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Note 1 – Organization and Basis of Presentation Stemtech Corporation and its Subsidiaries (collectively, the “Company”, or “Stemtech”) was incorporated in the State of Nevada, USA on September 4, 2009 under the name Globe Net Wireless Corp. with ticker symbol “GNTW”. Our corporate name was changed to Stemtech Corporation in the state of Nevada in August 2021. On August 19, 2021, Stemtech Corporation, a Delaware corporation (the “accounting acquirer”), completed a reverse merger with Globe Net Wireless Corp., the Nevada legal registrant and continuing SEC reporting entity. The historical financial statements presented reflect the operations of Stemtech Corporation (Delaware) as the accounting acquirer for financial reporting purposes. We were listed on the OTCQB market under symbol “STEK” in April 2021. Stemtech is a global network marketing company that develops science-based products that it believes supports wellness by helping the body maintain healthy stem cell physiology, also known as stem cell enhancers. Known as the Stem Cell Nutrition Company®, the Company is a pioneer in stem cell science, and believes it can demonstrate that adult stem cells function as the natural renewal system of the body. The Company believes our products enhance and support the work of the body’s stem cells by releasing more stem cells, helping to circulate them in the blood and migrate them into tissues, where they can perform their daily function of renewal for optimal health. Our Mission is to enhance wellness and prosperity around the world. These products are marketed internationally by the Companies subsidiaries and through independent distributors. The Company markets its products under the following brands: RCM System, stemrelease3™, StemFlo® MigraStem® and OraStem® (Oral Health Care). Stemtech also introduced a new skincare product in December 2022: Cellect One® Rapid Renew Stem Cell Peptide Night Cream. In January 2025, the Company introduced Cellect One® Shield HOCL – (Hypochlorous Acid) skin care product. On August 19, 2021, Stemtech Corporation (“Stemtech”), a (Delaware corporation), entered into a Merger Agreement (the “Merger Agreement”) with Globe Net Wireless Corp. (“Globe Net” or “GNTW”). The merger is accounted for as a reverse acquisition and recapitalization in accordance with the Accounting Standards Codification topic 805, Business Combinations (“ASC 805”). Management evaluated the guidance contained in ASC 805 with respect to the identification of the acquirer in the merger and concluded, based on a consideration of the pertinent facts and circumstances, that Stemtech acquired Globe Net for financial accounting purposes. On November 9, 2021, the Company changed its fiscal year end date from August to December. The consolidated financial statements include the accounts of Stemtech (Parent) and its thirteen (13) subsidiaries: <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: 3%">1.</td> <td style="width: 97%">Stemtech HealthSciences Corp (U.S.A.) (“Stemtech HealthSciences”)</td></tr> <tr style="vertical-align: top"> <td>2.</td> <td>Stemtech IP Holdings, LLC (U.S.A.)</td></tr> <tr style="vertical-align: top"> <td>3.</td> <td>Stemtech Canada, Inc. (“Canada”)</td></tr> <tr style="vertical-align: top"> <td>4.</td> <td>Stemtech Health Sciences S. de R.L. de C.V. (“Mexico”) - Non-Trading</td></tr> <tr style="vertical-align: top"> <td>5.</td> <td>Stemtech Services SARL de C.V. (Mexico) (“Stemtech Mexico”) - Non-Trading</td></tr> <tr style="vertical-align: top"> <td>6.</td> <td>Tecrecel Mexico SA de CV (“TME”) </td></tr> <tr style="vertical-align: top"> <td>7.</td> <td>Stemtech Malaysia Holdings Sdn. Bhd. (“Malaysia Holdings”) - Non-Trading</td></tr> <tr style="vertical-align: top"> <td>8.</td> <td>Stemtech Malaysia Sdn. Bhd. (“Malaysia”) - Non-Trading</td></tr> <tr style="vertical-align: top"> <td>9.</td> <td>Stemtech Taiwan Holding, Inc. (“Taiwan”) - Non-Trading</td></tr> <tr style="vertical-align: top"> <td>10.</td> <td>Stemtech Taiwan Branch - Non-Trading</td></tr> <tr style="vertical-align: top"> <td>11.</td> <td>Tecrecel S.A. (“Ecuador”) - Non-Trading</td></tr> <tr style="vertical-align: top"> <td>12.</td> <td>Food & Health Tech Foodhealth SA (“FHT Ecuador”)</td></tr> <tr style="vertical-align: top"> <td>13.</td> <td>Life Factor Research (“LFR”)</td></tr> </table>

Note 2 — Summary of Significant Accounting Policies Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and considering the requirements of the United States Securities and Exchange Commission (“SEC”). All intercompany accounts and transactions have been eliminated in consolidation. Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and classification of liabilities and commitments in the normal course of business. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. The Company has experienced recurring net losses and negative cash flows from operations since inception and has an accumulated deficit of approximately $36 million and a working capital deficiency of approximately $10.5 million at March 31, 2026. The Company has funded its activities to date almost exclusively from debt and equity financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company will continue to require substantial funds to implement its new investment acquisition plans. Management’s plans in order to meet its operating cash flow requirements include financing activities such as private placements of its common stock, preferred stock offerings, and issuances of debt and convertible debt instruments. The Company’s ability to continue as a going concern for the next twelve months from the issuance of these consolidated financial statements depends on its ability to execute its business plan, increase revenue, and reduce expenditures. The Company has reduced its labor force, cut out significant overhead and increased sales in attempts to address the above. Cash and Cash Equivalents Cash and cash equivalents include investments in highly liquid financial instruments with original maturities of three months or less. The Company maintains accounts at financial institutions that, from time to time, may exceed the federal depository insurance coverage limit. On March 31, 2026, the uninsured cash balance amounted to approximately $0.00. Inventory The Company values inventory, consisting of finished goods and raw materials, at the lower of cost and net realizable value. Cost is determined using an average cost method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its net realizable value. The Company evaluates its current level of inventory considering historical sales and other factors and, based on this evaluation, classifies inventory markdowns in the statement of operations as a component of cost of goods sold. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations. Currently, there are no Markdowns identified. The Company continuously evaluates the levels of inventory held and any inventory held above the expected level of sales in the next twelve months, is classified as non-current inventory. Intangible Assets and Goodwill The estimated fair values of acquired intangibles are generally determined based upon future economic benefits such as earnings and cash flows. Acquired identifiable intangible assets are recorded at fair value and are amortized over their estimated useful lives. Acquired intangible assets with an indefinite life are not amortized but are reviewed for impairment at least annually or more frequently whenever events or changes in circumstances indicate that the carrying amounts of those assets are below their estimated fair values. Impairment is tested under ASC 350, Intangibles - Goodwill and Other. Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired. The fair value of the reporting unit is evaluated on qualitative factors to determine if the reported value may be impaired. If the qualitative factors indicate a likelihood of impairment, we then evaluate carrying value of the reporting unit based on quantitative factors using the income approach. An impairment charge is recognized for the excess of the carrying value of goodwill for the reporting unit over its implied fair value. Notes Payable and Convertible Debentures U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable U.S. GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under ASC 480, Distinguishing Liabilities From Equity. See Note 6 – Notes Payable and Convertible Debentures Factoring Liability We have entered into factoring agreements with various financial institutions to receive cash for our future revenues. These transactions are treated as a debt instrument and are accounted for as a liability because the Company makes weekly payments towards the balance and fees. We utilize factoring arrangements as an integral part of our financing for working capital. Any change in the availability of these factoring arrangements could have a material adverse effect on our consolidated financial condition. Derivative Liabilities The Company classifies as equity any contracts that: (i) require physical settlement or net-share settlement; or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that: (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control); or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other freestanding derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. The Company’s freestanding derivatives consisted of warrants to purchase common stock that were issued in connection with the issuance of debt and the sale of common shares, and of embedded conversion options within convertible notes. The Company evaluated these derivatives to assess their proper classification in the accompanying consolidated balance sheet as of March 31, 2026 and December 31, 2025 using the applicable classification criteria enumerated under ASC 815, Derivatives and Hedging. See Note 7 – Derivative Liabilities Impairment of Long-Lived Assets The Company assesses, on an annual basis, the recoverability of the carrying amount of intangible assets and long-lived assets used in continuing operations. A loss is recognized when expected future cash flows (undiscounted and without interest) are less than the carrying amount of the asset. The impairment loss is determined as the difference by which the carrying amount of the asset exceeds its fair value. The Company evaluated its long-lived assets for any indications of impairment. The Company concluded that there was no impairment, however there can be no assurance that market conditions will not change or demand for the Company’s products will continue which could result in impairment of long-lived assets in the future. Revenue Recognition It is the Company’s policy that revenues from product sales is recognized in accordance with ASC 606 Revenues from Contracts with Customers. Five basic steps must be followed before revenue can be recognized; (1) Identifying the contract(s) with a customer that creates enforceable rights and obligations; (2) Identifying the performance obligations in the contract, such as promising to transfer goods or services to a customer; (3) Determining the transaction price, meaning the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer; (4) Allocating the transaction price to the performance obligations in the contract, which requires the Company to allocate the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or services promised in the contract; and (5) Recognizing revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer. The amount of revenue recognized is the amount allocated to the satisfied performance obligation. Revenues from direct retail sales to consumers and revenues from independent distributors occur when title and risk of loss has passed, which generally occurs at the time the products are shipped. Revenues are recorded net of estimated sales returns and allowances. Comprehensive Loss The other comprehensive loss in the accompanying consolidated financial statements relates to the net loss of the Company for the respective period as well as unrealized foreign currency translation adjustments. Foreign Currency Translation A portion of the Company’s business operations occur outside the United States. The local currency of each of the Company’s subsidiaries is generally its functional currency. All assets and liabilities are translated into U.S. Dollars at exchange rates existing at the consolidated balance sheet dates, revenue and expenses are translated at weighted-average exchange rates and stockholders’ deficit is recorded at historical exchange rates. The resulting foreign currency translation adjustments are recorded as a separate component of stockholders’ deficit in the consolidated balance sheets and as a component of comprehensive loss. Transaction gains and losses are included in other income (expense), net in the consolidated statements of operations and comprehensive loss. Leases In February 2016, the FASB issued ASC 842, Leases, (“ASC 842”) to increase transparency and comparability among organizations by requiring the recognition of right-of-use (“ROU”) assets and lease liabilities on the balance sheet for leases previously classified as operating leases. The Company adopted ASC 842 effective January 1, 2022 and recognized and measured operating leases existing at, or entered into after, January 1, 2021 (the beginning of the earliest comparative period presented) using a modified retrospective approach, with certain practical expedients available (see Note 5). The Company’s accounting for finance leases under ASC 842 remained substantially unchanged. In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not yet paid. Operating lease assets represent the Company’s right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of future lease payments, the Company estimates the incremental borrowing rates corresponding to the reasonably certain lease term. If the estimate of the Company’s incremental borrowing rate was changed, the operating lease assets and liabilities could differ materially. Finance lease assets and liabilities are recognized at the lease commencement date at the present value of the future lease payments not yet paid using the Company’s incremental borrowing rate, Assets acquired under finance lease are included in property and equipment, while finance lease obligations are included in other current liabilities and other long- term liabilities on the consolidated balance sheets. Income Tax The Company accounts for income taxes in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized using the asset and liability method based on differences between the financial reporting and tax bases of assets and liabilities, using enacted tax rates expected to apply when these differences reverse. A valuation allowance is recorded when it is more likely than not that some or all deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with ASC 740-10, recognizing only those tax positions that meet a more-likely-than-not threshold. Interest and penalties related to uncertain tax positions are classified as income tax expense. The Company has not recognized any interest, penalties, or liabilities for uncertain tax positions in the consolidated financial statements as of the current reporting periods. Business Combinations The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired, net of liabilities assumed, based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings. Fair Value of the Acquired Assets The Company accounted for the acquisitions discussed in Note 4 as business combinations using the acquisition method of accounting as prescribed in ASC 805 and ASC 820. In accordance with ASC 805 and ASC 820, the Company assigned fair value to the tangible and intangible assets acquired, identifiable intangible assets and liabilities assumed as of the acquisition dates. Goodwill as of the acquisition date is measured as the excess of purchase consideration over the fair value of tangible and identifiable intangible assets acquired and liabilities assumed. Segment Information The Company manages its operations in three geographic segments for the purpose of assessing performance and making operating decisions including North America (including its subsidiaries in United States and Canada), Latin America (including subsidiaries in Mexico and Ecuador) and Asia (including its subsidiaries in Malaysia and Taiwan). Recent Accounting Pronouncements In July 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-03, Presentation of Financial Statement (Topic 205), Income Statement - Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation - Stock Compensation (Topic 718), to amend various SEC paragraphs in the ASC to reflect the issuance of SEC Staff Accounting Bulletin No. 120, among other things. The ASU does not provide any new guidance so there is no transition or effective date associated with it. The Company is currently assessing the impact of adopting ASU 2023-03 on the consolidated financial statements and related disclosures. In November 2023, FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. ASU 2023-07 is effective for the Company’s annual periods beginning January 1, 2024, and for interim periods beginning January 1, 2025, with early adoption permitted. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topics 740): Improvements to Income Tax Disclosures to expand the disclosure requirements for income taxes, specifically relating to the rate reconciliation and income taxes paid. ASU 2023-09 is effective for the Company’s annual periods beginning January 1, 2025, with early adoption permitted. The Company adopted ASU 2023-09 effective January 1, 2025, as required for public business entities. The standard requires disclosure of income tax rate reconciliation information using both dollar amounts and percentages, and disaggregated disclosure of income taxes paid by jurisdiction. For the year ended December 31, 2025, the Company had no income taxes paid to any U.S. federal, U.S. state or local, or foreign jurisdiction ($nil in both FY2025 and FY2024), consistent with the Company’s $nil income tax provision. The rate reconciliation table in Note 13 has been updated to present both dollar amounts and percentages as required. ASU 2023-07 (Segment Reporting) is effective for annual periods beginning after December 15, 2023 and has been adopted; no material changes to the Company’s segment disclosures resulted from adoption. Net Loss per Common Share, basic and diluted Basic net loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted loss per share includes potentially dilutive securities such as outstanding options and warrants, using various methods such as the treasury stock or modified treasury stock method in the determination of dilutive shares outstanding during each reporting period. For the period ended March 31, 2026 and 2025, the dilutive effect of 812,136,189 and 118,697,641, respectively, of common stock warrants have not been included in the average shares outstanding for the calculation of net loss per share as the effect would be anti-dilutive as a result of the Company’s net losses in these periods. Fair Value Measurements As defined in ASC 820 Fair Value Measurements, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The Company determines the level in the fair value hierarchy within which each fair value measurement falls in its entirety, based on the lowest level input that is significant to the fair value measurement in its entirety. In determining the appropriate levels, the Company performs an analysis of the assets and liabilities at each reporting period end. The Company’s financial instruments consist of cash, accounts receivable, accounts payable, accrued interest, notes payable and, convertible debentures. The carrying amounts of these financial instruments are of approximate fair value due to either length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements. The Company’s derivative liabilities are valued using option pricing models with Level 3 inputs. Sequencing Based upon ASC 815-15-25 Embedded Derivatives, the Company has adopted a sequencing approach regarding the application of ASC 815-40 Contracts in Entity’s Own Equity to its outstanding convertible notes and warrants. Pursuant to the sequencing approach, the Company evaluates its contracts based upon the earliest issuance date.

Basis of Presentation The consolidated financial statements of the Company have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and considering the requirements of the United States Securities and Exchange Commission (“SEC”). All intercompany accounts and transactions have been eliminated in consolidation.

Going Concern The accompanying consolidated financial statements have been prepared on a going concern basis of accounting, which contemplates continuity of operations, realization of assets and classification of liabilities and commitments in the normal course of business. The accompanying consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. The Company has experienced recurring net losses and negative cash flows from operations since inception and has an accumulated deficit of approximately $36 million and a working capital deficiency of approximately $10.5 million at March 31, 2026. The Company has funded its activities to date almost exclusively from debt and equity financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. The Company will continue to require substantial funds to implement its new investment acquisition plans. Management’s plans in order to meet its operating cash flow requirements include financing activities such as private placements of its common stock, preferred stock offerings, and issuances of debt and convertible debt instruments. The Company’s ability to continue as a going concern for the next twelve months from the issuance of these consolidated financial statements depends on its ability to execute its business plan, increase revenue, and reduce expenditures. The Company has reduced its labor force, cut out significant overhead and increased sales in attempts to address the above.

-10500000

Cash and Cash Equivalents Cash and cash equivalents include investments in highly liquid financial instruments with original maturities of three months or less. The Company maintains accounts at financial institutions that, from time to time, may exceed the federal depository insurance coverage limit. On March 31, 2026, the uninsured cash balance amounted to approximately $0.00.

Inventory The Company values inventory, consisting of finished goods and raw materials, at the lower of cost and net realizable value. Cost is determined using an average cost method. The Company reduces inventory for the diminution of value, resulting from product obsolescence, damage or other issues affecting marketability, equal to the difference between the cost of the inventory and its net realizable value. The Company evaluates its current level of inventory considering historical sales and other factors and, based on this evaluation, classifies inventory markdowns in the statement of operations as a component of cost of goods sold. These markdowns are estimates, which could vary significantly from actual requirements if future economic conditions, customer demand or competition differ from expectations. Currently, there are no Markdowns identified. The Company continuously evaluates the levels of inventory held and any inventory held above the expected level of sales in the next twelve months, is classified as non-current inventory.

Intangible Assets and Goodwill The estimated fair values of acquired intangibles are generally determined based upon future economic benefits such as earnings and cash flows. Acquired identifiable intangible assets are recorded at fair value and are amortized over their estimated useful lives. Acquired intangible assets with an indefinite life are not amortized but are reviewed for impairment at least annually or more frequently whenever events or changes in circumstances indicate that the carrying amounts of those assets are below their estimated fair values. Impairment is tested under ASC 350, Intangibles - Goodwill and Other. Goodwill represents the excess of the purchase price over the fair value of the net tangible and intangible assets acquired in a business combination. Goodwill is not amortized but is tested for impairment annually or more frequently if events or changes in circumstances indicate that the asset may be impaired. The fair value of the reporting unit is evaluated on qualitative factors to determine if the reported value may be impaired. If the qualitative factors indicate a likelihood of impairment, we then evaluate carrying value of the reporting unit based on quantitative factors using the income approach. An impairment charge is recognized for the excess of the carrying value of goodwill for the reporting unit over its implied fair value.

Notes Payable and Convertible Debentures U.S. GAAP requires companies to bifurcate conversion options from their host instruments and account for them as freestanding derivative financial instruments according to certain criteria. The criteria include circumstances in which (a) the economic characteristics and risks of the embedded derivative instrument are not clearly and closely related to the economic characteristics and risks of the host contract, (b) the hybrid instrument that embodies both the embedded derivative instrument and the host contract is not re-measured at fair value under otherwise applicable U.S. GAAP with changes in fair value reported in earnings as they occur, and (c) a separate instrument with the same terms as the embedded derivative instrument would be considered a derivative instrument. An exception to this rule is when the host instrument is deemed to be conventional, as that term is described under ASC 480, Distinguishing Liabilities From Equity. See Note 6 – Notes Payable and Convertible Debentures

Factoring Liability We have entered into factoring agreements with various financial institutions to receive cash for our future revenues. These transactions are treated as a debt instrument and are accounted for as a liability because the Company makes weekly payments towards the balance and fees. We utilize factoring arrangements as an integral part of our financing for working capital. Any change in the availability of these factoring arrangements could have a material adverse effect on our consolidated financial condition.

Derivative Liabilities The Company classifies as equity any contracts that: (i) require physical settlement or net-share settlement; or (ii) provide the Company with a choice of net-cash settlement or settlement in its own shares (physical settlement or net-share settlement) providing that such contracts are indexed to the Company’s own stock. The Company classifies as assets or liabilities any contracts that: (i) require net-cash settlement (including a requirement to net cash settle the contract if an event occurs and if that event is outside the Company’s control); or (ii) gives the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). The Company assesses classification of its common stock purchase warrants and other freestanding derivatives at each reporting date to determine whether a change in classification between assets and liabilities is required. The Company’s freestanding derivatives consisted of warrants to purchase common stock that were issued in connection with the issuance of debt and the sale of common shares, and of embedded conversion options within convertible notes. The Company evaluated these derivatives to assess their proper classification in the accompanying consolidated balance sheet as of March 31, 2026 and December 31, 2025 using the applicable classification criteria enumerated under ASC 815, Derivatives and Hedging. See Note 7 – Derivative Liabilities

Impairment of Long-Lived Assets The Company assesses, on an annual basis, the recoverability of the carrying amount of intangible assets and long-lived assets used in continuing operations. A loss is recognized when expected future cash flows (undiscounted and without interest) are less than the carrying amount of the asset. The impairment loss is determined as the difference by which the carrying amount of the asset exceeds its fair value. The Company evaluated its long-lived assets for any indications of impairment. The Company concluded that there was no impairment, however there can be no assurance that market conditions will not change or demand for the Company’s products will continue which could result in impairment of long-lived assets in the future.

Revenue Recognition It is the Company’s policy that revenues from product sales is recognized in accordance with ASC 606 Revenues from Contracts with Customers. Five basic steps must be followed before revenue can be recognized; (1) Identifying the contract(s) with a customer that creates enforceable rights and obligations; (2) Identifying the performance obligations in the contract, such as promising to transfer goods or services to a customer; (3) Determining the transaction price, meaning the amount of consideration in a contract to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer; (4) Allocating the transaction price to the performance obligations in the contract, which requires the Company to allocate the transaction price to each performance obligation on the basis of the relative standalone selling prices of each distinct good or services promised in the contract; and (5) Recognizing revenue when (or as) the entity satisfies a performance obligation by transferring a promised good or service to a customer. The amount of revenue recognized is the amount allocated to the satisfied performance obligation. Revenues from direct retail sales to consumers and revenues from independent distributors occur when title and risk of loss has passed, which generally occurs at the time the products are shipped. Revenues are recorded net of estimated sales returns and allowances.

Comprehensive Loss The other comprehensive loss in the accompanying consolidated financial statements relates to the net loss of the Company for the respective period as well as unrealized foreign currency translation adjustments.

Foreign Currency Translation A portion of the Company’s business operations occur outside the United States. The local currency of each of the Company’s subsidiaries is generally its functional currency. All assets and liabilities are translated into U.S. Dollars at exchange rates existing at the consolidated balance sheet dates, revenue and expenses are translated at weighted-average exchange rates and stockholders’ deficit is recorded at historical exchange rates. The resulting foreign currency translation adjustments are recorded as a separate component of stockholders’ deficit in the consolidated balance sheets and as a component of comprehensive loss. Transaction gains and losses are included in other income (expense), net in the consolidated statements of operations and comprehensive loss.

Leases In February 2016, the FASB issued ASC 842, Leases, (“ASC 842”) to increase transparency and comparability among organizations by requiring the recognition of right-of-use (“ROU”) assets and lease liabilities on the balance sheet for leases previously classified as operating leases. The Company adopted ASC 842 effective January 1, 2022 and recognized and measured operating leases existing at, or entered into after, January 1, 2021 (the beginning of the earliest comparative period presented) using a modified retrospective approach, with certain practical expedients available (see Note 5). The Company’s accounting for finance leases under ASC 842 remained substantially unchanged. In accordance with ASC 842, the Company determines if an arrangement is a lease at inception. Operating lease assets and liabilities are recognized at the lease commencement date. Operating lease liabilities represent the present value of lease payments not yet paid. Operating lease assets represent the Company’s right to use an underlying asset and are based upon the operating lease liabilities adjusted for prepayments or accrued lease payments, initial direct costs, lease incentives, and impairment of operating lease assets. To determine the present value of future lease payments, the Company estimates the incremental borrowing rates corresponding to the reasonably certain lease term. If the estimate of the Company’s incremental borrowing rate was changed, the operating lease assets and liabilities could differ materially. Finance lease assets and liabilities are recognized at the lease commencement date at the present value of the future lease payments not yet paid using the Company’s incremental borrowing rate, Assets acquired under finance lease are included in property and equipment, while finance lease obligations are included in other current liabilities and other long- term liabilities on the consolidated balance sheets.

Income Tax The Company accounts for income taxes in accordance with ASC 740, Income Taxes. Deferred tax assets and liabilities are recognized using the asset and liability method based on differences between the financial reporting and tax bases of assets and liabilities, using enacted tax rates expected to apply when these differences reverse. A valuation allowance is recorded when it is more likely than not that some or all deferred tax assets will not be realized. The Company accounts for uncertain tax positions in accordance with ASC 740-10, recognizing only those tax positions that meet a more-likely-than-not threshold. Interest and penalties related to uncertain tax positions are classified as income tax expense. The Company has not recognized any interest, penalties, or liabilities for uncertain tax positions in the consolidated financial statements as of the current reporting periods.

Business Combinations The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired, net of liabilities assumed, based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired customer lists, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management’s estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. During the measurement period, which is one year from the acquisition date, the Company may record adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill. Upon the conclusion of the measurement period, any subsequent adjustments are recorded to earnings.

Fair Value of the Acquired Assets The Company accounted for the acquisitions discussed in Note 4 as business combinations using the acquisition method of accounting as prescribed in ASC 805 and ASC 820. In accordance with ASC 805 and ASC 820, the Company assigned fair value to the tangible and intangible assets acquired, identifiable intangible assets and liabilities assumed as of the acquisition dates. Goodwill as of the acquisition date is measured as the excess of purchase consideration over the fair value of tangible and identifiable intangible assets acquired and liabilities assumed.

Segment Information The Company manages its operations in three geographic segments for the purpose of assessing performance and making operating decisions including North America (including its subsidiaries in United States and Canada), Latin America (including subsidiaries in Mexico and Ecuador) and Asia (including its subsidiaries in Malaysia and Taiwan).

Recent Accounting Pronouncements In July 2023, the FASB issued Accounting Standards Update (“ASU”) 2023-03, Presentation of Financial Statement (Topic 205), Income Statement - Reporting Comprehensive Income (Topic 220), Distinguishing Liabilities from Equity (Topic 480), Equity (Topic 505), and Compensation - Stock Compensation (Topic 718), to amend various SEC paragraphs in the ASC to reflect the issuance of SEC Staff Accounting Bulletin No. 120, among other things. The ASU does not provide any new guidance so there is no transition or effective date associated with it. The Company is currently assessing the impact of adopting ASU 2023-03 on the consolidated financial statements and related disclosures. In November 2023, FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which expands annual and interim disclosure requirements for reportable segments, primarily through enhanced disclosures about significant segment expenses. ASU 2023-07 is effective for the Company’s annual periods beginning January 1, 2024, and for interim periods beginning January 1, 2025, with early adoption permitted. In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topics 740): Improvements to Income Tax Disclosures to expand the disclosure requirements for income taxes, specifically relating to the rate reconciliation and income taxes paid. ASU 2023-09 is effective for the Company’s annual periods beginning January 1, 2025, with early adoption permitted. The Company adopted ASU 2023-09 effective January 1, 2025, as required for public business entities. The standard requires disclosure of income tax rate reconciliation information using both dollar amounts and percentages, and disaggregated disclosure of income taxes paid by jurisdiction. For the year ended December 31, 2025, the Company had no income taxes paid to any U.S. federal, U.S. state or local, or foreign jurisdiction ($nil in both FY2025 and FY2024), consistent with the Company’s $nil income tax provision. The rate reconciliation table in Note 13 has been updated to present both dollar amounts and percentages as required. ASU 2023-07 (Segment Reporting) is effective for annual periods beginning after December 15, 2023 and has been adopted; no material changes to the Company’s segment disclosures resulted from adoption.

Net Loss per Common Share, basic and diluted Basic net loss per share is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the period. Diluted loss per share includes potentially dilutive securities such as outstanding options and warrants, using various methods such as the treasury stock or modified treasury stock method in the determination of dilutive shares outstanding during each reporting period. For the period ended March 31, 2026 and 2025, the dilutive effect of 812,136,189 and 118,697,641, respectively, of common stock warrants have not been included in the average shares outstanding for the calculation of net loss per share as the effect would be anti-dilutive as a result of the Company’s net losses in these periods.

812136189

118697641

Fair Value Measurements As defined in ASC 820 Fair Value Measurements, fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The Company utilizes market data or assumptions that market participants would use in pricing the asset or liability, including assumptions about risk and the risks inherent in the inputs to the valuation technique. These inputs can be readily observable, market corroborated, or generally unobservable. The Company classifies fair value balances based on the observability of those inputs. ASC 820 establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1 measurement) and the lowest priority to unobservable inputs (level 3 measurement). The Company determines the level in the fair value hierarchy within which each fair value measurement falls in its entirety, based on the lowest level input that is significant to the fair value measurement in its entirety. In determining the appropriate levels, the Company performs an analysis of the assets and liabilities at each reporting period end. The Company’s financial instruments consist of cash, accounts receivable, accounts payable, accrued interest, notes payable and, convertible debentures. The carrying amounts of these financial instruments are of approximate fair value due to either length of maturity or interest rates that approximate prevailing rates unless otherwise disclosed in these financial statements. The Company’s derivative liabilities are valued using option pricing models with Level 3 inputs.

Sequencing Based upon ASC 815-15-25 Embedded Derivatives, the Company has adopted a sequencing approach regarding the application of ASC 815-40 Contracts in Entity’s Own Equity to its outstanding convertible notes and warrants. Pursuant to the sequencing approach, the Company evaluates its contracts based upon the earliest issuance date.

Note 3 – Inventory Inventory consists of the following components: <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zC83ySTBqz08" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Inventory (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of inventory</td><td> </td> <td colspan="2" id="xdx_499_20260331_zD3Z7B123v41" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231_zRDXuFyz0YA6" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzObT_zZA9wG55YCRc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">325,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">217,338</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryRawMaterialsAndSupplies_iI_pp0p0_d0_maINzObT_za2s6YyLsSh8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Raw materials</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryNet_iTI_pp0p0_mtINzObT_zQNTYkWwcNf3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Inventory</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">325,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">217,338</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfInventoryCurrentTableTextBlock_zC83ySTBqz08" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Inventory (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of inventory</td><td> </td> <td colspan="2" id="xdx_499_20260331_zD3Z7B123v41" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_498_20251231_zRDXuFyz0YA6" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">March 31,</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_eus-gaap--InventoryFinishedGoods_iI_pp0p0_maINzObT_zZA9wG55YCRc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Finished goods</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">325,700</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">217,338</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--InventoryRawMaterialsAndSupplies_iI_pp0p0_d0_maINzObT_za2s6YyLsSh8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Raw materials</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--InventoryNet_iTI_pp0p0_mtINzObT_zQNTYkWwcNf3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Total Inventory</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">325,700</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">217,338</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

325700

217338

325700

217338

Note 4 – Business Combinations, Intangible Assets and Goodwill Original Acquisition On May 7, 2018, the Company purchased the assets of Stemtech International, Inc. (the “Former Parent Company”), out of a Chapter 7 Bankruptcy for $400,000 and the assumption of a $4,000,000 note acquiring 100% of the issued and outstanding capital stock of Canada, Mexico, Stemtech Mexico, Stemtech New Zealand, Taiwan, Korea and Ecuador; and Stemtech Malaysia Holdings that owns two-thirds of its subsidiary Stemtech Malaysia. In addition to the net tangible assets, the Company acquired various intangible assets including patent products, licenses and trademarks and customers and distribution lists. The estimated useful lives of the identifiable intangible assets range from six to fourteen years. The excess purchase price has been recorded as goodwill in the amount of $467,409 at March 31, 2026 and December 31, 2025. The estimated useful life of the identifiable intangible assets is six to fourteen years. LFR Acquisition In March 2023, the Company acquired <span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20230331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--LFRMember_zhxq3UJeJPIg" title="Ownership percentage">100% of LFR, a research and development company with expertise in the formulation of products. The consideration paid was 2.4 million shares of the Company with a fair value of $271,920. At the time of purchase, LFR’s liabilities exceeded its assets by $15,205, and the difference between the net tangible assets and the purchase price, being $287,125, was allocated to a non-compete agreement and will be amortized over 18 months. The following table summarizes the allocation of purchase price of the acquisition: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zdwnudc7BJNk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Business Combinations, Intangible Assets and Goodwill (Details - Acquisition)"> <tr style="vertical-align: bottom"> <td>Schedule of allocation of purchase price</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic">Tangible Assets Acquired:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Allocation</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_zcAfFNDwQuo4" style="width: 13%; text-align: right" title="Cash and cash equivalents">2,171</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Inventory</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="text-align: right" title="Inventory">6,099</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Accounts payable and Accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_pp0p0_di_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_z5h9HQuMvGMf" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable and Accrued liabilities">(23,475</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Tangible Assets Acquired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="text-align: right" title="Net Tangible Assets Acquired">(15,205</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Intangible Assets Acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Non-compete Agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-compete Agreement">287,125</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Fair Value of Assets Acquired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="text-align: right" title="Total Fair Value of Assets Acquired">271,920</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Common Stock</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20230330__20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Common Stock">271,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Goodwill_iI_d0_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_zeqZ4BzB5y31" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The components of all acquired intangible assets were as follows at March 31, 2026 and December 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--AssetAcquisitionTableTextBlock_z5VqsjHWIbv8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Business Combinations, Intangible Assets and Goodwill (Details - Acquired intangible assets)"> <tr style="vertical-align: bottom"> <td>Schedule of acquired intangible assets</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Average Estimated Life (Years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Patent products</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentProductsMember_zE6hwkyk0s0i" style="width: 13%; text-align: right" title="Finite-lived intangible assets acquired, Total">2,344,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentProductsMember_zoJrf3R0yV8g" style="width: 13%; text-align: right" title="Finite-lived intangible assets acquired, Total">2,344,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_907_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentProductsMember_z5JHR3qSp4Ki" title="Finite-lived intangible asset, useful life">14</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade names and trademarks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_pp0p0_c20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndTrademarksMember_zyVisgiZISx9" style="text-align: right" title="Indefinite-lived intangible assets acquired, Total">1,106,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_pp0p0_c20251231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndTrademarksMember_zCV6JbrJTlJb" style="text-align: right" title="Indefinite-lived intangible assets acquired, Total">1,106,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndTrademarksMember_z70D8bGJLiNl" title="Finite-lived intangible asset, useful life">Indefinite</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Customer/distribution list</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerOrDistributionListMember_z88URokijWnh" style="text-align: right" title="Finite-lived intangible assets acquired, Total">1,461,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerOrDistributionListMember_z5QUMVAmFrU2" style="text-align: right" title="Finite-lived intangible assets acquired, Total">1,461,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerOrDistributionListMember_zGLi1R6ZXA7l" title="Finite-lived intangible asset, useful life">6</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-compete agreement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zYrp06MQoTul" style="text-align: right" title="Finite-lived intangible assets acquired, Total">287,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zEjlx2TQHZfd" style="text-align: right" title="Finite-lived intangible assets acquired, Total">287,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zBeqPUXIpjKh" title="Finite-lived intangible asset, useful life">18 months</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20260331_zpap84PZ9Qbd" style="border-bottom: Black 1pt solid; text-align: right" title="Finite-lived intangible assets, accumulated amortization">(3,032,535</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20251231_zK8yHhesfGwk" style="border-bottom: Black 1pt solid; text-align: right" title="Finite-lived intangible assets, accumulated amortization">(2,990,662</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20260101__20260331_zEtSEo2XvSs1" style="border-bottom: Black 2.5pt double; text-align: right" title="Finite-lived intangible assets acquired, Total">2,166,790</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20250101__20251231_zcZfuBMUrpyh" style="border-bottom: Black 2.5pt double; text-align: right" title="Finite-lived intangible assets acquired, Total">2,208,663</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td></tr> </table> The estimated future amortization as of March 31, 2026 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z3uOJAMB4mMg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Business Combinations, Intangible Assets and Goodwill (Details - Future amortization)"> <tr style="vertical-align: bottom"> <td>Schedule of estimated future amortization</td><td> </td> <td colspan="2" id="xdx_49E_20260331_zY8ceWOAffpg" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Year ending December 31,</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zWgnjQV7WBn4" style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">125,619</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_ziUXLxnBnuHf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,492</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_zyO4IwpU1Lb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,492</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearTwo_iI_pp0p0_z3gIclxjhlfe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,664,317</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,124,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Intellectual Property The Company has two current patents filed in the US and 3 filed internationally, and as our research and development progresses, plan on filing more patents. Our current patent portfolio includes: <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: 2%"> </td> <td style="width: 2%">·</td> <td style="width: 96%; text-align: justify">Patent US 9, 289, 375 – Skin Care Composition Containing Combinations of Natural Ingredients</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Patent AU 201127647 – Methods and Composition for Enhancing Stem Cell Mobilization</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Patent MX 344304 – Metodos y Composiciones para Mejorar las Celulas Madre</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Patent US 10,159,705 – Methods and Composition for Enhancing Stem Cell Mobilization</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Patent MX 358857 – Composiciones para el Cuidado de la Piel que Contienen Combinaciones de Ingredientes Naturales</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Patent MX 358857 (part 1 of 3) - Composiciones para el Cuidado de la Piel que Contienen Combinaciones de Ingredientes Naturales</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Patent MX 358857 (part 2 of 3) - Composiciones para el Cuidado de la Piel que Contienen Combinaciones de Ingredientes Naturales</td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Patent MX358857 (part 3 of 3) - Composiciones para el Cuidado de la Piel que Contienen Combinaciones de Ingredientes Naturales</td></tr> </table>

467409

2400000

271920

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfBusinessAcquisitionsByAcquisitionTextBlock_zdwnudc7BJNk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Business Combinations, Intangible Assets and Goodwill (Details - Acquisition)"> <tr style="vertical-align: bottom"> <td>Schedule of allocation of purchase price</td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-style: italic">Tangible Assets Acquired:</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Allocation</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">Cash and cash equivalents</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_pp0p0_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_zcAfFNDwQuo4" style="width: 13%; text-align: right" title="Cash and cash equivalents">2,171</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Inventory</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="text-align: right" title="Inventory">6,099</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Accounts payable and Accrued liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iNI_pp0p0_di_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_z5h9HQuMvGMf" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts payable and Accrued liabilities">(23,475</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net Tangible Assets Acquired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="text-align: right" title="Net Tangible Assets Acquired">(15,205</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic; text-align: left">Intangible Assets Acquired:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Non-compete Agreement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Non-compete Agreement">287,125</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Fair Value of Assets Acquired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="text-align: right" title="Total Fair Value of Assets Acquired">271,920</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: right"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-style: italic">Consideration:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Common Stock</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable_c20230330__20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_pp0p0" style="border-bottom: Black 1pt solid; text-align: right" title="Common Stock">271,920</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Goodwill</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Goodwill_iI_d0_c20230331__us-gaap--BusinessAcquisitionAxis__custom--LFRAcquisitionMember_zeqZ4BzB5y31" style="border-bottom: Black 2.5pt double; text-align: right" title="Goodwill">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2171

6099

23475

-15205

287125

271920

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--AssetAcquisitionTableTextBlock_z5VqsjHWIbv8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Business Combinations, Intangible Assets and Goodwill (Details - Acquired intangible assets)"> <tr style="vertical-align: bottom"> <td>Schedule of acquired intangible assets</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Average Estimated Life (Years)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 49%; text-align: left">Patent products</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentProductsMember_zE6hwkyk0s0i" style="width: 13%; text-align: right" title="Finite-lived intangible assets acquired, Total">2,344,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentProductsMember_zoJrf3R0yV8g" style="width: 13%; text-align: right" title="Finite-lived intangible assets acquired, Total">2,344,900</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 15%; text-align: center"><span id="xdx_907_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--PatentProductsMember_z5JHR3qSp4Ki" title="Finite-lived intangible asset, useful life">14</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Trade names and trademarks</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_pp0p0_c20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndTrademarksMember_zyVisgiZISx9" style="text-align: right" title="Indefinite-lived intangible assets acquired, Total">1,106,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--IndefiniteLivedIntangibleAssetsExcludingGoodwill_iI_pp0p0_c20251231__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndTrademarksMember_zCV6JbrJTlJb" style="text-align: right" title="Indefinite-lived intangible assets acquired, Total">1,106,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_902_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--IndefiniteLivedIntangibleAssetsByMajorClassAxis__custom--TradeNamesAndTrademarksMember_z70D8bGJLiNl" title="Finite-lived intangible asset, useful life">Indefinite</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Customer/distribution list</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerOrDistributionListMember_z88URokijWnh" style="text-align: right" title="Finite-lived intangible assets acquired, Total">1,461,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerOrDistributionListMember_z5QUMVAmFrU2" style="text-align: right" title="Finite-lived intangible assets acquired, Total">1,461,300</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--CustomerOrDistributionListMember_zGLi1R6ZXA7l" title="Finite-lived intangible asset, useful life">6</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Non-compete agreement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zYrp06MQoTul" style="text-align: right" title="Finite-lived intangible assets acquired, Total">287,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zEjlx2TQHZfd" style="text-align: right" title="Finite-lived intangible assets acquired, Total">287,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_ecustom--FiniteLivedIntangibleAssetUsefulLife1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--NonCompeteAgreementMember_zBeqPUXIpjKh" title="Finite-lived intangible asset, useful life">18 months</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20260331_zpap84PZ9Qbd" style="border-bottom: Black 1pt solid; text-align: right" title="Finite-lived intangible assets, accumulated amortization">(3,032,535</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_pp0p0_c20251231_zK8yHhesfGwk" style="border-bottom: Black 1pt solid; text-align: right" title="Finite-lived intangible assets, accumulated amortization">(2,990,662</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="text-align: right; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20260101__20260331_zEtSEo2XvSs1" style="border-bottom: Black 2.5pt double; text-align: right" title="Finite-lived intangible assets acquired, Total">2,166,790</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--FinitelivedIntangibleAssetsAcquired1_pp0p0_c20250101__20251231_zcZfuBMUrpyh" style="border-bottom: Black 2.5pt double; text-align: right" title="Finite-lived intangible assets acquired, Total">2,208,663</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="text-align: right; padding-bottom: 2.5pt"> </td></tr> </table>

2344900

1106000

Indefinite

1461300

287125

18 months

-3032535

-2990662

2166790

2208663

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z3uOJAMB4mMg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Business Combinations, Intangible Assets and Goodwill (Details - Future amortization)"> <tr style="vertical-align: bottom"> <td>Schedule of estimated future amortization</td><td> </td> <td colspan="2" id="xdx_49E_20260331_zY8ceWOAffpg" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td>Year ending December 31,</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_zWgnjQV7WBn4" style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: left">2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">125,619</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_ziUXLxnBnuHf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,492</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_zyO4IwpU1Lb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">167,492</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearTwo_iI_pp0p0_z3gIclxjhlfe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,664,317</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,124,920</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

125619

167492

1664317

2124920

Note 5 – Operating Lease Commitments The Company previously leased approximately 5,000 square feet of office space in Miramar, Florida. The lease expired on September 30, 2024, and was not renewed. Following expiration, the Company adopted an asset-light model with administrative staff working remotely. International operations in Malaysia, Taiwan, Mexico, and Ecuador are conducted from employee home offices and shared facilities under short-term arrangements that qualify for the ASC 842 short-term lease practical expedient (terms of 12 months or less at inception). Accordingly, no right-of-use assets or lease liabilities are recognized as of March 31, 2026. Lease expense related to operating leases was immaterial for the period ended March 31, 2026. As of December 31, 2025, the Company had no operating lease obligations or commitments.

Note 6 – Notes Payable and Convertible Debentures Schedule of notes payable as of: <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDebtTableTextBlock_z40DHSeaJeW2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable and Convertible Debentures (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of notes payable</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Notes payable (3)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__custom--NotesPayableMember_zFfSKubb48qg" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total notes payable">2,333,815</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--NotesPayableMember_zhXNszXdm3p" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total notes payable">2,336,554</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Notes payable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20260331_zesVNOg1Por5" style="text-align: right" title="Total notes payable">2,333,815</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_c20251231_zJprtBg0xS9i" style="text-align: right" title="Total notes payable">2,336,554</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Convertible notes payable, net of discount (4)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleDebtCurrent_iI_pp0p0_c20260331_z4s3FVQ0I8P7" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible notes payable, net of discount">1,825,645</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleDebtCurrent_iI_pp0p0_c20251231_zaGxD6SqOwal" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible notes payable, net of discount">1,825,645</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total notes payable, net of discount of as of March 31, 2026 and December 31, 2025, respectively</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LongTermDebt_pp0p0_c20260331_zW8TkDXQaca3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable, net of discount">4,159,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermDebt_pp0p0_c20251231_zOMd92ipbchk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable, net of discount">4,162,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On May 1, 2023, the Company amended its convertible promissory note agreement with Sharing Services Global Corporation (“SHRG”), which was subsequently assigned to American Pacific Bank – DSS. Under the amended agreement, SHRG capitalized accrued interest of $222,556 and waived its conversion rights under the original agreement. As a result of the amendment, the promissory note was no longer considered convertible and has been classified as notes payable in the accompanying consolidated balance sheets. As of March 31, 2026 and December 31, 2025, the outstanding balance related to this note was $1,492,340 and $1,349,915, respectively. On October 24, 2023, November 20, 2023 and January 4, 2024, the Company entered into three promissory notes with an investor for aggregate proceeds of $475,000. The notes accrue interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20231024__us-gaap--LongtermDebtTypeAxis__custom--ThreePromissoryNotesMember_zTfRA7J0q4Da" title="Debt instrument interest rate stated percentage"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20231120__us-gaap--LongtermDebtTypeAxis__custom--ThreePromissoryNotesMember_ziBuukuwhS94" title="Debt instrument interest rate stated percentage"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20240104__us-gaap--LongtermDebtTypeAxis__custom--ThreePromissoryNotesMember_zIkdWYQ5UHna" title="Debt instrument interest rate stated percentage">12% per annum and matured in March 2025. Accrued interest related to these notes totaled $<span id="xdx_902_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--ThreePromissoryNotesMember_zPrmPCTlZ2jd" title="Interest payable current and noncurrent">45,792 as of December 31, 2025 and was included in accounts payable and accrued expenses in the accompanying consolidated balance sheet. As of March 31, 2026 and December 31, 2025, the outstanding principal balance on these notes was $475,000. During 2021 and 2022, the Company issued various convertible promissory notes with maturity dates ranging from nine months to three years and interest rates ranging from 8% to 12% per annum. Certain financing arrangements included the issuance of common stock and warrants, which were recorded at fair value and recognized as debt discounts. During 2022 and 2023, the Company entered into several debt modification, extension, settlement, and conversion agreements with certain noteholders, including MCUS LLC and Leonite Fund 1, LP. These transactions included amendments to conversion terms, extensions of maturity dates, issuances of common stock and warrants, settlements of outstanding obligations, and conversions of debt into equity. As a result of these transactions, the Company recognized gains and losses on extinguishment of debt and settlement of derivative liabilities, which are included in other income (expense) in the accompanying consolidated statements of operations. On March 27, 2023, the Company entered into an investment agreement with an institutional investor for financing of up to $<span id="xdx_909_ecustom--ConvertibleNotesPayableMaximumAmount_iI_pp0p0_c20230327__us-gaap--LongtermDebtTypeAxis__custom--ConvertibleNote2023Member_z41C5pMj5jd8" title="Maximum amount available for funding">7,000,000 through a senior secured convertible promissory note (the “2023 Note”), together with related share purchase and warrant agreements. The note bears interest at 7% per annum and includes an original issue discount of 12%. Funding under the agreement is discretionary by the investor and subject to certain conditions. As of December 31, 2025, the Company had received aggregate funding of $1,561,660 under the agreement. As of March 31, 2026, the aggregate outstanding balance of convertible notes payable, net of unamortized discount, was $1,825,645, compared to $1,825,645 as of December 31, 2025. As of March 31, 2026, the Company had outstanding related-party convertible promissory notes with principal balances of $<span id="xdx_90C_eus-gaap--ConvertibleDebtCurrent_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JohnWMeyerMember_z22oOrtJa7Ej" title="Convertible debt current">153,257 and $<span id="xdx_90E_eus-gaap--ConvertibleDebtCurrent_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DarrylVGreenMember_z3bUW5P7roE4" title="Convertible debt current">25,000 payable to the Company’s Chief Operating Officer and President, Mr. John W. Meyer, and director, Mr. Darryl V. Green, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfDebtTableTextBlock_z40DHSeaJeW2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Notes Payable and Convertible Debentures (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of notes payable</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left; padding-bottom: 1pt">Notes payable (3)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20260331__us-gaap--LongtermDebtTypeAxis__custom--NotesPayableMember_zFfSKubb48qg" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total notes payable">2,333,815</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--NotesPayable_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__custom--NotesPayableMember_zhXNszXdm3p" style="border-bottom: Black 1pt solid; width: 13%; text-align: right" title="Total notes payable">2,336,554</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Notes payable</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesPayable_iI_pp0p0_c20260331_zesVNOg1Por5" style="text-align: right" title="Total notes payable">2,333,815</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--NotesPayable_iI_pp0p0_c20251231_zJprtBg0xS9i" style="text-align: right" title="Total notes payable">2,336,554</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Convertible notes payable, net of discount (4)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ConvertibleDebtCurrent_iI_pp0p0_c20260331_z4s3FVQ0I8P7" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible notes payable, net of discount">1,825,645</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ConvertibleDebtCurrent_iI_pp0p0_c20251231_zaGxD6SqOwal" style="border-bottom: Black 1pt solid; text-align: right" title="Convertible notes payable, net of discount">1,825,645</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total notes payable, net of discount of as of March 31, 2026 and December 31, 2025, respectively</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--LongTermDebt_pp0p0_c20260331_zW8TkDXQaca3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable, net of discount">4,159,460</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--LongTermDebt_pp0p0_c20251231_zOMd92ipbchk" style="border-bottom: Black 2.5pt double; text-align: right" title="Total notes payable, net of discount">4,162,199</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2333815

2336554

2333815

2336554

1825645

4159460

4162199

1492340

1349915

475000

0.12

45792

475000

7000000

1561660

1825645

153257

25000

Note 7 – Derivative Liabilities The Company issued debt instruments that consist of the issuance of convertible notes with variable conversion provisions. The conversion terms of the convertible notes are variable based on certain factors, such as the future price of the Company’s common stock, which gives rise to a derivative liability which is a non-cash liability. The number of shares of common stock to be issued is based on the future price of the Company’s common stock. The number of shares of common stock issuable upon conversion of the promissory note is indeterminate. Pursuant to ASC Subtopic 815-15 Embedded Derivatives (“ASC 815-15”), the fair values of the variable conversion options and warrants and shares to be issued were recorded as derivative liabilities on the issuance date and revalued at each reporting period. Based upon ASC 840-15-25, the Company has adopted a sequencing approach regarding the application of ASC 815-40 to its outstanding convertible notes and warrants. Pursuant to the sequencing approach, the Company evaluates its contracts based upon the earliest issuance date. As of March 31, 2026 and December 31, 2025, the Company had no derivative liabilities outstanding.

Note 8 – Financing Arrangement - Factoring Liability During the year ended December 31, 2025, the Company entered into various non-recourse agreements for the sale of future receipts for gross proceeds of $856,918, receiving $620,875 in cash, which provided the Company with the ability to convert its account receivables into cash. The Company accounts for these agreements as a financing arrangement, with the purchase price recorded as a liability and daily repayments made are a reduction of the liability. As of March 31, 2026, there was an outstanding balance of $822,968 compared to $843,068 as of December 31, 2025. 856918 620875 822968 843068

Note 9 – Stockholders’ Deficit During 2025, the Company amended its Articles of Incorporation to increase the number of authorized shares of common stock to 5,000,000,000 shares. As of March 31, 2026, there were 1,649,816,690 shares of common stock issued and outstanding. Stock Issued for Services and Stock-Based Compensation During the quarter ended March 31, 2026, the Company issued an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260331__srt--CounterpartyNameAxis__custom--DirectorsOfficersAndServiceProvidersMember_zAbzSdUrjmFg" title="Stock issued for services, shares">336,894,936 shares of common stock to directors, officers, and service providers in exchange for services rendered during the quarter . The shares were valued at an aggregate fair value of $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_pp0p0_c20260101__20260331__srt--CounterpartyNameAxis__custom--DirectorsOfficersAndServiceProvidersMember_zv9roasKvqN6" title="Stock issued for services">67,379 based on the OTC market closing price of $0.0002 per share on the respective grant dates. During the years ended December 31, 2025 and 2024, the Company recognized stock-based compensation expense of $<span id="xdx_908_eus-gaap--ShareBasedCompensation_pp0p0_c20250101__20251231__srt--TitleOfIndividualAxis__custom--ChairmanAndCEOMember__us-gaap--TransactionTypeAxis__custom--VestingOfCommonStockMember_zsgbvu0xOvvk" title="Stock-based compensation expense">439,054 and $<span id="xdx_90F_eus-gaap--ShareBasedCompensation_pp0p0_c20240101__20241231__srt--TitleOfIndividualAxis__custom--ChairmanAndCEOMember__us-gaap--TransactionTypeAxis__custom--VestingOfCommonStockMember_zotT3hqcRhZa" title="Stock-based compensation expense">440,256, respectively, related to the vesting of common stock awards issued to the Company’s Chairman and Chief Executive Officer. For additional information regarding common stock issuances during 2023, see the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.

5000000000

1649816690

336894936

67379

439054

440256

Note 10 – Related Parties Notes Payable – Related Parties During the year ended December 31, 2024, the Company received a short-term working capital loan of $105,000 from John W. Meyer, the Company’s President and Chief Operating Officer. The loan bears interest at 18% per annum, is unsecured, and is payable on demand. On February 20, 2025, Mr. Meyer provided an additional short-term working capital loan of $25,000 under substantially similar terms, including interest at 18% per annum, unsecured status, and repayment on demand. The proceeds were used to support the Company’s operating liquidity and short-term working capital requirements. As of December 31, 2025, the Company also had an outstanding related-party convertible promissory note payable to director Darryl V. Green with a principal balance of $<span id="xdx_907_eus-gaap--ConvertibleDebtCurrent_iI_pp0p0_c20251231__us-gaap--LongtermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DarrylVGreenMember_zEmJY4PbaIS9">25,000. As of March 31, 2026, the aggregate outstanding balance of related-party notes payable, including accrued interest, totaled $185,028. Equity-Based Compensation to Executive Officers and Directors On February 20, 2026, the Company issued an aggregate of <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsAndExecutiveOfficersMember_zJhnCpCbBFYk" title="Stock issued for compensation, shares">257,142,858 restricted shares of common stock to six members of its Board of Directors and executive officers, consisting of <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CharlesSArnoldMember_z98PEJdFyRx6" title="Stock issued for compensation, shares"><span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DarrylVGreenMember_zSZj61IRm1r8" title="Stock issued for compensation, shares"><span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JohnJTThatchMember_ztax5Vha5gO9" title="Stock issued for compensation, shares"><span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BenjaminKaplanMember_z3piv0Uzlize" title="Stock issued for compensation, shares"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JohnWMeyerMember_z72KSJfdFLv5" title="Stock issued for compensation, shares"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DavidEPriceMember_ziYxS7xBh3Vk" title="Stock issued for compensation, shares">42,857,143 shares issued to each individual, as compensation for board and management services rendered. The recipients and their respective titles were as follows: Charles S. Arnold (Chairman and Chief Executive Officer), Darryl V. Green (Director), John “JT” Thatch (Director), Benjamin Kaplan (Director), John W. Meyer (President, Chief Operating Officer, and Director), and David E. Price (Director). The shares were valued at an aggregate fair value of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20260219__20260220__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsAndExecutiveOfficersMember_znOlDuR8JR9a" title="Stock issued for compensation value">77,143, based on a grant-date fair value of $0.0003 per share, representing the OTC market closing price of the Company’s common stock on February 20, 2026. All shares vested immediately upon issuance with no further service conditions. The full fair value of $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20260101__20260331__srt--TitleOfIndividualAxis__custom--BoardOfDirectorsAndExecutiveOfficersMember_zy9y3geFBVk9" title="Recognized as stock-based compensation expense">77,143 was recognized as stock-based compensation expense in the three months ended March 31, 2026, and is included in general and administrative expenses in the accompanying condensed consolidated statements of operations. On the same date, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260219__20260220__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zRmlqlEOqjG7" title="Stock issued for compensation, shares">20,000,000 restricted shares of common stock to CFO Squad, a third-party professional services firm engaged to provide Chief Financial Officer services to the Company. The shares were valued at $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20260219__20260220__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zfovIP2m85K9" title="Stock issued for compensation value">6,000, based on a grant-date fair value of $0.0003 per share. All shares vested immediately upon issuance. The full fair value of $6,000 was recognized as compensation expense in the three months ended March 31, 2026. Chairman and Chief Executive Officer — Long-Term Vesting Award The Company previously granted equity awards to its Chairman and Chief Executive Officer that are being amortized over an 82-month vesting period. During the three months ended March 31, 2026 and 2025, the Company recognized stock-based compensation expense of $<span id="xdx_905_eus-gaap--ShareBasedCompensation_c20260101__20260331__srt--TitleOfIndividualAxis__custom--ChairmanAndChiefExecutiveOfficerMember_zLpeGSO9MND1" title="Recognized as stock-based compensation expense">108,260 and $<span id="xdx_90A_eus-gaap--ShareBasedCompensation_c20250101__20250331__srt--TitleOfIndividualAxis__custom--ChairmanAndChiefExecutiveOfficerMember_z0qccHunu5zg" title="Recognized as stock-based compensation expense">108,260, respectively, related to the vesting of these awards. During the years ended December 31, 2025 and 2024, the Company recognized stock-based compensation expense of $439,054 and $440,256, respectively, related to these awards. Governance, Approval, and Risk Considerations All related-party transactions were reviewed and approved by the independent members of the Board of Directors. Key risks associated with related-party financing include: <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: 2%"> </td> <td style="width: 2%; text-align: justify">·</td> <td style="width: 96%; text-align: justify">Dependence on executives for short-term liquidity</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Potential conflicts of interest in compensation arrangements</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Dilution to existing shareholders from non-cash equity awards</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Concentration of financing from insiders</td></tr> </table> Management believes the terms of the above transactions were reasonable given the Company’s financial condition and represent the most practical sources of capital during the periods presented.

105000

25000

185028

257142858

42857143

77143

0.0003

77143

20000000

6000

0.0003

6000

108260

439054

440256

Note 11 – Commitments and Contingencies Legal proceedings On August 6, 2019, the former CEO (prior to the Company’s bankruptcy proceedings) filed a lawsuit against the Company’s subsidiary, Stemtech HealthSciences Corp., alleging unpaid salary and vacation pay related to a period prior to the current management team assuming control in 2018. The total claim is for approximately $267,000. The Company has filed a counterclaim against the former CEO and considers his claims to be without merit. As of March 31, 2026 and December 31, 2025, the Company has accrued $267,000 related to this matter, which is included in accounts payable and accrued liabilities in the consolidated balance sheets. The Court dismissed the former CEO’s request for summary judgment on March 3, 2023; however, the litigation remains ongoing. As of the date of this filing, the Company was in default under certain Merchant Cash Advance (“MCA”) financing agreements. These balances continue to be fully reflected as liabilities within the Company’s condensed consolidated balance sheet as of March 31, 2026.

267000

Note 12 – Subsequent Events Management of the Company has performed a review of events and transactions occurring after the consolidated balance sheet date to determine if there were any such events or transactions requiring adjustment to or disclosure in the accompanying consolidated financial statements, nothing other than the following: In April 2026, the Company secured financing to support the production of approximately $2.5 million of inventory intended to improve product availability and support anticipated customer demand.

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