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10-K/A true 2025-12-31 --12-31 false 333-257323 Specificity, Inc. NV NV 85-4017786 8429 Lorraine Rd. Suite 377 Lakewood Ranch 34202 813 364-4744 Common stock SPTY No No Yes Yes Non-accelerated Filer true true false false false false 592590 17569341 Specificity, Inc. (the “Company,” “we,” “our,” or “us”) is filing this Amendment No. 1 on Form 10-K/A (the “Form 10-K/A”) to amend its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on March 30, 2026 (the “Original Filing”). This amendment restates the Company’s previously issued audited financial statements and related disclosures for the fiscal year ended December 31, 2025. The restatement relates to unrecorded financial transactions occurring between December 9, 2025 and December 31, 2025, including proceeds from an additional convertible debt agreement executed on December 17, 2025. These transactions were associated with two bank accounts and one corporate credit card opened in mid-December 2025. The restatement does not affect prior quarterly financial statements, as the error was limited to the fourth quarter of 2025. The following sections have been amended, as applicable, to reflect the restatement and related updates subsequent to the Original Filing: ·Forward-Looking Statements ·Part I, Item 1A. Risk Factors ·Part II, Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities ·Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations (as applicable) ·Part II, Item 9A. Controls and Procedures ·Part IV, Item 15. Exhibits and Financial Statement Schedules Except as described in this Explanatory Note, the Original Filing has not been updated to reflect events occurring after March 30, 2026. Background On May 15, 2026, the Company informed its independent registered public accounting firm of errors in its Form 10-K for the fiscal year ended December 31, 2025. The errors arose from management’s failure to obtain and review certain bank and credit card statements related to accounts opened in mid-December 2025. In connection with the identification of these errors, the Company delayed the filing of its Quarterly Report on Form 10-Q for the period ended March 31, 2026, and filed a Form 12b-25 with the SEC. Effects of the Restatement The restatement presented in this Form 10-K/A corrects errors in the Original Filing related to unrecorded bank and credit card transactions for the period from December 9, 2025 through December 31, 2025. The tables below summarize the impact of these restatement adjustments on selected financial statement line items for the fiscal year ended December 31, 2025. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_901_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbF_c20250101__20251231_zBOmH5KYWYO6"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_90C_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250101__20251231_zoUaLiiE7VDg">We do not maintain personally identifiable information or client data outside our third party platform platforms service providers. As a digital marketing services provider, we utilize social media and other marketing platforms to build client marketing campaigns and direct marketing services. The vast majority of market data and analytical tools we use are developed and supported by large technology companies and as such rely on their infrastructure to ensure their web-based solutions have the appropriate cybersecurity protections to ensure our digital marketing services are secure. We leverage our proprietary digital analytical tools to develop more target marketing plans for our clients. We utilize PCI compliant merchant processors to ensure that client payments for services and ad spend are securely processed and cybersecurity risks minimized for us and our clients. In the ordinary course of our business, we do not have a large or complex data environment or systems that process sensitive information and as such we maintain an information security and cybersecurity program and a cybersecurity governance framework to manage our potential cybersecurity risk by outsourcing to sophisticated platform providers. false We do not maintain personally identifiable information or client data outside our third party platform platforms service providers. false false false false CM3 Advisory San Diego, California 6866

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NOTE 1 – ORGANIZATION AND BASIS OF PRESENTATION Business Overview Specificity, Inc. (hereinafter referred to as the “Company”) was incorporated in the State of Nevada on November 25, 2020 (“Inception”). The Company’s principal headquarters is located at 8429 Lorraine Rd., Suite 377, Lakewood Ranch, FL 34202. The Company is a full service digital marketing firm that delivers cutting-edge marketing solutions to identify and market in real-time to potential customers who are actively in the buying cycle. The Company’s digital marketing solutions focus on Business to Business (“B2B”) and Business to Consumer (“B2C”) consumer markets and give small and medium sized businesses a fair chance to capture online traffic. The Company’s underlying technology solution utilizes BiToS and Mobile Advertising Identifiers (MAIDs) to build audiences, effectively eliminating bot traffic and ad waste and produces real-time messaging opportunities to reach target audiences more efficiently than broad based market messaging platforms. The Company also implements intuitive ad sequencing, audience ID technology, Artificial Intelligence (“AI”) integration, saturation modeling, conversion funneling, Customer Relationship Management (“CRM”) integration, traffic resolution, and comprehensive analytics reporting. The Company’s digital marketing capabilities were acquired through organic development in-house and through its efforts as a tech incubator and early adopter of innovative marketing tools. The Company principally generates revenue from its primary digital marketing solution; however, it has three other digital marketing solutions for which development is in varying stages of completion and/or waiting to be deployed to the marketplace. Refer to Note 4 – Revenue from Contracts with Customers for additional discussion about our digital marketing solution offerings.

NOTE 2 – GOING CONCERN The Company is a development stage corporation. The Company has performed an annual assessment of its ability to continue as a going concern as required under Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2014-15, Presentation of Financial Statements – Going Concern (“ASU No. 2014-15”) and concluded that the ability of the Company to continue as a going concern is dependent upon the Company’s ability to increase revenues and raise additional funds to implement its full business plan. The Company’s financial statements have been prepared assuming that it will continue as a going concern, which contemplates continuity of operations and liquidation of liabilities in the normal course of business. As reflected in the financial statements, the Company has $1,555,601 in assets, and an accumulated deficit and working capital deficit of $8,635,959 and $1,259,022, respectively, as of December 31, 2025, and incurred a net loss and cash used in operations of $554,067 and $149,371, respectively, for the year ended December 31, 2025. These circumstances raise substantial doubt about the Company’s ability to continue as a going concern for a period of 12 months from the date of this report. Although the Company has generated revenue from contracts with customers since its inception, the Company has reported a cumulative net loss due to costs associated with sale growth initiatives and capital raises. In the interim, the Company raised capital through short term bridge loans and also entered into a 24-month Strata Purchase Agreement (“Strata Agreement”) with a private investor who committed to purchase up to $<span id="xdx_90F_eus-gaap--StockRepurchasedAndRetiredDuringPeriodValue_c20240101__20241231__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember__srt--TitleOfIndividualAxis__custom--PrivateInvestorMember_pp0p" title="Number of stock purchased">5,000,000 of the Company’s registered common stock (see Note 10 – Strata Purchase Agreement). The Company began to leverage this Strata Agreement to raise equity during the fourth quarter of 2024 and again in the fourth quarter of 2025. The Company intends to leverage this Strata Agreement as necessary to execute its full business plan. In the long run, the ability of the Company to continue as a going concern is dependent on its ability to implement the business plan, raise capital, and generate sufficient revenues to generate positive net income and cash flow. There is no guarantee that the Company will ever be able to raise sufficient capital or generate a level of revenue to sustain its operations. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

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NOTE 3 – RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS The Company has restated its Balance Sheet as of December 31, 2025 and its Statement of Operations, Statement of Changes in Stockholders’ Deficit and Statement of Cash Flows for the year ended December 31, 2025, along with certain related notes to such restated financial statements. The Company determined that the restatement was necessary after its financial consultant discovered an inadvertent failure by management to obtain and review certain bank and credit card statements associated with accounts opened in mid-December 2025. The restatement corrects these identified errors in the previously issued Form 10-K. 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The following table sets forth restatements to specific financial statement line items as of and for the year ended December 31, 2025: BALANCE SHEET RESTATEMENTS <table cellpadding="0" cellspacing="0" id="xdx_894_esrt--ScheduleOfCondensedFinancialStatementsTableTextBlock_zV4OWSP6MVFh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B9_zYM9HBLBRIM3" style="display: none; text-align: left">Schedule of financial statement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQtuGRUIOPYi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z18HC6VSD6re" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20251231_z97krBmu21Qb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Previously Reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatement Adjustments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zfgvpy45omlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Cash and cash equivalents</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,784</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">203</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,987</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CreditCardPayable_iI_zmRhFLrX2pR3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Credit card payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedPayrollTaxesAndPenalties_iI_zNyzPSS6K8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued payroll, taxes and penalties</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">294,243</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">294,242</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ConvertibleNotesPayableNetOfDiscount_iI_zx67nrUMGXVk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible note payable, net of discount</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">429,736</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,274</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">546,010</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RelatedPartyAdvances_iI_zRKIrz8ILPxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">93,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(233</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">93,394</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zutI0L5SYXxa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,500,215</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,460,215</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zMj0AQsqGO05" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,555,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(80,920</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,635,959</td><td style="text-align: left">)</td></tr> </table> STATEMENT OF OPERATIONS RESTATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.2pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zVZWG1hz8qA" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zphWC0vsg8Xi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20251231_zds8pJ6v9SB" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Year Ended December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Previously Reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatement Adjustments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eus-gaap--Revenues_zCvGN3wsrTE5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left; padding-left: 1.2pt">Revenues, net</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,087,950</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,090,450</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CostOfRevenue_z1ir7CA5v3r9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.2pt">Cost of services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">618,803</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">650,188</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--MarketingAndAdvertisingExpense_ztKEClwWhJq2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Sales and marketing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">164,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">180,769</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_zal4zvnq7nLh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.2pt">General and administrative expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">561,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">581,930</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_zDpzO3y7qxxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">774,459</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">811,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zyltBqf20xo2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.2pt">Loss from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(305,312</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(65,646</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(370,958</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InterestExpense_iN_di_zedcQxFYF9Pi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Interest expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(117,835</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(15,274</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(133,109</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zz6g8i4f1hF5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.2pt">Loss before provision for income taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(473,147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(80,920</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(554,067</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_z2cn1NZ9kn6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Net loss</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(473,147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(80,920</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(554,067</td><td style="text-align: left">)</td></tr> </table> STATEMENT OF CASH FLOWS RESTATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zRVLJfCg6aje" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zM5UwUHKHVZd" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20251231_z4j9QPGMbqH1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">YEAR ENDED For the Year Ended December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Previously Reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatement Adjustments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_z5ueRQDwtG38" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">CASH FLOWS FROM OPERATING ACTIVITIES RESTATEMENTS</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_40C_eus-gaap--NetIncomeLoss_i01_zYvbmyjSqHu8" style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: left; padding-left: 0.95pt">Net loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(473,147</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(80,920</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(554,067</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--CreditsCardsPayable_i01_zUoUUvMHw4n9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Credits cards payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AccruedLiabilities_zHVfwsyyBZg2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Accrued liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">140,845</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">140,844</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseInInterestPayable_zI1WfdJAWW51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Accrued interest payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">43,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,274</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,399</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncreaseDecreaseInAccruedInterestPayableRelatedParty_zVwc4P5kXzX" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Accrued interest payable - related party</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">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInOperatingActivities_zFQrJR7qOPZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(289,177</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">139,806</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(149,371</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z1ZNaMDND76k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">CASH FLOWS FROM FINANCING ACTIVITIES RESTATEMENTS</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_407_ecustom--ProceedsFromConvertiblePromissoryNoteIssuance_i01_z4vCxYXSophf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Proceeds from convertible promissory note issuance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">262,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">362,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--RepaymentsOfRelatedPartyAdvances_i01_znEnr4fZ8Qd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Repayment of related party advances</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(418,292</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(233</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(418,525</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--ProceedsFromSaleOfCommonStockStrata_i01_zG54gA3Y1NS7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Proceeds from sale of common stock (Strata)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetCashProvidedByUsedInFinancingActivitie_i01_ztIBh4kGgK3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Net cash provided by financing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">88,178</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">147,945</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_zODCRqofYXd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">NET CHANGE IN CASH AND CASH EQUIVALENTS</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,629</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,426</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_z780iEcku6E7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">CASH AND CASH EQUIVALENTS, end of period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,987</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_894_esrt--ScheduleOfCondensedFinancialStatementsTableTextBlock_zV4OWSP6MVFh" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RESTATEMENT OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B9_zYM9HBLBRIM3" style="display: none; text-align: left">Schedule of financial statement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zQtuGRUIOPYi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_496_20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_z18HC6VSD6re" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49B_20251231_z97krBmu21Qb" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">As of December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Previously Reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatement Adjustments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40B_eus-gaap--CashAndCashEquivalentsAtCarryingValue_iI_zfgvpy45omlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left">Cash and cash equivalents</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,784</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">203</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,987</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_ecustom--CreditCardPayable_iI_zmRhFLrX2pR3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Credit card payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedPayrollTaxesAndPenalties_iI_zNyzPSS6K8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accrued payroll, taxes and penalties</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">294,243</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">294,242</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ConvertibleNotesPayableNetOfDiscount_iI_zx67nrUMGXVk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible note payable, net of discount</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">429,736</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">116,274</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">546,010</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RelatedPartyAdvances_iI_zRKIrz8ILPxc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Related party advances</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">93,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(233</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">93,394</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--AdditionalPaidInCapital_iI_zutI0L5SYXxa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additional paid-in capital</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,500,215</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">7,460,215</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--RetainedEarningsAccumulatedDeficit_iI_zMj0AQsqGO05" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Accumulated deficit</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,555,039</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(80,920</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(8,635,959</td><td style="text-align: left">)</td></tr> </table> STATEMENT OF OPERATIONS RESTATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.2pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zVZWG1hz8qA" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zphWC0vsg8Xi" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20251231_zds8pJ6v9SB" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">For the Year Ended December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Previously Reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatement Adjustments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40F_eus-gaap--Revenues_zCvGN3wsrTE5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 49%; text-align: left; padding-left: 1.2pt">Revenues, net</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,087,950</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">2,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,090,450</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CostOfRevenue_z1ir7CA5v3r9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 1.2pt">Cost of services</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">618,803</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">31,385</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">650,188</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--MarketingAndAdvertisingExpense_ztKEClwWhJq2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Sales and marketing</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">164,684</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,085</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">180,769</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--GeneralAndAdministrativeExpense_zal4zvnq7nLh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.2pt">General and administrative expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">561,254</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">20,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">581,930</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--OperatingExpenses_zDpzO3y7qxxk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Total operating expenses</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">774,459</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">36,761</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">811,220</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--OperatingIncomeLoss_zyltBqf20xo2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.2pt">Loss from operations</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(305,312</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(65,646</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(370,958</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--InterestExpense_iN_di_zedcQxFYF9Pi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Interest expense</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(117,835</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(15,274</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(133,109</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zz6g8i4f1hF5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 1.2pt">Loss before provision for income taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(473,147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(80,920</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(554,067</td><td style="text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--NetIncomeLoss_z2cn1NZ9kn6k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 1.2pt">Net loss</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(473,147</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(80,920</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(554,067</td><td style="text-align: left">)</td></tr> </table> STATEMENT OF CASH FLOWS RESTATEMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20250101__20251231__srt--RestatementAxis__srt--ScenarioPreviouslyReportedMember_zRVLJfCg6aje" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20251231__srt--RestatementAxis__srt--RestatementAdjustmentMember_zM5UwUHKHVZd" style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_497_20250101__20251231_z4j9QPGMbqH1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt; text-align: right"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="10" style="border-bottom: Black 1.5pt solid; text-align: center">YEAR ENDED For the Year Ended December 31, 2025</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Previously Reported</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">Restatement Adjustments</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center">As Restated</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_z5ueRQDwtG38" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">CASH FLOWS FROM OPERATING ACTIVITIES RESTATEMENTS</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_40C_eus-gaap--NetIncomeLoss_i01_zYvbmyjSqHu8" style="vertical-align: bottom; background-color: White"> <td style="width: 49%; text-align: left; padding-left: 0.95pt">Net loss</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(473,147</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(80,920</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">(554,067</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--CreditsCardsPayable_i01_zUoUUvMHw4n9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Credits cards payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">5,083</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--AccruedLiabilities_zHVfwsyyBZg2" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Accrued liabilities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">140,845</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">140,844</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--IncreaseDecreaseInInterestPayable_zI1WfdJAWW51" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Accrued interest payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">43,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">16,274</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,399</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--IncreaseDecreaseInAccruedInterestPayableRelatedParty_zVwc4P5kXzX" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Accrued interest payable - related party</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">50,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">50,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NetCashProvidedByUsedInOperatingActivities_zFQrJR7qOPZ1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Net cash used in operating activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(289,177</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">139,806</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(149,371</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z1ZNaMDND76k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">CASH FLOWS FROM FINANCING ACTIVITIES RESTATEMENTS</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_407_ecustom--ProceedsFromConvertiblePromissoryNoteIssuance_i01_z4vCxYXSophf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Proceeds from convertible promissory note issuance</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">262,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">362,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--RepaymentsOfRelatedPartyAdvances_i01_znEnr4fZ8Qd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Repayment of related party advances</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(418,292</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(233</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(418,525</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--ProceedsFromSaleOfCommonStockStrata_i01_zG54gA3Y1NS7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">Proceeds from sale of common stock (Strata)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">100,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(40,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">60,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--NetCashProvidedByUsedInFinancingActivitie_i01_ztIBh4kGgK3g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">Net cash provided by financing activities</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">88,178</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">59,767</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">147,945</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_zODCRqofYXd9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.95pt">NET CHANGE IN CASH AND CASH EQUIVALENTS</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,629</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(1,426</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_z780iEcku6E7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 0.95pt">CASH AND CASH EQUIVALENTS, end of period</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,784</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">203</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,987</td><td style="text-align: left"> </td></tr> </table>

1784

203

1987

5083 5083 294243 -1 294242 429736 116274 546010 93627 -233 93394

7500215

-40000

7460215

-8555039

-80920

-8635959

1087950

2500

1090450

618803

31385

650188

164684

16085

180769

561254

20676

581930

774459

36761

811220

-305312

-65646

-370958

117835

15274

133109

-473147

-80920

-554067

-473147

-80920

-554067

-473147

-80920

-554067

5083 5083 140845 -1 140844 43125 16274 59399 50000 50000

-289177

139806

-149371

262500 100000 362500 -418292 -233 -418525 100000 -40000 60000 88178 59767 147945

-1629

203

-1426

1784

203

1987

NOTE 4 – SUMMARY OF SIGNIFCANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year end is December 31st. Reportable Operating Segments The Company operates its digital marketing business as a single segment business. We consider a combination of factors when evaluating the composition of potential reportable segments, including the results regularly provided to our Chief Executive Officer, who is our chief operating decision maker (“CODM”), economic characteristics of our digital marketing services offered, classes of clients (when applicable), geographic considerations (e.g. United States versus the rest of the world), and regulatory environment considerations (if applicable). Development Stage Company The Company is a development stage company as defined in Accounting Standards Codification (“ASC”) 915 “Development Stage Entities.” The Company is devoting substantially all of its efforts on establishing the business and generating sufficient revenue to support its ongoing operations. All losses accumulated since inception have been considered as part of the Company’s development stage activities. The Company has elected to adopt application of Accounting Standards Update (“ASU”) No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates include the valuation of share-based compensation, embedded derivatives within convertible note issuances, and allowance against deferred tax assets. Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents for purposes of these financial statements. The Company had no cash equivalents as of December 31, 2025 and 2024. Interest-bearing cash deposits maintained by financial institutions in the United States of America are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to a maximum of $250,000. Interest bearing deposits in excess of FDIC insured limits are uninsured and unrecoverable in the event a financial institution the Company has a deposit relationship with becomes insolvent. The Company manages uninsured deposit risk by 1) investing in government backed securities and holding such investments to maturity and 2) investing in a series of certificates of deposit at amounts below the FDIC limit at other financial institutions. The Company had no cash balances in excess of FDIC limits as of December 31, 2025 or 2024. Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable is recorded net of an allowance for doubtful accounts, if needed. The Company considers any changes to the financial condition of its financial institutions used and any other external market factors that could impact the collectability of its receivables in the determination of its allowance for doubtful accounts. The Company does not have significant accounts receivable due to their billing practices which require upfront payment for services on or before the first of each month. Accordingly, the Company does not expect to have write-offs or adjustments to accounts receivable which could have a material adverse effect on its financial position, results of operations or cash flows as the portion which is deemed uncollectible is already taken into account when the revenue is recognized. Property and Equipment The Company’s primary property and equipment consists of office equipment. Property and equipment is recorded at historical cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs that do not extend the life of property and equipment are charged to operating expense as incurred. Depreciation of property and equipment is computed under the straight line method of depreciation over the assets estimated useful life. Upon sale or retirement of equipment, the related cost and accumulated depreciation are removed, and any gain or loss is reflected in the statement of operations and cash proceeds, if any, are reflected in the statement of cash flows from investing activities. Intangible Assets The Company’s primary intangible assets consist of website development costs and internally developed software used to deliver digital marketing services. The Company expenses website and internally developed software costs incurred during the planning and content development phases of development. The Company expenses hosting costs incurred during all stages of development. The Company capitalizes all costs incurred during active development of the application and infrastructure and graphics, including acquired technology stacks. Software related intangible assets are amortized using the straight-line method over an estimated economic life of three (3) to five (5) years. The Company’s most significant intangible asset is software acquired in connection with the HomeQ technology stack purchase in 2024. The Company will complete the remaining development when additional capital is raised to bring the technology to market as intended. Impairment of Long-Lived Assets Long lived assets (including intangible assets) are reviewed by the Company’s management when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets to be held and used in measured by comparing the carrying amount of an asset or asset group to estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of an asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset or asset group exceeds the estimated fair value of the asset or asset group. Long-lived assets to be disposed of by sale are reported at the lower of their carrying amounts or their estimated fair values less costs to sell and are not depreciated. There were no impairments of long lived assets during the year ended December 31, 2025. Fair Value of Financial Instruments The Company accounts for certain assets and liabilities at fair value. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. The Company categorizes each of our fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">§</td><td>Level 1 – inputs are based upon unadjusted quoted prices for identical instruments in active markets. Level 1 investments include U.S. government securities, common and preferred stock, and mutual funds. Level 1 assets and liabilities include those actively traded on exchanges. Level 1 inputs are used to determine the value of shares issued as an inducement in connection with the issuance of convertible debt structures. </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">§</td><td>Level 2 – inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit spreads, foreign exchange rates, and forward and spot prices for currencies. Level 2 inputs are used to determine the fair value of preferred issued for no consideration if there is a prior market transaction.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">§</td><td>Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Level 3 inputs are used to determine the value of stock warrants, if applicable. </td></tr></table> The estimated fair value of certain financial instruments, including accounts receivable, working capital funding loans, accounts payable and accrued expenses, are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The Company’s principal transactions subject to fair value estimates are share based compensation (Level 1) and stock warrants (Level 2). Convertible Debt The Company has historically entered into short term convertible debt agreements which include additional inducements including stock, warrants and common stock conversion features. Convertible debt issuances provide bridge capital in between equity raises. Conversion features that appear in convertible notes issued by the Company are accounted for as described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 13.5pt"></td><td style="width: 22.5pt">·</td><td>Stock Consideration. The Company treats the issuance of shares of common stock in connection with the issuance of convertible debt as a debt discount, which is recorded as a contra-liability against the debt and amortizes the balance over the life of the underlying debt as amortization of debt discount expense which is included in the caption “interest expense” in the statement of operations. The offset to contra-liability is recorded as additional paid in capital if the stock consideration is not treated as a derivative. The Company determines the value of stock issued in connection with convertible debt based on quoted market prices for the Company’s common stock which is a Level 1 fair value measurement. During the year ended December 31, 2025, the Company did not issue additional consideration to its convertible noteholder. During the year ended December 31, 2024, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20241231__srt--TitleOfIndividualAxis__custom--ConvertibleNoteholderMember_pd" title="Stock issued as consideration convertible debt">50,000 shares of common stock as additional consideration to its convertible noteholder (see Note 7). </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 13.5pt"></td><td style="width: 22.5pt">·</td><td>Warrants. The Company treats the issuance of shares of common stock in connection with the issuance of convertible debt as a debt discount, which is recorded as a contra-liability against the debt and amortizes the balance over the life of the underlying debt as amortization of debt discount expense which is included in the caption “interest expense” in the statement of operations. The offset to contra-liability is recorded as additional paid in capital if the stock consideration is not treated as a derivative. The Company determines the value of warrants issued in connection with convertible debt using a Black Scholes option pricing model which is a Level 2 fair value measurement. During the year ended December 31, 2025 and 2024, there were no warrants issued as an inducement for a convertible debt issuance. </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 13.5pt"></td><td style="width: 22.5pt">·</td><td>Embedded Derivatives. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, then the Company will estimate the fair value of the convertible debt derivative using the Black Scholes method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. During the year ended December 31, 2025 and 2024, there were no embedded derivatives identified. </td></tr></table> If the conversion feature does not qualify for derivative treatment, the convertible debt is treated as traditional debt. Warrants The Company may issue warrants as additional consideration when issuing convertible note financing as a bridge loan in between equity raises. The Company issues detachable freestanding warrants to purchase common stock for cash. The Company does not issue warrants or other financial instruments indexed to the Company’s stock, change of control or any other factor not closely related to the warrant. The Company uses the Black-Scholes option pricing model (“Binomial Model”) to value warrants issued in connection with capital raise transactions. The estimated fair value of a warrant is determined using Level 2 inputs. Inherent in a binomial options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its common stock based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates as zero. Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed. The Company filed its federal corporate tax returns since inception. Revenue from Contracts with Customers The Company’s performance obligation, associated with digital marketing solutions generally consist of the promise to deliver digital marketing services. Digital marketing solutions are delivered as a service and as such the performance obligation is complete once marketing tools or solutions are made available to the customer, or as determined by the specific terms of the contract, if applicable. The Company charges its clients a fixed monthly retainer for its services and such retainer is automatically renewed on a monthly basis on the first of the month unless cancelled by the client in accordance with the terms of the service agreement. If any customer pays for digital marketing services in advance, those payments are initially recorded as deferred revenue and then recognized as revenue when digital marketing services are delivered. As of December 31, 2025 and 2024, the Company had no deferred revenue recorded. The Company’s standard sales terms generally do not generally allow for a right of return due to the nature of digital marketing services. After completion of the Company’s performance obligation, there is an unconditional right to consideration as outlined in the contract. Revenue is recognized when performance obligations under the terms of the contracts with customers are satisfied. The Company offers three digital marketing solutions within its single segment business. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">1.</td><td style="text-align: justify">Tradigital Partners - White-Label Digital Marketing Solutions for Ad Agencies. Tradigital Partners is a specialized white-label digital marketing service designed exclusively for advertising agencies to partner their traditional campaigns with digital. This solution allows agencies to expand their service offerings by providing cutting-edge digital marketing solutions under their own brand, without the need for in-house expertise or infrastructure.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">2.</td><td style="text-align: justify">Put-Thru - Enterprise-Grade Digital Marketing, Scaled for SMBs. Put-Thru is a digital marketing tech stack designed specifically for small and medium-sized businesses (SMBs). Unlike enterprise-level marketing platforms that require significant investment and expertise, Put-Thru delivers powerful digital advertising solutions at an affordable price point, helping SMBs compete with larger brands.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">3.</td><td style="text-align: justify">Pickpocket - DIY Digital Marketing Platform for Small Business Owners. Pickpocket is a do-it-yourself (DIY) digital marketing platform built for small business owners who want to take control of their advertising efforts while cutting out the waste of audiences that don’t make sense for their product or service. Designed for businesses with annual revenues between $500,000 and $5 million, Pickpocket leverages behavior-based ID technology to help users build ideal customer profiles and directly target potential buyers through their mobile devices. The main goal of Pickpocket is to directly target your competitors. Although fully developed, Pickpocket has not yet generated revenue, presenting an opportunity for future monetization strategies, including subscriptions, performance-based pricing, or value-added services.</td></tr></table> Adhoc marketing services are available on a fee for service basis and include email marketing, automated marketing, content marketing, social media content creation, digital production marketing, branding standards, logo creation, website creature, brochure creation, print marketing, targeted print campaigns, Google and Bind display ads, Google and Bing pay per click campaigns, Google local service ads, Test (SMS) campaigns, search engine optimization, blog creation, voice marketing, radio commercial creation, influencer marketing collaboration and proximity marketing. Advertising, Marketing and Promotion Costs The Company expenses advertising, marketing and promotion costs related to its digital marketing offerings in the period in which the expenditure is incurred. Digital marketing services will be promoted through recognized social media networks and other marketing channels, and at targeted events. During the years ended December 31, 2025 and 2024, the Company incurred website, general marketing, advertising, branding and promotion costs of $180,769 and $179,616, respectively. Capital Raise Promotion Costs The Company expenses capital raise costs in the period in which the expenditure is incurred. Promotion expenses include digital investor website and processing platform fees, investor relations and related advisory fees, marketing and promotion campaigns to promote the Company’s equity raise. During the years ended December 31, 2025 and 2024, the Company incurred capital raise promotion costs of $29,164 and $29,610, respectively. Share-Based Compensation Share-based compensation is accounted for based on the requirements of ASC 718 – “Compensation–Stock Compensation”, which requires recognition in the financial statements of the cost of employee, non-employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Share-based compensation is recorded in the statement of operations. Issuances of share-based compensation to date did not include any service performance element and as such equity awards were expensed and reported as share based compensation in the statement of operations when granted to recipients. Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with FASB ASC 260 “Earnings per Share (EPS)”. EPS is computed by dividing net income or loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period. Diluted EPS excludes all potential common shares if their effect is anti-dilutive (See Note 12). New Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (“Topic 740”): Improvements to Income Tax Disclosures. This ASU is intended to enhance the transparency and decision usefulness of income tax disclosures, primarily related to standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and can be applied either prospectively or retrospectively. The Company has adopted this ASU for the fiscal year 2025 and its adoption did not have a material impact on its financial statements. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU is intended to enhance transparency of income statement disclosures primarily through additional disaggregation of relevant expense captions. In January 2025, the FASB issued ASU No. 2025-01, which revises the effective date of ASU No. 2024-03, to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The ASU allows prospective or retrospective application. The Company is currently evaluating the impact of this ASU on its financial statement presentation and disclosures and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2027. In November 2024, the FASB issued ASU 2024-04, Debt – Debt with Conversion and Other Options (Subtopic 470-20). The amendments in this ASU clarify the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. The amendments in this ASU are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06. The amendments in this ASU permit an entity to apply the new guidance on either a prospective or a retrospective basis. The Company is currently evaluating the impact of this ASU on its financial statements and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2026. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. This ASU is intended to simplify the capitalization guidance by removing all references to software development project stages so that the guidance is neutral to different software development methods. The amendments in this ASU are effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, with early adoption permitted. The amendments in this update permit an entity to apply the new guidance using a prospective, retrospective or modified transition approach. The Company is currently evaluating the impact of this ASU on its financial statements and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2028. In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270) Narrow-Scope Improvements. which is intended to improve the navigability of the guidance in ASC 270, Interim Reporting, and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The Company is currently evaluating the impact of this ASU on its financial statements and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2028. The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company, except for those cited above.

Basis of Presentation The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America. The Company’s fiscal year end is December 31st.

Reportable Operating Segments The Company operates its digital marketing business as a single segment business. We consider a combination of factors when evaluating the composition of potential reportable segments, including the results regularly provided to our Chief Executive Officer, who is our chief operating decision maker (“CODM”), economic characteristics of our digital marketing services offered, classes of clients (when applicable), geographic considerations (e.g. United States versus the rest of the world), and regulatory environment considerations (if applicable).

Development Stage Company The Company is a development stage company as defined in Accounting Standards Codification (“ASC”) 915 “Development Stage Entities.” The Company is devoting substantially all of its efforts on establishing the business and generating sufficient revenue to support its ongoing operations. All losses accumulated since inception have been considered as part of the Company’s development stage activities. The Company has elected to adopt application of Accounting Standards Update (“ASU”) No. 2014-10, Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements. Upon adoption, the Company no longer presents or discloses inception-to-date information and other remaining disclosure requirements of Topic 915.

Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date the financial statements and the reported amount of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company’s significant estimates include the valuation of share-based compensation, embedded derivatives within convertible note issuances, and allowance against deferred tax assets.

Cash and Cash Equivalents The Company considers all highly liquid investments with original maturities of three months or less to be cash equivalents for purposes of these financial statements. The Company had no cash equivalents as of December 31, 2025 and 2024. Interest-bearing cash deposits maintained by financial institutions in the United States of America are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to a maximum of $250,000. Interest bearing deposits in excess of FDIC insured limits are uninsured and unrecoverable in the event a financial institution the Company has a deposit relationship with becomes insolvent. The Company manages uninsured deposit risk by 1) investing in government backed securities and holding such investments to maturity and 2) investing in a series of certificates of deposit at amounts below the FDIC limit at other financial institutions. The Company had no cash balances in excess of FDIC limits as of December 31, 2025 or 2024.

250000

Accounts Receivable and Allowance for Doubtful Accounts Accounts receivable is recorded net of an allowance for doubtful accounts, if needed. The Company considers any changes to the financial condition of its financial institutions used and any other external market factors that could impact the collectability of its receivables in the determination of its allowance for doubtful accounts. The Company does not have significant accounts receivable due to their billing practices which require upfront payment for services on or before the first of each month. Accordingly, the Company does not expect to have write-offs or adjustments to accounts receivable which could have a material adverse effect on its financial position, results of operations or cash flows as the portion which is deemed uncollectible is already taken into account when the revenue is recognized.

Property and Equipment The Company’s primary property and equipment consists of office equipment. Property and equipment is recorded at historical cost. Expenditures for major additions and betterments are capitalized. Maintenance and repairs that do not extend the life of property and equipment are charged to operating expense as incurred. Depreciation of property and equipment is computed under the straight line method of depreciation over the assets estimated useful life. Upon sale or retirement of equipment, the related cost and accumulated depreciation are removed, and any gain or loss is reflected in the statement of operations and cash proceeds, if any, are reflected in the statement of cash flows from investing activities.

Intangible Assets The Company’s primary intangible assets consist of website development costs and internally developed software used to deliver digital marketing services. The Company expenses website and internally developed software costs incurred during the planning and content development phases of development. The Company expenses hosting costs incurred during all stages of development. The Company capitalizes all costs incurred during active development of the application and infrastructure and graphics, including acquired technology stacks. Software related intangible assets are amortized using the straight-line method over an estimated economic life of three (3) to five (5) years. The Company’s most significant intangible asset is software acquired in connection with the HomeQ technology stack purchase in 2024. The Company will complete the remaining development when additional capital is raised to bring the technology to market as intended.

P3Y

P5Y

Impairment of Long-Lived Assets Long lived assets (including intangible assets) are reviewed by the Company’s management when there is evidence that events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. Recoverability of assets to be held and used in measured by comparing the carrying amount of an asset or asset group to estimated undiscounted future cash flows expected to be generated by the asset or asset group. If the carrying amount of an asset or asset group exceeds its estimated future cash flows, an impairment charge is recognized for the amount by which the carrying amount of the asset or asset group exceeds the estimated fair value of the asset or asset group. Long-lived assets to be disposed of by sale are reported at the lower of their carrying amounts or their estimated fair values less costs to sell and are not depreciated. There were no impairments of long lived assets during the year ended December 31, 2025.

-0

Fair Value of Financial Instruments The Company accounts for certain assets and liabilities at fair value. The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. The Company categorizes each of our fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety. These levels are: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">§</td><td>Level 1 – inputs are based upon unadjusted quoted prices for identical instruments in active markets. Level 1 investments include U.S. government securities, common and preferred stock, and mutual funds. Level 1 assets and liabilities include those actively traded on exchanges. Level 1 inputs are used to determine the value of shares issued as an inducement in connection with the issuance of convertible debt structures. </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">§</td><td>Level 2 – inputs are based upon quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-based valuation techniques (e.g. the Black-Scholes model) for which all significant inputs are observable in the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable, these models project future cash flows and discount the future amounts to a present value using market-based observable inputs including interest rate curves, credit spreads, foreign exchange rates, and forward and spot prices for currencies. Level 2 inputs are used to determine the fair value of preferred issued for no consideration if there is a prior market transaction.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">§</td><td>Level 3 – inputs are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models. Level 3 inputs are used to determine the value of stock warrants, if applicable. </td></tr></table> The estimated fair value of certain financial instruments, including accounts receivable, working capital funding loans, accounts payable and accrued expenses, are carried at historical cost basis, which approximates their fair values because of the short-term nature of these instruments. The Company’s principal transactions subject to fair value estimates are share based compensation (Level 1) and stock warrants (Level 2).

Convertible Debt The Company has historically entered into short term convertible debt agreements which include additional inducements including stock, warrants and common stock conversion features. Convertible debt issuances provide bridge capital in between equity raises. Conversion features that appear in convertible notes issued by the Company are accounted for as described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 13.5pt"></td><td style="width: 22.5pt">·</td><td>Stock Consideration. The Company treats the issuance of shares of common stock in connection with the issuance of convertible debt as a debt discount, which is recorded as a contra-liability against the debt and amortizes the balance over the life of the underlying debt as amortization of debt discount expense which is included in the caption “interest expense” in the statement of operations. The offset to contra-liability is recorded as additional paid in capital if the stock consideration is not treated as a derivative. The Company determines the value of stock issued in connection with convertible debt based on quoted market prices for the Company’s common stock which is a Level 1 fair value measurement. During the year ended December 31, 2025, the Company did not issue additional consideration to its convertible noteholder. During the year ended December 31, 2024, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20241231__srt--TitleOfIndividualAxis__custom--ConvertibleNoteholderMember_pd" title="Stock issued as consideration convertible debt">50,000 shares of common stock as additional consideration to its convertible noteholder (see Note 7). </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 13.5pt"></td><td style="width: 22.5pt">·</td><td>Warrants. The Company treats the issuance of shares of common stock in connection with the issuance of convertible debt as a debt discount, which is recorded as a contra-liability against the debt and amortizes the balance over the life of the underlying debt as amortization of debt discount expense which is included in the caption “interest expense” in the statement of operations. The offset to contra-liability is recorded as additional paid in capital if the stock consideration is not treated as a derivative. The Company determines the value of warrants issued in connection with convertible debt using a Black Scholes option pricing model which is a Level 2 fair value measurement. During the year ended December 31, 2025 and 2024, there were no warrants issued as an inducement for a convertible debt issuance. </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 13.5pt"></td><td style="width: 22.5pt">·</td><td>Embedded Derivatives. If the conversion feature within convertible debt meets the requirements to be treated as a derivative, then the Company will estimate the fair value of the convertible debt derivative using the Black Scholes method upon the date of issuance. If the fair value of the convertible debt derivative is higher than the face value of the convertible debt, the excess is immediately recognized as interest expense. Otherwise, the fair value of the convertible debt derivative is recorded as a liability with an offsetting amount recorded as a debt discount, which offsets the carrying amount of the debt. The convertible debt derivative is revalued at the end of each reporting period and any change in fair value is recorded as a gain or loss in the statement of operations. The debt discount is amortized through interest expense over the life of the debt. During the year ended December 31, 2025 and 2024, there were no embedded derivatives identified. </td></tr></table> If the conversion feature does not qualify for derivative treatment, the convertible debt is treated as traditional debt.

50000

0 0 0 0

Warrants The Company may issue warrants as additional consideration when issuing convertible note financing as a bridge loan in between equity raises. The Company issues detachable freestanding warrants to purchase common stock for cash. The Company does not issue warrants or other financial instruments indexed to the Company’s stock, change of control or any other factor not closely related to the warrant. The Company uses the Black-Scholes option pricing model (“Binomial Model”) to value warrants issued in connection with capital raise transactions. The estimated fair value of a warrant is determined using Level 2 inputs. Inherent in a binomial options pricing model are assumptions related to expected share-price volatility, expected life, risk-free interest rate and dividend yield. The Company estimates the volatility of its common stock based on historical volatility that matches the expected remaining life of the warrants. The risk-free interest rate is based on the U.S. Treasury zero-coupon yield curve on the grant date for a maturity similar to the expected remaining life of the warrants. The expected life of the warrants is assumed to be equivalent to their remaining contractual term. The dividend rate is based on the historical rate, which the Company anticipates as zero.

Income Taxes The Company accounts for income taxes pursuant to the provision of ASC 740-10, “Accounting for Income Taxes” (“ASC 740-10”), which requires, among other things, an asset and liability approach to calculating deferred income taxes. The asset and liability approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the carrying amounts and the tax bases of assets and liabilities. A valuation allowance is provided to offset any net deferred tax assets for which management believes it is more likely than not that the net deferred asset will not be realized. The Company follows the provision of ASC 740-10 related to Accounting for Uncertain Income Tax Positions. When tax returns are filed, there may be uncertainty about the merits of positions taken or the amount of the position that would be ultimately sustained. In accordance with the guidance of ASC 740-10, the benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. Tax positions taken are not offset or aggregated with other positions. Tax positions that meet the more likely than not recognition threshold are measured at the largest amount of tax benefit that is more than 50 percent likely of being realized upon settlement with the applicable taxing authority. The portion of the benefit associated with tax positions taken that exceed the amount measured as described above should be reflected as a liability for uncertain tax benefits in the accompanying balance sheet along with any associated interest and penalties that would be payable to the taxing authorities upon examination. The Company believes its tax positions are all more likely than not to be upheld upon examination. As such, the Company has not recorded a liability for uncertain tax benefits. The federal and state income tax returns of the Company are subject to examination by the IRS and state taxing authorities, generally for three years after they are filed. The Company filed its federal corporate tax returns since inception.

Revenue from Contracts with Customers The Company’s performance obligation, associated with digital marketing solutions generally consist of the promise to deliver digital marketing services. Digital marketing solutions are delivered as a service and as such the performance obligation is complete once marketing tools or solutions are made available to the customer, or as determined by the specific terms of the contract, if applicable. The Company charges its clients a fixed monthly retainer for its services and such retainer is automatically renewed on a monthly basis on the first of the month unless cancelled by the client in accordance with the terms of the service agreement. If any customer pays for digital marketing services in advance, those payments are initially recorded as deferred revenue and then recognized as revenue when digital marketing services are delivered. As of December 31, 2025 and 2024, the Company had no deferred revenue recorded. The Company’s standard sales terms generally do not generally allow for a right of return due to the nature of digital marketing services. After completion of the Company’s performance obligation, there is an unconditional right to consideration as outlined in the contract. Revenue is recognized when performance obligations under the terms of the contracts with customers are satisfied. The Company offers three digital marketing solutions within its single segment business. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">1.</td><td style="text-align: justify">Tradigital Partners - White-Label Digital Marketing Solutions for Ad Agencies. Tradigital Partners is a specialized white-label digital marketing service designed exclusively for advertising agencies to partner their traditional campaigns with digital. This solution allows agencies to expand their service offerings by providing cutting-edge digital marketing solutions under their own brand, without the need for in-house expertise or infrastructure.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">2.</td><td style="text-align: justify">Put-Thru - Enterprise-Grade Digital Marketing, Scaled for SMBs. Put-Thru is a digital marketing tech stack designed specifically for small and medium-sized businesses (SMBs). Unlike enterprise-level marketing platforms that require significant investment and expertise, Put-Thru delivers powerful digital advertising solutions at an affordable price point, helping SMBs compete with larger brands.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">3.</td><td style="text-align: justify">Pickpocket - DIY Digital Marketing Platform for Small Business Owners. Pickpocket is a do-it-yourself (DIY) digital marketing platform built for small business owners who want to take control of their advertising efforts while cutting out the waste of audiences that don’t make sense for their product or service. Designed for businesses with annual revenues between $500,000 and $5 million, Pickpocket leverages behavior-based ID technology to help users build ideal customer profiles and directly target potential buyers through their mobile devices. The main goal of Pickpocket is to directly target your competitors. Although fully developed, Pickpocket has not yet generated revenue, presenting an opportunity for future monetization strategies, including subscriptions, performance-based pricing, or value-added services.</td></tr></table> Adhoc marketing services are available on a fee for service basis and include email marketing, automated marketing, content marketing, social media content creation, digital production marketing, branding standards, logo creation, website creature, brochure creation, print marketing, targeted print campaigns, Google and Bind display ads, Google and Bing pay per click campaigns, Google local service ads, Test (SMS) campaigns, search engine optimization, blog creation, voice marketing, radio commercial creation, influencer marketing collaboration and proximity marketing.

Advertising, Marketing and Promotion Costs The Company expenses advertising, marketing and promotion costs related to its digital marketing offerings in the period in which the expenditure is incurred. Digital marketing services will be promoted through recognized social media networks and other marketing channels, and at targeted events. During the years ended December 31, 2025 and 2024, the Company incurred website, general marketing, advertising, branding and promotion costs of $180,769 and $179,616, respectively.

180769

179616

Capital Raise Promotion Costs The Company expenses capital raise costs in the period in which the expenditure is incurred. Promotion expenses include digital investor website and processing platform fees, investor relations and related advisory fees, marketing and promotion campaigns to promote the Company’s equity raise. During the years ended December 31, 2025 and 2024, the Company incurred capital raise promotion costs of $29,164 and $29,610, respectively. 29164 29610

Share-Based Compensation Share-based compensation is accounted for based on the requirements of ASC 718 – “Compensation–Stock Compensation”, which requires recognition in the financial statements of the cost of employee, non-employee and director services received in exchange for an award of equity instruments over the period the employee or director is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of employee and director services received in exchange for an award based on the grant-date fair value of the award. Share-based compensation is recorded in the statement of operations. Issuances of share-based compensation to date did not include any service performance element and as such equity awards were expensed and reported as share based compensation in the statement of operations when granted to recipients.

Basic and Diluted Net Loss Per Share The Company computes net loss per share in accordance with FASB ASC 260 “Earnings per Share (EPS)”. EPS is computed by dividing net income or loss available to common shareholders by the weighted average number of outstanding common shares during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period. Diluted EPS excludes all potential common shares if their effect is anti-dilutive (See Note 12).

New Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09, Income Taxes (“Topic 740”): Improvements to Income Tax Disclosures. This ASU is intended to enhance the transparency and decision usefulness of income tax disclosures, primarily related to standardization and disaggregation of rate reconciliation categories and income taxes paid by jurisdiction. The guidance is effective for fiscal years beginning after December 15, 2024, with early adoption permitted, and can be applied either prospectively or retrospectively. The Company has adopted this ASU for the fiscal year 2025 and its adoption did not have a material impact on its financial statements. In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU is intended to enhance transparency of income statement disclosures primarily through additional disaggregation of relevant expense captions. In January 2025, the FASB issued ASU No. 2025-01, which revises the effective date of ASU No. 2024-03, to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027, with early adoption permitted. The ASU allows prospective or retrospective application. The Company is currently evaluating the impact of this ASU on its financial statement presentation and disclosures and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2027. In November 2024, the FASB issued ASU 2024-04, Debt – Debt with Conversion and Other Options (Subtopic 470-20). The amendments in this ASU clarify the requirements for determining whether certain settlements of convertible debt instruments should be accounted for as an induced conversion. The amendments in this ASU are effective for all entities for annual reporting periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted for all entities that have adopted the amendments in ASU 2020-06. The amendments in this ASU permit an entity to apply the new guidance on either a prospective or a retrospective basis. The Company is currently evaluating the impact of this ASU on its financial statements and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2026. In September 2025, the FASB issued ASU 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software. This ASU is intended to simplify the capitalization guidance by removing all references to software development project stages so that the guidance is neutral to different software development methods. The amendments in this ASU are effective for annual reporting periods beginning after December 15, 2027, and interim reporting periods within those annual reporting periods, with early adoption permitted. The amendments in this update permit an entity to apply the new guidance using a prospective, retrospective or modified transition approach. The Company is currently evaluating the impact of this ASU on its financial statements and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2028. In December 2025, the FASB issued ASU 2025-11, Interim Reporting (Topic 270) Narrow-Scope Improvements. which is intended to improve the navigability of the guidance in ASC 270, Interim Reporting, and clarify when it applies. Under the amendments, an entity is subject to ASC 270 if it provides interim financial statements and notes in accordance with GAAP. ASU 2025-11 also addresses the form and content of such financial statements, interim disclosures requirements, and establishes a principle under which an entity must disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, and early adoption is permitted. The Company is currently evaluating the impact of this ASU on its financial statements and plans to adopt this pronouncement beginning with its fiscal year beginning January 1, 2028. The FASB issues ASUs to amend the authoritative literature in ASC. There have been a number of ASUs to date that amend the original text of ASC. The Company believes those issued to date either (i) provide supplemental guidance, (ii) are technical corrections, (iii) are not applicable to the Company or (iv) are not expected to have a significant impact on the Company, except for those cited above.

NOTE 5 – RELATED PARTY TRANSACTIONS Employment Agreement On January 1, 2021, the Company entered into a 1-year employment agreement (“Agreement”) with Mr. Jason Wood, the Company’s Chief Executive Officer (“CEO”). The Agreement renews automatically on an annual basis. If the CEO is terminated without cause, then the remaining current contract year shall be paid upon termination. The Company currently pays the CEO’s personal expenses in lieu of a direct salary. Compensation paid to the CEO is set forth below: <table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfEmploymentAgreementTableTexTBlock_zKkDhIgWb6D6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of employment agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Base salary paid</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Automobile lease payments</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,901</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">31,185</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Personal expenses paid on behalf of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,400</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,960</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest Accrued or Paid on related party payable to CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--InterestAccruedOrPaidOnRelatedPartyPayableToCeoMember_pp0p" title="Total">50,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20240101__20241231__us-gaap--RelatedPartyTransactionAxis__custom--InterestAccruedOrPaidOnRelatedPartyPayableToCeoMember_pp0p" title="Total">50,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-cash compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,391</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Health insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Apartment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,327</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,704</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 3.5pt; padding-left: 9pt">Total</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">61,628</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">138,240</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table> All compensation paid to the CEO was classified as officer compensation within general and administrative expense in the statement of operations. Related Party Notes Payable (Pickpocket) On January 13, 2021, the Company entered into a share purchase agreement with the Company’s CEO to acquire an 80% equity interest in Pickpocket Inc. (“Pickpocket”) for a purchase price of $1 million and paid consideration in the form of a promissory note bearing simple interest at a rate of 5% per annum. As of the date of acquisition, Pickpocket did not have any operations or significant assets. Upon acquisition, the Company expensed the purchase price as compensation to the officer. The transaction was accounted for on a carryover basis as the CEO was the controlling shareholder in both entities. As of December 31, 2025 and 2024, the Company has accrued interest of $150,000 and $100,000, respectively, included within accrued interest payable – related party on the accompanying balance sheet. Executive Officer Advances to the Company (Related Party Advances) The Company’s CEO and COO provided unsecured credit advances to the Company to fund operations in between financing rounds. These advances do not incur interest and are due on demand. During the year ended December 31, 2025, the CEO repaid two working capital loans totaling $44,914 on behalf of the Company (See Note 6, table footnotes 1 and 2). As of December 31, 2025 and 2024, unpaid credit advances were $93,394 and $295,669, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--ScheduleOfEmploymentAgreementTableTexTBlock_zKkDhIgWb6D6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of employment agreement</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap; text-align: center"> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Base salary paid</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left">Automobile lease payments</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">5,901</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">31,185</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Personal expenses paid on behalf of CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,400</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">21,960</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest Accrued or Paid on related party payable to CEO</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--InterestAccruedOrPaidOnRelatedPartyPayableToCeoMember_pp0p" title="Total">50,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--EmployeeBenefitsAndShareBasedCompensation_c20240101__20241231__us-gaap--RelatedPartyTransactionAxis__custom--InterestAccruedOrPaidOnRelatedPartyPayableToCeoMember_pp0p" title="Total">50,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-cash compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,391</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Health insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt">Apartment</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">4,327</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">23,704</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 3.5pt; padding-left: 9pt">Total</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">61,628</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">138,240</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table>

5901

31185

1400

21960

50000

10391

1000

4327

23704

61628

138240

0.80

1000000

0.05

150000 100000

44914

93394 295669

NOTE 6 – DEBT AGREEMENTS Working Capital Funding Loans The Company finances short term working capital requirements in between capital raises by entering into secured borrowing agreements for which future receivables are pledged to repay these short-term obligations. Funding is generally nonrecourse one-time fixed amount financing arrangements and contain a performance and personal guarantee by the CEO and COO. Repayments are made generally on a weekly basis out of available daily deposits until the financing has been repaid in full. Future sales of revenues are not within the scope of ASC 860 (Transfers and Servicing of Financial Assets), as such these arrangements are accounted for under ASC 470 (Debt) as short term secured credit facilities. Accordingly, these secured borrowings are reported as short term financing on the balance sheet. Upon receipt of financing proceeds the Company recognizes a liability equal to the net proceeds received. Interest expense is recognized when payments are made under this arrangement. Interest is computed using the percentage purchased factor times the payment made under the agreement. Working capital funding loans consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfDebtTableTextBlock_zh3U5fBgI1pa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT AGREEMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of working capital funding loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">NewCo Capital Group Future Revenue Purchase Agreement dated March 3, 2023 (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">40,630</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Parkside Funding Group LLC Revenue Purchase Agreement dated August 3, 2023 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,284</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funding Futures Revenue Purchase Agreement dated February 27, 2024 (3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,982</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,982</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">ClearThink Capital Partners LLC (4)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 3.5pt; padding-left: 9pt">Total working capital funding loans</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">15,982</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">165,896</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F08_zyEmuXimuu1i" style="width: 0.25in; text-align: left">(1)</td><td id="xdx_F18_zLBUGT2Jri1j" style="text-align: left">On March 2, 2023, the Company entered into a future revenue purchase agreement and received proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ProceedsFromLoans_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Proceeds from loans">120,000 (net of underwriting and original fees of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--OtherUnderwritingExpense_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Underwriting and original fees">7,200) for which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--PaymentsForLoans_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Payments for loans">169,200 will be repaid in <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_ecustom--NumberOfInstallments_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_zUN0bNUAQEm7" title="Number of installments">36 weekly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Periodic payment">4,700, with a minimum payment of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pd" title="Interest rate">10% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO and COO. The percentage purchased factor representing interest expense under this arrangement was approximately 29.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay additional fees of 30% of the unpaid balance to cover legal fees required by the third party to pursue collection in the event of default. During the year ended December 31, 2025, the Company’s CEO advanced the Company $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_ecustom--RepaymentOfLoan_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Repayment of loan">5,630 to repay the loan in full.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F06_zca6m28kUCT5" style="width: 0.25in; text-align: left">(2)</td><td id="xdx_F1B_z2QqjRG7iYt8" style="text-align: left">On August 3, 2023, the Company entered into a future revenue purchase agreement and received proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ProceedsFromLoans_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Proceeds from loans">57,000 (net of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--OtherUnderwritingExpense_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Underwriting and original fees">3,000 in underwriting fees) for which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--PaymentsForLoans_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Payments for loans">84,000 will be repaid in weekly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Periodic payment">3,231 with a minimum payment of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pd" title="Interest rate">22% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO and COO. The percentage purchased factor representing interest expense under this arrangement was approximately 32.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay a fixed default penalty of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_ecustom--FixedDefaultPenalty_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Fixed default penalty">2,500 and additional fees of 33% of the unpaid balance to cover legal fees required to pursue collection in the event of default. As of December 31, 2023, the required payments were not made, and the Company was in default. On August 23, 2023, the Company entered into a Settlement Agreement and General Release with the lender to settle unpaid advances. During the year ended December 31, 2025, the Company’s CEO advanced the Company $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_ecustom--RepaymentOfLoan_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Repayment of loan">39,284 to repay the loan in full.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F07_zafLxRdTy2ec" style="width: 0.25in; text-align: left">(3)</td><td id="xdx_F12_zTk8hQnL46Ea" style="text-align: left">On February 27, 2024, the Company entered into a future revenue purchase agreement and received proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--ProceedsFromLoans_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Proceeds from loans">18,000 (net of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--OtherUnderwritingExpense_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Underwriting and original fees">2,000 in underwriting fees) for which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--PaymentsForLoans_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Payments for loans">29,980 will be repaid in daily installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Periodic payment">428, with a minimum payment of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pd" title="Interest rate">9% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO. The percentage purchased factor representing interest expense under this arrangement was approximately 66.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay a fixed default penalty of $2,500 or up to 25% of the unpaid balance to cover legal fees required to pursue collection in the event of default. During the year ended December 31, 2025, the Company partially repaid this funder loan.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F08_zyCjSmgId0Vi" style="width: 0.25in; text-align: left">(4)</td><td id="xdx_F1E_zslvNV0oo9u9" style="text-align: left">As more fully described in Note 10, Strata Purchase Agreement, the Company borrowed $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--OtherBorrowings_c20251231__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember_pp0p" title="Borrowing amount">87,500 in 2025 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--OtherBorrowings_c20241231__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember_pp0p" title="Borrowing amount">50,000 in 2024 (to cover operating expenses associated with the audit of the financial statements). On October 1, 2025, the Company entered into a convertible note agreement with ClearThink Capital Partners LLC to formalize the terms and conditions for the amounts borrowed.</td> </tr></table>

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfDebtTableTextBlock_zh3U5fBgI1pa" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - DEBT AGREEMENTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of working capital funding loans</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">NewCo Capital Group Future Revenue Purchase Agreement dated March 3, 2023 (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">-</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">40,630</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Parkside Funding Group LLC Revenue Purchase Agreement dated August 3, 2023 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,284</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Funding Futures Revenue Purchase Agreement dated February 27, 2024 (3)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,982</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">25,982</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">ClearThink Capital Partners LLC (4)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">50,000</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 3.5pt; padding-left: 9pt">Total working capital funding loans</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">15,982</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">165,896</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F08_zyEmuXimuu1i" style="width: 0.25in; text-align: left">(1)</td><td id="xdx_F18_zLBUGT2Jri1j" style="text-align: left">On March 2, 2023, the Company entered into a future revenue purchase agreement and received proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ProceedsFromLoans_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Proceeds from loans">120,000 (net of underwriting and original fees of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_906_eus-gaap--OtherUnderwritingExpense_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Underwriting and original fees">7,200) for which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_eus-gaap--PaymentsForLoans_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Payments for loans">169,200 will be repaid in <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_ecustom--NumberOfInstallments_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_zUN0bNUAQEm7" title="Number of installments">36 weekly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Periodic payment">4,700, with a minimum payment of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20230225__20230302__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pd" title="Interest rate">10% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO and COO. The percentage purchased factor representing interest expense under this arrangement was approximately 29.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay additional fees of 30% of the unpaid balance to cover legal fees required by the third party to pursue collection in the event of default. During the year ended December 31, 2025, the Company’s CEO advanced the Company $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90F_ecustom--RepaymentOfLoan_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreementMember_pp0p" title="Repayment of loan">5,630 to repay the loan in full.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F06_zca6m28kUCT5" style="width: 0.25in; text-align: left">(2)</td><td id="xdx_F1B_z2QqjRG7iYt8" style="text-align: left">On August 3, 2023, the Company entered into a future revenue purchase agreement and received proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_eus-gaap--ProceedsFromLoans_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Proceeds from loans">57,000 (net of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--OtherUnderwritingExpense_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Underwriting and original fees">3,000 in underwriting fees) for which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_907_eus-gaap--PaymentsForLoans_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Payments for loans">84,000 will be repaid in weekly installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_908_eus-gaap--DebtInstrumentPeriodicPayment_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Periodic payment">3,231 with a minimum payment of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pd" title="Interest rate">22% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO and COO. The percentage purchased factor representing interest expense under this arrangement was approximately 32.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay a fixed default penalty of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_903_ecustom--FixedDefaultPenalty_c20230725__20230803__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Fixed default penalty">2,500 and additional fees of 33% of the unpaid balance to cover legal fees required to pursue collection in the event of default. As of December 31, 2023, the required payments were not made, and the Company was in default. On August 23, 2023, the Company entered into a Settlement Agreement and General Release with the lender to settle unpaid advances. During the year ended December 31, 2025, the Company’s CEO advanced the Company $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90D_ecustom--RepaymentOfLoan_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement1Member_pp0p" title="Repayment of loan">39,284 to repay the loan in full.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F07_zafLxRdTy2ec" style="width: 0.25in; text-align: left">(3)</td><td id="xdx_F12_zTk8hQnL46Ea" style="text-align: left">On February 27, 2024, the Company entered into a future revenue purchase agreement and received proceeds of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90A_eus-gaap--ProceedsFromLoans_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Proceeds from loans">18,000 (net of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--OtherUnderwritingExpense_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Underwriting and original fees">2,000 in underwriting fees) for which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_90C_eus-gaap--PaymentsForLoans_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Payments for loans">29,980 will be repaid in daily installments of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_901_eus-gaap--DebtInstrumentPeriodicPayment_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pp0p" title="Periodic payment">428, with a minimum payment of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20240201__20240227__us-gaap--TypeOfArrangementAxis__custom--RevenuePurchaseAgreement2Member_pd" title="Interest rate">9% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO. The percentage purchased factor representing interest expense under this arrangement was approximately 66.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay a fixed default penalty of $2,500 or up to 25% of the unpaid balance to cover legal fees required to pursue collection in the event of default. During the year ended December 31, 2025, the Company partially repaid this funder loan.</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F08_zyCjSmgId0Vi" style="width: 0.25in; text-align: left">(4)</td><td id="xdx_F1E_zslvNV0oo9u9" style="text-align: left">As more fully described in Note 10, Strata Purchase Agreement, the Company borrowed $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_904_eus-gaap--OtherBorrowings_c20251231__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember_pp0p" title="Borrowing amount">87,500 in 2025 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIERFQlQgQUdSRUVNRU5UUyAoRGV0YWlscyBOYXJyYXRpdmUpAA__" id="xdx_905_eus-gaap--OtherBorrowings_c20241231__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember_pp0p" title="Borrowing amount">50,000 in 2024 (to cover operating expenses associated with the audit of the financial statements). On October 1, 2025, the Company entered into a convertible note agreement with ClearThink Capital Partners LLC to formalize the terms and conditions for the amounts borrowed.</td> </tr></table>

40630 49284 15982 25982 50000 15982 165896

120000

7200

169200

4700

0.10

5630

57000

3000

84000

3231

0.22

2500 39284

18000

2000

29980

428

0.09

87500

50000

NOTE 7 – CONVERTIBLE NOTE AGREEMENT As of December 31, 2025, the Company had five outstanding convertible debt agreements, of which four of these convertible debt agreements were entered into during the year ended December 31, 2025. Convertible debt outstanding consisted of the following issuances: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ConvertibleDebtTableTextBlock_zw6S3hCqeJKf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTE AGREEMENT (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of convertible note agreement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20251231_zSPlqOJ36RM2" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20241231_ztI0kmNmupJ" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr id="xdx_40B_ecustom--ConvertibleNote_iI_pp0d_maTCNz0xP_zDUvS1AsVkFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Convertible Note, dated April 25, 2023, fixed installments of $26,889, matured in June 2024 and currently in default (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">83,894</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">133,894</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ConvertibleNote1_iI_pp0d_maTCNz0xP_zJHbW8hK4Lf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible Note, dated September 30, 2025, lumpsum repayment at maturity on June 30, 2026 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleNote2_iI_pp0d_maTCNz0xP_z68UizgOB8S9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible Note, dated October 1, 2025, lumpsum repayment at matured on December 31, 2025 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,500</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ConvertibleNote3_iI_pp0d_maTCNz0xP_z7pRNIyowI8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible Note, dated November 6, 2025, lumpsum repayment at maturity on September 30, 2026 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ConvertibleNote4_iI_pp0d_maTCNz0xP_zQA7qAp2T9Vl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Convertible Note, dated December 17, 2025, fixed installments commencing June 15, 2026, matures on September 15, 2026 (3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">125,190</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--TotalConvertibleNote_iI_pp0d_mtTCNz0xP_maCNPBPzx8r_z7FKOKWYwEvf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 9pt">Total Convertible Note</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">471,584</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,894</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeductUnamortizedOriginalIssueDiscount_iNI_pp0d_di_msCNPBPzx8r_zOCTdfDjia44" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deduct: Unamortized Original Issue Discount (1)(2)(3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(60,750</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ConvertibleNotePrincipalBalancePayable_iTI_pp0d_mtCNPBPzx8r_maCNPCz3g9_zafyRzrjgQ5i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible Note principal balance payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">410,834</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,894</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleNoteInterestPayable_iI_pp0d_maCNPCz3g9_zEHiprWtvDhc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Add: Convertible Note interest payable (1)(2)(3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">135,176</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">75,777</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ConvertibleNotesPayableCurrent_iTI_pp0d_mtCNPCz3g9_zeBMQPV3xCx7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 3.5pt; padding-left: 9pt">Total Convertible Note payable</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">546,010</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">209,671</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F09_z3ygrVD6uuW4" style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">LGH Investments LLC. On April 25, 2023, the Company entered into a convertible debt agreement with a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_ecustom--OriginalIssueDiscountPercentage_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd">10% original issue discount (OID) on a face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_c20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">220,000; and an additional interest charge of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_ecustom--AdditionalInterestCharge_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">22,000 at the time of issuance. The fair value of common stock issued as an inducement was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_908_ecustom--FairValueOfCommonStockIssuedAsInducement_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">62,500 and recognized as an additional OID. The convertible dent agreement included a detachable warrant to purchase up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_ecustom--DetachableWarrantToPurchase_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd">200,000 shares of common stock at an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_ecustom--ExercisePrice_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd">5.00 per warrant, and a common stock conversion feature with a conversion rate of $1.50 per dollar of principal outstanding which was later decreased on January 29, 2024 to $0.50, as part of a debt modification to cure a default which occurred due to nonpayment. The conversion ratio modification did not substantively change the cash flows associated with the original Convertible Note; however, the modification resulted in a substantive change in the conversion feature. This modification of the conversion feature was accounted for as a debt extinguishment and a loss on extinguishment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240101__20241231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">11,408 was recognized during the year ended December 31, 2024. During the year ended December 31, 2024, the Company recorded default penalty interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_ecustom--PenaltyInterest_c20241231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">53,778 as a result of not paying in accordance with the terms and conditions of convertible debt agreement. On February 3, 2024, the noteholder converted $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--ConversionOfStockAmountConverted1_pp0d_c20240201__20240203__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zph3ShwszaDi" title="Conversion of stock, amount converted">50,000 in outstanding principal into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_901_eus-gaap--ConversionOfStockSharesIssued1_pp0d_c20240201__20240203__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zh0sjwQNnhVa" title="Conversion of stock, shares issued">100,000 shares of common stock. On October 28, 2025, the noteholder converted an additional $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_eus-gaap--ConversionOfStockAmountConverted1_pp0d_c20251027__20251028__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_z07EwbKGFOCd" title="Conversion of stock, amount converted">50,000 in outstanding principal into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eus-gaap--ConversionOfStockSharesIssued1_pp0d_c20251027__20251028__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zvaJkYLaePg" title="Conversion of stock, shares issued">100,000 shares of common stock. As of December 31, 2025, the fully amortized convertible debt payoff total was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_904_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zblqy0fNPyyf">159,671. This convertible debt is convertible into shares of common stock at the option of the noteholder. The potential common stock issuable upon conversation was approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zX5YQhADUTvl">319,342 common shares at December 31, 2025.</td> </tr></table> <div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F02_z73VARvkZdRc" style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">ClearThink Capital Partners LLC. The Company entered into three separate convertible debt agreements with the following terms and conditions:</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; 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">On September 30, 2025, the Company entered into a convertible debt agreement with a face value of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_c20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Principal amount">30,000 (including a <span id="xdx_90A_ecustom--OriginalIssueDiscountPercentage_c20250901__20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd" title="Original issue discount, percentage">20% OID) and additional interest of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20250901__20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd" title="Interest rate">15%, all of which is payable upon maturity on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250901__20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zllPiaQtJzBk" title="Maturity date">June 30, 2026. During the year ended December 31, 2025, the Company recognized $<span id="xdx_90B_ecustom--OriginalIssueDiscount_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Original issue discount">5,000 as an OID, amortized $<span id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Amortization of debt">1,667 in OID and recognized additional interest expense of $<span id="xdx_90F_ecustom--AdditionalInterestExpense_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Additional interest expense">4,500. As of December 31, 2025, the Company had $<span id="xdx_90D_eus-gaap--DebtInstrumentUnamortizedDiscount_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Debt instrument, unamortized discount">3,333 of unamortized OID and accrued interest payable of $<span id="xdx_90A_eus-gaap--InterestPayableCurrent_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Accrued interest payable">4,500. As of March 31, 2026, the fully amortized convertible debt payoff total was $<span id="xdx_90B_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zHUidEihsLi2">34,500. This convertible debt is convertible into shares of common stock at the option of the noteholder. The potential common stock issuable upon conversation was approximately <span id="xdx_905_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zaDxxYD5YATe">700,152 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by lesser or $0.20 or 75% of the lowest traded price within a 5-day trading period prior to December 31, 2025).</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; 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">On October 1, 2025, the Company entered into a convertible debt agreement with a face value of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0d_c20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_zZuFmwU6yc34" title="Principal amount">206,250 (including a <span id="xdx_90D_ecustom--OriginalIssueDiscountPercentage_c20250929__20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_z5ECvpREBvD" title="Original issue discount, percentage">50% OID) and additional interest of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20250929__20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_zOmNF1FN0P76" title="Interest rate">10%, all of which is payable upon maturity on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20250929__20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_z0OQQ8rAex3j" title="Maturity date">December 31, 2025. During the year ended December 31, 2025, the Company recognized $<span id="xdx_909_ecustom--OriginalIssueDiscount_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_ziQt6DrF8jr4" title="Original issue discount">68,750 as an OID, amortized $<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_pp0p" title="Amortization of debt">68,750 in OID and recognized additional interest expense of $<span id="xdx_90E_ecustom--AdditionalInterestExpense_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_pp0p" title="Additional interest expense">20,625. As of December 31, 2025, the Company had no remaining unamortized OID and accrued interest payable of $<span id="xdx_904_eus-gaap--InterestPayableCurrent_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_pp0p" title="Accrued interest payable">20,625. On October 20, 2025, the Company converted $<span id="xdx_901_eus-gaap--ConversionOfStockAmountConverted1_pp0d_c20251002__20251020__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_z1YfZtK1X64f" title="Conversion of stock, amount converted">93,750 in outstanding principal into <span id="xdx_904_eus-gaap--ConversionOfStockSharesIssued1_c20251002__20251020__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_zQDnIvXc9bKa" title="Conversion of stock, shares issued">627,510 shares of common stock at a conversion price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20251020__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pd" title="Conversion price">0.15. As of December 31, 2025, the fully amortized convertible debt payoff total was $<span id="xdx_90F_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_zlgxy4lQExPh">133,125. The potential common stock issuable upon conversation was approximately <span id="xdx_907_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_z5BRMH0p7Hk1">2,251,395 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by lesser or $0.50 or 90% of the lowest closing price five days prior to December 31, 2025). Subsequent to December 31, 2025, the Company converted the remaining outstanding debt balance of $<span id="xdx_900_eus-gaap--ConversionOfStockAmountConverted1_c20260101__20260330__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pp0p" title="Conversion of stock, amount converted">133,125 into <span id="xdx_901_eus-gaap--ConversionOfStockSharesIssued1_c20260101__20260330__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pd" title="Conversion of stock, shares issued">1,331,250 shares of common stock at a conversion price of $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20260330__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pd" title="Conversion price">0.10.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; 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">On November 6, 2025, the Company entered into a convertible debt agreement with a face value of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_c20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Principal amount">120,000 (including a <span id="xdx_90C_ecustom--OriginalIssueDiscountPercentage_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pd" title="Original issue discount, percentage">20% OID) and additional guaranteed interest of <span id="xdx_90C_ecustom--AdditionalInterestCharge_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Additional interest charge">18,000, all of which is payable upon maturity on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0d_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_zqizcn4jcqx7" title="Maturity date">September 30, 2026. The Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pd" title="Restricted shares of common stock">50,000 shares of restricted stock with a fair value of $<span id="xdx_906_ecustom--FairValueOfCommonStockIssuedAsInducement_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Fair value of common stock issued as an inducement">15,520 as an additional inducement. During the year ended December 31, 2025, the Company recorded $<span id="xdx_901_ecustom--OriginalIssueDiscount_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Original issue discount">32,520 as an OID and amortized $<span id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Amortization of debt">3,293 in OID. As of December 31, 2025, the Company had $<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Debt instrument, unamortized discount">32,227 of unamortized OID. As of December 31, 2025, the fully amortized convertible debt payoff total was $<span id="xdx_90F_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_z4sTbciXffn8" title="Payment of convertible debt">138,000. The potential common stock issuable upon conversation was approximately <span id="xdx_908_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_zfCYVtvTPgHg" title="Common stock issuable upon conversation">2,800,609 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by lesser or $0.20 or 75% of the lowest traded price within a 5-day trading period to December 31, 2025).</td></tr></table></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td style="width: 20pt; text-align: left">(3)</td><td style="text-align: justify">Vanquish Funding Group, Inc. On December 17, 2025, the Company entered into a convertible debt agreement with a <span id="xdx_90B_ecustom--OriginalIssueDiscountPercentage_c20251201__20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zrdZw79eQ5Se" title="Original issue discount, percentage">20% original OID for total face value of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0d_c20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zcYpULg0UKJc" title="Principal amount">125,190; and an additional interest charge of $<span id="xdx_905_ecustom--AdditionalInterestCharge_c20251201__20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zws6LemOz602" title="Additional interest charge">16,275 at the time of issuance. The note requires a large payment of $70,732 on June 15, 2026, followed by three fixed installments of $23,577 payable on July 15, 2026, August 15, 2016, and September 15, 2026. The convertible note shall be eligible for a prepayment discount as follows: a 2% discount if repaid within 121 days of issuance; a 3% discount if repaid within 91 days of issuance; a 4% discount if repaid within 61 days of issuance; and a 5% discount if repaid within 60 days of issuance. This convertible debt instrument may be converted at the option of the noteholder in the event of a default at 65% of the market price (defined as the lowest trading price the prior 10 trading days) prior to conversion notice. A default trigger event may be one or more of the following: i) failure to repay principal and interest according to the terms of agreement, ii) restatement of financial statements within 180 days after issuance, iii) replacement of transfer agent without notice, iv) cross default of other debt agreements, v) failure to maintain the required authorized share reserves under the agreement which was approximately 13,250,439 common shares (which is 4 times the amount the debt could be converted into as of December 31, 2025), or vi) failure to execute the conversion notice which is also subject to a daily cash penalty of $<span id="xdx_90B_ecustom--PenaltyInterest_iI_pp0d_c20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zR5Sak4NbNsf" title="Penalty interest">2,000 per day. The potential common stock issuable upon conversation was approximately <span id="xdx_906_eus-gaap--ConversionOfStockSharesIssued1_c20250101__20251231__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zCrVXPybiiY9" title="Conversion of stock, shares issued">3,312,610 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by 65% of the lowest traded price within a 10-day trading period prior to December 31, 2025).</td> </tr></table>

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ConvertibleDebtTableTextBlock_zw6S3hCqeJKf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTE AGREEMENT (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of convertible note agreement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49A_20251231_zSPlqOJ36RM2" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_49C_20241231_ztI0kmNmupJ" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr id="xdx_40B_ecustom--ConvertibleNote_iI_pp0d_maTCNz0xP_zDUvS1AsVkFh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Convertible Note, dated April 25, 2023, fixed installments of $26,889, matured in June 2024 and currently in default (1)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">83,894</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">133,894</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--ConvertibleNote1_iI_pp0d_maTCNz0xP_zJHbW8hK4Lf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible Note, dated September 30, 2025, lumpsum repayment at maturity on June 30, 2026 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">30,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleNote2_iI_pp0d_maTCNz0xP_z68UizgOB8S9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible Note, dated October 1, 2025, lumpsum repayment at matured on December 31, 2025 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">112,500</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--ConvertibleNote3_iI_pp0d_maTCNz0xP_z7pRNIyowI8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Convertible Note, dated November 6, 2025, lumpsum repayment at maturity on September 30, 2026 (2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--ConvertibleNote4_iI_pp0d_maTCNz0xP_zQA7qAp2T9Vl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt">Convertible Note, dated December 17, 2025, fixed installments commencing June 15, 2026, matures on September 15, 2026 (3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">125,190</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--TotalConvertibleNote_iI_pp0d_mtTCNz0xP_maCNPBPzx8r_z7FKOKWYwEvf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 9pt">Total Convertible Note</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">471,584</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,894</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--DeductUnamortizedOriginalIssueDiscount_iNI_pp0d_di_msCNPBPzx8r_zOCTdfDjia44" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Deduct: Unamortized Original Issue Discount (1)(2)(3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(60,750</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--ConvertibleNotePrincipalBalancePayable_iTI_pp0d_mtCNPBPzx8r_maCNPCz3g9_zafyRzrjgQ5i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Convertible Note principal balance payable</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">410,834</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">133,894</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ConvertibleNoteInterestPayable_iI_pp0d_maCNPCz3g9_zEHiprWtvDhc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Add: Convertible Note interest payable (1)(2)(3)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">135,176</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">75,777</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ConvertibleNotesPayableCurrent_iTI_pp0d_mtCNPCz3g9_zeBMQPV3xCx7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 3.5pt; padding-left: 9pt">Total Convertible Note payable</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">546,010</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">209,671</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F09_z3ygrVD6uuW4" style="width: 0.25in; text-align: left">(1)</td><td style="text-align: justify">LGH Investments LLC. On April 25, 2023, the Company entered into a convertible debt agreement with a <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_909_ecustom--OriginalIssueDiscountPercentage_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd">10% original issue discount (OID) on a face value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_c20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">220,000; and an additional interest charge of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_ecustom--AdditionalInterestCharge_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">22,000 at the time of issuance. The fair value of common stock issued as an inducement was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_908_ecustom--FairValueOfCommonStockIssuedAsInducement_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">62,500 and recognized as an additional OID. The convertible dent agreement included a detachable warrant to purchase up to <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_ecustom--DetachableWarrantToPurchase_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd">200,000 shares of common stock at an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_907_ecustom--ExercisePrice_c20230401__20230425__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd">5.00 per warrant, and a common stock conversion feature with a conversion rate of $1.50 per dollar of principal outstanding which was later decreased on January 29, 2024 to $0.50, as part of a debt modification to cure a default which occurred due to nonpayment. The conversion ratio modification did not substantively change the cash flows associated with the original Convertible Note; however, the modification resulted in a substantive change in the conversion feature. This modification of the conversion feature was accounted for as a debt extinguishment and a loss on extinguishment of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90A_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20240101__20241231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">11,408 was recognized during the year ended December 31, 2024. During the year ended December 31, 2024, the Company recorded default penalty interest of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_ecustom--PenaltyInterest_c20241231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p">53,778 as a result of not paying in accordance with the terms and conditions of convertible debt agreement. On February 3, 2024, the noteholder converted $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_905_eus-gaap--ConversionOfStockAmountConverted1_pp0d_c20240201__20240203__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zph3ShwszaDi" title="Conversion of stock, amount converted">50,000 in outstanding principal into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_901_eus-gaap--ConversionOfStockSharesIssued1_pp0d_c20240201__20240203__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zh0sjwQNnhVa" title="Conversion of stock, shares issued">100,000 shares of common stock. On October 28, 2025, the noteholder converted an additional $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90D_eus-gaap--ConversionOfStockAmountConverted1_pp0d_c20251027__20251028__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_z07EwbKGFOCd" title="Conversion of stock, amount converted">50,000 in outstanding principal into <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_902_eus-gaap--ConversionOfStockSharesIssued1_pp0d_c20251027__20251028__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zvaJkYLaePg" title="Conversion of stock, shares issued">100,000 shares of common stock. As of December 31, 2025, the fully amortized convertible debt payoff total was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_904_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zblqy0fNPyyf">159,671. This convertible debt is convertible into shares of common stock at the option of the noteholder. The potential common stock issuable upon conversation was approximately <span class="xdx_phnt_RGlzY2xvc3VyZSAtIENPTlZFUlRJQkxFIE5PVEUgQUdSRUVNRU5UIChEZXRhaWxzIE5hcnJhdGl2ZSkA" id="xdx_90B_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zX5YQhADUTvl">319,342 common shares at December 31, 2025.</td> </tr></table> <div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td id="xdx_F02_z73VARvkZdRc" style="width: 0.25in; text-align: left">(2)</td><td style="text-align: justify">ClearThink Capital Partners LLC. The Company entered into three separate convertible debt agreements with the following terms and conditions:</td> </tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; 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">On September 30, 2025, the Company entered into a convertible debt agreement with a face value of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_c20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Principal amount">30,000 (including a <span id="xdx_90A_ecustom--OriginalIssueDiscountPercentage_c20250901__20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd" title="Original issue discount, percentage">20% OID) and additional interest of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20250901__20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pd" title="Interest rate">15%, all of which is payable upon maturity on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20250901__20250930__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zllPiaQtJzBk" title="Maturity date">June 30, 2026. During the year ended December 31, 2025, the Company recognized $<span id="xdx_90B_ecustom--OriginalIssueDiscount_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Original issue discount">5,000 as an OID, amortized $<span id="xdx_90F_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Amortization of debt">1,667 in OID and recognized additional interest expense of $<span id="xdx_90F_ecustom--AdditionalInterestExpense_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Additional interest expense">4,500. As of December 31, 2025, the Company had $<span id="xdx_90D_eus-gaap--DebtInstrumentUnamortizedDiscount_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Debt instrument, unamortized discount">3,333 of unamortized OID and accrued interest payable of $<span id="xdx_90A_eus-gaap--InterestPayableCurrent_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_pp0p" title="Accrued interest payable">4,500. As of March 31, 2026, the fully amortized convertible debt payoff total was $<span id="xdx_90B_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zHUidEihsLi2">34,500. This convertible debt is convertible into shares of common stock at the option of the noteholder. The potential common stock issuable upon conversation was approximately <span id="xdx_905_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zaDxxYD5YATe">700,152 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by lesser or $0.20 or 75% of the lowest traded price within a 5-day trading period prior to December 31, 2025).</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; 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">On October 1, 2025, the Company entered into a convertible debt agreement with a face value of $<span id="xdx_90D_eus-gaap--DebtInstrumentFaceAmount_iI_pp0d_c20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_zZuFmwU6yc34" title="Principal amount">206,250 (including a <span id="xdx_90D_ecustom--OriginalIssueDiscountPercentage_c20250929__20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_z5ECvpREBvD" title="Original issue discount, percentage">50% OID) and additional interest of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateDuringPeriod_c20250929__20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_zOmNF1FN0P76" title="Interest rate">10%, all of which is payable upon maturity on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20250929__20251001__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_z0OQQ8rAex3j" title="Maturity date">December 31, 2025. During the year ended December 31, 2025, the Company recognized $<span id="xdx_909_ecustom--OriginalIssueDiscount_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_ziQt6DrF8jr4" title="Original issue discount">68,750 as an OID, amortized $<span id="xdx_908_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_pp0p" title="Amortization of debt">68,750 in OID and recognized additional interest expense of $<span id="xdx_90E_ecustom--AdditionalInterestExpense_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_pp0p" title="Additional interest expense">20,625. As of December 31, 2025, the Company had no remaining unamortized OID and accrued interest payable of $<span id="xdx_904_eus-gaap--InterestPayableCurrent_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementOneMember_pp0p" title="Accrued interest payable">20,625. On October 20, 2025, the Company converted $<span id="xdx_901_eus-gaap--ConversionOfStockAmountConverted1_pp0d_c20251002__20251020__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_z1YfZtK1X64f" title="Conversion of stock, amount converted">93,750 in outstanding principal into <span id="xdx_904_eus-gaap--ConversionOfStockSharesIssued1_c20251002__20251020__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_zQDnIvXc9bKa" title="Conversion of stock, shares issued">627,510 shares of common stock at a conversion price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20251020__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pd" title="Conversion price">0.15. As of December 31, 2025, the fully amortized convertible debt payoff total was $<span id="xdx_90F_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_zlgxy4lQExPh">133,125. The potential common stock issuable upon conversation was approximately <span id="xdx_907_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_z5BRMH0p7Hk1">2,251,395 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by lesser or $0.50 or 90% of the lowest closing price five days prior to December 31, 2025). Subsequent to December 31, 2025, the Company converted the remaining outstanding debt balance of $<span id="xdx_900_eus-gaap--ConversionOfStockAmountConverted1_c20260101__20260330__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pp0p" title="Conversion of stock, amount converted">133,125 into <span id="xdx_901_eus-gaap--ConversionOfStockSharesIssued1_c20260101__20260330__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pd" title="Conversion of stock, shares issued">1,331,250 shares of common stock at a conversion price of $<span id="xdx_909_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20260330__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementTwoMember_pd" title="Conversion price">0.10.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; 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">On November 6, 2025, the Company entered into a convertible debt agreement with a face value of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_c20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Principal amount">120,000 (including a <span id="xdx_90C_ecustom--OriginalIssueDiscountPercentage_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pd" title="Original issue discount, percentage">20% OID) and additional guaranteed interest of <span id="xdx_90C_ecustom--AdditionalInterestCharge_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Additional interest charge">18,000, all of which is payable upon maturity on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0d_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_zqizcn4jcqx7" title="Maturity date">September 30, 2026. The Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pd" title="Restricted shares of common stock">50,000 shares of restricted stock with a fair value of $<span id="xdx_906_ecustom--FairValueOfCommonStockIssuedAsInducement_c20251101__20251106__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Fair value of common stock issued as an inducement">15,520 as an additional inducement. During the year ended December 31, 2025, the Company recorded $<span id="xdx_901_ecustom--OriginalIssueDiscount_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Original issue discount">32,520 as an OID and amortized $<span id="xdx_906_eus-gaap--AmortizationOfDebtDiscountPremium_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Amortization of debt">3,293 in OID. As of December 31, 2025, the Company had $<span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscount_c20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_pp0p" title="Debt instrument, unamortized discount">32,227 of unamortized OID. As of December 31, 2025, the fully amortized convertible debt payoff total was $<span id="xdx_90F_eus-gaap--RepaymentsOfConvertibleDebt_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_z4sTbciXffn8" title="Payment of convertible debt">138,000. The potential common stock issuable upon conversation was approximately <span id="xdx_908_ecustom--CommonStockIssuableUponConversation_pp0d_c20250101__20251231__srt--CounterpartyNameAxis__custom--ClearThinkCapitalPartnersLLCMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementThreeMember_zfCYVtvTPgHg" title="Common stock issuable upon conversation">2,800,609 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by lesser or $0.20 or 75% of the lowest traded price within a 5-day trading period to December 31, 2025).</td></tr></table></div> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0pt"></td><td style="width: 20pt; text-align: left">(3)</td><td style="text-align: justify">Vanquish Funding Group, Inc. On December 17, 2025, the Company entered into a convertible debt agreement with a <span id="xdx_90B_ecustom--OriginalIssueDiscountPercentage_c20251201__20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zrdZw79eQ5Se" title="Original issue discount, percentage">20% original OID for total face value of $<span id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_pp0d_c20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zcYpULg0UKJc" title="Principal amount">125,190; and an additional interest charge of $<span id="xdx_905_ecustom--AdditionalInterestCharge_c20251201__20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zws6LemOz602" title="Additional interest charge">16,275 at the time of issuance. The note requires a large payment of $70,732 on June 15, 2026, followed by three fixed installments of $23,577 payable on July 15, 2026, August 15, 2016, and September 15, 2026. The convertible note shall be eligible for a prepayment discount as follows: a 2% discount if repaid within 121 days of issuance; a 3% discount if repaid within 91 days of issuance; a 4% discount if repaid within 61 days of issuance; and a 5% discount if repaid within 60 days of issuance. This convertible debt instrument may be converted at the option of the noteholder in the event of a default at 65% of the market price (defined as the lowest trading price the prior 10 trading days) prior to conversion notice. A default trigger event may be one or more of the following: i) failure to repay principal and interest according to the terms of agreement, ii) restatement of financial statements within 180 days after issuance, iii) replacement of transfer agent without notice, iv) cross default of other debt agreements, v) failure to maintain the required authorized share reserves under the agreement which was approximately 13,250,439 common shares (which is 4 times the amount the debt could be converted into as of December 31, 2025), or vi) failure to execute the conversion notice which is also subject to a daily cash penalty of $<span id="xdx_90B_ecustom--PenaltyInterest_iI_pp0d_c20251217__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zR5Sak4NbNsf" title="Penalty interest">2,000 per day. The potential common stock issuable upon conversation was approximately <span id="xdx_906_eus-gaap--ConversionOfStockSharesIssued1_c20250101__20251231__srt--CounterpartyNameAxis__custom--VanquishFundingGroupIncMember__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zCrVXPybiiY9" title="Conversion of stock, shares issued">3,312,610 common shares at December 31, 2025 (computed as total face value plus accrued interest due, all divided by 65% of the lowest traded price within a 10-day trading period prior to December 31, 2025).</td> </tr></table>

83894 133894 30000 112500 120000 125190 471584 133894 60750 410834 133894 135176 75777

546010

209671

0.10

220000

22000 62500 200000 5.00

11408

53778

50000

100000

50000

100000

159671

319342

30000

0.20

0.15

2026-06-30

5000

1667

4500

3333

4500

34500

700152

206250

0.50

0.10

2025-12-31

68750

20625

93750

627510

0.15

133125

2251395

133125

1331250

0.10

120000

0.20 18000

2026-09-30

50000

15520 32520

3293

32227

138000

2800609 0.20

125190

16275 2000

3312610

NOTE 8 – OPERATING LEASE RIGHT OF USE ASSET AND LIABILITY On May 1, 2021, the Company entered into a 4 year office non-cancellable operating lease agreement commencing on June 16, 2021 and recorded a right of use asset and liability of $104,665. On January 31, 2024, the Company abandoned its office space as part of its decision to transition to a remote working environment and entered into early lease termination negotiations with the landlord. On March 29, 2024, the Company finalized an early termination of its operating lease agreement with its landlord. Under the terms of the lease termination agreement dated March 29, 2024, the Company agreed to pay a lease termination fee of $33,895, which is included on the balance sheet within “accrued expenses”. The Company and landlord agree to settle the lease termination fee in exchange for digital marketing services to be provided by the Company during the first quarter of 2024, after the landlord completes planned renovations to the building. The Company recognized a net loss of $29,242 under the caption “Loss on termination of operating lease” within the statement of operations for the year ended December 31, 2024.

P4Y

104665

33895

29242

NOTE 9 – INCOME TAXES The Company’s deferred tax assets predominantly consist of temporary differences arising from net operating loss carryforwards, accrued compensation and shared based compensation. In assessing the ability to realize the deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. A significant piece of objective negative evidence considered in management’s evaluation of the realizability of its deferred tax assets was the limited financial history and forecasted losses during the first full year of operations of the Company. On the basis of this evaluation, management recorded a valuation allowance against all deferred tax assets as the ultimate realization of deferred tax assets is dependent on the generation of future taxable income during the period in which these temporary differences become deductible. The Company’s net deferred tax assets consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zmiAW8IPL4n8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20251231_z0hmy32Fs7y9" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20241231_zcXmRaueANTb" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNetAbstract_i" 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="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0d_maDTAGzfUe_zwAhnRQn1nQc" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left; padding-left: 9pt">Net operating loss carryforward</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,832,186</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,684,352</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareBasedCompensations_iI_pp0d_maDTAGzfUe_zswvQmg09llk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 9pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,861</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">501,224</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsCharitableContributionCarryforwards_iI_pp0d_maDTAGzfUe_zNrVnrQw5kS3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Charitable contributions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,079</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,079</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iTI_pp0d_mtDTAGzfUe_maDITANz3p3_z1oIHmDZXhEh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.25in">Total deferred tax assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,339,126</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,186,655</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0d_di_msDITANz3p3_zemVOQaOyXIj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Less: valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,275,710</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,129,392</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredIncomeTaxAssetsNet_iTI_pp0d_mtDITANz3p3_maDTALNzVSr_zFAlsaA71li3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Total deferred tax assets, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,416</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,263</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilitiesNetAbstract_i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_iI_pp0d_maDTLzJRA_zKDPhqymFAaa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Depreciation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,351</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,351</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedCompensation_iI_pp0d_maDTLzJRA_zmbwnINywVOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Accrued compensation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">62,065</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,912</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxLiabilities_iTI_pp0d_mtDTLzJRA_msDTALNzVSr_zQszv69DTQ79" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,416</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,263</td><td style="white-space: nowrap; padding-bottom: 1.5pt; 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="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0d_mtDTALNzVSr_z6xX6inMSCyb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 3.5pt; padding-left: 0.25in">Net deferred tax asset or liability</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--SummaryOfValuationAllowanceTextBlock_zVmVz6Gpu0i9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9pt">Schedule of deferred tax asset valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">(As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax asset valuation allowance:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left; padding-left: 9pt">Beginning balance</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,129,392</td><td style="white-space: nowrap; width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,129,392</td><td style="white-space: nowrap; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 0.25in">Increase</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(146,318</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 3.5pt; padding-left: 9pt">Ending balance</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">(2,275,710</td><td style="white-space: nowrap; padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">(2,129,392</td><td style="white-space: nowrap; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> As of December 31, 2025 and 2024, the Company provided a 100% valuation allowance against the net deferred tax assets. Provision for income tax (benefit) effective rates, which differs from the federal and state statutory rates were as follows for the years ended: <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfProvisionForIncomeTaxBenefitEffectiveRatesTableTextBlock_zEwpeuQb2Az" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of provision for income tax (benefit) effective rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Tax at U.S. federal statutory rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="white-space: nowrap; width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="white-space: nowrap; width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.87</td><td style="white-space: nowrap; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.73</td><td style="white-space: nowrap; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-Deductible Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.46</td><td style="white-space: nowrap; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.94</td><td style="white-space: nowrap; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-26.41</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-25.79</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td></tr> </table> The Company files U.S. federal income tax returns with the Internal Revenue Service (“IRS”). As of December 31, 2025, the Company is currently not under examination by the IRS. The Company did not have any unrecognized tax benefits at either December 31, 2025 or 2024. If applicable in the future, any interest and penalties related to uncertain tax positions will be recognized in income tax expense. The Company files state income tax returns in Nevada (state of incorporation) and Florida (state in which the Company conducts business). As of December 31, 2025, the Company is currently not under examination by either state tax authority.

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zmiAW8IPL4n8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_49D_20251231_z0hmy32Fs7y9" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20241231_zcXmRaueANTb" style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsNetAbstract_i" 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="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_pp0d_maDTAGzfUe_zwAhnRQn1nQc" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left; padding-left: 9pt">Net operating loss carryforward</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,832,186</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">1,684,352</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_ecustom--ShareBasedCompensations_iI_pp0d_maDTAGzfUe_zswvQmg09llk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 9pt">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">505,861</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">501,224</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsCharitableContributionCarryforwards_iI_pp0d_maDTAGzfUe_zNrVnrQw5kS3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Charitable contributions</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,079</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,079</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsGross_iTI_pp0d_mtDTAGzfUe_maDITANz3p3_z1oIHmDZXhEh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 0.25in">Total deferred tax assets</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,339,126</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">2,186,655</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0d_di_msDITANz3p3_zemVOQaOyXIj" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Less: valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,275,710</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(2,129,392</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredIncomeTaxAssetsNet_iTI_pp0d_mtDITANz3p3_maDTALNzVSr_zFAlsaA71li3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Total deferred tax assets, net</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,416</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,263</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxLiabilitiesNetAbstract_i" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_iI_pp0d_maDTLzJRA_zKDPhqymFAaa" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Depreciation</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,351</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1,351</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--AccruedCompensation_iI_pp0d_maDTLzJRA_zmbwnINywVOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Accrued compensation</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">62,065</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">55,912</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxLiabilities_iTI_pp0d_mtDTLzJRA_msDTALNzVSr_zQszv69DTQ79" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Total deferred tax liabilities</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">63,416</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">57,263</td><td style="white-space: nowrap; padding-bottom: 1.5pt; 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="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_pp0d_mtDTALNzVSr_z6xX6inMSCyb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 3.5pt; padding-left: 0.25in">Net deferred tax asset or liability</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table>

1832186

1684352

505861 501224

1079

2339126

2186655

2275710

2129392

63416

57263

1351

62065 55912

63416

57263

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--SummaryOfValuationAllowanceTextBlock_zVmVz6Gpu0i9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 1)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 9pt">Schedule of deferred tax asset valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center">(As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Deferred tax asset valuation allowance:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 70%; text-align: left; padding-left: 9pt">Beginning balance</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,129,392</td><td style="white-space: nowrap; width: 1%; text-align: left">)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(2,129,392</td><td style="white-space: nowrap; width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt; padding-left: 0.25in">Increase</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">(146,318</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 3.5pt; padding-left: 9pt">Ending balance</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">(2,275,710</td><td style="white-space: nowrap; padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">(2,129,392</td><td style="white-space: nowrap; padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

2129392

146318

2275710

2129392

<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfProvisionForIncomeTaxBenefitEffectiveRatesTableTextBlock_zEwpeuQb2Az" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of provision for income tax (benefit) effective rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Tax at U.S. federal statutory rate</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="white-space: nowrap; width: 1%; text-align: left">%</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">21.00</td><td style="white-space: nowrap; width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.87</td><td style="white-space: nowrap; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5.73</td><td style="white-space: nowrap; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Non-Deductible Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.46</td><td style="white-space: nowrap; text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-0.94</td><td style="white-space: nowrap; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Change in valuation allowance</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-26.41</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-25.79</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">0.00</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left">%</td></tr> </table>

0.2100

0.0587

0.0573

-0.0046

-0.0094

-0.2641

-0.2579

0.0000

NOTE 10 – CAPITAL STRUCTURE During the year ended December 31, 2025 and 2024, there were no equity transactions that could result in a change in control of the Company which would trigger any conversion provision contained within the Company’s Convertible Note, Series A or B preferred stock agreements. The following is a description of the Company’s equity instruments: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td>Series A Preferred Stock</td></tr></table> The Company is authorized to issue 1 million shares $0.001 par value Series A preferred stock (“Series A”). The holder of Series A preferred stock is entity to 80% of all voting rights available at the time of any vote. In the event of liquidation or dissolution of the Company, the holders of Series A preferred stock are entitled to share ratably in all assets remaining after payment of liabilities and have no liquidation preferences. Holders of Series A preferred stock have a right to convert each share of Series A into five shares of common stock (or 5,000,000 shares of common stock). On December 1, 2020, the Company issued <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_pn5n6_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zmaLix8m7x6j" title="Preferred stock shares authorized">1 million shares of Series A preferred stock to the CEO of the Company for no consideration. There were no changes in Series A shares during the years ended December 31, 2025 or 2024. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td>Series B Preferred Stock</td></tr></table> The Company was authorized to issue 260,000 shares $0.001 par value Series B preferred stock (“Series B”). In September 2022, the Company increased the Series B preferred stock authorized shares to 560,000. The holder of Series B preferred stock do not have any voting rights. In the event of liquidation or dissolution of the Company, the holders of Series B preferred stock are entitled to share ratably in all assets remaining after payment of liabilities and have no liquidation preferences. Holders of Series B preferred stock have a right to convert each share of Series B on a prorate basis of exactly ten (10) percent of the issued and outstanding common stock of the Company. The ultimate redemption value of Series B Preferred stock is tied to the value of the Company’s common stock. In 2020, the Company issued 260,000 shares of Series B preferred stock for no additional consideration at a fair value of $260. In 2022, the Company issued 300,000 shares of Series B preferred stock as compensation to the Chief Revenue Officer (“CRO”) of the Company. The Company estimated the fair value of Series B at $1.50 per share (average transaction price for common stock sold during the same period), which resulted in a total fair value of $450,000. As of December 31, 2025 and 2024, the Company’s CRO beneficially held <span id="xdx_90F_ecustom--NumberOfSharesHeld_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--CROMember_zCpRfvq73Dqj" title="Number of shares held"><span id="xdx_902_ecustom--NumberOfSharesHeld_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--CROMember_zXjs7kuz6Mr8" title="Number of shares held">404,000 Series B shares and indirectly through his spouse and son held <span id="xdx_901_ecustom--NumberOfSharesHeld_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--CROsSonMember_zlieAjvh4qce" title="Number of shares held"><span id="xdx_900_ecustom--NumberOfSharesHeld_iI_c20241231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember__srt--TitleOfIndividualAxis__custom--CROsSonMember_zYlJckHuRWP7" title="Number of shares held">196,000 Series B shares. There were no changes in Series B shares during the years ended December 31, 2025 or 2024. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td>Common Stock</td></tr></table> As of December 31, 2025, the Company had 50 million authorized shares of common stock with a par value of $0.001, of which 15,306,108 were issued and outstanding. Common stockholders are entitled to one vote per share on all matters submitted to a vote of stockholders. As of December 31, 2025 and 2024, Company insiders held in aggregate <span id="xdx_90D_eus-gaap--SharesHeldInEmployeeStockOptionPlanAllocated_iI_pn5n6_c20251231__us-gaap--RelatedPartyTransactionAxis__custom--InsidersStockholdersMember_zADjSpRvsQQ8" title="Number of shares held">6.8 million shares and <span id="xdx_90D_eus-gaap--SharesHeldInEmployeeStockOptionPlanAllocated_iI_pn5n6_c20241231__us-gaap--RelatedPartyTransactionAxis__custom--InsidersStockholdersMember_zi1RRaUOvJtb" title="Number of shares held">7.5 million shares of common stock, respectively. The Company’s CEO controls approximately 91% of the voting power of the Company’s common stock. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">·</td><td>Strata Purchase Agreement (As Restated)</td></tr></table> On November 29, 2023, the Company entered into a <span id="xdx_900_eus-gaap--DebtInstrumentTerm_dtM_c20231101__20231129__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember__srt--TitleOfIndividualAxis__custom--ClearThinkMember_z0jSGJ2e6zie" title="Term">24-month Strata Purchase Agreement (“Strata Agreement”) with a private investor (“ClearThink”). Under the terms of the Strata Agreement, ClearThink committed to purchase up to $<span id="xdx_90B_eus-gaap--StockRepurchasedAndRetiredDuringPeriodValue_c20231101__20231129__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember__srt--TitleOfIndividualAxis__custom--ClearThinkMember_pp0p" title="Number of stock purchased">5,000,000 of the <span id="xdx_901_ecustom--StrataPurchasedAgreementdescription_pp0d_c20231101__20231129__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember__srt--TitleOfIndividualAxis__custom--ClearThinkMember_zRLvhw4aj0G1" title="Number of stock purchased">Company’s registered common stock with a purchase price equal to 80% of the average of the two lowest daily stock prices during a ten (10) day trading period. The Strata Agreement requires a minimum purchase of $25,000 with a maximum purchase at the lesser or $1,000,000 or 500% of the daily average shares traded for the prior 10-day period. At no time shall the total number of shares purchased under this Strata Agreement exceed 9.99% of the Company’s outstanding common stock. ClearThink made an initial purchase of 400,000 shares of restricted stock in exchange for $100,000. Additionally, the Company issued an additional 200,000 shares of common stock to ClearThink as additional consideration which had a fair value of $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20231101__20231129__us-gaap--TypeOfArrangementAxis__custom--StrataAgreementMember__srt--TitleOfIndividualAxis__custom--ClearThinkMember_pp0p" title="Proceeds from common stock issued">50,000. During the year ended December 31, 2025, the Company issued 500,000 shares of common stock under the Strata Agreement at a price per share of $0.12 and received net proceeds of $60,000, which was used for operations.

1000000

0.001

The holder of Series A preferred stock is entity to 80% of all voting rights

1000000

260000

0.001

560000

260000

300000

1.50

404000 404000 196000 196000

50000000

0.001

15306108

Common stockholders are entitled to one vote per share on all matters submitted to a vote of stockholders.

6800000

7500000

0.91

P24M

5000000

Company’s registered common stock with a purchase price equal to 80% of the average of the two lowest daily stock prices during a ten (10) day trading period. The Strata Agreement requires a minimum purchase of $25,000 with a maximum purchase at the lesser or $1,000,000 or 500% of the daily average shares traded for the prior 10-day period. At no time shall the total number of shares purchased under this Strata Agreement exceed 9.99% of the Company’s outstanding common stock. ClearThink made an initial purchase of 400,000 shares of restricted stock in exchange for $100,000.

200000

50000

0.12

60000

NOTE 11 – SHARED BASED COMPENSATION AND WARRANTS Share-Based Compensation During the years ended December 31, 2025 and 2024, the Company issued <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_c20250101__20251231__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pd" title="Shares issued for compensation, shares">42,000 and <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_c20240101__20241231__srt--TitleOfIndividualAxis__srt--ChiefOperatingOfficerMember_pd" title="Shares issued for compensation, shares">10,500 shares of common stock, respectively, as share based compensation to its Chief Operating Officer as part of his monthly compensation package. The fair value of shared based compensation recognized during the years ended December 31, 2025 and 2024 was $17,178 and $7,735, respectively. During the year ended December 31, 2024, the Company did not issue any shares of common stock as based compensation to any employees. During the years ended December 31, 2025 and 2024, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_c20250101__20251231__srt--CounterpartyNameAxis__custom--ConsultantsAndFinancialAdvisorsMember_pd" title="Shares issued for compensation, shares">300,681 and <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensationGross_c20240101__20241231__srt--CounterpartyNameAxis__custom--ConsultantsAndFinancialAdvisorsMember_pd" title="Shares issued for compensation, shares">118,975 shares of common stock, respectively, in partial satisfaction of amounts owed to its consultants and financial advisors totaling $115,000 and $89,999, respectively. The Company did not adopt stock option incentive plan during the years ended December 31, 2025 and 2024. Warrants to Purchase Common Stock On October 1, 2021, the Company issued 200,000 detachable warrants at an exercise price of $3.00 per warrant in connection with a private equity offering. While the Company contemporaneously issued warrants in connection with this capital raise transaction, these warrants are subject to separate agreements with different terms and conditions that are not closely related. The warrants issued in connection with the sale of common stock may be exercised at the option of the purchaser and may only be settled in shares of common stock upon payment of the exercise price stated in the stock purchase agreement. These freestanding warrants are classified as an equity instrument and have no expiration date. The fair value of detachable warrants on the grant date was $0 using a Black-Scholes option pricing model with a stock price of $0.25, exercise price of $<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_c20211001__us-gaap--ClassOfWarrantOrRightAxis__custom--DetachableWarrantsMember_pd" title="Exercise price">3.00, risk free rate of <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_c20210929__20211001__us-gaap--ClassOfWarrantOrRightAxis__custom--DetachableWarrantsMember_pd" title="Risk free rate">4.57%, volatility of <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_c20210929__20211001__us-gaap--ClassOfWarrantOrRightAxis__custom--DetachableWarrantsMember_pd" title="Volatility">25% (logarithmic average due to limited exchange pricing data) and a dividend rate of 0% and a warrant term of 10 years (as the Company’s warrants have no expiration date). During the years ended December 31, 2025 and 2024, there were no exercises of warrants to purchase common stock. On April 25, 2023, the Company issued 200,000 detachable freestanding warrants at an exercise price of $5.00 per warrant, as additional consideration in connection with its Convertible Note (see Note 7). While the Company contemporaneously issued warrants in connection with a Convertible Note issuance, these warrants are subject to separate agreements with different terms and conditions that are not closely related. The settlement and/or termination of the Convertible Note does not cause the warrant agreement to terminate or cause the terms and conditions to change due to changes in the Note instrument. The warrants issued in connection with the sale of common stock may be exercised at the option of the purchaser and may only be settled in shares of common stock upon payment of the exercise price stated in the stock purchase agreement. These freestanding warrants are classified as an equity instrument and have no expiration date. During the years ended December 31, 2025 and 2024, there were no exercises of warrants to purchase common stock. The table below summarizes the status of warrants outstanding and exercisable as follows: <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zttwokPJ6XI1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARED BASED COMPENSATION AND WARRANTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of warrants outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Warrants outstanding, January 1,</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231_zEJWNU3FjN9e" title="Warrants outstanding, beginning balance">400,000</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zCzwAqtMQ96e" title="Weighted average exercise price, beginning balance">4.00</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20241231_z7FdC0D2Ep4b" title="Warrants outstanding, beginning balance">400,000</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zrVpUxsu8LLg" title="Weighted average exercise price, beginning balance">4.00</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_pd" title="Weighted average exercise price, issued">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_pd" title="Weighted average exercise price, issued">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriodWeightedAverageExercisePrice_c20250101__20251231_pd" title="Weighted average exercise price, expired">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriodWeightedAverageExercisePrice_c20240101__20241231_pd" title="Weighted average exercise price, expired">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 3.5pt">Warrants outstanding, December 31,</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250101__20251231_z9LyzZTVGRJ1" title="Warrants outstanding, ending balance">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_z5l5hWK8FYX8" title="Weighted average exercise price, ending balance">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240101__20241231_zd80KZJ36m93" title="Warrants outstanding, ending balance">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20241231_z4ZsQGSpx2Xa" title="Weighted average exercise price, ending balance">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 3.5pt">Warrants exercisable, December 31,</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table>

42000

10500

17178

7735

300681

118975

115000

89999

200000

3.00

0.25

3.00

0.0457

0.25

P10Y

200000

5.00

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zttwokPJ6XI1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SHARED BASED COMPENSATION AND WARRANTS (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td>Schedule of warrants outstanding</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Warrants</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">Weighted Average Exercise Price</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap; text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Warrants outstanding, January 1,</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231_zEJWNU3FjN9e" title="Warrants outstanding, beginning balance">400,000</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zCzwAqtMQ96e" title="Weighted average exercise price, beginning balance">4.00</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240101__20241231_z7FdC0D2Ep4b" title="Warrants outstanding, beginning balance">400,000</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zrVpUxsu8LLg" title="Weighted average exercise price, beginning balance">4.00</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_pd" title="Weighted average exercise price, issued">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_pd" title="Weighted average exercise price, issued">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1.5pt">Expired</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriodWeightedAverageExercisePrice_c20250101__20251231_pd" title="Weighted average exercise price, expired">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriodWeightedAverageExercisePrice_c20240101__20241231_pd" title="Weighted average exercise price, expired">-</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 3.5pt">Warrants outstanding, December 31,</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250101__20251231_z9LyzZTVGRJ1" title="Warrants outstanding, ending balance">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_900_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_z5l5hWK8FYX8" title="Weighted average exercise price, ending balance">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20240101__20241231_zd80KZJ36m93" title="Warrants outstanding, ending balance">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageExercisePrice_iE_c20240101__20241231_z4ZsQGSpx2Xa" title="Weighted average exercise price, ending balance">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 3.5pt">Warrants exercisable, December 31,</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right">400,000</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left">$</td><td style="border-bottom: Black 3.5pt double; text-align: right">4.00</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table>

400000

4.00

400000

4.00

400000

4.00

400000

4.00 400000 4.00 400000 4.00 NOTE 12 – WEIGHTED AVERAGE COMMON SHARES The Company reported a net loss during the years ended December 31, 2025 and 2024, as such, the inclusion of potentially dilutive securities in the computation of Diluted EPS would be anti-dilutive. Potentially dilutive securities excluded from the computation of diluted EPS was as follows: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zvQfpEofiaX4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WEIGHTED AVERAGE COMMON SHARES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of anti-dilutive earnings per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Convertible Note (see Note 7)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNoteMember_zyA4UbSwtmV3" title="Total anti-dilutive securities excluded from diluted weighted average common shares">9,384,108</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNoteMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">337,776</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series A Preferred (see Note 10)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">5,000,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">5,000,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series B preferred stock (see Note 10)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesBPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">1,530,611</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesBPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">1,353,954</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Detachable common stock warrants (see Note 11)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--DetachableCommonStockWarrantsMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">400,000</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--DetachableCommonStockWarrantsMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">400,000</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 3.5pt; text-indent: -0.1in; padding-left: 0.1in">Total anti-dilutive securities excluded from diluted weighted average common shares</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_zJWtxU7uztDc" title="Total anti-dilutive securities excluded from diluted weighted average common shares">16,314,719</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">7,091,730</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock_zvQfpEofiaX4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WEIGHTED AVERAGE COMMON SHARES (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Schedule of anti-dilutive earnings per share</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="6" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">DECEMBER 31,</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2025</td><td style="padding-bottom: 1.5pt"> </td><td style="padding-bottom: 1.5pt"> </td> <td colspan="2" style="border-bottom: Black 1.5pt solid; white-space: nowrap; text-align: center">2024</td><td style="padding-bottom: 1.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="white-space: nowrap"> </td><td> </td> <td colspan="2" style="text-align: center; white-space: nowrap"> (As Restated)</td><td> </td><td> </td> <td colspan="2" style="white-space: nowrap"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; text-align: left">Convertible Note (see Note 7)</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_905_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNoteMember_zyA4UbSwtmV3" title="Total anti-dilutive securities excluded from diluted weighted average common shares">9,384,108</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right"><span id="xdx_900_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--ConvertibleNoteMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">337,776</td><td style="white-space: nowrap; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Series A Preferred (see Note 10)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">5,000,000</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesAPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">5,000,000</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Series B preferred stock (see Note 10)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesBPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">1,530,611</td><td style="white-space: nowrap; text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--SeriesBPreferredMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">1,353,954</td><td style="white-space: nowrap; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1.5pt">Detachable common stock warrants (see Note 11)</td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--DetachableCommonStockWarrantsMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">400,000</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td><td style="padding-bottom: 1.5pt"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: left"> </td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90C_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231__us-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareByAntidilutiveSecuritiesAxis__custom--DetachableCommonStockWarrantsMember_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">400,000</td><td style="white-space: nowrap; padding-bottom: 1.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 3.5pt; text-indent: -0.1in; padding-left: 0.1in">Total anti-dilutive securities excluded from diluted weighted average common shares</td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20250101__20251231_zJWtxU7uztDc" title="Total anti-dilutive securities excluded from diluted weighted average common shares">16,314,719</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td><td style="padding-bottom: 3.5pt"> </td> <td style="border-bottom: Black 3.5pt double; text-align: left"> </td><td style="border-bottom: Black 3.5pt double; text-align: right"><span id="xdx_90A_eus-gaap--AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_c20240101__20241231_pd" title="Total anti-dilutive securities excluded from diluted weighted average common shares">7,091,730</td><td style="white-space: nowrap; padding-bottom: 3.5pt; text-align: left"> </td></tr> </table>

9384108

337776

5000000

1530611

1353954

400000

16314719

7091730

NOTE 13 – COMMITMENTS AND CONTINGENCIES In the ordinary course of business, it is possible that the Company may be the subject of lawsuits and claims from time to time. The Company’s management, with input from legal counsel, assesses such contingent liabilities, and such assessment inherently involves an exercise in judgment. In assessing loss contingencies related to legal proceedings pending against us or unasserted claims that may result in proceedings, evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein. If the assessment of a contingency indicates that a probable and material loss has been incurred and the amount of liability can be estimated, then the estimated liability would be accrued in the financial statements. If the assessment indicates a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, together with an estimate of the range of possible loss if determinable and material, is disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed. The Company is not party to any pending or threatened litigation in connection with its principal business activities.

NOTE 14 - REVENUE CONCENTRATIONS During the year ended December 31, 2025, the Company had one customer whose revenues represented approximately 12% of total revenues. During the year ended December 31, 2024, the Company did not have any customers whose revenue exceeded 10% of total revenues. During the year ended December 31, 2025, the Company’s revenue was comprised of $64,669 from customers in Europe and $1,025,781 from customers in the United States. During the year ended December 31, 2024, all of the Company’s revenue was comprised of customers in the United States.

64669

1025781

NOTE 15 – SUBSEQUENT EVENTS In accordance with ASC 855-10 the Company has analyzed its operations subsequent to the year ended December 31, 2025, to the date these financial statements were issued, and determined that the following subsequent events should be disclosed in these financial statements. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td>On January 12, 2026, the Company entered into a convertible debt agreement with Labrys Fund II, L.P. The note has a <span id="xdx_90A_ecustom--OriginalIssueDiscountPercentage_c20260102__20260112__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LabrysFundIIL.P.Member__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zy5Qaq094p6a" title="Original issue discount, percentage">20% original OID for total face value of $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20260112__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LabrysFundIIL.P.Member__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_ziTflp4P4Hrh" title="Principal amount">120,750; and an additional interest charge of $<span id="xdx_90D_ecustom--AdditionalInterestCharge_c20260102__20260112__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LabrysFundIIL.P.Member__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_z67yt4R14pGb" title="Additional interest charge">14,490 at the time of issuance. The note matures on <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20260102__20260112__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LabrysFundIIL.P.Member__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_zoV1pMOpcZ23" title="Maturity date">January 12, 2027. The note requires seven fixed installments of $19,320 starting on July 12, 2026. The convertible note shall be eligible for a prepayment discount as follows: a 1% discount if repaid within 180 days of issuance; a 2% discount if repaid within 120 days of issuance; and a 3% discount if repaid within 60 days of issuance. This convertible debt instrument may be converted at the option of the noteholder in the event of a default at 65% of the market price (defined as the lowest trading price the prior 20 trading days) prior to conversion notice. A default trigger event may be one or more of the following: i) failure to repay principal and interest according to the terms of agreement, ii) failure to comply with the 1934 Act, iii) delisting, suspension or quotation of trading of common stock, iv) replacement of transfer agent without notice, v) cross default of other debt agreements, vi) failure to maintain the required authorized share reserves under the agreement which was approximately 27,741,538 common shares (which is 4 times the amount the debt could be converted into as of March 31, 2026. The potential common stock issuable upon conversation was approximately <span id="xdx_908_eus-gaap--ConversionOfStockSharesIssued1_c20260101__20260331__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LabrysFundIIL.P.Member__us-gaap--TypeOfArrangementAxis__custom--ConvertibleDebtAgreementMember_z9e6XRefO19h" title="Conversion of stock, shares issued">6,935,385 common shares at March 31, 2026 (computed as total face value plus accrued interest due, all divided by 65% of the lowest traded price within a 20-day trading period prior to March 31, 2026). </td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>On January 15, 2026, ClearThink Capital Partners LLC elected to convert the remaining outstanding debt balance of $<span id="xdx_900_eus-gaap--ConversionOfStockAmountConverted1_c20260101__20260115__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember_pp0p" title="Amount converted">133,125 into <span id="xdx_901_eus-gaap--ConversionOfStockSharesIssued1_c20260101__20260115__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember_pd" title="Shares issued">1,331,250 shares of common stock at a conversion price of $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_c20260115__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__srt--CounterpartyNameAxis__custom--LGHInvestmentsLLCMember_pd" title="Conversion price">0.10. This note was paid in full upon conversion. </td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>On May 15, 2026, the Company notified its independent auditors of certain errors in its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. These errors resulted from an inadvertent failure by management to obtain and review certain bank and credit card statements associated with accounts opened in mid-December 2025. The Company previously disclosed material weaknesses in policies and procedures, which includes opening and closing of accounts and ensuring adequate documentation is provided to the outside financial consultants that assist with preparing the financial statements. In connection with the identification of these errors, the Company delayed the completion of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2026, and filed a Form 12b-25 (Notice of Late Filing) with the Securities and Exchange Commission to provide notice of such delay to the SEC and its shareholders. The Company subsequently filed its Form 10-Q for the quarter ended March 31, 2026 on June 4, 2026. </td></tr> </table>

0.20

120750

14490

2027-01-12

6935385

133125

1331250

0.10

On March 2, 2023, the Company entered into a future revenue purchase agreement and received proceeds of $120,000 (net of underwriting and original fees of $7,200) for which $169,200 will be repaid in 36 weekly installments of $4,700, with a minimum payment of 10% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO and COO. The percentage purchased factor representing interest expense under this arrangement was approximately 29.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay additional fees of 30% of the unpaid balance to cover legal fees required by the third party to pursue collection in the event of default. During the year ended December 31, 2025, the Company’s CEO advanced the Company $5,630 to repay the loan in full. On August 3, 2023, the Company entered into a future revenue purchase agreement and received proceeds of $57,000 (net of $3,000 in underwriting fees) for which $84,000 will be repaid in weekly installments of $3,231 with a minimum payment of 22% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO and COO. The percentage purchased factor representing interest expense under this arrangement was approximately 32.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay a fixed default penalty of $2,500 and additional fees of 33% of the unpaid balance to cover legal fees required to pursue collection in the event of default. As of December 31, 2023, the required payments were not made, and the Company was in default. On August 23, 2023, the Company entered into a Settlement Agreement and General Release with the lender to settle unpaid advances. During the year ended December 31, 2025, the Company’s CEO advanced the Company $39,284 to repay the loan in full. On February 27, 2024, the Company entered into a future revenue purchase agreement and received proceeds of $18,000 (net of $2,000 in underwriting fees) for which $29,980 will be repaid in daily installments of $428, with a minimum payment of 9% of banking deposits. This working capital loan is secured by substantially all of the Company’s assets and a personal guarantee by the Company’s CEO. The percentage purchased factor representing interest expense under this arrangement was approximately 66.1% (including underwriting fees, origination fees and financing spread). In the event of default, the Company may be required to pay a fixed default penalty of $2,500 or up to 25% of the unpaid balance to cover legal fees required to pursue collection in the event of default. During the year ended December 31, 2025, the Company partially repaid this funder loan. As more fully described in Note 10, Strata Purchase Agreement, the Company borrowed $87,500 in 2025 and $50,000 in 2024 (to cover operating expenses associated with the audit of the financial statements). On October 1, 2025, the Company entered into a convertible note agreement with ClearThink Capital Partners LLC to formalize the terms and conditions for the amounts borrowed. LGH Investments LLC. ClearThink Capital Partners LLC. Vanquish Funding Group, Inc.