NOTE 8 - STOCK BASED COMPENSATION

Effective July 15, 2024, the Company adopted the AIBiotics, Inc. 2024 Equity Incentive Plan (the "2024 Plan"), which limits the number of shares that may be issued pursuant to the 2024 Plan to 50,000,000 shares of common stock. As of March 31, 2026, there have not been any stock-based compensation issuances under the 2024 Plan.

On January 13, 2026, the Company’s Board of Directors approved the adoption of the 2026 Equity Incentive Plan (the “Plan”), subject to stockholder approval. The Plan provides for the issuance of up to 500,000,000 shares of common stock for equity-based awards, including stock options, restricted stock, restricted stock units, and other equity or cash-based incentives, to employees, directors, consultants, and other service providers. The Plan is intended to align employee and shareholder interests and to support long-term growth and retention. As of March 31, 2026, there have not been any stock-based compensation issuances under the 2026 Plan.

Warrants Issued

The following table reflects a summary of Common Stock warrants outstanding and warrant activity during the three months ended March 31, 2026, and 2025:

The intrinsic value of warrants outstanding as of March 31, 2026 was $0.