FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2026

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

SCHEDULE OF UNOBSERVABLE INPUTS IN LEVEL 3 FAIR VALUE MEASUREMENT

The following table summarizes the significant unobservable inputs used in the Level 3 fair value measurement of the Faning software intangible asset as of December 31, 2025.

Significant Unobservable Input		Value as of December 31, 2025
Valuation technique		Relief-from-Royalty method (Income Approach)
Royalty rate		19.9	%
Discount rate (WACC)		51.2	%
Remaining useful life		4 years
Subscription conversion rate		2.1% of Monthly Active Users
MAU conversion rate		55.0	%

Fair Value, Recurring [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON NON-RECURRING BASIS

Assets and liabilities measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025 are summarized in the table below.

March 31, 2026

Level 1

Level 2

Level 3

Total

Assets

Investments

$

—

$

—

$

—

$

—

Liabilities

Bonds with warrants

$

—

$

—

$

—

$

—

GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES

Notes to Condensed Consolidated Financial Statements

NOTE 9 — FAIR VALUE MEASUREMENTS (cont.)

December 31, 2025

Level 1

Level 2

Level 3

Total

Assets

Investments

$

—

$

—

$

—

$

—

Liabilities

Bonds with warrants

$

—

$

—

$

—

$

—

Fair Value, Nonrecurring [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON NON-RECURRING BASIS

The following table summarizes nonfinancial assets measured at fair value on a nonrecurring basis:

Description		Level 1				Level 2				Level 3				Total
Software (Intangible Asset) — period ended March 31, 2026			—				—			$	2,839,745			$	2,839,745
Software (Intangible Asset) — year ended December 31, 2025			—				—			$	3,029,061			$	3,029,061