v3.26.1
Acquisition of minority stockholders interest in ATHI
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Acquisition of minority stockholders interest in ATHI

 

  5. Acquisition of minority stockholders interest in ATHI

 

On May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing 5,000,000 shares from the minority stockholder for gross proceeds of $1,100,000. The Company paid an initial deposit of $25,000 and on closing an additional $600,000. The Company issued a non-interest-bearing promissory note for the remaining balance of $475,000, which promissory note is repayable in installments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight installments) and months ten through seventeen (eight installments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000.

 

The acquisition of the minority stockholders interest was accounted for in terms of ASC 810, Consolidation.

 

   
   Amount
Purchase price     
Cash  $625,000 
Promissory note   475,000 
 Total   1,100,000 
Allocation of purchase price     
Minority stockholders interest   101,842 
Additional paid in capital   (1,201,842)
 Total  $(1,100,000)