of a previously signed investment agreement. Management determined that a portion of those funds were not related to the aforementioned investment agreements and were subsequently recorded as Advances Payable – Related Party. In addition, the Company had previously presented all the classes of common stock as one line item on the consolidated balance sheet. As the shares of Class B common stock have different voting rights, the Company has determined that the two classes of common shares should be presented separately on the consolidated balance sheet. Schedule of Restated the Consolidated Financial Statements <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; font-weight: bold; text-align: justify">Consolidated Balance Sheet</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zYcJ5AqYqNY8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Previously Reported</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zMtQCOVuwmV8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20241231_zof5bu7Y8HEk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z5ETtNgSzTP9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Advance payable – related party</td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">390,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CommonStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zei0ZR8mrTw6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Class A common stock</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">154,348</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">114,348</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CommonStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z1yuSK2yohFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Class B common stock</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">40,000</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AdditionalPaidInCapital_i02I_ztfiyhi5USce" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additional paid-in capital</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">2,598,248</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(390,000</td><td style="text-align: left">)</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">2,208,248</td><td style="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="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">Consolidated Statement of Cash Flows</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zspfWFYhExq3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As Previously Reported</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zOjPBn9g1ukj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Adjustment</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zku12wy5CUDl" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As Restated</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zhtpw29arjcf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: justify; padding-bottom: 1pt">Cash flows from financing activities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromRelatedPartyDebt_i01_zQjMr1mGXDJ5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Increase in advance payable - related party</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ProceedsFromSubscriptionReceivable_i01_z50RkouFiO2f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Proceeds from subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">753,333</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">(390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">363,333</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

Schedule of Restated the Consolidated Financial Statements <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; font-weight: bold; text-align: justify">Consolidated Balance Sheet</td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_493_20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zYcJ5AqYqNY8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Previously Reported</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_496_20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zMtQCOVuwmV8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Adjustment</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_49F_20241231_zof5bu7Y8HEk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">As Restated</td><td style="font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--AccountsPayableCurrent_i02I_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z5ETtNgSzTP9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: justify">Advance payable – related party</td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">390,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 14%; text-align: right">390,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--CommonStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zei0ZR8mrTw6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Class A common stock</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">154,348</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">114,348</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--CommonStockValue_i02I_hus-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_z1yuSK2yohFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Class B common stock</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">—</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">40,000</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">40,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AdditionalPaidInCapital_i02I_ztfiyhi5USce" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Additional paid-in capital</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">2,598,248</td><td style="text-align: left"> </td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">(390,000</td><td style="text-align: left">)</td><td> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right">2,208,248</td><td style="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="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">Consolidated Statement of Cash Flows</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20240101__20241231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zspfWFYhExq3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As Previously Reported</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20240101__20241231__srt--RestatementAxis__srt--RevisionOfPriorPeriodReclassificationAdjustmentMember_zOjPBn9g1ukj" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Adjustment</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240101__20241231_zku12wy5CUDl" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">As Restated</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td></tr> <tr id="xdx_405_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_zhtpw29arjcf" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; width: 46%; text-align: justify; padding-bottom: 1pt">Cash flows from financing activities</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; width: 14%; text-align: right"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--ProceedsFromRelatedPartyDebt_i01_zQjMr1mGXDJ5" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Increase in advance payable - related party</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">—</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ProceedsFromSubscriptionReceivable_i01_z50RkouFiO2f" style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt">Proceeds from subscription receivable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">753,333</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">(390,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"> </td> <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: right">363,333</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"> </td></tr> </table>

390000

154348

-40000

114348

40000

2598248

-390000

2208248

390000

753333 -390000 363333

Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of Global AI Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Basis of Presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”), as issued by the Financial Accounting Standards Board (“FASB”) and codified in the Accounting Standards Codification (“ASC”). These financial statements reflect all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the Company’s financial position as of December 31, 2025, and the results of its operations and cash flows for the years ended December 31, 2025, and 2024. These financial statements have been audited by an independent registered public accounting firm, as stated in their report included herein. The Company’s fiscal year ends on December 31.

Use of Estimates The financial statements are prepared in accordance with GAAP. These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the capitalization of research and development costs and the valuation allowance on deferred tax assets/liabilities.

Functional Currency The Company accounts for foreign currency transactions pursuant to ASC 830, “Foreign Currency Matters”. The functional currency of the Company and its subsidiaries is the U.S. dollar, as the U.S. dollar is the currency of the primary economic environment in which the Company operates. The accompanying financial statements have been expressed in U.S. dollars. Transactions denominated in currencies other than the functional currency are translated into the functional currency at the exchange rates prevailing at the dates of the transaction. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. The resulting exchange differences are recorded in the statements of operations.

Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less at the date of purchase to be cash equivalents. Cash and cash equivalents are stated at cost, which approximates fair value. The Company did not have any cash equivalents as of December 31, 2025, or December 31, 2024.

Property and Equipment Property and equipment are stated at cost, less accumulated depreciation. Depreciation is recognized over an asset’s estimated useful life using the straight-line method beginning on the date an asset is placed in service. The Company regularly evaluates the estimated remaining useful lives of the Company’s property and equipment to determine whether events or changes in circumstances warrant a revision to the remaining period of depreciation. Maintenance and repairs are charged to expense as incurred. Depreciation expense for the years ended December 31, 2025, and 2024 was $11,453 and $0, respectively. Depreciation expense is included in capitalized research and development costs in the accompanying consolidated balance sheet.

11453

Accounts Payable and Accrued Expenses Accounts payable and accrued expenses consist of monies owed to vendors and may contain estimates for services provided but not billed within the normal course of business.

Revenue Recognition The Company recognizes revenue in accordance with ASC Topic 606, “Revenue from Contracts with Customers”. Revenues are recognized when control is transferred to customers in amounts that reflect the consideration the Company expects to be entitled to receive in exchange for those goods. Revenue recognition is evaluated through the following five steps: (i) identification of the contract, or contracts, with a customer; (ii) identification of the performance obligations in the contract; (iii) determination of the transaction price; (iv) allocation of the transaction price to the performance obligations in the contract; and (v) recognition of revenue when or as a performance obligation is satisfied. The Company’s primary revenue is derived from developing and searching for AI based products, solutions, and services for its customers. Revenue is generally recognized over time, typically upon completion of services, which is the point at which control transfers to the customer.

Research and Development Costs The Company capitalizes costs in accordance with ASC 985-20 “Software – Costs of Software To Be Sold, Leased, or Marketed.” Beginning January 1, 2025, as technological feasibility had been established, all internal software development costs are capitalized until the product is available for general release to customers. Judgment is required in determining when technological feasibility of a product is established. Management has determined that technological feasibility for its software products is reached after all high-risk development issues have been resolved through coding and testing. Generally, this occurs shortly before the commencement of product sales. The amortization of these costs is included in cost of revenue over the estimated life of the products, which the Company has determined to be three years. The Company evaluates the capitalized research and development costs once a year to determine if any impairment has occurred. The Company determined that there was no impairment to the value of the capitalized research and development costs as of December 31, 2025. In 2024, the Company expensed research and development costs as incurred. Research and development activities primarily include the design, development, and testing of new products, technologies, or significant improvements to existing products. Costs incurred in connection with these activities, including salaries and benefits of personnel directly engaged in R&D, materials and supplies used in the development process, third-party development costs, were charged to expenses as incurred.

Income Taxes The Company utilizes ASC 740 “Income Taxes” which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns. Under this method, deferred income taxes are recognized for the tax consequences in future years of differences between the tax bases of assets and liabilities and their financial reporting amounts at each year-end based on enacted tax laws and statutory tax rates applicable to the periods in which the differences are expected to affect taxable income. The Company recognizes the impact of a tax position in the financial statements only if that position is more likely than not to be sustained upon examination by taxing authorities, based on the technical merits of the position. Our practice is to recognize interest and/or penalties, if any, related to income tax matters in income tax expense.

Segment Information Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the Company’s chief operating decision maker (“CODM”) and relied upon when making decisions regarding resource allocation and assessing performance. When evaluating the Company’s financial performance, the CODM reviews total revenues, total expenses, and expenses by functional classification, using this information to make decisions on a company-wide basis. The Company currently operates in one reportable segment pertaining to customer services. The CODM for the Company is the Chief Executive Officer (the “CEO”). The Company’s CEO reviews operating results on an aggregate basis and manages the Company’s operations as a whole for the purpose of evaluating financial performance and allocating resources. Accordingly, the Company has determined that it has a single reportable and operating segment structure. The CEO uses aggregate net loss to allocate resources in the annual budgeting and forecasting process and also uses that measure as a basis for evaluating financial performance regularly by comparing actual results with established budgets and forecasts. The measure of segment assets is reported on the balance sheets as total assets. Segment revenues and expenses are identical to that disclosed in the accompanying statement of operations.

Related Party Transactions The Company follows ASC 850, “Related Party Disclosures” for the identification of related parties and disclosure of related party transactions. See Note 3 for details of related party transactions.

Basic and Diluted Net Income (Loss) per Common Share The Company computes net income (loss) per common share in accordance with ASC Topic 260, Earnings Per Share. Basic net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of Class A common shares outstanding during the period. Diluted net income (loss) per common share is computed by dividing the net income (loss) by the weighted average number of Class A common shares outstanding for the period and, if diluted, potential Class A common shares outstanding during the period. Potentially dilutive securities consist of the incremental Class A common shares issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. There were no potentially dilutive securities outstanding at December 31, 2025, or 2024.

Recently Issued Accounting Pronouncements The Company evaluates the impact of newly issued accounting pronouncements by the “FASB” and other standard-setting bodies on an ongoing basis, and adopts those that are applicable as of their effective dates. In 2024, the FASB issued Accounting Standards Update 2024-03, which requires the disaggregated disclosure of certain costs and expenses on an interim and annual basis. The new standard is effective for annual periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027 and can be applied prospectively with the option for retrospective application to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating the potential impact of adopting this new guidance on its consolidated financial statements and related disclosures.

Note 2 - Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the year ended December 31, 2025, the Company incurred a net loss of $2,371,546 and used $1,944,156 of cash in operating activities. As of December 31, 2025, the Company had negative working capital of $5,557,828 and a stockholders’ deficit of $1,824,771. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date these financial statements are issued. Management is actively seeking investor funding and pursuing strategic alternatives, including a potential merger or combination with another operating company, to improve liquidity and financial position. However, there is no assurance that such funding will be obtained or that any transaction will be completed successfully. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

-2371546

-1944156

-5557828

-1824771

Note 3 –Related Party Transactions As of December 31, 2025, and 2024, the Company had an outstanding balance of $4,909,270 and $390,000, respectively, due to funds received from a related party and amounts paid directly by the related party to subcontractors and other service providers of the Company. The Company is in discussions with the related party as to formalizing an agreement related to services performed on behalf of the Company. These advance payables carry no interest and do not have a maturity date. The cash proceeds from these advances were used for operating purposes. The Company recorded director fees in the amount of $70,398 and $62,100 for the years ended December 31, 2025 and 2024, respectively. The Company received services from a director in the amount of $173,337 during the year ended December 31, 2025, which are included in general and administrative expenses in the consolidated statement of operations. Accounts payable as of December 31, 2024 included a balance of $32,960 due to a director.

4909270

390000

70398 62100

173337

32960

Note 4 – Stockholders’ Deficit As of December 31, 2025 and 2024, the Company had 280,000,000 authorized shares of common stock, consisting of (i) 240,000,000 shares of Class A common stock, $0.001 par value per share, and (ii) 40,000,000 shares of Class B common stock, $0.001 par value per share. The holders of Class A common stock and Class B common stock vote together as a single class on all matters, including the election of directors. Class A Common Stock As of December 31, 2025, and 2024, the Company had 114,898,024 and 114,348,024 shares, respectively, of Class A common stock issued and outstanding. Each share of Class A common stock has one vote per share. Class B Common Stock As of December 31, 2025, and 2024, the Company had 40,000,000 shares of Class B common stock issued and outstanding. Each share of Class B common stock has 50 votes per share. Shares issued in offering On January 28, 2025, the Company entered into securities purchase agreements with an investor, pursuant to which the Company agreed to sell and issue an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250128__20250128__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_zT5SqiTMUD59" title="Number of shares issued">550,000 shares of Class A common stock at a purchase price of $<span id="xdx_90A_eus-gaap--SharePrice_iI_c20250128__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_za40oKsgbQk9" title="Share price">2.00 per share for aggregate proceeds to the Company of $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250128__20250128__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_z3nbkMv04hF8" title="Gross proceeds">1,100,000.

280000000

240000000

0.001

40000000

0.001

The holders of Class A common stock and Class B common stock vote together as a single class on all matters, including the election of directors.

114898024

114348024

Each share of Class A common stock has one vote per share.

40000000

Each share of Class B common stock has 50 votes per share.

550000

2.00

1100000

Note 5 – Commitments and Contingencies From time to time, the company may be involved in asserted claims arising out of our operations in the normal course of business. As of December 31, 2025, and 2024, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the Company’s results of operations.

Note 6 – Income Taxes The Company estimated NOL carry-forwards for Federal and State income tax purposes of $8,298,331 and $7,661,483 as of December 31, 2025, respectively, and $2,241,328 and $1,604,480 for federal and state as of December 31, 2024, respectively. Foreign NOL carryforwards consisted of $0 for Israel and $27,481 for Romania as of December 31, 2025, and $34,755 for Israel and $0 for Romania as of December 31, 2024. The year-over-year change reflects the full utilization of the Israel NOL carryforward and the generation of a new NOL in Romania during 2025. No tax benefit was reported with respect to these NOL carry-forwards in the accompanying financial statements because the Company believes the realization of the Company’s deferred tax assets was not considered more likely than not to be realized and accordingly, the potential tax benefits of the deferred tax assets are fully offset by a full valuation allowance. The Company’s deferred tax assets and liabilities as of December 31, 2025 and 2024 are as follows: Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_z31WQAYtLAE2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zs9lxlARcUFh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z6N10t2Z2SJ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</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_401_ecustom--DeferredTaxAssetsTaxDeferredExpenseSoftwareDevelopmentCosts_i01I_pp0p0_maDTANz4pr_zUnyUbZmpZWh" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Software development costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(920,889</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_maDTANz4pr_zx4h8ZZpFPic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net operating loss carryforwards</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">2,079,938</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">549,202</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_i01TI_pp0p0_maDTALNzczo_mtDTANz4pr_zorV37lXiiih" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total deferred tax assets</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">1,159,049</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">549,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzczo_zLQZWzXPdiBf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</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">(1,159,049</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">(549,202</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzczo_zbToN1329LH9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets (liabilities)</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> The differences between the total calculated income tax provision and the expected income tax computed using the U.S. federal income tax rate are as follows: Schedule of Differences Between Calculated Income Tax Provision and Expected Income Tax <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_z5cX1PcvihXk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zgIP4uG3Gbx1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzmEy_zdX8z7MsUrWg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">U.S. federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITE001_c20250101__20251231_zLKVPHaphDp1" style="width: 11%; text-align: right" title="U.S. federal statutory tax rate, percent">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(476,299</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20241231_zpI88fp9EYR4" style="width: 11%; text-align: right" title="U.S. Federal statutory tax rate, percent">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(210,230</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--StateAndLocalIncomeTaxNetOfFederalIncomeTaxEffectAbstract_iB_zdBZDvI7IAtk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State and local income tax, net of federal income tax effect</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 id="xdx_406_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_i01_maITEBzmEy_zvasxfIxlnwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Florida income tax</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_i01_pid_dp_uPure_maITE001_c20250101__20251231_z1N7a81sNJg7" style="text-align: right" title="Florida income tax, percent">4.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(103,934</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_i01_pid_dp_uPure_c20240101__20241231_zFfg4SO37fw6" style="text-align: right" title="Florida income tax, percent">4.34</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(43,161</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_i01_maITEBzmEy_zk8nmTtoDKB1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">NOL true-up</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_i01_pid_dp_uPure_maITE001_c20250101__20251231_zy6Yzi37gTfb" style="text-align: right" title="NOL true-up, percent">(0.07</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_i01_pid_dp_uPure_c20240101__20241231_z8P3Jpct2K0h" style="text-align: right" title="NOL true-up, percent">0.00</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_408_ecustom--IncomeTaxReconciliationChangeInStateDeferredTaxAssetsValuationAllowance_i01_maITEBzmEy_zXbsafTnRUw1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in state valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateReconciliationChangeInStateDeferredTaxAssetsValuationAllowance_i01_pid_dp_uPure_maITE001_c20250101__20251231_zJcxhkheuZl7" style="text-align: right" title="Change in state valuation allowance, percent">(4.52</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationChangeInStateDeferredTaxAssetsValuationAllowance_i01_pid_dp_uPure_c20240101__20241231_zhhrzXvapbfk" style="text-align: right" title="Change in state valuation allowance, percent">(4.34</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,161</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ForeignTaxEffectsAbstract_iB_zevINeB6oXb4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax effects</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 id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_i01_maITEBzmEy_z3Aj1Y6KpUDj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Israel</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_i01_pid_dp_uPure_maITE001_c20250101__20251231_z7oDCZDTAZ8e" style="text-align: right" title="Israel, percent">(0.13</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_i01_pid_dp_uPure_c20240101__20241231_zuCLMeKJ8Iah" style="text-align: right" title="Israel, percent">0.00</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_408_ecustom--IncomeTaxReconciliationRomaniaIncomeTaxRateDifferential_i01_maITEBzmEy_zSgJbZJ2ppM1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Romania</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationRomaniaIncomeTaxRateDifferential_i01_pid_dp_uPure_maITE001_c20250101__20251231_z5UcKX8S5uhd" style="text-align: right" title="Romania, percent">0.13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,023</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EffectiveIncomeTaxRateReconciliationRomaniaIncomeTaxRateDifferential_i01_pid_dp_uPure_c20240101__20241231_zRtdoOyB1Fw2" style="text-align: right" title="Romania, percent">0.00</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_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzmEy_zCNmggFvwfu" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Changes in valuation allowances</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITE001_c20250101__20251231_zfHDBJuXZZoc" style="text-align: right" title="Changes in valuation allowances, percent">(22.57</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">511,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20240101__20241231_zIBb68p3myne" style="text-align: right" title="Changes in valuation allowances, percent">(20.98</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzmEy_zMb2cBaoLtcg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nontaxable or nondeductible items</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_maITE001_c20250101__20251231_zqczM3X5b5B2" style="text-align: right" title="Nontaxable or nondeductible items, percent">(0.01</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20240101__20241231_zq1c8E0CKnk5" style="text-align: right" title="Nontaxable or nondeductible items, percent">(0.02</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzmEy_zjK1SCC7q9A8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_maITE001_c20250101__20251231_zDWmnvQaKBmc" style="border-bottom: Black 1pt solid; text-align: right" title="Other adjustments, percent">0.03</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">(695</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_983_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_c20240101__20241231_zsKHzr7GIo96" style="border-bottom: Black 1pt solid; text-align: right" title="Other adjustments, percent">0.00</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_402_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzmEy_zziI5PmlRos2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtITE001_c20250101__20251231_zu6jLOsWcH0e" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percent">(1.54</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">35,029</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--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_c20240101__20241231_zldTRh39B59l" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percent">0.00</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> Income tax expense consists of the following for the years ending December 31, 2025, and 2024: Schedule of Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20251231_zAi61thNm8Ob" style="padding-bottom: 1pt; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zkTu45xDrsnf" style="padding-bottom: 1pt; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zUr3yGkRDf34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current income tax (benefit) expense</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_403_eus-gaap--CurrentFederalTaxExpenseBenefit_i01_maCITEBzFM9_ziusZ5AW98w7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</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_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_i01_maCITEBzFM9_zqsfq6BHlFsb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">State</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--CurrentForeignTaxExpenseBenefit_i01_maCITEBzFM9_zJWKYPpgQuql" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">Israel</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">35,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentRomaniaTaxExpenseBenefit_i01_maCITEBzFM9_zJsdy6Xhn7g4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Romania</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_40B_eus-gaap--CurrentIncomeTaxExpenseBenefit_i01T_mtCITEBzFM9_zLf78uOwsE6e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Current income tax (benefit) expense</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">35,029</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>

8298331

7661483

2241328

1604480

27481

34755

Schedule of Deferred Tax Assets and Liabilities <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20251231_z31WQAYtLAE2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20241231_zs9lxlARcUFh" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNetAbstract_iB_z6N10t2Z2SJ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax assets:</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_401_ecustom--DeferredTaxAssetsTaxDeferredExpenseSoftwareDevelopmentCosts_i01I_pp0p0_maDTANz4pr_zUnyUbZmpZWh" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: left">Software development costs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">(920,889</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_i01I_pp0p0_maDTANz4pr_zx4h8ZZpFPic" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Net operating loss carryforwards</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">2,079,938</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">549,202</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsNet_i01TI_pp0p0_maDTALNzczo_mtDTANz4pr_zorV37lXiiih" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total deferred tax assets</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">1,159,049</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">549,202</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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_403_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_msDTALNzczo_zLQZWzXPdiBf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</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">(1,159,049</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">(549,202</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0p0_mtDTALNzczo_zbToN1329LH9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net deferred tax assets (liabilities)</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>

-920889

2079938

549202

1159049

549202

1159049

549202

The differences between the total calculated income tax provision and the expected income tax computed using the U.S. federal income tax rate are as follows: Schedule of Differences Between Calculated Income Tax Provision and Expected Income Tax <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250101__20251231_z5cX1PcvihXk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zgIP4uG3Gbx1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="14" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year Ended December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzmEy_zdX8z7MsUrWg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">U.S. federal statutory tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_maITE001_c20250101__20251231_zLKVPHaphDp1" style="width: 11%; text-align: right" title="U.S. federal statutory tax rate, percent">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(476,299</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_pid_dp_uPure_c20240101__20241231_zpI88fp9EYR4" style="width: 11%; text-align: right" title="U.S. Federal statutory tax rate, percent">21.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(210,230</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--StateAndLocalIncomeTaxNetOfFederalIncomeTaxEffectAbstract_iB_zdBZDvI7IAtk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State and local income tax, net of federal income tax effect</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 id="xdx_406_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_i01_maITEBzmEy_zvasxfIxlnwb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Florida income tax</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_i01_pid_dp_uPure_maITE001_c20250101__20251231_z1N7a81sNJg7" style="text-align: right" title="Florida income tax, percent">4.58</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(103,934</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_i01_pid_dp_uPure_c20240101__20241231_zFfg4SO37fw6" style="text-align: right" title="Florida income tax, percent">4.34</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(43,161</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationOtherReconcilingItems_i01_maITEBzmEy_zk8nmTtoDKB1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">NOL true-up</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_i01_pid_dp_uPure_maITE001_c20250101__20251231_zy6Yzi37gTfb" style="text-align: right" title="NOL true-up, percent">(0.07</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_i01_pid_dp_uPure_c20240101__20241231_z8P3Jpct2K0h" style="text-align: right" title="NOL true-up, percent">0.00</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_408_ecustom--IncomeTaxReconciliationChangeInStateDeferredTaxAssetsValuationAllowance_i01_maITEBzmEy_zXbsafTnRUw1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left">Change in state valuation allowance</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--EffectiveIncomeTaxRateReconciliationChangeInStateDeferredTaxAssetsValuationAllowance_i01_pid_dp_uPure_maITE001_c20250101__20251231_zJcxhkheuZl7" style="text-align: right" title="Change in state valuation allowance, percent">(4.52</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">102,424</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationChangeInStateDeferredTaxAssetsValuationAllowance_i01_pid_dp_uPure_c20240101__20241231_zhhrzXvapbfk" style="text-align: right" title="Change in state valuation allowance, percent">(4.34</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,161</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ForeignTaxEffectsAbstract_iB_zevINeB6oXb4" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax effects</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 id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_i01_maITEBzmEy_z3Aj1Y6KpUDj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Israel</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_i01_pid_dp_uPure_maITE001_c20250101__20251231_z7oDCZDTAZ8e" style="text-align: right" title="Israel, percent">(0.13</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,046</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_i01_pid_dp_uPure_c20240101__20241231_zuCLMeKJ8Iah" style="text-align: right" title="Israel, percent">0.00</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_408_ecustom--IncomeTaxReconciliationRomaniaIncomeTaxRateDifferential_i01_maITEBzmEy_zSgJbZJ2ppM1" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Romania</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationRomaniaIncomeTaxRateDifferential_i01_pid_dp_uPure_maITE001_c20250101__20251231_z5UcKX8S5uhd" style="text-align: right" title="Romania, percent">0.13</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(3,023</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--EffectiveIncomeTaxRateReconciliationRomaniaIncomeTaxRateDifferential_i01_pid_dp_uPure_c20240101__20241231_zRtdoOyB1Fw2" style="text-align: right" title="Romania, percent">0.00</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_403_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzmEy_zCNmggFvwfu" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Changes in valuation allowances</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_maITE001_c20250101__20251231_zfHDBJuXZZoc" style="text-align: right" title="Changes in valuation allowances, percent">(22.57</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">511,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_pid_dp_uPure_c20240101__20241231_zIBb68p3myne" style="text-align: right" title="Changes in valuation allowances, percent">(20.98</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,052</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBzmEy_zMb2cBaoLtcg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Nontaxable or nondeductible items</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_maITE001_c20250101__20251231_zqczM3X5b5B2" style="text-align: right" title="Nontaxable or nondeductible items, percent">(0.01</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">181</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpense_pid_dp_uPure_c20240101__20241231_zq1c8E0CKnk5" style="text-align: right" title="Nontaxable or nondeductible items, percent">(0.02</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">178</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzmEy_zjK1SCC7q9A8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other adjustments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_maITE001_c20250101__20251231_zDWmnvQaKBmc" style="border-bottom: Black 1pt solid; text-align: right" title="Other adjustments, percent">0.03</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">(695</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_983_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_pid_dp_uPure_c20240101__20241231_zsKHzr7GIo96" style="border-bottom: Black 1pt solid; text-align: right" title="Other adjustments, percent">0.00</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_402_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzmEy_zziI5PmlRos2" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Income tax expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_mtITE001_c20250101__20251231_zu6jLOsWcH0e" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percent">(1.54</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">35,029</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--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_uPure_c20240101__20241231_zldTRh39B59l" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax expense, percent">0.00</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>

0.2100

-476299

0.2100

-210230

0.0458

-103934

0.0434

-43161

-0.0007

1510

0.0000

-0.0452 102424 -0.0434 43161

-0.0013

3046

0.0000

0.0013 -3023 0.0000

-0.2257

511819

-0.2098

210052

-0.0001

181

-0.0002

178

0.0003

-695

0.0000

-0.0154

35029

0.0000

Income tax expense consists of the following for the years ending December 31, 2025, and 2024: Schedule of Income Tax Expense <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250101__20251231_zAi61thNm8Ob" style="padding-bottom: 1pt; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20240101__20241231_zkTu45xDrsnf" style="padding-bottom: 1pt; font-weight: bold; text-align: center">December 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--CurrentFederalStateAndLocalTaxExpenseBenefitAbstract_iB_zUr3yGkRDf34" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current income tax (benefit) expense</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_403_eus-gaap--CurrentFederalTaxExpenseBenefit_i01_maCITEBzFM9_ziusZ5AW98w7" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Federal</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_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_i01_maCITEBzFM9_zqsfq6BHlFsb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">State</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--CurrentForeignTaxExpenseBenefit_i01_maCITEBzFM9_zJWKYPpgQuql" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 60%">Israel</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">35,029</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">—</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--CurrentRomaniaTaxExpenseBenefit_i01_maCITEBzFM9_zJsdy6Xhn7g4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Romania</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_40B_eus-gaap--CurrentIncomeTaxExpenseBenefit_i01T_mtCITEBzFM9_zLf78uOwsE6e" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Current income tax (benefit) expense</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">35,029</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</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>

35029

Note 7 – Subsequent Events The Company has evaluated subsequent events through May 28, 2026, the date the financial statements were available to be issued. Based on this evaluation, except as set forth below, no events have occurred that require disclosure or adjustment to the financial statements as of and for the period ended December 31, 2025. Stock Option Grants On April 6, 2026, the Company granted an aggregate of <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20260406__20260406__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhR2UFJGYlxf" title="Options granted">2,700,000 options to purchase shares of the Company’s Class A common stock to certain consultants as compensation for services rendered. The options, which have a <span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardContractualPeriod_dtY_c20260406__20260406__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zLoFKq4uPkek" style="display: none" title="Options term">4-year term and an exercise price of $0.5491 per share, vest with respect to <span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20270407__20270407__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zO440LeAbadc" title="Option vesting percentage">25% of the option on April 7, 2027. The remaining <span id="xdx_909_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20260406__20260406__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhWvn6dbZYL3" title="Option vesting percentage">75% vest on a quarterly basis thereafter, such that upon the lapse of each applicable quarter, a number of shares equal of <span id="xdx_90B_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightPercentageApplicableQuarter_pid_dp_c20260406__20260406__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zs3DTHxUHoVb" title="Applicable quarter percentage">6.25% of the shares underlying the option will vest. In each case, vesting assumes the optionee continues to be a service provider on the relevant date. Certificate of Correction On May 19, 2026, the Company filed a Certificate of Correction with the Secretary of State of the State of Nevada. <span id="xdx_90A_ecustom--StockholdersEquityForwardStockSplit_c20260519__20260519__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zB6WIO8dg0na" title="Stockholders' equity, forward stock split">The Company previously filed, on January 29, 2024, with the Secretary of State of the State of Nevada a Certificate of Amendment (the “Stock Split Certificate of Amendment”) to the Company’s Amended and Restated Articles of Incorporation (the “Articles”) which, among other things, purportedly effectuated a 4-for-1 forward split of the Company’s Class B common s, purportedly resulting in the 10,000,000 shares of issued and outstanding Class B common stock being split into 40,000,000 shares of Class B common stock (the “Class B Forward Split”), but the Articles only authorized 10,000,000 shares of Class B common stock. The Company intended to include in the Stock Split Certificate of Amendment an increase of the number of authorized shares of common stock from 250,000,000 shares to 280,000,000 shares, and to increase the number of authorized shares of Class B common stock from 10,000,000 shares to 40,000,000 shares (collectively, the “Increase of Authorized Shares”). As a result of the Increase of Authorized Shares not being included in the Stock Split Certificate of Amendment, the number of shares Class B common stock purported to result from the Class B Forward Split exceeded the number of authorized shares of Class B common stock. On and following January 29, 2024 (the “Intended Issuance Date”), the Company operated as though the Stock Split Certificate of Amendment had included the Increase of Authorized Shares and was validly in effect, and as though the Increase of Authorized Shares was validly effectuated on the Intended Issuance Date. As a result of the filing of the Certificate of Correction, the Stock Split Certificate of Amendment was amended, effective as of the Intended Issuance Date, to (i) increase the number of authorized shares of common stock from 250,000,000 shares to 280,000,000 shares, and (ii) increase the number of authorized shares of Class B common stock from <span id="xdx_901_eus-gaap--CommonStockSharesAuthorized_iI_c20260518__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zUbIXPwQIJM8" title="Common stock, shares authorized">10,000,000 shares to <span id="xdx_90E_eus-gaap--CommonStockSharesAuthorized_iI_c20260519__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhNLa36flgAg" title="Common stock, shares authorized">40,000,000 shares.

2700000

P4Y

0.5491

0.25

0.75

0.0625 The Company previously filed, on January 29, 2024, with the Secretary of State of the State of Nevada a Certificate of Amendment (the “Stock Split Certificate of Amendment”) to the Company’s Amended and Restated Articles of Incorporation (the “Articles”) which, among other things, purportedly effectuated a 4-for-1 forward split of the Company’s Class B common s, purportedly resulting in the 10,000,000 shares of issued and outstanding Class B common stock being split into 40,000,000 shares of Class B common stock (the “Class B Forward Split”), but the Articles only authorized 10,000,000 shares of Class B common stock.

250000000

280000000

10000000

40000000

250000000

280000000

10000000

40000000