NOTE 13 – SUBSEQUENT EVENTS

Subsequent to December 31, 2025, the Company issued an aggregate of approximately 7,856,926 shares of common stock. The issuances consisted primarily of shares issued in connection with conversions of outstanding preferred stock and convertible debt securities, financing transactions, and issuances for consulting, investor relations, and other corporate services.

A portion of the shares issued were pursuant to the conversion of outstanding Series A and Series B Preferred Stock into common stock in accordance with the terms of the respective securities. Additional shares were issued in connection with debt conversion agreements and pursuant to Rule 144 transactions.

The Company also issued shares to consultants, investor relations firms, and service providers for services rendered to the Company. The fair value of such shares was determined based on the market price of the Company’s common stock on the date of issuance and was recorded as compensation or professional services expense, as applicable.

Management believes all issuances of securities were exempt from registration under the Securities Act of 1933, as amended, pursuant to Section 4(a)(2), Rule 506 of Regulation D, Rule 144, and/or Section 3(a)(9), where applicable.