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NOTE 1 — NATURE OF OPERATIONS AND BASIS OF PRESENTATION Business Global Interactive Technologies, Inc. (“GITS” or the “Company”), formerly known as Hanryu Holdings, Inc., is a Delaware corporation engaged in the development and operation of FANING, a global digital fan engagement platform focused on Korean entertainment and culture, including K-pop. The FANING platform is designed to enable users to consume, create, share, and engage with digital content and fan communities across mobile and web-based services. In 2024, the Company acquired 100% ownership of FANING KOREA, LLC, a South Korean subsidiary that provides support for the Company’s operations in South Korea. Corporate History Since the inception of Global Interactive Technologies, Inc in 2018, we have accomplished a number of key objectives, as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Date</td> <td style="width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: center">Event/Milestone</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">October 18, 2018</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">HBC is incorporated under the laws of the ROK with the idea of creating an all-in-one product to capture the growing global momentum and popularity of K-Culture.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">October 29, 2020</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">HBC establishes FNS,and begins the initial stages of designing and implementing a platform that can create a fandom networking system.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">March 11, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">HBC establishes Hanryu Times. Hanryu Times begins operations as HBC’s media outlet, reporting on and providing up-to-date K-Culture news within the FANTOO platform, across a number of languages, including English, Japanese, Chinese (simplified/traditional), Indonesian, Spanish, Russian, and Portuguese.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">March 31, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">HBC consummates an agreement and plan of merger (the “Merger Agreement”) with RnDeep, Co. Ltd, a Korean corporation (“RnDeep”), pursuant to which RnDeep merged with and into HBC, with HBC continuing as the surviving corporation (the “RnDeep Acquisition”). As consideration for the RnDeep Acquisition, HBC ratably issued a total 4,150,000 HBC common shares, par value $<span id="xdx_909_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20210331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RnDeepAcquisitionMember_zvLin8xGQF8h" title="Common stock, par or stated value per share">0.45 per share (“Common Shares”), to the former shareholders of RnDeep. As a result of the RnDeep Acquisition, HBC acquired the underlying technologies that the Company plans on utilizing in the future development of new functions and integrations within the FANTOO platform. Once the FANTOO platform is ready to integrate the technology acquired, this technology will support new functions and integrations including, without limitation, the Company’s enterprise resource planning solution, and its artificial intelligence (“AI”), which the Company plans on using to power many of FANTOO’s upcoming features such as speech synthesis, curated content delivery, deepfake detection and blocking, and nudity detection and blocking.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">March 17, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The FANTOO platform was launched and made available to the public.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">June 30, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">HBC enters into an agreement to acquire all the issued and outstanding common shares of Marine Island (the “Marine Island Acquisition”), which owns the right to use and occupy 19,200 square-feet of office space within the iconic Seoul Marina, located at 160 Yeouiseo-ro, Yeungdeungpo-gu, Seoul, Korea (the “Seoul Marina”) from Sewang Co., Ltd. (“Sewang”), for the purchase price of 3,500,000,000 Korean Won (“KRW”), along with the assumption of all Marine Island’s liabilities.</td></tr> </table> GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 1 — NATURE OF OPERATIONS AND BASIS OF PRESENTATION (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: center">Date</td> <td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 80%; text-align: center">Event/Milestone</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">August 30, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">HBC establishes FANTOO Entertainment. FANTOO Entertainment provides a variety of content to the Company’s FANTOO platform, which contributes to the spread of the Korean Wave by promoting new entertainers and artists.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">October 3, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> HBC consummates a strategic acquisition of 50.8% of the outstanding common shares of K-Commerce. In consideration for the shares of K-Commerce, HBC forgave a short-term loan of $270,530 (KRW 309,600,000) owed to HBC by K-Commerce. HBC’s investment into K-Commerce was a strategic acquisition in order to integrate K-Commerce’s retail platform, “SelloveLive” into the FANTOO ecosystem as the FANTOO Fanshop. When launched as the FANTOO Fanshop, K-Commerce’s platform will offer combined services of shopping and live broadcasting, allowing users to easily live-stream travel and share local attractions, local festivals, cultures, and news from around the world. Prior to HBC’s acquisition of its shares in K-Commerce, K-Commerce was 100% owned by Changhyuk Kang, the Company’s Chief Executive Officer and Donghoon Park, the Company’s Chief Marketing Officer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">October 20, 2021</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Hanryu Holdings is incorporated in the State of Delaware.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">February 25, 2022 through May 10, 2022</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">Hanryu Holdings, HBC, and the shareholders of HBC (the “HBC Shareholders”) enter into a share exchange agreement (the “Share Exchange Agreement”), pursuant to which the HBC Shareholders agreed to assign, transfer, and deliver, free and clear of all liens, 100% of the issued and outstanding Common Shares, representing 100% of the voting securities in HBC, to the Company in exchange for the Company issuing <span id="xdx_902_eus-gaap--WeightedAverageNumberOfSharesRestrictedStock_c20220225__20220510__us-gaap--TypeOfArrangementAxis__custom--ShareExchangeAgreementMember_zRPFxGqNUtDc" title="Restricted shares of the company's common stock">42,565,786 restricted shares of the Company’s common stock, par value $0.001 per share (“Common Stock”) to the HBC Shareholders (the “Share Exchange”). Concurrently with entering into the Share Exchange Agreement, the Company, HBC, and the holders (the “HBC Warrantholders”) of all outstanding warrants to purchase Common Shares (“HBC Warrants”) enter into a warrant exchange agreement, pursuant to which the HBC Warrantholders agreed to assign, transfer, and delivery, free and clear of any liens, 100% of the outstanding HBC Warrants to the Company in exchange for the Company issuing to the HBC Warrantholders <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20220510__us-gaap--TypeOfArrangementAxis__custom--WarrantExchangeAgreementMember_zpWtfKgn8wU8" title="Restricted shares of warrant to purchase">10,046,666 warrants to purchase restricted shares of Common Stock (the “Warrant Exchange”). The Warrants and Common Shares of HBC transferred to the Company in the Share Exchange and the Warrant Exchange constituted 100% of the outstanding equity securities of HBC.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">June 16, 2022</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Hanryu Holdings, HBC, the HBC Shareholders, and the HBC Warrantholders consummate the Share Exchange and Warrant Exchange concurrently, pursuant to which HBC became a wholly owned subsidiary of the Company, and the HBC Stockholders and HBC Warrantholders, collectively, acquired a controlling interest in the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">August 1, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The shares of the Company are listed at NASDAQ exchange market.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">December 28, 2023</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">HBC sold owned whole shares of Hanryu Times, Fantoo Entertainment, and K-Commerce, so the business from the three companies became the discontinued operations.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">November 5, 2024</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">HBC sold its 100% ownership interests in its subsidiaries, FNS Co., Ltd. and Marine Island Co., Ltd., in order to improve its financial structure.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">December 4, 2024</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">We acquired 100% ownership of FANING KOREA, LLC to pursue a new business aimed at improving profitability.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">December 28, 2024</td> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">We sold 100% of our ownership interest in Hanryu Bank Co., Ltd. (“HBC”), our wholly owned subsidiary, to improve our financial structure.</td></tr> </table> GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 1 — NATURE OF OPERATIONS AND BASIS OF PRESENTATION (cont.) Going Concern As of March 31, 2026, the Company had an accumulated deficit of $43,031,188 and a working capital deficiency of $1,130,771. In addition, the Company incurred an net loss of $496,993 for the period ended March 31, 2026. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for twelve months after the issuance date of these consolidated financial statements. The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. These consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Management intends to address these conditions by continuing the launch and commercialization of the upgraded Faning 2.0 platform, pursuing K-food products and entertainment-related business ventures, seeking to increase user engagement and monetization, controlling operating costs, and pursuing additional capital through equity financings, borrowings, or other available financing arrangements. However, there can be no assurance that the Company will be successful in implementing these plans or that sufficient funding will be available on terms acceptable to the Company, if at all.

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309600000

1 1

42565786

0.001

10046666

-43031188

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NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES A summary of the significant accounting policies followed by the Company in the preparation of the accompanying consolidated financial statements follows: Principles of Consolidation The consolidated financial statements include the accounts of Global Interactive Technologies, Inc. and its wholly owned subsidiary, FANING KOREA, LLC. All significant intercompany transactions and balances have been eliminated in consolidation. Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.) Foreign Currency The Company’s functional currency for all operations is the KRW. The Company’s accounting records are maintained in KRW, and translated into U.S. Dollars at year-end for the purposes of presentation. During the translation process, the year-end closing exchange rate is used for the valuation of all assets and liabilities, historical exchange rate is used to value stockholder’s equity, and the average exchange rate for the year is used for the calculation of the consolidated financial statements. The net impact of the translation into the U.S. Dollar is included in the accumulated other comprehensive income (loss) of the Company’s consolidated balance sheet as of March 31, 2026 and December 31, 2025. During the periods ended March 31, 2026, there was a fluctuation in the exchange rates ranging from KRW 1,427.93/USD $1 to KRW 1,517.13/USD $1. Also, cash flows are also translated at average translation rates for the periods, therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets. Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Fair value measurements including the fair value of the Company’s common stock;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Stock-based compensation;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Recoverability, useful lives, and impairment assessments of long-lived and intangible assets;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Valuation allowance relating to the Company’s deferred tax assets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Assumptions related to projected future cash flows and commercialization timing.</td></tr> </table> Management evaluates these estimates on an ongoing basis using historical experience and various other assumptions believed to be reasonable under the circumstances. Actual results may differ materially from these estimates and assumptions. Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents. The Company maintains its cash in bank deposit accounts which, at times, may exceed the federal insurance limit. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.) Accounts Receivable Accounts receivables are recorded at the invoiced amount and do not bear interest. Amounts collected on trade accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an Allowance for credit losses for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers’ financial condition in dispute, and the current receivables aging and current payment patterns. The Company reviews its Allowance for credit losses quarterly. Past-due balances over 90 days and over a specified amount are reviewed individually for collectability. Account balances are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company recorded the allowance of $0 on the accompanying consolidated balance sheets as of March 31, 2026 and December 31, 2025. The Company does not have any off-balance-sheet credit exposure related to its customers. Non-Trade Receivables Non-trade receivables are recorded at the invoiced amount and do not bear interest. Amounts collected on non-trade receivables are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its non-trade receivables portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers’ financial condition in dispute, and the current receivables aging and current payment patterns. The Company reviews its allowance for doubtful accounts quarterly. Past-due balances over 90 days and over a specified amount are reviewed individually for collectability. Account balances are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers. Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company’s current and anticipated revenue sources primarily relate to the FANING platform and related digital services, including subscriptions, in-app purchases, advertising services, digital platform services, user engagement services, content-related services, commissions, and other platform-based monetization activities. Revenue is recognized when the applicable performance obligations are satisfied. For subscription-based services, revenue is recognized over the subscription period. Revenue from in-app purchases, digital engagement services, advertising, platform services, and content-related services is generally recognized at the point in time or over the period in which the applicable services are provided. Amounts billed or collected in advance of satisfying performance obligations are recorded as deferred revenue. The Company evaluates whether it acts as principal or agent in revenue transactions in accordance with ASC 606-10-55, Principal versus Agent Considerations. Revenue is reported on a gross basis when the Company controls the promised goods or services prior to transfer to the customer and on a net basis when the Company acts as an agent arranging for goods or services to be provided by another party. For the period ended March 31, 2026 and 2025, the Company recognized revenue of $96 and $0, respectively, primarily related to service-based activities. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.) Cost of Revenue Cost of revenue consists primarily of costs directly related to the Company’s revenue-generating activities, including platform service costs, third-party service fees, payment processing fees, hosting and infrastructure expenses, content-related costs, direct labor, telecommunication costs, travel, postage, vehicle charges, printing, training, and other direct costs associated with providing goods or services to customers. Amortization of capitalized software used in the Company’s platform is included in operating expenses and is not included in cost of revenue unless the related software amortization is directly attributable to revenue-generating activities. Cost of revenue also includes allocated indirect costs related to revenue-generating activities, such as supplies, utilities, office equipment rental, software, computers, and other office-related costs. Cost of revenue is recognized as the related goods or services are delivered or provided to customers. Capitalized Software The Company capitalizes certain costs incurred to develop internal-use software when the preliminary project stage is completed, management has authorized and committed to funding the project, and it is probable that the project will be completed and used to perform the function intended. Capitalized software costs are amortized on a straight-line basis over their estimated useful lives once the software is ready for its intended use. Amortization expense related to capitalized software is included in operating expenses in the consolidated statements of operations. For the period ended March 31, 2026 and 2025, amortization expense related to capitalized software was included in operating expenses. Property Plant and Equipment Property plant and equipment are carried at cost (see Note 5). Depreciation expense is provided over the estimated useful lives of the assets using the straight line method for vehicles and the declining balance method for fixtures and equipment. A summary of the estimated useful lives is as follows: SCHEDULE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Useful Life in Years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Fixtures</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z8Racu9Drwy4" title="Property, plant and equipment, useful life">5</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Equipment</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zmw2Lb4ziK53" title="Property, plant and equipment, useful life">5</td></tr> </table> Maintenance and repairs are charged to expense as incurred, while any additions or improvements are capitalized. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Impairment of Long-Lived Assets The Company reviews operating lease right-of-use assets and finite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability is measured by comparing the carrying amount of the asset to the estimated undiscounted future cash flows expected to result from the use and eventual disposition of the asset. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying amount exceeds the asset’s estimated fair value. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.) Concentrations of Credit Risk Cash and cash equivalents are financial instruments that potentially subject the Company to concentrations of credit risk. The Company may maintain deposits in financial institutions in excess of government insured limits. The Company believes that it is not exposed to significant credit risk as its deposits are held at financial institutions that management believes to be of high credit quality and the Company has not experienced any losses on these deposits. The Company is also potentially subject to concentrations of credit risk in its accounts receivable and loans. Credit risk with respect to receivables is limited due to the number of companies comprising the Company’s customer base. Credit risk with respect to loans is limited since they are made principally related to the collaborative activities between the Company and loan holders. Since the Company is directly affected by the financial condition of its customers and loan holders, management carefully watch if any significant credit risks exist, and they will make actions to remove or mitigate such risks if there are any. The Company had accounts receivable balances of $25 and $46 as of March 31, 2026 and December 31, 2025, respectively. The Company believes that the credit risk related to accounts receivable is manageable and controllable as of March 31, 2026 and December 31, 2025. Generally, the Company does not require collateral or other securities to support its accounts receivable and loans. Fair Value of Financial Instruments The fair value of Company’s financial instruments, consisting of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, debt receivables, debt payables approximate their recorded amounts due to their relatively short settlement terms. Fair Value Measurements The Company applies a three-level valuation hierarchy for fair value measurements. The categorization of assets and liabilities within the valuation hierarchy is based on the lowest level of input that is significant to the measurement of fair value. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 6%">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 92%; text-align: justify">Inputs to the valuation methodology utilize unadjusted quoted market prices in active markets for identical assets and liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inputs to the valuation methodology are other observable inputs, including quoted market prices for similar assets and liabilities, quoted prices for identical and similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inputs to the valuation methodology are unobservable inputs based on management’s best estimate of the inputs that market participants would use in pricing the asset or liability at the measurement date, including assumptions about risk.</td></tr> </table> A change to the level of an asset or liability within the fair value hierarchy is determined at the end of a reporting period. Earning (Loss) Per Share Basic earning (loss) per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of Common Stock for the applicable period. Diluted earning (loss) per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of Common Stock for the applicable period, including the dilutive effect of Common Stock equivalents. Potentially dilutive Common Stock equivalents primarily consist of warrants issued in connection with financings. For purposes of computing both basic and diluted earning (loss) per share, income or loss shall exclude the income or loss attributable to the non-controlling interest. The Company calculates net loss per share in accordance with FASB ASC Topic 260, Earnings Per Share. Basic net loss per share amounts have been computed by dividing net loss excluded loss attributable to the non-controlling interest by the weighted-average number of common shares outstanding during the period. For the three months ended March 31, 2026 and 2025, the Company reported net losses and, accordingly, potential common shares were not included since such inclusion would have been anti-dilutive. As a result, our basic and diluted net loss per share are the same because the Company generated a net loss in all periods presented. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.) Lease Under ASC 842, the determination of whether an arrangement is a lease is made at the lease’s inception and a contract is (or contains) a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is defined under the standard as having both the right to obtain substantially all of the economic benefits from use of the asset and the right to direct the use of the asset. Management only reassesses its determination if the terms and conditions of the contract are changed. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities, and operating lease liabilities in our balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in our balance sheets. ROU assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our obligation to make lease payments. Operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company uses the implicit rate when it is readily determinable. Since most of the Company’s leases do not provide an implicit rate, to determine the present value of lease payments, management uses the Company’s incremental borrowing rate based on the information available at lease commencement. Operating lease ROU assets also includes any lease payments made and excludes any lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the balance sheet. The Company has lease agreements with lease and non-lease components, which are generally accounted for separately with amounts allocated to the lease and non-lease components based on stand-alone prices or for which it has made an accounting policy election to account for these as a single lease component. For certain equipment leases, like vehicles, the Company accounts for the lease and non-lease components as a single lease. Refer to Note 8 for additional disclosures required as a result of the adoption of this new standard. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.) Recently Issued Accounting Standards In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This update requires public business entities to provide enhanced annual disclosures primarily focused on the rate reconciliation table and expanded disclosures for income taxes paid, disaggregated by federal, state, and foreign jurisdictions. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. The Company has evaluated this standard and determined that its adoption does not have a material impact on its consolidated financial statements and related disclosures, given the full valuation allowance recorded against its deferred tax assets. In November 2024, the FASB issued ASU 2024-03 (as clarified by ASU 2025-01 in January 2025), Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). This standard requires public business entities to disclose disaggregated information about specific categories underlying certain income statement expense line items (such as employee compensation, depreciation, and amortization) in the notes to the financial statements. The amendments are effective for annual reporting periods beginning after December 15, 2026. The Company is currently evaluating the potential impact of adopting this standard on its financial statement disclosures. The Company has evaluated, or is in the process of evaluating, the potential impact of these new accounting standards on its consolidated financial statements and related disclosures. Based on its current assessment, management does not expect the adoption of these standards to have a material impact on the Company’s financial position, results of operations, or cash flows. The Company will continue to monitor developments and evaluate the impact of these standards, including any additional interpretive guidance that may be issued prior to adoption.

Principles of Consolidation The consolidated financial statements include the accounts of Global Interactive Technologies, Inc. and its wholly owned subsidiary, FANING KOREA, LLC. All significant intercompany transactions and balances have been eliminated in consolidation. Changes in the Company’s ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

Foreign Currency The Company’s functional currency for all operations is the KRW. The Company’s accounting records are maintained in KRW, and translated into U.S. Dollars at year-end for the purposes of presentation. During the translation process, the year-end closing exchange rate is used for the valuation of all assets and liabilities, historical exchange rate is used to value stockholder’s equity, and the average exchange rate for the year is used for the calculation of the consolidated financial statements. The net impact of the translation into the U.S. Dollar is included in the accumulated other comprehensive income (loss) of the Company’s consolidated balance sheet as of March 31, 2026 and December 31, 2025. During the periods ended March 31, 2026, there was a fluctuation in the exchange rates ranging from KRW 1,427.93/USD $1 to KRW 1,517.13/USD $1. Also, cash flows are also translated at average translation rates for the periods, therefore, amounts reported on the statement of cash flows will not necessarily agree with changes in the corresponding balances on the consolidated balance sheets.

1427.93

1517.13

Use of Estimates The preparation of the Company’s consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosures of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenues and expenses during the reporting period. Significant estimates and assumptions include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Fair value measurements including the fair value of the Company’s common stock;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Stock-based compensation;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Recoverability, useful lives, and impairment assessments of long-lived and intangible assets;</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Valuation allowance relating to the Company’s deferred tax assets; and</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Assumptions related to projected future cash flows and commercialization timing.</td></tr> </table> Management evaluates these estimates on an ongoing basis using historical experience and various other assumptions believed to be reasonable under the circumstances. Actual results may differ materially from these estimates and assumptions.

Cash and Cash Equivalents The Company considers all highly liquid investments with maturities of three months or less at the date of purchase to be cash equivalents. The Company maintains its cash in bank deposit accounts which, at times, may exceed the federal insurance limit. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

Accounts Receivable Accounts receivables are recorded at the invoiced amount and do not bear interest. Amounts collected on trade accounts receivable are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an Allowance for credit losses for estimated losses inherent in its accounts receivable portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers’ financial condition in dispute, and the current receivables aging and current payment patterns. The Company reviews its Allowance for credit losses quarterly. Past-due balances over 90 days and over a specified amount are reviewed individually for collectability. Account balances are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company recorded the allowance of $0 on the accompanying consolidated balance sheets as of March 31, 2026 and December 31, 2025. The Company does not have any off-balance-sheet credit exposure related to its customers.

Non-Trade Receivables Non-trade receivables are recorded at the invoiced amount and do not bear interest. Amounts collected on non-trade receivables are included in net cash provided by operating activities in the consolidated statements of cash flows. The Company maintains an allowance for doubtful accounts for estimated losses inherent in its non-trade receivables portfolio. In establishing the required allowance, management considers historical losses adjusted to take into account current market conditions and customers’ financial condition in dispute, and the current receivables aging and current payment patterns. The Company reviews its allowance for doubtful accounts quarterly. Past-due balances over 90 days and over a specified amount are reviewed individually for collectability. Account balances are written off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. The Company does not have any off-balance-sheet credit exposure related to its customers.

Revenue Recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services is transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. The Company’s current and anticipated revenue sources primarily relate to the FANING platform and related digital services, including subscriptions, in-app purchases, advertising services, digital platform services, user engagement services, content-related services, commissions, and other platform-based monetization activities. Revenue is recognized when the applicable performance obligations are satisfied. For subscription-based services, revenue is recognized over the subscription period. Revenue from in-app purchases, digital engagement services, advertising, platform services, and content-related services is generally recognized at the point in time or over the period in which the applicable services are provided. Amounts billed or collected in advance of satisfying performance obligations are recorded as deferred revenue. The Company evaluates whether it acts as principal or agent in revenue transactions in accordance with ASC 606-10-55, Principal versus Agent Considerations. Revenue is reported on a gross basis when the Company controls the promised goods or services prior to transfer to the customer and on a net basis when the Company acts as an agent arranging for goods or services to be provided by another party. For the period ended March 31, 2026 and 2025, the Company recognized revenue of $96 and $0, respectively, primarily related to service-based activities. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

Cost of Revenue Cost of revenue consists primarily of costs directly related to the Company’s revenue-generating activities, including platform service costs, third-party service fees, payment processing fees, hosting and infrastructure expenses, content-related costs, direct labor, telecommunication costs, travel, postage, vehicle charges, printing, training, and other direct costs associated with providing goods or services to customers. Amortization of capitalized software used in the Company’s platform is included in operating expenses and is not included in cost of revenue unless the related software amortization is directly attributable to revenue-generating activities. Cost of revenue also includes allocated indirect costs related to revenue-generating activities, such as supplies, utilities, office equipment rental, software, computers, and other office-related costs. Cost of revenue is recognized as the related goods or services are delivered or provided to customers.

Capitalized Software The Company capitalizes certain costs incurred to develop internal-use software when the preliminary project stage is completed, management has authorized and committed to funding the project, and it is probable that the project will be completed and used to perform the function intended. Capitalized software costs are amortized on a straight-line basis over their estimated useful lives once the software is ready for its intended use. Amortization expense related to capitalized software is included in operating expenses in the consolidated statements of operations. For the period ended March 31, 2026 and 2025, amortization expense related to capitalized software was included in operating expenses.

Property Plant and Equipment Property plant and equipment are carried at cost (see Note 5). Depreciation expense is provided over the estimated useful lives of the assets using the straight line method for vehicles and the declining balance method for fixtures and equipment. A summary of the estimated useful lives is as follows: SCHEDULE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Useful Life in Years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Fixtures</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z8Racu9Drwy4" title="Property, plant and equipment, useful life">5</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Equipment</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zmw2Lb4ziK53" title="Property, plant and equipment, useful life">5</td></tr> </table> Maintenance and repairs are charged to expense as incurred, while any additions or improvements are capitalized. The Company reviews property and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.

SCHEDULE OF ESTIMATED USEFUL LIVES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold">Classification</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Estimated Useful Life in Years</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Fixtures</td><td style="width: 2%"> </td> <td style="width: 18%; text-align: center"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z8Racu9Drwy4" title="Property, plant and equipment, useful life">5</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Equipment</td><td> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zmw2Lb4ziK53" title="Property, plant and equipment, useful life">5</td></tr> </table>

P5Y

Impairment of Long-Lived Assets The Company reviews operating lease right-of-use assets and finite-lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability is measured by comparing the carrying amount of the asset to the estimated undiscounted future cash flows expected to result from the use and eventual disposition of the asset. If the carrying amount is not recoverable, an impairment loss is recognized for the amount by which the carrying amount exceeds the asset’s estimated fair value. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

Concentrations of Credit Risk Cash and cash equivalents are financial instruments that potentially subject the Company to concentrations of credit risk. The Company may maintain deposits in financial institutions in excess of government insured limits. The Company believes that it is not exposed to significant credit risk as its deposits are held at financial institutions that management believes to be of high credit quality and the Company has not experienced any losses on these deposits. The Company is also potentially subject to concentrations of credit risk in its accounts receivable and loans. Credit risk with respect to receivables is limited due to the number of companies comprising the Company’s customer base. Credit risk with respect to loans is limited since they are made principally related to the collaborative activities between the Company and loan holders. Since the Company is directly affected by the financial condition of its customers and loan holders, management carefully watch if any significant credit risks exist, and they will make actions to remove or mitigate such risks if there are any. The Company had accounts receivable balances of $25 and $46 as of March 31, 2026 and December 31, 2025, respectively. The Company believes that the credit risk related to accounts receivable is manageable and controllable as of March 31, 2026 and December 31, 2025. Generally, the Company does not require collateral or other securities to support its accounts receivable and loans.

Fair Value of Financial Instruments The fair value of Company’s financial instruments, consisting of cash and cash equivalents, accounts receivable, accounts payable, accrued liabilities, debt receivables, debt payables approximate their recorded amounts due to their relatively short settlement terms.

Fair Value Measurements The Company applies a three-level valuation hierarchy for fair value measurements. The categorization of assets and liabilities within the valuation hierarchy is based on the lowest level of input that is significant to the measurement of fair value. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 6%">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 2%"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 92%; text-align: justify">Inputs to the valuation methodology utilize unadjusted quoted market prices in active markets for identical assets and liabilities.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inputs to the valuation methodology are other observable inputs, including quoted market prices for similar assets and liabilities, quoted prices for identical and similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Inputs to the valuation methodology are unobservable inputs based on management’s best estimate of the inputs that market participants would use in pricing the asset or liability at the measurement date, including assumptions about risk.</td></tr> </table> A change to the level of an asset or liability within the fair value hierarchy is determined at the end of a reporting period.

Earning (Loss) Per Share Basic earning (loss) per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of Common Stock for the applicable period. Diluted earning (loss) per share is computed by dividing the income or loss by the weighted-average number of outstanding shares of Common Stock for the applicable period, including the dilutive effect of Common Stock equivalents. Potentially dilutive Common Stock equivalents primarily consist of warrants issued in connection with financings. For purposes of computing both basic and diluted earning (loss) per share, income or loss shall exclude the income or loss attributable to the non-controlling interest. The Company calculates net loss per share in accordance with FASB ASC Topic 260, Earnings Per Share. Basic net loss per share amounts have been computed by dividing net loss excluded loss attributable to the non-controlling interest by the weighted-average number of common shares outstanding during the period. For the three months ended March 31, 2026 and 2025, the Company reported net losses and, accordingly, potential common shares were not included since such inclusion would have been anti-dilutive. As a result, our basic and diluted net loss per share are the same because the Company generated a net loss in all periods presented. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

Lease Under ASC 842, the determination of whether an arrangement is a lease is made at the lease’s inception and a contract is (or contains) a lease if it conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Control is defined under the standard as having both the right to obtain substantially all of the economic benefits from use of the asset and the right to direct the use of the asset. Management only reassesses its determination if the terms and conditions of the contract are changed. Operating leases are included in operating lease right-of-use (“ROU”) assets, other current liabilities, and operating lease liabilities in our balance sheets. Finance leases are included in property and equipment, other current liabilities, and other long-term liabilities in our balance sheets. ROU assets represent our right to use an underlying asset for the lease term, and lease liabilities represent our obligation to make lease payments. Operating lease ROU assets and liabilities are recognized at the lease commencement date based on the present value of lease payments over the lease term. The Company uses the implicit rate when it is readily determinable. Since most of the Company’s leases do not provide an implicit rate, to determine the present value of lease payments, management uses the Company’s incremental borrowing rate based on the information available at lease commencement. Operating lease ROU assets also includes any lease payments made and excludes any lease incentives. Lease expense for lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the balance sheet. The Company has lease agreements with lease and non-lease components, which are generally accounted for separately with amounts allocated to the lease and non-lease components based on stand-alone prices or for which it has made an accounting policy election to account for these as a single lease component. For certain equipment leases, like vehicles, the Company accounts for the lease and non-lease components as a single lease. Refer to Note 8 for additional disclosures required as a result of the adoption of this new standard. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 2 — SIGNIFICANT ACCOUNTING POLICIES (cont.)

Recently Issued Accounting Standards In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This update requires public business entities to provide enhanced annual disclosures primarily focused on the rate reconciliation table and expanded disclosures for income taxes paid, disaggregated by federal, state, and foreign jurisdictions. For public business entities, the amendments are effective for annual periods beginning after December 15, 2024. The Company has evaluated this standard and determined that its adoption does not have a material impact on its consolidated financial statements and related disclosures, given the full valuation allowance recorded against its deferred tax assets. In November 2024, the FASB issued ASU 2024-03 (as clarified by ASU 2025-01 in January 2025), Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40). This standard requires public business entities to disclose disaggregated information about specific categories underlying certain income statement expense line items (such as employee compensation, depreciation, and amortization) in the notes to the financial statements. The amendments are effective for annual reporting periods beginning after December 15, 2026. The Company is currently evaluating the potential impact of adopting this standard on its financial statement disclosures. The Company has evaluated, or is in the process of evaluating, the potential impact of these new accounting standards on its consolidated financial statements and related disclosures. Based on its current assessment, management does not expect the adoption of these standards to have a material impact on the Company’s financial position, results of operations, or cash flows. The Company will continue to monitor developments and evaluate the impact of these standards, including any additional interpretive guidance that may be issued prior to adoption.

NOTE 3 — SHORT-TERM LOAN RECEIVABLES The following table summarizes information with regard to short-term loan receivables outstanding as of March 31, 2026 and December 31, 2025, and the interest income from short-term loan receivables is $0 and $0 for the three months ended March 31, 2026 and December 31, 2025. SCHEDULE OF SHORT TERM LOAN RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Interest Rate</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left">LA PRIMERA CAPITAL INVESTMENTS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_909_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--LaPrimeraCapitalInvestmentMember_zYkM5ruBMWLe" title="Interest Rate">0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"> <span id="xdx_90B_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--LaPrimeraCapitalInvestmentMember_zSGVF151g1p9" title="Short-term loan receivables">-</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: 14%; text-align: right"><span id="xdx_901_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--LaPrimeraCapitalInvestmentMember_zFB8vjNbSaFa" title="Short-term loan receivables">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">AMERIDGE CORPORATION</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AmeridgeCorporationMember_zvkHdp0B24N1" title="Interest Rate">0.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AmeridgeCorporationMember_zjn2tFOrF8J7" title="Short-term loan receivables">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AmeridgeCorporationMember_zozee95FWX8e" title="Short-term loan receivables">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">HANRYU BANK CO.LTD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--HanryuBankCoLtdMember_ziuxoDWP2eF8" title="Interest Rate">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--HanryuBankCoLtdMember_zTV3kerVG82l" title="Short-term loan receivables">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--HanryuBankCoLtdMember_zvfB0bqFomIg" title="Short-term loan receivables">349</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">FNS CO.LTD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--FnsCoLtdMember_zpz2o43iWm2i" title="Interest Rate">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--FnsCoLtdMember_zUPZCFwAeeJ8" title="Short-term loan receivables">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--FnsCoLtdMember_zsxYd8UK0Dwi" title="Short-term loan receivables">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">(-) Allowances for credit losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(349</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total short-term loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements

SCHEDULE OF SHORT TERM LOAN RECEIVABLES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <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">Interest Rate</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">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(204,238,255)"> <td style="width: 46%; text-align: left">LA PRIMERA CAPITAL INVESTMENTS</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right"><span id="xdx_909_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--LaPrimeraCapitalInvestmentMember_zYkM5ruBMWLe" title="Interest Rate">0</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"> <span id="xdx_90B_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--LaPrimeraCapitalInvestmentMember_zSGVF151g1p9" title="Short-term loan receivables">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right"><span id="xdx_901_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--LaPrimeraCapitalInvestmentMember_zFB8vjNbSaFa" title="Short-term loan receivables">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">AMERIDGE CORPORATION</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AmeridgeCorporationMember_zvkHdp0B24N1" title="Interest Rate">0.1</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AmeridgeCorporationMember_zjn2tFOrF8J7" title="Short-term loan receivables">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--AmeridgeCorporationMember_zozee95FWX8e" title="Short-term loan receivables">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">HANRYU BANK CO.LTD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--HanryuBankCoLtdMember_ziuxoDWP2eF8" title="Interest Rate">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--HanryuBankCoLtdMember_zTV3kerVG82l" title="Short-term loan receivables">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--HanryuBankCoLtdMember_zvfB0bqFomIg" title="Short-term loan receivables">349</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">FNS CO.LTD</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtInterestRateIncrease_pid_dp_uPure_c20260101__20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--FnsCoLtdMember_zpz2o43iWm2i" title="Interest Rate">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20260331__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--FnsCoLtdMember_zUPZCFwAeeJ8" title="Short-term loan receivables">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--NotesAndLoansReceivableGrossCurrent_iI_c20251231__us-gaap--AccountsNotesLoansAndFinancingReceivableByReceivableTypeAxis__custom--FnsCoLtdMember_zsxYd8UK0Dwi" title="Short-term loan receivables">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">(-) Allowances for credit losses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(349</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total short-term loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

0.001

349

NOTE 4 — PROPERTY PLANT AND EQUIPMENT Property plant and equipment consist of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zusgFKZugf03" 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" id="xdx_49B_20251231_zZou5lHqVO4c" 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 id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzRBE_zqt9Zmev7498" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Fixtures</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,703</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,703</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzRBE_zqtIQ7OFqoXi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</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">(4,372</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">(4,209</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzRBE_zvns0q4bzKnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Property plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,331</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,494</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Total depreciation expense for the three months ended March 31, 2026 and 2025 are $167 and $303. Depreciation expense is reflected in operating cost and expenses in the Condensed Consolidated statements of operations.

Property plant and equipment consist of the following: SCHEDULE OF PROPERTY PLANT AND EQUIPMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zusgFKZugf03" 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" id="xdx_49B_20251231_zZou5lHqVO4c" 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 id="xdx_401_eus-gaap--PropertyPlantAndEquipmentGross_iI_maPPAENzRBE_zqt9Zmev7498" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Fixtures</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,703</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">5,703</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzRBE_zqtIQ7OFqoXi" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Less accumulated depreciation</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">(4,372</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">(4,209</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzRBE_zvns0q4bzKnj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Property plant and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,331</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,494</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5703

4372

4209

1331

1494

167

303

NOTE 5 — SOFTWARE The Company acquired the SOFTWARE through an asset transfer agreement with its former subsidiary, Hanryu Bank Co., Ltd., from which it sold all equity interest in December 2024, and through the transfer of the Faning APPLICATION. The Company recognized the acquisition cost of $4,940,000 based on the appraised value determined by an independent valuation firm. This software has been accounted for as an intangible asset in accordance with ASC 350 – Intangibles—Goodwill and Other. The software is being amortized on a straight-line basis over its estimated useful life of 5 years. Starting in 2025, amortization expenses related to the software will be recognized as operating expenses in the consolidated statements of operations. The Company reviews the software for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. During the year ended December 31, 2025, management identified impairment indicators, including the Company’s limited revenue generation from the Faning platform, continuing operating losses, and early-stage commercialization status. As a result, the Company evaluated the recoverability of the software and recognized an impairment loss of $1,019,611 for the year ended December 31, 2025. The impairment loss is included in other expense in the consolidated statements of operations. The carrying value of software consisted of the following: SCHEDULE OF SOFTWARE ASSETS AND DETERMINED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_zbOUFy6ifd2d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zPbRJ3MszD4g" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maIANEGzRoI_zEHz52is4RH1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Acquisition cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,940,000</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: 16%; text-align: right">4,940,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msIANEGzRoI_zLfvVBBDk4h2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less Accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,210,508</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,021,192</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationEffect_iI_maIANEGzRoI_zj0Dug0CPdD7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Add Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,864</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,864</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ImpairmentLossOnIntangibleAsset_iNI_di_msIANEGzRoI_z9HhrtkHeVu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated impairment loss on intangible assets</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">(1,019,611</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">(1,019,611</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtIANEGzRoI_zEymFIRjsiTh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net book value</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">2,839,745</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">3,029,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense related to software was $<span id="xdx_902_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zEs98ukS0w8f" title="Amortization expense">189,316 for the three months ended March 31, 2026. $<span id="xdx_90B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iI_c20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__custom--SoftwareMember_zGD3JaIjKaH1" title="Amortization expense">1,021,192 amortization expense was recognized for the year ended December 31, 2025. The Company recognized an impairment loss of $0 for the period ended March 31, 2026 compared to $1,019,611 for the year ended December 31, 2025. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements

4940000

P5Y

1019611

The carrying value of software consisted of the following: SCHEDULE OF SOFTWARE ASSETS AND DETERMINED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260331_zbOUFy6ifd2d" 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" id="xdx_497_20251231_zPbRJ3MszD4g" 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 id="xdx_40A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_maIANEGzRoI_zEHz52is4RH1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Acquisition cost</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,940,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">4,940,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msIANEGzRoI_zLfvVBBDk4h2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Less Accumulated amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,210,508</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,021,192</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--ForeignCurrencyTranslationEffect_iI_maIANEGzRoI_zj0Dug0CPdD7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Add Foreign currency translation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,864</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">129,864</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--ImpairmentLossOnIntangibleAsset_iNI_di_msIANEGzRoI_z9HhrtkHeVu1" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated impairment loss on intangible assets</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">(1,019,611</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">(1,019,611</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IntangibleAssetsNetExcludingGoodwill_iTI_mtIANEGzRoI_zEymFIRjsiTh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net book value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,839,745</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,029,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4940000

1210508

1021192

129864 129864 1019611 1019611

2839745

3029061

189316

1021192

0 1019611

NOTE 6 — LEASE The Company uses approximately 19,200 square feet of office space at the Seoul Marina free of charge. Although there is no formal lease agreement, the Company determined that the ASC 842 accounting standard applies and recognized the fair value of the rent-free use of the property through May 2031 as a right-of-use (ROU) asset, with corresponding lease expense recognized in the statement of operations. At the time of initial acquisition from Seoul Marina Co., Ltd. “SMC” in July 2021, the Company used the following assumptions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Annual lease cost: 300,000,000 Korean Won</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span id="xdx_905_eus-gaap--PresentValueOfFutureInsuranceProfitsWeightedAverageAmortizationPeriod_dtY_c20210701__20210731_zZPvzSzkgv58" title="Present Value of Future Insurance Profits, Weighted Average Amortization Period">10-year present value calculation</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Assumed annual rent increase: -4.96%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Interest rate: 3%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">10-year Korean government bond yield: 2.11%</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Exchange rate: 1,188.5 KRW/USD</td></tr> </table> Based on the assumptions outlined, the Company calculated the present value of 10 years of free rent to be $2,775,512 and recognized it as a long-term right-of-use (ROU) asset as of September 30, 2021. Since the space was provided free of charge, no lease liability was recognized. The ROU asset was amortized at approximately $23,000 per month over the 10-year lease term. As the Company initially allocated $2,935,658 to the SMC receivable and leasehold rights, an impairment loss of $158,278 was recognized on the ROU asset as of December 31, 2021. In December 2024, the Company sold its entire equity interest in Hanryu Bank Co., Ltd. (“HBC”), a subsidiary that held the rent-free rights to the Seoul Marina building. However, through an asset transfer agreement between the Company and HBC, the Company acquired the rent-free rights to the Seoul Marina building. The transfer amount was based on the net book value of the ROU asset as of the contract date and was offset against the Company’s outstanding loan receivable. As of March 31, 2026 and December 31, 2025, the carrying amounts of the ROU asset were $1,209,718 and $1,264,546, respectively. Lease cost is $56,328 for the period ended March 31, 2026. The carrying amount of the ROU asset reflects the exchange rate fluctuation from 1,427.93 KRW/USD to 1,517.13KRW/USD for the period ended March 31, 2026. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements

19200

300000000

P10Y

-0.0496

0.03

0.0211

1188.5

P10Y

2775512

23000

2935658

158278

1209718

1264546

56328

1427.93

1517.13

NOTE 7 — SHORT-TERM LOAN PAYABLES The following table summarizes information with regard to short-term loan payables outstanding as of March 31, 2026 and December 31, 2025. SCHEDULE OF SHORT TERM LOAN PAYABLES OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <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">Interest Rate</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">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(204,238,255)"> <td style="width: 46%; text-align: left">Mijung Oh</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">0</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: 14%; text-align: right">7,818</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: 14%; text-align: right">8,529</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Changhyuk Kang(1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,634</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Levenston Korea LLC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,708</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,638</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jeyoun Baeg</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,330</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,394</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Yoonseok Choi</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Corner Piece Capital Partners Pte Ltd (2) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--CornerPieceCapitalPartnersPteLtdMember_fKDIp_zfYM5EIY4N5c" title="Interest rate">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,712</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,028</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif">Changhyuk Kang is not a related party, as he is a minority shareholder.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif">The Company subsequently repaid the loan principal and accrued interest on April 24, 2026.</td></tr> </table>

The following table summarizes information with regard to short-term loan payables outstanding as of March 31, 2026 and December 31, 2025. SCHEDULE OF SHORT TERM LOAN PAYABLES OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <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">Interest Rate</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">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(204,238,255)"> <td style="width: 46%; text-align: left">Mijung Oh</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">0</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: 14%; text-align: right">7,818</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: 14%; text-align: right">8,529</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Changhyuk Kang(1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">13,634</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Levenston Korea LLC</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,708</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,638</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jeyoun Baeg</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,330</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,394</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Yoonseok Choi</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,656</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,833</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Corner Piece Capital Partners Pte Ltd (2) </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--CornerPieceCapitalPartnersPteLtdMember_fKDIp_zfYM5EIY4N5c" title="Interest rate">8</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">46,200</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,712</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,028</td><td style="text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif">Changhyuk Kang is not a related party, as he is a minority shareholder.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif">The Company subsequently repaid the loan principal and accrued interest on April 24, 2026.</td></tr> </table>

7818

8529

15000

13634

0.046

3708

1638

1330

1394

3656

3833

0.08

46200

77712

29028

NOTE 8 — SHORT-TERM LOAN PAYABLES FROM RELATED PARTIES The following table summarizes information regarding short-term loan payables from related parties as of March 31, 2026 and December 31, 2025. Jaeman Lee is a family of an independent director of the Company and Hangmuk Shin is the largest shareholder of Global Interactive Technologies, Inc. SCHEDULE OF SHORT TERM LOAN PAYABLES AND RELATED PARTY OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="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">Interest Rate</td><td style="white-space: nowrap; 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">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(204,238,255)"> <td style="width: 46%; text-align: left">Taehoon Kim</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">0</td><td style="white-space: nowrap; width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">569</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: 14%; text-align: right">583</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jaeman Lee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="white-space: nowrap; text-align: left">%(1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,733</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hangmuk Shin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="white-space: nowrap; text-align: left">%(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,969</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">PixelArc LLC</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">0</td><td style="white-space: nowrap; 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">1,500</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">963</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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"> </td><td style="white-space: nowrap; 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">91,189</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">93,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The interest rate applicable to Faning Korea, LLC is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--FaningKoreaLLCMember_znWtHgVeKmoh" title="Interest rate">4.6% per annum, whereas the interest rate applicable to Global Interactive Technologies, Inc. is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--GlobalInteractiveTechnologiesIncMember_zZeAwiZ9113" title="Interest rate">0%.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The interest rate under the loan agreements executed through 2025 was <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--FaningKoreaLLCMember_z3d4wWHVKPVh" title="Interest rate">4.6% per annum, while the interest rate under the loan agreements executed in 2026 was <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--TwoThousandAndTwentySixLoanAgreementMember_z9xNZHE3LXjk" title="Interest rate">0%.</td></tr> </table> The following table summarizes information regarding short-term loan payables from related parties as of March 31, 2026 and December 31, 2025. Jaeman Lee is a family of an independent director of the Company and Hangmuk Shin is the largest shareholder of Global Interactive Technologies, Inc. SCHEDULE OF SHORT TERM LOAN PAYABLES AND RELATED PARTY OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="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">Interest Rate</td><td style="white-space: nowrap; 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">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(204,238,255)"> <td style="width: 46%; text-align: left">Taehoon Kim</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">0</td><td style="white-space: nowrap; width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">569</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: 14%; text-align: right">583</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jaeman Lee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="white-space: nowrap; text-align: left">%(1)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,733</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hangmuk Shin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4.6</td><td style="white-space: nowrap; text-align: left">%(2)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,969</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">PixelArc LLC</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">0</td><td style="white-space: nowrap; 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">1,500</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">963</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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"> </td><td style="white-space: nowrap; 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">91,189</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">93,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center">(1)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The interest rate applicable to Faning Korea, LLC is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--FaningKoreaLLCMember_znWtHgVeKmoh" title="Interest rate">4.6% per annum, whereas the interest rate applicable to Global Interactive Technologies, Inc. is <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_901_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--GlobalInteractiveTechnologiesIncMember_zZeAwiZ9113" title="Interest rate">0%.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">(2)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The interest rate under the loan agreements executed through 2025 was <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--FaningKoreaLLCMember_z3d4wWHVKPVh" title="Interest rate">4.6% per annum, while the interest rate under the loan agreements executed in 2026 was <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIT1JUIFRFUk0gTE9BTiBQQVlBQkxFUyBBTkQgUkVMQVRFRCBQQVJUWSBPVVRTVEFORElORyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--ShortTermDebtPercentageBearingVariableInterestRate_iI_pid_dp_c20260331__us-gaap--ShortTermDebtTypeAxis__custom--TwoThousandAndTwentySixLoanAgreementMember_z9xNZHE3LXjk" title="Interest rate">0%.</td></tr> </table>

569

583

0.046

80824

84733

0.046

8296

6969

1500

963

91189

93248

0.046

NOTE 9 — FAIR VALUE MEASUREMENTS Fair value has been determined on a basis consistent with the requirements of FASB ASC Topic 825, Financial Instruments, and the Company adopted on a prospective basis required provisions of FASB ASC Topic 820, Fair Value Measurement. Financial Items Measured at Fair Value on a Recurring Basis The carrying amounts reported in the Condensed Consolidated balance sheet for short-term financial instruments, including cash and cash equivalents, short-term loans, accounts receivable, prepaid expenses, short-term borrowings, accrued expense and other current liabilities due to the short maturities of these instruments. <p id="xdx_89D_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_hus-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zpqRN90lX2ug" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: center; padding-bottom: 1pt"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49B_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z1DfQQ7caod2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49B_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zPBsdQ7hYkaf" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 2</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_499_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zEOxYGW5INBl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 3</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_497_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zyxZopS3ojHg" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Total</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--AssetsFairValueDisclosureAbstract_iB_zkwFoWpyVKD2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsFairValueDisclosure_iI_zftS6KIcRrXg" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Investments</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</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">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosureAbstract_iB_zGatX0Zw1Yj2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesFairValueDisclosure_iI_zejxeNRXbYT6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bonds with warrants</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><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> </table> GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 9 — FAIR VALUE MEASUREMENTS (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: center; padding-bottom: 1pt"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49C_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zMjy82mWqKw6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49C_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zWUNWSAoe5k2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 2</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49D_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zl2PmCHADw3d" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 3</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49C_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_z4fhnIE6Mqi4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Total</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--AssetsFairValueDisclosureAbstract_iB_zYrPOLg7bEyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsFairValueDisclosure_i01I_zZ3y6HaHzsC" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Investments</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</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">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosureAbstract_iB_zuAqjKrZTCS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesFairValueDisclosure_i01I_zYAPYd4lh1Le" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bonds with warrants</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><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> </table> Financial Items Measured at Fair Value on a Nonrecurring Basis There are no financial assets or liabilities measured at fair value on a nonrecurring basis as of March 31, 2026 and March 31, 2025. Non-financial Items Measured at Fair Value on a Recurring Basis The Company’s long-lived assets, including capitalized software, operating lease right-of-use assets, and other finite-lived assets, are measured at fair value on a nonrecurring basis when events or changes in circumstances indicate that the carrying amount may not be recoverable. During the year ended December 31, 2025, the Company identified impairment indicators related to its capitalized software asset, including limited current revenue generation, continuing operating losses, and revised expectations regarding the timing of commercialization of the Faning platform. As a result, the Company evaluated the recoverability of the asset and recognized an impairment loss of $<span id="xdx_905_eus-gaap--ImpairmentOfIntangibleAssetsExcludingGoodwill_c20250101__20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zT99fdcPyQNb" title="Impairment loss">1,019,611 during the year ended December 31, 2025. The impairment loss is included in other expense in the consolidated statements of operations. The Company did not identify impairment indicators related to its capitalized software asset for the three months ended March 31, 2026. The fair value measurement related to the software impairment was based on significant unobservable inputs and is classified as a Level 3 measurement within the fair value hierarchy. <p id="xdx_89D_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_hus-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zgFaQgr0aH98" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes nonfinancial assets measured at fair value on a nonrecurring basis: SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON NON-RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom; background-color: White"> <td style="border-bottom: Black 1pt solid; text-align: left">Description</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Level 1</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Level 2</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Level 3</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left; padding-bottom: 1pt">Software (Intangible Asset) — period ended March 31, 2026</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--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z1gpT0sqlcGi" style="border-bottom: Black 1pt solid; width: 11%; text-align: right" title="Software (intangible asset)">—</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_985_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zCg0Ww7tYPGc" style="border-bottom: Black 1pt solid; width: 11%; text-align: right" title="Software (intangible asset)">—</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_985_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zTLvGUUYezKh" style="border-bottom: Black 1pt solid; width: 11%; text-align: right" title="Software (intangible asset)">2,839,745</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">$</td><td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zOKsy9sqvvI7" style="border-bottom: Black 1pt solid; width: 11%; text-align: right" title="Software (intangible asset)">2,839,745</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Software (Intangible Asset) — year ended December 31, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zMIJZ33QT1fk" style="border-bottom: Black 1pt solid; text-align: right" title="Software (intangible asset)">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_z5qh8WmLYxad" style="border-bottom: Black 1pt solid; text-align: right" title="Software (intangible asset)">—</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zRKsbXmqHnD" style="border-bottom: Black 1pt solid; text-align: right" title="Software (intangible asset)">3,029,061</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_98E_eus-gaap--FiniteLivedIntangibleAssetsFairValueDisclosure_iI_c20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsNonrecurringMember_zBzWVwf5XZq9" style="border-bottom: Black 1pt solid; text-align: right" title="Software (intangible asset)">3,029,061</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 9 — FAIR VALUE MEASUREMENTS (cont.) Valuation Technique and Significant Unobservable Inputs (Level 3) The fair value of the Faning software intangible asset as of December 31, 2025 was estimated using the Relief-from-Royalty (RfR) method, an income approach. Under the Relief-from-Royalty method, fair value is measured as the present value of the after-tax royalty payments that the Company would hypothetically be required to pay to license the Asset from a third party, assuming the Company did not own it. The hypothetical royalty payments were projected over a discrete four-year forecast period (FY2026 through FY2029), tax-effected at an assumed statutory rate, and discounted to present value using a risk-adjusted discount rate. A mid-year discounting convention was applied to reflect the assumption that cash flows are received evenly throughout each year. The fair value measurement is categorized within Level 3 of the fair value hierarchy because it relies on significant unobservable inputs, including projected revenues, royalty rate, discount rate, effective tax rate, and management assumptions regarding future monetization of the platform. The forecast was prepared by management based on the early-stage nature of the platform, observed user-acquisition economics, and expected pricing and conversion characteristics of comparable consumer social platforms. <p id="xdx_89F_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zQe8k5LOF6vj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. SCHEDULE OF UNOBSERVABLE INPUTS IN LEVEL 3 FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Significant Unobservable Input</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Value as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Valuation technique</td><td> </td> <td style="text-align: right">Relief-from-Royalty method (Income Approach)</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 75%; text-align: justify">Royalty rate</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: right"><span id="xdx_909_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputRoyaltyRateMember_zPNUrdrv754k" title="Intangible asset measurement input">19.9</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Discount rate (WACC)</td><td> </td> <td style="text-align: right"><span id="xdx_901_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_z7bqnTuzANFe" title="Intangible asset measurement input">51.2</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Remaining useful life</td><td> </td> <td style="text-align: right"><span id="xdx_90B_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputRemainingUsefulLifeMember_zrbBw7IVDG67" title="Intangible asset measurement input">4 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Subscription conversion rate</td><td> </td> <td style="text-align: right"><span id="xdx_903_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputSubscriptionConversionRateMember_zqFX6iPdwB18" title="Intangible asset measurement input">2.1% of Monthly Active Users</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">MAU conversion rate</td><td> </td> <td style="text-align: right"><span id="xdx_90F_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputConversionRateMember_zXqx4zldcvA4" title="Intangible asset measurement input">55.0</td><td style="text-align: left">%</td></tr> </table> The projected revenue assumptions incorporate management’s estimates of user growth, user retention, conversion rates, subscription pricing, in-app purchase activity, advertising monetization, and customer acquisition trends. The fair value measurement is sensitive to changes in significant unobservable inputs. Increases in projected revenues, royalty rate, subscription conversion rate, or MAU conversion rate would increase the estimated fair value, while increases in the discount rate or effective tax rate would decrease the estimated fair value. Reconciliation to Impairment Loss Application of the Relief-from-Royalty method resulted in an estimated fair value for the Faning software intangible asset of $3,029,061 as of December 31, 2025. Because the indicated fair value was below the Asset’s pre-impairment carrying amount, the Company recognized a non-cash impairment loss of $1,019,611 during the year ended December 31, 2025 in accordance with ASC 350-30-35. There was no impairment losses recognized on the Faning software intangible asset during the period ended March 31, 2026. Nonfinancial Items Measured at Fair Value on a Recurring Basis There are no nonfinancial assets measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025. Nonfinancial Items Measured at Fair Value on a Nonrecurring Basis The fair value of long-lived assets is measured whenever the carrying value of long-lived asset or asset group is not recoverable on an undiscounted cash flow basis. Except for the intangible asset impairment disclosed in Note 9, no impairment is recognized for long-lived assets as of as of March 31, 2026 and December 31, 2025. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements

<p id="xdx_89D_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_hus-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zpqRN90lX2ug" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. SCHEDULE OF FAIR VALUE OF ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: center; padding-bottom: 1pt"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49B_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z1DfQQ7caod2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49B_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zPBsdQ7hYkaf" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 2</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_499_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zEOxYGW5INBl" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 3</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_497_20260331__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zyxZopS3ojHg" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Total</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--AssetsFairValueDisclosureAbstract_iB_zkwFoWpyVKD2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AssetsFairValueDisclosure_iI_zftS6KIcRrXg" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Investments</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</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">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosureAbstract_iB_zGatX0Zw1Yj2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LiabilitiesFairValueDisclosure_iI_zejxeNRXbYT6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bonds with warrants</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><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> </table> GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 9 — FAIR VALUE MEASUREMENTS (cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: White"> <td style="display: none; text-align: center; padding-bottom: 1pt"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49C_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zMjy82mWqKw6" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 1</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49C_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member_zWUNWSAoe5k2" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 2</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49D_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zl2PmCHADw3d" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Level 3</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="display: none; text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center"> </td><td id="xdx_49C_20251231__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_z4fhnIE6Mqi4" style="border-bottom: Black 1pt solid; display: none; font-weight: bold; text-align: center">Total</td><td style="display: none; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr id="xdx_40F_eus-gaap--AssetsFairValueDisclosureAbstract_iB_zYrPOLg7bEyf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AssetsFairValueDisclosure_i01I_zZ3y6HaHzsC" style="vertical-align: bottom; background-color: White"> <td style="width: 40%; padding-bottom: 1pt">Investments</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</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">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: right">—</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--LiabilitiesFairValueDisclosureAbstract_iB_zuAqjKrZTCS8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LiabilitiesFairValueDisclosure_i01I_zYAPYd4lh1Le" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Bonds with warrants</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><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> </table>

1019611

2839745

3029061

<p id="xdx_89F_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zQe8k5LOF6vj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">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. SCHEDULE OF UNOBSERVABLE INPUTS IN LEVEL 3 FAIR VALUE MEASUREMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Significant Unobservable Input</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center">Value as of December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Valuation technique</td><td> </td> <td style="text-align: right">Relief-from-Royalty method (Income Approach)</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 75%; text-align: justify">Royalty rate</td><td style="width: 2%"> </td> <td style="width: 22%; text-align: right"><span id="xdx_909_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputRoyaltyRateMember_zPNUrdrv754k" title="Intangible asset measurement input">19.9</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Discount rate (WACC)</td><td> </td> <td style="text-align: right"><span id="xdx_901_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_z7bqnTuzANFe" title="Intangible asset measurement input">51.2</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Remaining useful life</td><td> </td> <td style="text-align: right"><span id="xdx_90B_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputRemainingUsefulLifeMember_zrbBw7IVDG67" title="Intangible asset measurement input">4 years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Subscription conversion rate</td><td> </td> <td style="text-align: right"><span id="xdx_903_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputSubscriptionConversionRateMember_zqFX6iPdwB18" title="Intangible asset measurement input">2.1% of Monthly Active Users</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">MAU conversion rate</td><td> </td> <td style="text-align: right"><span id="xdx_90F_ecustom--IntangibleAssetMeasurementInput_iI_pid_uPure_c20251231__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputConversionRateMember_zXqx4zldcvA4" title="Intangible asset measurement input">55.0</td><td style="text-align: left">%</td></tr> </table>

19.9 51.2 4 2.1 55.0

3029061

1019611

NOTE 10 — SIGNIFICANT NON-CASH TRANSACTION On March 19, 2025, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250319__20250319__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EvanTrustMember_zSMiNoqyvg71" title="Issuance of shares">300,000 shares of Common Stock at a conversion price of $<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250319__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EvanTrustMember_z5pzmCTm4K2e" title="Conversion price">0.70 per share in connection with the conversion of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250319__20250319__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EvanTrustMember_zJPe4bFgoUqg" title="Issuance of shares value">210,000 of indebtedness payable to Evan Trust. Debt conversion loss was $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250319__20250319__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--EvanTrustMember_zrTk4tTHoHVh" title="Debt conversion loss">300,030. On May 7, 2025, the Company issued<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zu6gXlpabke" title="Issuance of shares"> 90,123 shares of Common Stock at a conversion price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zDteVNkHhtA2" title="Conversion price">1.19 per share, together with warrants to purchase <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zdh6OP6LI4J9" title="Issuance of shares">81,739 shares of Common Stock at an exercise price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zKyGThi3JVKh" title="Conversion price">1.29 per share and expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_ze78exb7UCNg" title="Issuance of shares value">105,444 of indebtedness payable to Hangmuk Shin. Debt conversion loss was $<span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zVZDiTc91I7g" title="Debt conversion loss">178,748. On May 7, 2025, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zK1JFsULmwec" title="Issuance of shares">135,817 shares of Common Stock at a conversion price of $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zmc6Vir5UKEc" title="Conversion price">1.27 per share, together with warrants to purchase <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zuvQi0BlKCQ2" title="Issuance of shares">125,383 shares of Common Stock at an exercise price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zjkiDfkYkI65" title="Conversion price">1.42 per share and expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zh1wovbwXQac" title="Issuance of shares value">175,205 of indebtedness payable to Jeyoun Baeg. Debt conversion loss was $<span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zY1V3rUl2Si5" title="Debt conversion loss">257,054. On May 7, 2025, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zL1HjOmiflJ" title="Issuance of shares">135,817 shares of Common Stock at a conversion price of $<span id="xdx_906_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zNvaN1cCXRxl" title="Conversion price">1.27 per share, together with warrants to purchase <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zpdnQWBEvcgf" title="Issuance of shares">125,383 shares of Common Stock at an exercise price of $<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zQ8u774jH5Ta" title="Conversion price">1.42 per share and expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zRkqdzMC5CC1" title="Issuance of shares value">175,205 of indebtedness payable to Jungok You. Debt conversion loss was $<span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zyt8AdNMOmjc" title="Debt conversion loss">257,054. On May 20, 2025, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250520__20250520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--PixelArcLLCMember_zhzRaWGLLnU9" title="Issuance of shares">246,666 shares of Common Stock at a conversion price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--PixelArcLLCMember_zVcBOq4GGfZa" title="Conversion price">0.70 per share in connection with the conversion of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250520__20250520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--PixelArcLLCMember_zyiIanWJxlK1" title="Issuance of shares value">172,666 of indebtedness payable to PixelArc LLC. Debt conversion loss was $<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20250520__20250520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--PixelArcLLCMember_zACa378pqBD8" title="Debt conversion loss">175,343. On August 19, 2025, warrants held by Jungok You were exercised at an exercise price of $1.42 per share, resulting in the issuance of 125,383 shares of Common Stock for aggregate cash proceeds of approximately $178,044.

300000

0.70

210000

300030

90123

1.19

81739

1.29

105444

178748

135817

1.27

125383

1.42

175205

257054

135817

1.27

125383

1.42

175205

257054

246666

0.70

172666

175343

1.42

125383

178044

NOTE 11 — SHARE CAPITAL As of March 31, 2026 and December 31, 2025, Global Interactive Technologies’ total authorized capital stock is 110,000,000 shares, consisting of 100,000,000 shares of Common Stock, par value $0.001 per share, and 10,000,000 shares of undesignated preferred stock, par value $0.001 per share. On January 27, 2025, the Company effected a 1-for-20 reverse stock split of its issued and outstanding common shares. As a result of the reverse stock split, every 20 shares of the Company’s issued and outstanding common stock were combined into one share, reducing the total number of issued shares from 52,808,589 to 2,640,402. The par value per share is $0.001. All share and per-share amounts in the accompanying consolidated financial statements and related notes have been retroactively adjusted to reflect the reverse stock split for all periods presented. On March 19, 2025, the Company issued <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20250319__20250319__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EvanTrustMember_znEH8WXHNPZ4" title="Shares issued">300,000 shares of Common Stock at a price of $<span id="xdx_90A_eus-gaap--SharePrice_iI_c20250319__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EvanTrustMember_zaxJxGvj63E6" title="Share price">0.7 per share in connection with the conversion of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250319__20250319__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EvanTrustMember_zySFA1XxbOAc" title="Conversion value">210,000 of debt owed to Evan Trust. On May 7, 2025, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zNZpSly0R8e9" title="Issuance of shares">90,123 shares of Common Stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zG8z4KqdlLQh" title="Conversion price">1.19 per share, plus warrants to purchase <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zuH3D8a59xCj" title="Issuance of shares">81,739 shares of Common Stock at an exercise price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_z5JXZJzj4Lm9" title="Conversion price">1.29 per share, expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zUJyhC4U2zdh" title="Issuance of shares value">105,444 of debt owed to Hangmuk Shin. On May 7, 2025, the Company issued <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zTcgYVcXsXbj" title="Issuance of shares">135,817 shares of Common Stock at a price of $<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_z3saJ5BRUro5" title="Conversion price">1.27 per share, plus warrants to purchase <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zL8pJf5Hcob" title="Issuance of shares">125,383 shares of Common Stock at an exercise price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zGq1dFpdyTb" title="Conversion price">1.42 per share, expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zCMBpJSl65M9" title="Issuance of shares value">175,205 of debt owed to Jeyoun Baeg. On May 7, 2025, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JungokYouMember_zqxVdSjdnDH2">135,817 shares of Common Stock at a price of $<span id="xdx_906_eus-gaap--SharePrice_iI_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JungokYouMember_zJerXGimYcik">1.27 per share, plus warrants to purchase <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JungokYouMember_zHtCywjHtxP" title="Warrants to purchase shares">125,383 shares of Common Stock at an exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JungokYouMember_zy0hrQn3ANug" title="Exercise price">1.42 per share, expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JungokYouMember_zuDQduJOGtWh">175,205 of debt owed to Jungok You. On August 19, 2025, warrants totaling $<span id="xdx_900_eus-gaap--WarrantsAndRightsOutstanding_iI_c20250819__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JungokYouMember_zQE2yBOUfjxg" title="Warrants outstanding">178,044 were exercised for cash at an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250819__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JungokYouMember_zBzDAPzL1G3k" title="Exercise price">1.42 per share, resulting in the issuance of 125,383 shares of Common Stock. On May 20, 2025, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250520__20250520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--PixelArcLLCMember_znN266xVdrL4" title="Issuance of shares">246,666 shares of Common Stock at a price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--PixelArcLLCMember_zpfOgGspuZE4" title="Conversion price">0.7 per share in connection with the conversion of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250520__20250520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--PixelArcLLCMember_zETtcjrZDNia" title="Issuance of shares value">172,666 of debt owed to PixelArc LLC. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements

110000000

100000000

0.001

10000000

0.001

1-for-20

52808589

2640402

0.001

300000

0.7

210000

90123

1.19

81739

1.29

105444

135817

1.27

125383

1.42

175205

135817

1.27

125383

1.42

175205

178044

1.42

125383

246666

0.7

172666

NOTE 12 — COMMITMENTS AND CONTINGENCIES Legal Matters As of March 31, 2026, the Company is currently seeking the cancellation of the administrative surcharge imposed by the Securities and Futures Commission of Korea through administrative court proceedings, and the matter remains pending.

NOTE 13 — RELATED PARTY TRANSACTIONS The company conducts transactions with related parties under standard commercial terms and follows appropriate procedures to protect the company’s interests. Below are the related party transaction details as of March 31, 2026, and December 31, 2025. Short-Term Loan Payables SCHEDULE OF RELATED PARTY TRANSACTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_z6xM5e02HYR6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zw9nzzKgsOZ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025 ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--TaehoonKimMember_z3nL0OKypg9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Taehoon Kim</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">569</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: 16%; text-align: right">583</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--JaemanLeeMember_z3MWSKOZEp42" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jaeman Lee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,733</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--HangmukShinMember_zybmE1jbfNPj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hangmuk Shin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--PixelArcLLCMember_zLgKaPCWfQoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">PixelArc LLC</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">1,500</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">963</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_zrDDyJO4PMGa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">91,189</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">93,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_zGCwESt7QdB1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; padding-bottom: 2.5pt">Short term loan</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">91,189</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">93,248</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Non-Trade Payables The Company has non-trade payables due to Hangmuk Shin in the amount of KRW 3.4 million and to Jaeman Lee in the amount of KRW 6.8 million. These amounts represent unreimbursed business trip expenses that were personally paid on behalf of the Company and are recorded as non-trade payables. Taehoon Kim (CEO) - On January 8, 2025, the Company entered into a short-term loan agreement with Taehoon Kim with a principal amount of $569 and an interest rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250108__20250108__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--TaehoonKimMember_zwTdPy7gHxJk" title="Interest rate">0%. It matured on January 7, 2026. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 13 — RELATED PARTY TRANSACTIONS (cont.) Jaeman lee (Family of an independent director) - The Company entered into a short-term loan agreement with Jaeman Lee for the period from July 1, 2024, to December 31, 2024, and the outstanding loan balance as of December 31, 2024, was $255,286 (The loan was partially deposited in KRW, which may result in a slight difference in the loan amount when converted to USD due to exchange rate fluctuations.) - On February 4, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250204__20250204__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_z0CHMxQI5Snb" title="Interest rate">4.6%. The principal amount of the loan was KRW 7,000,000 (USD 4,764). It matured on February 3, 2026. - On February 7, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250207__20250207__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_zvhnDYYuI4b4" title="Interest rate">4.6%. The principal amount of the loan was KRW 29,144,850 (USD 21,000), and. It matured on February 6, 2026. - On April 7, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250407__20250407__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_zG0x5bq1VhW7" title="Interest rate">4.6%. The principal amount of the loan was KRW 510,000 (USD 347), and the maturity date is April 6, 2026. The principal and interest will be repaid at maturity. - On February 17, 2025, Jaeman Lee, with the Company’s consent, transferred the Company’s loan of $210,000 (KRW 300,000,000) to Evan Trust - On April 11, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250411__20250411__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_z77i7tHivdDc" title="Interest rate">4.6%. The principal amount of the loan was KRW 1,020,000 (USD 699), and the maturity date is April 10, 2026. The principal and interest will be repaid at maturity. - On May 5, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250505__20250505__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_z5RFiCtnywW8" title="Interest rate">4.6%. The principal amount of the loan was KRW 1,000,000 (USD 701), and the maturity date is May 4, 2026. The principal and interest will be repaid at maturity. - On July 2, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250702__20250702__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_z4vjdWTzqdAe" title="Interest rate">4.6%. The principal amount of the loan was KRW 150,000 (USD 110), and the maturity date is July 1, 2026. The principal and interest will be repaid at maturity. - On July 24, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250724__20250724__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_zE2UAvXKnWpe" title="Interest rate">4.6%. The principal amount of the loan was KRW 6,130,000 (USD 4,444), and the maturity date is July 23, 2026. The principal and interest will be repaid at maturity. - On August 5, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250805__20250805__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_zNpITEOHMbBc" title="Interest rate">4.6%. The principal amount of the loan was KRW 146,000 (USD 105), and the maturity date is August 4, 2026. The principal and interest will be repaid at maturity. - On December 3, 2025, the Company entered into a short-term loan agreement with Jaeman Lee at an annual interest rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251203__20251203__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AdvisorJamanLeeMember_zT3sJv3Cu7yj" title="Interest rate">4.6%. The principal amount of the loan was KRW 1,212,420 (USD 825), and the maturity date is December 3, 2026. The principal and interest will be repaid at maturity. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 13 — RELATED PARTY TRANSACTIONS (cont.) Hangmuk Shin (Greater than 10% shareholder) - The Company entered into a short-term loan agreement with Hangmuk Shin for the period from July 1, 2024, to December 31, 2024, and the outstanding loan balance as of December 31, 2024, was $94,321 (The loan was partially deposited in KRW, which may result in a slight difference in the loan amount when converted to USD due to exchange rate fluctuations.) - On January 14, 2025, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250114__20250114__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zvypypaVUzHf" title="Interest rate">4.6%. The principal amount was KRW 3,310,000 (USD 2,249) . It matured on January 13, 2026. - On March 6, 2025, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250306__20250306__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zslyUHcAhane" title="Interest rate">4.6%. The principal amount was KRW 6,500 (USD 4). It matured on March 5, 2026. - On March 24, 2025, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250324__20250324__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zpR3cDcKwYCl" title="Interest rate">4.6%. The principal amount was KRW 50,000 (USD 34). It matured on March 23, 2026. - On March 26, 2025, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250326__20250326__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zqbqsp8F0crf" title="Interest rate">4.6%. The principal amount was KRW 50,000 (USD 34), It matured on March 25, 2026. - On May 7, 2025, the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zf9Vm8F1PXMl" title="Issuance of shares">90,123 shares of Common Stock at a conversion price of $<span id="xdx_907_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_ziePZsT5EOO3" title="Conversion price">1.19 per share, together with warrants to purchase <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_ztplPGOpTFL" title="Issuance of shares">81,739 shares of Common Stock at an exercise price of $<span id="xdx_90D_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_z1vxgouE6Poe" title="Conversion price">1.29 per share and expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zIHAs90KYRsa" title="Issuance of shares value">105,444 of indebtedness payable to Hangmuk Shin. - On December 31, 2025, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_90B_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20251231__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zilHIfLpVePj" title="Interest rate">4.6%. The principal amount was KRW 10,000,000 (USD 6,969), and the maturity date is December 30, 2026. The principal and interest will be repaid at maturity. - On January 2, 2026, the Company repaid KRW 2,800,000 (USD 1,936) to Hangmuk Shin. - On January 16, 2026, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20260116__20260116__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zXMksblrQeBd" title="Interest rate">0%. The principal amount was KRW 30,000 (USD 20), and the maturity date is January 15, 2027. The principal and interest will be repaid at maturity. - On January 23, 2026, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20260123__20260123__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zA039W5gZXS2" title="Interest rate">0%. The principal amount was KRW 5,000,000 (USD 3,415), and the maturity date is January 22, 2027. The principal and interest will be repaid at maturity. - On February 3, 2026, the Company entered into a short-term borrowing agreement with Hangmuk Shin at an interest rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20260203__20260203__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--HangmukShinMember_zzRKiz5bgxia" title="Interest rate">0%. The principal amount was KRW 250,000 (USD 172), and the maturity date is February 2, 2027. The principal and interest will be repaid at maturity. PixelArc, LLC - On February 18, 2025, the Company entered into a short term borrowing agreement with PixelArc, LLC at an interest rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250218__20250218__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PixelArcLLCMember_z0EeYKjATVch" title="Interest rate">8%. The principal amount was USD $86,666 and the maturity date is March 14, 2026. - On April 18, 2025, the Company entered into a short term borrowing agreement with PixelArc, LLC at an interest rate of <span id="xdx_906_eus-gaap--DebtInstrumentInterestRateDuringPeriod_pid_dp_uPure_c20250418__20250418__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PixelArcLLCMember_zfDAicHfZ8if" title="Interest rate">0%, the principle amount was USD $86,000. The maturity date was May 15 2025. - On May 20, 2025, the Company accepted PixelArc’s proposal, the total loan principle balance of USD $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250520__20250520__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PixelArcLLCMember_zFnllXgjBD1c" title="Issuance of shares value">172,666 was converted into <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250520__20250520__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--PixelArcLLCMember_zfjkuTkbvEbe" title="Issuance of shares">246,666 shares at $0.7 per share, following the default of the April 18, 2025 loan. The shares were issue on May 24, 2025. Accrued interest in the amount of USD $3490.44 remain outstanding. - On August 18, 2025, the Company entered into an interest free short term borrowing agreement with PixelArc, LLC, the principle amount was USD $1,000, repayable upon demand. - On February 24, 2026, the Company entered into an interest free short term borrowing agreement with PixelArc LLC, the principle amount was $500 and the maturity date is February 24, 2027.

SCHEDULE OF RELATED PARTY TRANSACTION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20260331_z6xM5e02HYR6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026 ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zw9nzzKgsOZ3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025 ($)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--TaehoonKimMember_z3nL0OKypg9k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Taehoon Kim</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">569</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: 16%; text-align: right">583</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--JaemanLeeMember_z3MWSKOZEp42" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Jaeman Lee</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,824</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,733</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--HangmukShinMember_zybmE1jbfNPj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Hangmuk Shin</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,296</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">6,969</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_hus-gaap--ShortTermDebtTypeAxis__custom--PixelArcLLCMember_zLgKaPCWfQoh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">PixelArc LLC</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">1,500</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">963</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_zrDDyJO4PMGa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <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">91,189</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">93,248</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ShortTermNonBankLoansAndNotesPayable_iI_zGCwESt7QdB1" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; padding-bottom: 2.5pt">Short term loan</td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">91,189</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td><td style="display: none; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; display: none; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; display: none; text-align: right">93,248</td><td style="display: none; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

569

583

80824

84733

8296

6969

1500

963

91189

93248

91189

93248

3400000

6800000

569

2026-01-07

255286

0.046

7000000

4764

2026-02-03

0.046

29144850

21000

2026-02-06

0.046

510000

347

2026-04-06

210000

300000000

0.046

1020000

699

2026-04-10

0.046

1000000

701

2026-05-04

0.046

150000

110

2026-07-01

0.046

6130000

4444

2026-07-23

0.046

146000

105

2026-08-04

0.046

1212420

825

2026-12-03

94321

0.046

3310000

2249

2026-01-13

0.046

6500

2026-03-05

0.046

50000

2026-03-23

0.046

50000

2026-03-25

90123

1.19

81739

1.29

105444

0.046

10000000

6969

2026-12-30

2800000

1936

30000

2027-01-15

5000000

3415

2027-01-22

250000

172

2027-02-02

0.08

86666

2026-03-14

86000

2025-05-15

172666

246666

0.7

3490.44

1000

500

2027-02-24

NOTE 14 — NON-TRADE PAYABLE Non-trade payable for the period ended March 31, 2026 was $722,047, compared to $750,013 during the period ended December 31, 2025. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 14 — NON-TRADE PAYABLE (cont.) The following table summarizes the components of non-trade payables by nature as of March 31, 2026 and December 31, 2025: SCHEDULE OF COMPONENTS OF NON-TRADE PAYABLES BY NATURE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Components (by Nature)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zGHXIl0nTG0c" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 ($)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zUlc34ZXQ8zl" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025 ($)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--ProfessionalServiceFeesNonTradePayables_iI_maNAPCzdkA_zMksdLIaWSed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Professional & Service Fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">529,561</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: 16%; text-align: right">561,111</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SocialSecurityTaxPayableNonTradePayables_iI_maNAPCzdkA_z6wN7KieNK8j" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Social Security & Tax Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,949</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">166,827</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OperatingExpensesNonTradePayables_iI_maNAPCzdkA_zq85rkOV7ptd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,537</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,075</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NontradeAccountsPayableCurrent_iTI_mtNAPCzdkA_zUk3d9whCJal" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">722,047</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750,013</td><td style="text-align: left"> </td></tr> </table> 722047 750013

The following table summarizes the components of non-trade payables by nature as of March 31, 2026 and December 31, 2025: SCHEDULE OF COMPONENTS OF NON-TRADE PAYABLES BY NATURE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Components (by Nature)</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260331_zGHXIl0nTG0c" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026 ($)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20251231_zUlc34ZXQ8zl" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025 ($)</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_ecustom--ProfessionalServiceFeesNonTradePayables_iI_maNAPCzdkA_zMksdLIaWSed" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Professional & Service Fees</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">529,561</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: 16%; text-align: right">561,111</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--SocialSecurityTaxPayableNonTradePayables_iI_maNAPCzdkA_z6wN7KieNK8j" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Social Security & Tax Payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">168,949</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">166,827</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--OperatingExpensesNonTradePayables_iI_maNAPCzdkA_zq85rkOV7ptd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Operating Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">23,537</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,075</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NontradeAccountsPayableCurrent_iTI_mtNAPCzdkA_zUk3d9whCJal" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">722,047</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">750,013</td><td style="text-align: left"> </td></tr> </table>

529561 561111 168949 166827 23537 22075 722047 750013

NOTE 15 — STOCK-BASED COMPENSATION The Company maintains the 2022 Omnibus Equity Incentive Plan, which provides for the grant of stock options and other equity-based awards. As of March 31, 2026, there were 75,000 shares remaining available for future issuance under the plan. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: center">●</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Accounting Policy: The Company measures and recognizes compensation expense for all stock-based payment awards based on their estimated fair values on the grant date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">●</td> <td style="font: 10pt Times New Roman, Times, Serif">Expense Recognition: Stock-based compensation expense is recognized on a straight-line basis over the requisite service period (usually the vesting period).</td></tr> </table>

75000

NOTE 16 — SEGMENT INFORMATION The Company operates its business through its core Faning platform and strategy. As of March 31, 2026, the Company has determined that it operates in a single reportable segment focused on digital fan engagement services. While the Company’s operations are primarily supported by its subsidiary, FANING KOREA, LLC, located in Seoul, Republic of Korea, the majority of its long-lived assets and revenues are managed as a single global ecosystem.

NOTE 17 — WARRANTS In connection with the debt-to-equity conversion transactions completed during fiscal year 2025, the Company issued detached warrants to certain debt holders. - On May 7, 2025, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zfOAdTdACvT5" title="Issuance of shares">90,123 shares of Common Stock at a conversion price of $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zyg48rxv1Had" title="Conversion price">1.19 per share, together with warrants to purchase <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zEOxxcuJ1fU3" title="Issuance of shares">81,739 shares of Common Stock at an exercise price of $<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_ztBx5kLEzlHj" title="Conversion price">1.29 per share and expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--HangmukShinMember_zmud28L6F7xj" title="Issuance of shares value">105,444 of indebtedness payable to Hangmuk Shin. - On May 7, 2025, the Company issued <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_z7M7YSk8uoqb" title="Issuance of shares">135,817 shares of Common Stock at a conversion price of $<span id="xdx_905_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zbKIXZtCfS8" title="Conversion price">1.27 per share, together with warrants to purchase <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zGMx7hFjmgZj" title="Issuance of shares">125,383 shares of Common Stock at an exercise price of $<span id="xdx_90C_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zoXDs47Osl17" title="Conversion price">1.42 per share and expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JeyounBaegMember_zilbh3XwMZPa" title="Issuance of shares value">175,205 of indebtedness payable to Jeyoun Baeg. - On May 7, 2025, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zUcXOB9xpWef" title="Issuance of shares">135,817 shares of Common Stock at a conversion price of $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zlBvzShvvLg8" title="Conversion price">1.27 per share, together with warrants to purchase <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zdYSuQDMfFCj" title="Issuance of shares">125,383 shares of Common Stock at an exercise price of $<span id="xdx_900_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_pid_c20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zgEzBLQgWgHa" title="Conversion price">1.42 per share and expiring on the fifth anniversary of the issuance date, in connection with the conversion of $<span id="xdx_906_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20250507__20250507__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__srt--TitleOfIndividualAxis__custom--JungokYouMember_zsbX5WZ2dKJ4" title="Issuance of shares value">175,205 of indebtedness payable to Jungok You. All warrants issued above have a contractual term of five years and expire on the fifth anniversary of the issuance date (May 7, 2030). Subsequently, on August 19, 2025, warrants held by Jungok You were exercised in full at an exercise price of $1.42 per share, resulting in the issuance of 125,383 shares of Common Stock for aggregate cash proceeds of approximately $ 178,044. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 17 — WARRANTS (cont.) The following table summarizes the Company’s warrant activity for the period ended March 31, 2026: SUMMARY OF WARRANT ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Warrant Activity</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted-Average Exercise Price ($)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted-Average Remaining Contractual Term (Yrs)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Outstanding at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231_zJeAAqJNzQ45" title="Number of Warrants, Outstanding Beginning">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> <span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zTa22zTSd8nl" title="Weighted-Average Exercise Price, Outstanding Beginning">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> -</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify">Granted (May 7, 2025)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">332,505</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: 14%; text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zQPE444V5fa" title="Weighted-Average Exercise Price, Granted (May 7, 2025)">1.39</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: 14%; text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsEquityInstrumentGrantsInPeriodWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231_zFTjMsgg64Yi" title="Weighted-Average Remaining Contractual Term (Yrs), Granted (May 7, 2025)">5.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised (August 19, 2025)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20250101__20251231_z3OuoxT12Tma" title="Number of Warrants, Exercised (August 19, 2025)">(125,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20250101__20251231_zwvfUtutV0Zd" title="Weighted-Average Exercise Price, Exercised (August 19, 2025)">1.42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expired / Forfeited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20250101__20251231_zupeLSGiHl5h" title="Number of Warrants, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zqcdyIqvKZH2" title="Weighted-Average Exercise Price, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Outstanding at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20260101__20260331_zsSQlSR3esP4" title="Number of Warrants, Outstanding Beginning">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331_zFl9zD8pE7s" title="Weighted-Average Exercise Price, Outstanding Beginning">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20250101__20251231_zpw8R0sn0Wub" title="Weighted-Average Remaining Contractual Term (Yrs), Outstanding">4.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20260101__20260331_zzr3e7T9CTza" title="Weighted-Average Exercise Price, Exercisable">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsEquityInstrumentExercisableWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_zQAXb4r9yMfj" title="Weighted-Average Remaining Contractual Term (Yrs), Exercisable">4.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20260101__20260331_zJVXoX6BvbOe" title="Weighted-Average Exercise Price, Granted (May 7, 2025)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20260101__20260331_zhNwDiLl944h" title="Number of Warrants, Exercised (August 19, 2025)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331_zh4MsKbgFps3" title="Weighted-Average Exercise Price, Exercised (August 19, 2025)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired / Forfeited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20260101__20260331_zpXj1ANZstE" title="Number of Warrants, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260331_zqCpkHHHA0x2" title="Weighted-Average Exercise Price, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Outstanding at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20260101__20260331_zVqZtcvJvl02" title="Number of Warrants, Outstanding Ending">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331_zdBIqeNRvcL1" title="Weighted-Average Exercise Price, Outstanding Ending">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20260101__20260331_zXb5CBzqHbM5" title="Weighted-Average Remaining Contractual Term (Yrs), Outstanding">4.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Exercisable at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331_zhrPNGnWHREg" title="Weighted-Average Exercise Price, Exercisable">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsEquityInstrumentExercisableWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331_zI0fwIJKIevh" title="Weighted-Average Remaining Contractual Term (Yrs), Exercisable">4.35</td><td style="text-align: left"> </td></tr> </table> In accordance with ASC 470-50, the Company measured the fair value of the warrants issued as part of the debt extinguishment consideration using the Black-Scholes Option Pricing Model (BSM) pursuant to the fair value guidance under ASC 820. The valuation was performed using the following assumptions as of the grant date (May 7, 2025): SCHEDULE OF VALUATION PERFORMED USING ASSUMPTIONS AS OF GRANT DATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Assumption</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Input</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Stock price at grant date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zIvlIXKrxcI5" title="Warrants measurement input">1.38</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zLFOCg29WVZ8" title="Warrants measurement input">4.04</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zST5xtjxz4D2" title="Warrants measurement input">186.39</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zuhztFrCNd95" title="Warrants measurement input, term">5.00 Years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zXtSvIA851xl" title="Warrants measurement input">0.00</td><td style="text-align: left">%</td></tr> </table> Based on the assumptions above, the specific valuation components by each warrant holder tranche are summarized as follows: SCHEDULE OF VALUATION ASSUMPTIONS COMPONENTS BY EACH WARRANT HOLDER TRANCHE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Holder</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants Issued</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">FV/Warrant ($)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total Warrant FV ($)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Hangmuk Shin</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">81,739</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1.29</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">1.97</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">160,720.51</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Jeyoun Baeg</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">246,186.97</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Jungok You</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">246,186.97</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">332,505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">653,094.44</td><td style="text-align: left"> </td></tr> </table> The aggregate fair value of the 332,505 warrants issued was $653,094.44, which was included as part of the consideration transferred in determining the total loss on debt extinguishment of approximately $1,168,228. The corresponding amount was recorded within additional paid-in capital (APIC) – warrants. GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements

90123

1.19

81739

1.29

105444

135817

1.27

125383

1.42

175205

135817

1.27

125383

1.42

175205

1.42

125383

178044

The following table summarizes the Company’s warrant activity for the period ended March 31, 2026: SUMMARY OF WARRANT ACTIVITIES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Warrant Activity</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted-Average Exercise Price ($)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted-Average Remaining Contractual Term (Yrs)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Outstanding at December 31, 2024</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250101__20251231_zJeAAqJNzQ45" title="Number of Warrants, Outstanding Beginning">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> <span id="xdx_906_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zTa22zTSd8nl" title="Weighted-Average Exercise Price, Outstanding Beginning">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> -</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 46%; text-align: justify">Granted (May 7, 2025)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 14%; text-align: right">332,505</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: 14%; text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zQPE444V5fa" title="Weighted-Average Exercise Price, Granted (May 7, 2025)">1.39</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: 14%; text-align: right"><span id="xdx_901_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsEquityInstrumentGrantsInPeriodWeightedAverageRemainingContractualTerm2_dtY_c20240101__20241231_zFTjMsgg64Yi" title="Weighted-Average Remaining Contractual Term (Yrs), Granted (May 7, 2025)">5.00</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercised (August 19, 2025)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20250101__20251231_z3OuoxT12Tma" title="Number of Warrants, Exercised (August 19, 2025)">(125,383</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20250101__20251231_zwvfUtutV0Zd" title="Weighted-Average Exercise Price, Exercised (August 19, 2025)">1.42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expired / Forfeited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20250101__20251231_zupeLSGiHl5h" title="Number of Warrants, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zqcdyIqvKZH2" title="Weighted-Average Exercise Price, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Outstanding at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20260101__20260331_zsSQlSR3esP4" title="Number of Warrants, Outstanding Beginning">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20260101__20260331_zFl9zD8pE7s" title="Weighted-Average Exercise Price, Outstanding Beginning">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20250101__20251231_zpw8R0sn0Wub" title="Weighted-Average Remaining Contractual Term (Yrs), Outstanding">4.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercisable at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iS_c20260101__20260331_zzr3e7T9CTza" title="Weighted-Average Exercise Price, Exercisable">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsEquityInstrumentExercisableWeightedAverageRemainingContractualTerm2_dtY_c20250101__20251231_zQAXb4r9yMfj" title="Weighted-Average Remaining Contractual Term (Yrs), Exercisable">4.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGrantsInPeriodWeightedAverageExercisePrice_c20260101__20260331_zJVXoX6BvbOe" title="Weighted-Average Exercise Price, Granted (May 7, 2025)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_iN_di_c20260101__20260331_zhNwDiLl944h" title="Number of Warrants, Exercised (August 19, 2025)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_909_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisesInPeriodWeightedAverageExercisePrice_c20260101__20260331_zh4MsKbgFps3" title="Weighted-Average Exercise Price, Exercised (August 19, 2025)">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expired / Forfeited</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirations_c20260101__20260331_zpXj1ANZstE" title="Number of Warrants, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice_c20260101__20260331_zqCpkHHHA0x2" title="Weighted-Average Exercise Price, Expired / Forfeited">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Outstanding at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20260101__20260331_zVqZtcvJvl02" title="Number of Warrants, Outstanding Ending">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20260101__20260331_zdBIqeNRvcL1" title="Weighted-Average Exercise Price, Outstanding Ending">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20260101__20260331_zXb5CBzqHbM5" title="Weighted-Average Remaining Contractual Term (Yrs), Outstanding">4.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Exercisable at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">207,122</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercisableWeightedAverageExercisePrice_iE_c20260101__20260331_zhrPNGnWHREg" title="Weighted-Average Exercise Price, Exercisable">1.37</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardNonOptionsEquityInstrumentExercisableWeightedAverageRemainingContractualTerm2_dtY_c20260101__20260331_zI0fwIJKIevh" title="Weighted-Average Remaining Contractual Term (Yrs), Exercisable">4.35</td><td style="text-align: left"> </td></tr> </table>

332505

1.39 P5Y

125383

1.42

207122

1.37

P4Y4M6D

207122 1.37 P4Y4M6D

207122

1.37

P4Y4M6D

207122 1.37 P4Y4M6D The valuation was performed using the following assumptions as of the grant date (May 7, 2025): SCHEDULE OF VALUATION PERFORMED USING ASSUMPTIONS AS OF GRANT DATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Assumption</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Input</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Stock price at grant date</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zIvlIXKrxcI5" title="Warrants measurement input">1.38</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zLFOCg29WVZ8" title="Warrants measurement input">4.04</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputOptionVolatilityMember_zST5xtjxz4D2" title="Warrants measurement input">186.39</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected term</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zuhztFrCNd95" title="Warrants measurement input, term">5.00 Years</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250507__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zXtSvIA851xl" title="Warrants measurement input">0.00</td><td style="text-align: left">%</td></tr> </table>

1.38

4.04

186.39

P5Y

0.00

Based on the assumptions above, the specific valuation components by each warrant holder tranche are summarized as follows: SCHEDULE OF VALUATION ASSUMPTIONS COMPONENTS BY EACH WARRANT HOLDER TRANCHE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: justify">Holder</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Warrants Issued</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">FV/Warrant ($)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Total Warrant FV ($)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: justify">Hangmuk Shin</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">81,739</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">1.29</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">1.97</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right">160,720.51</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Jeyoun Baeg</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">246,186.97</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Jungok You</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">125,383</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">1.42</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1.96</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">246,186.97</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">332,505</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">653,094.44</td><td style="text-align: left"> </td></tr> </table>

81739

1.29

1.97

160720.51

125383

1.42

1.96

246186.97

125383

1.42

1.96

246186.97

332505

653094.44

332505

653094.44

1168228

NOTE 18 — INCOME TAXES The Company’s tax rate is generally a function of the tax rates in the jurisdictions in which the Company operates, the relative amount of income earned by jurisdiction, and the relative amount of losses or income for which no tax benefit or expense is recognized due to a valuation allowance. The components of “Loss before income taxes” in the Consolidated Statements of Operations are as follows: SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260331_zsGxktBnZoti" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zn1tYdrhDt0k" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zu1fKECt5EMa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(400,662</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(4,239,851</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_zCJC3YzD7Uca" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign (Korea)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,331</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(393,042</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zspXZEtZtH26" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total loss before income taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(496,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,632,893</td><td style="text-align: left">)</td></tr> </table> The effective tax rate reconciliation is as follows: SCHEDULE OF EFFECTIVE TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260101__20260331_zrW81aGA7j5k" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zXIklu27GU59" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperations_zHHZ03YLiIQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Loss before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(496,993</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(4,632,893</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: 11%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzWT8_zE4Bf8b7qKo8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. federal statutory tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(104,369</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_maABC_c20260101__20260331_zCNsFJvlJu8i" style="text-align: right" title="U.S. federal statutory tax benefit, percent">(21</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(972,908</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_maABC_c20250101__20251231_z58fws9ag7ja" style="text-align: right" title="U.S. federal statutory tax benefit, percent">(21</td><td style="text-align: left">)%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzWT8_zdPE2aA6J0j9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">State and local income taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_maABC_c20260101__20260331_zKJKvUq5rNu5" style="margin: 0" title="State and local income taxes, net of federal benefit, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_maABC_c20250101__20251231_zniaBczMFT9j" style="text-align: right" title="State and local income taxes, net of federal benefit, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBzWT8_zTld29x8ULw1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign (Korea) tax rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_pid_dpi_maABC_c20260101__20260331_zCeyeI3oZYmb" style="text-align: right" title="Foreign (Korea) tax rate differential, percent">2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,628</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_pid_dpi_maABC_c20250101__20251231_z9cXWlYayzh" style="text-align: right" title="Foreign (Korea) tax rate differential, percent">1</td><td style="text-align: left">%</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationTaxCredits_msITEBzWT8_zPACG98IYzv1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax credits (Korean R&D)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pid_dp_msABC_c20250101__20251231_zATVtYH6Sfh3" style="text-align: right" title="Tax credits (Korean R&D), percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_ecustom--IncomeTaxReconciliationEffectOfChangesInTaxLawsOrRate_msITEBzWT8_zHomSkgiJkwf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of changes in tax laws or rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationEffectOfChangesInTaxLawsOrRate_pid_dp_maABC_c20260101__20260331_zpIzwfIzLc25" style="margin: 0" title="Effect of changes in tax laws or rate, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationEffectOfChangesInTaxLawsOrRate_pid_dp_maABC_c20250101__20251231_zIjITnUOn6G4" style="text-align: right" title="Effect of changes in tax laws or rate, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectAmount_maITEBzWT8_zh26TG1uAMfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cross-border tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectPercent_pid_dp_maABC_c20250101__20251231_zHZ0dNcc4Y7" style="text-align: right" title="Cross-border tax effects, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_ecustom--IncomeTaxReconciliationPermanentDifferencesGoodwillImpairmentLossIncludingNondeductibleExpenses_maITEBzWT8_znT5MNZe2iVk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent differences, goodwill impairment loss including nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGoodwillImpairmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20260101__20260331_zlPt5OMDYKP1" style="margin: 0" title="Permanent differences, goodwill impairment loss including nondeductible expenses, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGoodwillImpairmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20250101__20251231_zphPSI0pTvRd" style="text-align: right" title="Permanent differences, goodwill impairment loss including nondeductible expenses, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_ecustom--IncomeTaxReconciliationPermanentDifferencesDebtExtinguishmentLossIncludingNondeductibleExpenses_maITEBzWT8_z857HbhDlk07" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences, debt extinguishment loss including nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationAtPermanentDifferencesDebtExtinguishmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20260101__20260331_zIZozEociXY9" style="margin: 0" title="Permanent differences, debt extinguishment loss including nondeductible expenses, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationAtPermanentDifferencesDebtExtinguishmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20250101__20251231_z41sZt5opna6" style="text-align: right" title="Permanent differences, debt extinguishment loss including nondeductible expenses, percent">5</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_ecustom--IncomeTaxReconciliationPermanentDifferencesGainOnDisposalOfSubsidiaryIncludingNondeductibleExpenses_maITEBzWT8_z6e8YNLSs2db" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent differences, gain on disposal of subsidiary including nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGainOnDisposalOfSubsidiaryIncludingNondeductibleExpenses_pid_dp_maABC_c20260101__20260331_z5GW8saelkUa" style="margin: 0" title="Permanent differences, gain on disposal of subsidiary including nondeductible expenses, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGainOnDisposalOfSubsidiaryIncludingNondeductibleExpenses_pid_dp_maABC_c20250101__20251231_zFJ2yafomjJ5" style="text-align: right" title="Permanent differences, gain on disposal of subsidiary including nondeductible expenses, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzWT8_zW9K687Hkmmb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pid_dpi_maABC_c20260101__20260331_zf6FzCdzlnJh" style="text-align: right" title="Change in valuation allowance, percent">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">683,952</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pid_dpi_maABC_c20250101__20251231_zDgETm5bWf6b" style="text-align: right" title="Change in valuation allowance, percent">15</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzWT8_zrinLKpUvzrb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense (benefit)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtABC_c20250101__20251231_zt3Fl7dNz5di" style="text-align: right" title="U.S. federal statutory tax benefit, percent">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effective Tax Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtABC_c20250101__20251231_zD9bat3lxNq6" style="text-align: right" title="Effective tax rate, percent">0</td><td style="text-align: left">%</td></tr> </table> Application of ASU 2023-09 5% disaggregation threshold. The five percent disaggregation threshold for the period ended March 31, 2026 and the year ended December 31, 2025 was $5,218 and $48,645, respectively, computed as five percent of the income tax benefit derived by applying the U.S. federal statutory income tax rate of 21% to the loss before income taxes. The deferred tax asset breakdown is as follows: SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Deferred Tax Assets</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_z7a24ZAJ7uj5" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zO4MxUMYgRp8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_iI_maDTAGz4EN_z1CYa8IaMlW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards – US Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,700,971</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: 16%; text-align: right">7,254,895</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_maDTAGz4EN_zWbuffdOut9d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating loss carryforwards – Republic of Korea</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsAmortizationDifferences_iI_maDTAGz4EN_zeWtlSOOl5f4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">145,290</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_maDTAGz4EN_zM3fP7AmURH9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IA Impairment differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">214,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsDepreciationDifferences_iI_maDTAGz4EN_z5W9R2JYltff" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsLeaseLiabilitiesAndOtherTemporaryDifferences_iI_maDTAGz4EN_zKfDuiUupMql" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities and other temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,713</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsBadDebt_iI_maDTAGz4EN_zOj3jPnms1od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bad debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz4EN_zSgQ4VRktxa6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Forex Translation Adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,198</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,492</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGz4EN_msDITLzHUG_z90BpoJ3gn59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,740,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,630,858</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_maDITLzHUG_zF9I1uhucYG3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,740,792</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,630,858</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredIncomeTaxLiabilities_iNI_di_mtDITLzHUG_maDTALNzq4T_zRXKfN0628zc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredIncomeTaxLiabilities_iI_maDTLzW3Y_z3Rxn8AYHkj9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsNet_iI_msDTLzW3Y_ze8tHXq0h3Il" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed asset basis differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxLiabilities_iTI_mtDTLzW3Y_maDTALNzq4T_zAX48wMZDw8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetLiabilityNet_iTI_mtDTALNzq4T_z0P8sUsRLpjc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net Deferred Tax Asset (Liability)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">--</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> GLOBAL INTERACTIVE TECHNOLOGIES, INC. AND SUBSIDIARIES Notes to Condensed Consolidated Financial Statements NOTE 18 — INCOME TAXES (cont.) The Company’s wholly-owned Korean subsidiary, Faning Korea, LLC was acquired in December 2024. Net operating losses generated under the Korean Corporate Tax Act may be carried forward for up to 15 years. Based on management’s evaluation of available evidence, no separate deferred tax asset has been recognized for the Korean tax loss carryforwards, as the related amounts are not material to the consolidated financial statements and any deferred tax asset recognized would be fully offset by a valuation allowance. The parent company, Global Interactive Technologies, Inc. generated approximately $7.7 million net operating loss. Utilization of U.S. net operating loss carryforwards may be subject to substantial annual limitation under IRC 382. Movements in the valuation allowance for the period ended March 31, 2026 and the year ended 2025 were as follows: SCHEDULE OF MOVEMENTS IN THE VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Valuation Allowance</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning Balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_c20260101__20260331_zSTvT0HaQoGc" style="width: 16%; text-align: right" title="Valuation allowance beginning balance">7,630,858</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_c20250101__20251231_zBaT70fO2TWl" style="width: 16%; text-align: right" title="Valuation allowance beginning balance">7,640,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions Charged to Income Tax Expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ValuationAllowanceDeferredTaxAssetAdditions_c20260101__20260331_z3t5iXxNjJyd" style="text-align: right" title="Additions Charged to Income Tax Expense">-</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ValuationAllowanceDeferredTaxAssetAdditions_c20250101__20251231_zUJ0l32g8Tfi" style="text-align: right" title="Additions Charged to Income Tax Expense">(9,906</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reductions / Reversals Credited to Income Tax Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Reductions / Reversals Credited to Income Tax Expense">109,934</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20250101__20251231_zs3skeV9F2Fk" style="text-align: right" title="Reductions / Reversals Credited to Income Tax Expense">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Ending Balance</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_c20260101__20260331_zHgy5VyyL7Cj" style="text-align: right" title="Valuation allowance ending balance">7,740,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_c20250101__20251231_zd1RMGis0Gl8" style="text-align: right" title="Valuation allowance ending balance">7,630,858</td><td style="text-align: left"> </td></tr> </table> The Company recorded a full valuation allowance against its gross deferred tax assets as of March 31, 2026 and December 31, 2025. In assessing the realizability of deferred tax assets, the Company considered all available positive and negative evidence, especially the history of cumulative operating losses incurred at both the U.S. parent and Korean subsidiary levels, management concluded that it is more likely than not that the deferred tax assets will not be realized. The cash income taxes paid information is as follows: SCHEDULE OF CASH INCOME TAXES PAID <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Cash Income Taxes Paid (Refunded), Net</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260101__20260331_zM2B0dLc9N44" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231_zwKPMa3f1Sxf" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxPaidFederalAfterRefundReceived_maITPNzwWl_zbLPVK9aPPa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">U.S. — Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxPaidStateAndLocalAfterRefundReceived_maITPNzwWl_zN1bb6vPlBV5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. — State and Local</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxPaidForeignAfterRefundReceived_maITPNzwWl_zzAVCKQ3SRC2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Republic of Korea</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxesPaidNet_iT_mtITPNzwWl_zjPk4JMM9uqk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Cash Income Taxes Paid, Net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table> As of March 31, 2026 and December 31,2025, the Company had no material unrecognized tax benefits, and no material amounts have been accrued for interest or penalties associated with uncertain tax positions. The Company does not anticipate any significant changes to its unrecognized tax benefits within the nine months following March 31, 2026. A reconciliation of the beginning and ending balances of unrecognized tax benefits would result in zero activity for each period presented and is therefore not separately tabulated.

The components of “Loss before income taxes” in the Consolidated Statements of Operations are as follows: SCHEDULE OF COMPONENTS OF LOSS BEFORE INCOME TAXES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260101__20260331_zsGxktBnZoti" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49D_20250101__20251231_zn1tYdrhDt0k" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_zu1fKECt5EMa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(400,662</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(4,239,851</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_zCJC3YzD7Uca" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign (Korea)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(96,331</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(393,042</td><td style="text-align: left">)</td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zspXZEtZtH26" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total loss before income taxes</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(496,993</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,632,893</td><td style="text-align: left">)</td></tr> </table>

-400662

-4239851

-96331

-393042

-496993

-4632893

The effective tax rate reconciliation is as follows: SCHEDULE OF EFFECTIVE TAX RATE RECONCILIATION <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260101__20260331_zrW81aGA7j5k" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250101__20251231_zXIklu27GU59" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_400_eus-gaap--IncomeLossFromContinuingOperations_zHHZ03YLiIQ7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%; text-align: left">Loss before income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(496,993</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"></td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 11%; text-align: right">(4,632,893</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: 11%; text-align: right"></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzWT8_zE4Bf8b7qKo8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. federal statutory tax benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(104,369</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_maABC_c20260101__20260331_zCNsFJvlJu8i" style="text-align: right" title="U.S. federal statutory tax benefit, percent">(21</td><td style="text-align: left">)%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(972,908</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_iN_pid_dpi_maABC_c20250101__20251231_z58fws9ag7ja" style="text-align: right" title="U.S. federal statutory tax benefit, percent">(21</td><td style="text-align: left">)%</td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_maITEBzWT8_zdPE2aA6J0j9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">State and local income taxes, net of federal benefit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_987_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_maABC_c20260101__20260331_zKJKvUq5rNu5" style="margin: 0" title="State and local income taxes, net of federal benefit, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--EffectiveIncomeTaxRateReconciliationStateAndLocalIncomeTaxes_pid_dp_maABC_c20250101__20251231_zniaBczMFT9j" style="text-align: right" title="State and local income taxes, net of federal benefit, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBzWT8_zTld29x8ULw1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign (Korea) tax rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,693</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_pid_dpi_maABC_c20260101__20260331_zCeyeI3oZYmb" style="text-align: right" title="Foreign (Korea) tax rate differential, percent">2</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">43,628</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_pid_dpi_maABC_c20250101__20251231_z9cXWlYayzh" style="text-align: right" title="Foreign (Korea) tax rate differential, percent">1</td><td style="text-align: left">%</td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationTaxCredits_msITEBzWT8_zPACG98IYzv1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Tax credits (Korean R&D)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationTaxCredits_pid_dp_msABC_c20250101__20251231_zATVtYH6Sfh3" style="text-align: right" title="Tax credits (Korean R&D), percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_404_ecustom--IncomeTaxReconciliationEffectOfChangesInTaxLawsOrRate_msITEBzWT8_zHomSkgiJkwf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Effect of changes in tax laws or rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98E_ecustom--EffectiveIncomeTaxRateReconciliationEffectOfChangesInTaxLawsOrRate_pid_dp_maABC_c20260101__20260331_zpIzwfIzLc25" style="margin: 0" title="Effect of changes in tax laws or rate, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationEffectOfChangesInTaxLawsOrRate_pid_dp_maABC_c20250101__20251231_zIjITnUOn6G4" style="text-align: right" title="Effect of changes in tax laws or rate, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_405_eus-gaap--EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectAmount_maITEBzWT8_zh26TG1uAMfc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Cross-border tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationCrossBorderTaxEffectPercent_pid_dp_maABC_c20250101__20251231_zHZ0dNcc4Y7" style="text-align: right" title="Cross-border tax effects, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_408_ecustom--IncomeTaxReconciliationPermanentDifferencesGoodwillImpairmentLossIncludingNondeductibleExpenses_maITEBzWT8_znT5MNZe2iVk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent differences, goodwill impairment loss including nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGoodwillImpairmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20260101__20260331_zlPt5OMDYKP1" style="margin: 0" title="Permanent differences, goodwill impairment loss including nondeductible expenses, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"></td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGoodwillImpairmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20250101__20251231_zphPSI0pTvRd" style="text-align: right" title="Permanent differences, goodwill impairment loss including nondeductible expenses, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_ecustom--IncomeTaxReconciliationPermanentDifferencesDebtExtinguishmentLossIncludingNondeductibleExpenses_maITEBzWT8_z857HbhDlk07" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Permanent differences, debt extinguishment loss including nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationAtPermanentDifferencesDebtExtinguishmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20260101__20260331_zIZozEociXY9" style="margin: 0" title="Permanent differences, debt extinguishment loss including nondeductible expenses, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245,328</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--EffectiveIncomeTaxRateReconciliationAtPermanentDifferencesDebtExtinguishmentLossIncludingNondeductibleExpenses_pid_dp_maABC_c20250101__20251231_z41sZt5opna6" style="text-align: right" title="Permanent differences, debt extinguishment loss including nondeductible expenses, percent">5</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_ecustom--IncomeTaxReconciliationPermanentDifferencesGainOnDisposalOfSubsidiaryIncludingNondeductibleExpenses_maITEBzWT8_z6e8YNLSs2db" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Permanent differences, gain on disposal of subsidiary including nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><p id="xdx_98D_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGainOnDisposalOfSubsidiaryIncludingNondeductibleExpenses_pid_dp_maABC_c20260101__20260331_z5GW8saelkUa" style="margin: 0" title="Permanent differences, gain on disposal of subsidiary including nondeductible expenses, percent">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EffectiveIncomeTaxRateReconciliationPermanentDifferencesGainOnDisposalOfSubsidiaryIncludingNondeductibleExpenses_pid_dp_maABC_c20250101__20251231_zFJ2yafomjJ5" style="text-align: right" title="Permanent differences, gain on disposal of subsidiary including nondeductible expenses, percent">0</td><td style="text-align: left">%</td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzWT8_zW9K687Hkmmb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">93,676</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pid_dpi_maABC_c20260101__20260331_zf6FzCdzlnJh" style="text-align: right" title="Change in valuation allowance, percent">19</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">683,952</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_pid_dpi_maABC_c20250101__20251231_zDgETm5bWf6b" style="text-align: right" title="Change in valuation allowance, percent">15</td><td style="text-align: left">%</td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzWT8_zrinLKpUvzrb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Income tax expense (benefit)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtABC_c20250101__20251231_zt3Fl7dNz5di" style="text-align: right" title="U.S. federal statutory tax benefit, percent">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Effective Tax Rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_pid_dp_mtABC_c20250101__20251231_zD9bat3lxNq6" style="text-align: right" title="Effective tax rate, percent">0</td><td style="text-align: left">%</td></tr> </table>

-496993

-4632893

-104369

0.21

-972908

0.21

10693

-0.02

43628

-0.01

0 0

0 0 0 245328 0.05 0 0

93676

-0.19

683952

-0.15

5218 48645

0.21

The deferred tax asset breakdown is as follows: SCHEDULE OF DEFERRED TAX ASSET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Deferred Tax Assets</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260331_z7a24ZAJ7uj5" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20251231_zO4MxUMYgRp8" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_iI_maDTAGz4EN_z1CYa8IaMlW2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Net operating loss carryforwards – US Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,700,971</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,254,895</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_maDTAGz4EN_zWbuffdOut9d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net operating loss carryforwards – Republic of Korea</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxAssetsAmortizationDifferences_iI_maDTAGz4EN_zeWtlSOOl5f4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Amortization differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,155</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">145,290</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_maDTAGz4EN_zM3fP7AmURH9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">IA Impairment differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">214,118</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetsDepreciationDifferences_iI_maDTAGz4EN_z5W9R2JYltff" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Depreciation differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsLeaseLiabilitiesAndOtherTemporaryDifferences_iI_maDTAGz4EN_zKfDuiUupMql" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities and other temporary differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,829</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">48,713</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--DeferredTaxAssetsBadDebt_iI_maDTAGz4EN_zOj3jPnms1od" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Bad debt</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">73</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsOther_iI_maDTAGz4EN_zSgQ4VRktxa6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Forex Translation Adjustment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,198</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(32,492</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGz4EN_msDITLzHUG_z90BpoJ3gn59" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,740,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,630,858</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_maDITLzHUG_zF9I1uhucYG3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,740,792</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,630,858</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--DeferredIncomeTaxLiabilities_iNI_di_mtDITLzHUG_maDTALNzq4T_zRXKfN0628zc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net deferred tax asset</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredIncomeTaxLiabilities_iI_maDTLzW3Y_z3Rxn8AYHkj9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsNet_iI_msDTLzW3Y_ze8tHXq0h3Il" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed asset basis differences</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxLiabilities_iTI_mtDTLzW3Y_maDTALNzq4T_zAX48wMZDw8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Deferred Tax Liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DeferredTaxAssetLiabilityNet_iTI_mtDTALNzq4T_z0P8sUsRLpjc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net Deferred Tax Asset (Liability)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">--</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

7700971

7254895

29155 145290

214118

35 260 11829 48713 73

-1198

-32492

7740792

7630858

7740792

7630858

7700000

Movements in the valuation allowance for the period ended March 31, 2026 and the year ended 2025 were as follows: SCHEDULE OF MOVEMENTS IN THE VALUATION ALLOWANCE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid">Valuation Allowance</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Beginning Balance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_c20260101__20260331_zSTvT0HaQoGc" style="width: 16%; text-align: right" title="Valuation allowance beginning balance">7,630,858</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--DeferredTaxAssetsValuationAllowance_iS_c20250101__20251231_zBaT70fO2TWl" style="width: 16%; text-align: right" title="Valuation allowance beginning balance">7,640,764</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Additions Charged to Income Tax Expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ValuationAllowanceDeferredTaxAssetAdditions_c20260101__20260331_z3t5iXxNjJyd" style="text-align: right" title="Additions Charged to Income Tax Expense">-</td><td style="text-align: left"></td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--ValuationAllowanceDeferredTaxAssetAdditions_c20250101__20251231_zUJ0l32g8Tfi" style="text-align: right" title="Additions Charged to Income Tax Expense">(9,906</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Reductions / Reversals Credited to Income Tax Expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Reductions / Reversals Credited to Income Tax Expense">109,934</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ValuationAllowanceDeferredTaxAssetChangeInAmount_c20250101__20251231_zs3skeV9F2Fk" style="text-align: right" title="Reductions / Reversals Credited to Income Tax Expense">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Ending Balance</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_c20260101__20260331_zHgy5VyyL7Cj" style="text-align: right" title="Valuation allowance ending balance">7,740,792</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DeferredTaxAssetsValuationAllowance_iE_c20250101__20251231_zd1RMGis0Gl8" style="text-align: right" title="Valuation allowance ending balance">7,630,858</td><td style="text-align: left"> </td></tr> </table>

7630858

7640764

-9906

109934

7740792

7630858

The cash income taxes paid information is as follows: SCHEDULE OF CASH INCOME TAXES PAID <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Cash Income Taxes Paid (Refunded), Net</td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20260101__20260331_zM2B0dLc9N44" style="border-bottom: Black 1pt solid; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250101__20251231_zwKPMa3f1Sxf" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxPaidFederalAfterRefundReceived_maITPNzwWl_zbLPVK9aPPa2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">U.S. — Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeTaxPaidStateAndLocalAfterRefundReceived_maITPNzwWl_zN1bb6vPlBV5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">U.S. — State and Local</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxPaidForeignAfterRefundReceived_maITPNzwWl_zzAVCKQ3SRC2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Republic of Korea</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeTaxesPaidNet_iT_mtITPNzwWl_zjPk4JMM9uqk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total Cash Income Taxes Paid, Net</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> </table>

NOTE 19— SUBSEQUENT EVENTS - On April 22, 2026, the Company entered into a Promissory Note agreement with FirstFire Global Opportunities Fund, LLC for a principal amount of $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20260422__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__us-gaap--TypeOfArrangementAxis__custom--PromissoryNoteAgreementMember_zrLMOoo6dATd" title="Principal amount">506,000. The note bears interest at market rate and is subject to the terms of the agreement. The Company evaluated subsequent events in accordance with ASC 855, Subsequent Events. Management has assessed whether subsequent events require adjustment or disclosure in the consolidated financial statements.

506000

false false false false false false Changhyuk Kang is not a related party, as he is a minority shareholder. The Company subsequently repaid the loan principal and accrued interest on April 24, 2026. The interest rate applicable to Faning Korea, LLC is 4.6% per annum, whereas the interest rate applicable to Global Interactive Technologies, Inc. is 0%. The interest rate under the loan agreements executed through 2025 was 4.6% per annum, while the interest rate under the loan agreements executed in 2026 was 0%.