v3.26.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Operating activities    
Net loss $ (2,177,669) $ (2,165,937)
Adjustment to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 812,279 466,952
Amortization of debt discount 616,072 416,120
Provision for credit losses 460,760
Amortization of right of use asset 1,017,162 147,387
Deferred taxation movement (52,644)
Changes in operating assets and liabilities    
Accounts receivable (923,104) 183,137
Prepaid expenses (28,407) (4,987)
Other current assets 61,090 3,030
Accounts payable and accrued liabilities 1,085,335 416,414
Related party accruals (282,473)
Operating lease liabilities (621,277) 82,180
Net cash used in operating activities (32,876) (455,704)
Investing activities    
Acquisition of ARIA Kentucky, net of cash of $299,492 49,492
Purchase of property and equipment (277,740) (60,259)
Acquisition of property (240,000)
Acquisition of minority stockholders interest (625,000)
Investment in deposits (25,431) (83,393)
Net cash used in investing activities (253,679) (1,008,652)
Financing activities    
Repayment of assumed liability (159,085)
Proceeds from bank loans 300,000
Repayment of bank loans (121,376)
Proceeds from short term notes 310,000 1,912,000
Repayment of short-term notes (173,376) (752,680)
Repayment of promissory notes (140,000) (70,000)
Proceeds from funding arrangements 2,638,750 690,000
Repayment of funding arrangements (2,564,046) (586,752)
Proceeds from advances – related party 250,000
Repayment of advances – related party (11,538)
Repayment of government assistance loans (14,250)
Repayment of finance leases (9,008) (8,478)
Proceeds from stock subscription liability 198,600
Proceeds from Series A preferred subscriptions 1,650
(Repayment) proceeds of related party notes 67,026
Net cash provided by financing activities 81,859 1,675,578
Effect of exchange rate on cash 19,434 (35,024)
Net change in cash (185,262) 176,198
Beginning cash balance 244,771 68,573
Ending cash balance 59,509 244,771
Supplemental cash flow information    
Cash paid for interest 695,920 355,443
Cash paid for income taxes
Non-cash investing and financing activities    
Present value of operating lease liability and operating lease right of use assets recognized in connection with lease commencement 1,149,642
Present value of operating lease liability and operating lease right of use assets recognized in connection with lease commencement – Related parties 8,865,915
Present value of operating lease liability and operating lease right of use assets  recognized on lease modification – Related parties (165,975)
Common shares cancelled 27,700
Bank loan proceeds applied directly to sellers’ debt in connection with acquisition 4,250,000
Related party loan proceeds applied directly to sellers’ debt in connection with acquisition 66,741
Promissory note issued to acquire minority stockholders interest 475,000
Exchange of Series N convertible notes for Series R promissory notes 450,000
Conversion of related party payables to common shares 2,000,000
Conversion of related party payable to Series A preferred stock 6,000
Present value of operating lease liability and operating lease right-of-use asset recognized in connection with lease commencement $ 744,256