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<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">1.</td> <td style="width: 96%; text-align: justify">Nature of business</td></tr> </table> Since 2010, the Company has operated addiction treatment centers. Initially the Company operated an addiction treatment center in Ontario Canada under its Greenestone Muskoka clinic, which was sold on February 14, 2017. Simultaneously with this sale the Company purchased buildings and operated an addiction treatment center in Delray Beach Florida under its Addiction recovery Institute of America subsidiary with a license obtained in December 2016, initially though owned properties in Delray Beach and subsequently though leased properties in West Palm Beach, Florida. Since June 30, 2020, the Company has been actively involved in the management of a treatment center operated by Evernia in West Palm Beach Florida. On July 1, 2021, the Company closed on the acquisition of 75% of ATHI, which owns 100% of Evernia, once the probationary approval of a license was obtained from the Department of Children and Family Services of Florida. The Company sold its real estate on which its Greenstone Muskoka clinic operated during 2023. 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. Acquisition of assets and assignment of lease and sub-lease for Boca Cove Detox Center On March 22, 2024, the Company executed a LOI to acquire certain assets, including furniture, equipment inventory and supplies of Boca Cove Detox, LLC, along with the assignment of lease and sub-lease for premises located at 899 Meadow Avenue, Boca Raton, Florida. On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100, 101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of $83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road. Acquisition of Edgewater Recovery Centers, LLC On October 22, 2024, ARIA Kentucky LLC (ARIA Kentucky”), a wholly owned subsidiary of the Company, Edgewater Recovery Centers, LLC (“ERC”) and John Elam (the ”Seller”), entered into an Asset Purchase Agreement (”APA”) pursuant to which ARIA Kentucky agreed to acquire and ERC agreed to sell to ARIA Kentucky on the closing date (the “Acquisition”) , the addiction treatment operations owned by ERC and located in Morehead and Paducah, Kentucky through a purchase of the assets of ERC (the “Acquired Assets”), including; all assets of ERC used in the business of ERC (except for certain specified assets), including but not limited to all current assets existing at the time of closing, all cash balances and rights to receive cash, all equipment, machinery, all warranties related to the business and acquired assets, all intangible personal property, intellectual property, all business inventories, all property leases associated with the business, all assumed contracts, all governmental authorizations; and all information and records, including patient records, as defined in the APA. Certain of the real property associated with the operations of ERC (the “Real Property”) is fully leveraged and requires credit and personal guarantees which the Company is unable to provide. The entities owning the real property were acquired in a separate transaction by BH Properties Fund LLC (“BH Properties”), a company controlled by Mr. Shawn Leon, the Company’s CEO and therefore a related party. BH Properties through its acquired subsidiaries then entered into lease agreements with ARIA Kentucky on an arms-length basis, at market related rates. On January 9, 2025, ARIA Kentucky consummated the Acquisition of the Acquired Assets of ERC. Pursuant to the terms of the APA, at closing ARIA Kentucky paid the Seller $250,000 and assumed certain liabilities related to the Acquired Assets, including trade payables and liabilities under assumed contracts and certain specifically identified liabilities, including a settlement agreement with the United States government and the State of Kentucky and certain obligations as a borrower or guarantor related to banking obligations. On January 9, 2025, in a separate transaction, BH Properties acquired ERC Investments, LLC (”ERCI”), New Journey LLC (“NJ”) and JDE Properties, LLC (“JDE”) which separately own certain Real Property on which ARIA Kentucky operates and which was subsequently leased to ARIA Kentucky.

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">2.</td> <td id="xdx_824_zy6PrX6XK1R5" style="width: 96%; text-align: justify">Summary of significant accounting policies</td></tr> </table> Financial Reporting The Company prepares its consolidated financial statements in conformity with accounting principles generally accepted in the United States of America (“US GAAP”). Management further acknowledges that it is solely responsible for adopting sound accounting practices, establishing and maintaining a system of internal accounting control and preventing and detecting fraud. The Company’s system of internal accounting control is designed to assure, among other items, that i) recorded transactions are valid; ii) valid transactions are recorded; and iii) transactions are recorded in the proper period in a timely manner to produce financial statements which present fairly the financial condition, results of operations and cash flows of the Company for the respective periods being presented. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">a)</td><td style="text-align: justify">Use of Estimates</td></tr></table> The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions, which are evaluated on an ongoing basis, that affect the amounts reported in the consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the amounts of revenues and expenses that are not readily apparent from other sources. Actual results could differ from those estimates and judgments. In particular, significant estimates and judgments include those related to, the estimated useful lives of long lived assets and goodwill, the fair value of long-lived assets and goodwill, including impairment analysis, estimates in revenue recognition, allowance for credit losses, estimates in the fair value of warrants and stock options granted for services or compensation, estimates in convertible debt, borrowing rate consideration for right-of-use (ROU) lease assets including related lease liability, and the valuation allowance for deferred tax assets due to continuing operating losses. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from our estimates. In Terms of ASC 805, Business Combinations, the Company allocated the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed for the acquisition of Edgewater Recovery Center on January 9, 2025 for gross proceeds of $250,000 and bank loan proceeds and related party proceeds, paid directly to settle the sellers debt in connection with the acquisition of $4,250,000 and $66,741, respectively. The fair value of the intangible assets acquired was estimated at $2,996,000 and the excess of the fair value of purchase consideration over the fair values of the identified assets and liabilities, recorded as goodwill amounted to $3,427,847. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">b)</td><td style="text-align: justify">Principals of consolidation and foreign currency translation</td></tr></table> The accompanying consolidated financial statements include the accounts of the Company and all of its subsidiaries. All intercompany transactions and balances have been eliminated on consolidation. For foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the year. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">c)</td><td style="text-align: justify">Business Combinations</td></tr></table> The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed for business combinations with third parties based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">d)</td><td style="text-align: justify">Cash and cash equivalents</td></tr></table> For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with several financial institution in the USA and Canada. There were no cash equivalents at December 31, 2025 and 2024. The Company primarily places cash balances in the USA with high-credit quality financial institutions located in the United States which are insured by the Federal Deposit Insurance Corporation up to a limit of $250,000 per institution. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">e)</td><td style="text-align: justify">Accounts receivable</td></tr></table> Accounts receivable primarily consists of amounts due from third-party payors (non-governmental) and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimating net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies denying claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">f)</td><td style="text-align: justify">Allowance for Doubtful Accounts</td></tr></table> The Company derives the majority of its revenues from commercial payors at in-network rates. The Company recognizes revenue based on historical collections received from health care providers, recognizing only a percentage of revenues actually billed. Effectively recognizing revenue net of any expected billing differentials. Based on the Company’s collection experience, the percentage of revenue recognized is adjusted on a periodic basis, thereby taking into account expected credit losses in the revenue recognition process. The revenue we recognize is already net of expected credit losses, therefore management does not maintain a separate allowance for doubtful accounts, contractual and other discounts. Management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the percentage of revenue to be recognized. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">g)</td><td style="text-align: justify">Leases</td></tr></table> The Company accounts for leases in terms of ASC 842. In terms of ASC 842, the Company assesses whether any asset based leases entered into for periods longer than twelve months meet the definition of financial leases or operating leases, by evaluating the terms of the lease, including the following; the duration of the lease; the implied interest rate in the lease; the cash flows of the lease; and whether the Company intends to retain ownership of the asset at the end of the lease term. Leases which imply that the Company will retain ownership at the end of the lease term are classified as financial leases, are included in property and equipment with a corresponding financial liability raised at the date of lease inception. Interest incurred on financial leases are expensed using the effective interest rate method. Leases which imply that the Company will not acquire the asset at the end of the lease term are classified as operating leases, the Company’s right to use the asset is reflected as a non-current right of use asset with a corresponding operating lease liability raised at the date of lease inception. The right of use asset and the operating lease liability are amortized over the right of use period using the effective interest rate implied in the operating lease agreement. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">h)</td><td style="text-align: justify">Property and equipment</td></tr></table> Property and equipment is recorded at cost. Depreciation is calculated on the straight-line basis over the estimated life of the asset. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">i)</td><td style="text-align: justify">Long Lived Assets</td></tr></table> The Company evaluates the carrying value of its long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings. Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">j)</td><td style="text-align: justify">Intangible assets</td></tr></table> Intangible assets are stated at acquisition cost less accumulated amortization, if applicable, less any adjustments for impairment losses. Amortization is charged on a straight-line basis over the estimated remaining useful lives of the individual intangibles. Where intangibles are deemed to be impaired the Company recognizes an impairment loss measured as the difference between the estimated fair value of the intangible and its book value. Licenses to provide substance abuse rehabilitation services are amortized over the expected life of the contract, including any anticipated renewals. The Company expects its licenses to remain in operation for a period of five years. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">k)</td><td style="text-align: justify">Goodwill</td></tr></table> The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The Company annually assesses whether the carrying value of its reporting unit exceeds its fair value and, if necessary, records an impairment loss equal to any such excess. Each interim reporting period, the Company assesses whether events or circumstances have occurred which indicate that the carrying amount of the reporting unit exceeds its fair value. If the carrying amount of the reporting unit exceeds its fair value, an asset impairment charge will be recognized in an amount equal to that excess. Goodwill was recently acquired and is assessed annually on December 31, 2025 to see if there are any qualitative or quantitative indications that impairment of goodwill may be appropriate. At each quarter end a qualitative analysis is performed, to determine if any impairment should be considered. As of September 30, 2025, there were no indications that an impairment of goodwill may be required. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">l)</td><td style="text-align: justify">Derivatives</td></tr></table> The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. The Company previously used a Black Scholes Option Pricing model to estimate the fair value of convertible debt conversion features at the end of each applicable reporting period. Changes in the fair value of these derivatives during each reporting period were included in the statements of operations. Inputs into the Black Scholes Option Pricing model require estimates, including such items as estimated volatility of the Company’s stock, risk free interest rate and the estimated life of the financial instruments being fair valued. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">m)</td><td style="text-align: justify">Financial instruments</td></tr></table> The Company initially measures its financial assets and liabilities at fair value, except for certain non-arm’s length transactions. The Company subsequently measures all its financial assets and financial liabilities at amortized cost. Financial assets measured at amortized cost include cash and accounts receivable. Financial liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities, taxes payable, convertible notes payable, promissory notes, receivables funding, loans payable and related party notes. Financial assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write-down is recognized in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in net income. The Company recognizes its transaction costs in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted by the transaction costs that are directly attributable to their origination, issuance or assumption. FASB ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles, and expands disclosures about fair value measurements. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 8%; padding-left: 40.5pt"> </td> <td style="width: 4%; padding-left: 4.5pt; text-align: center">●</td> <td style="width: 88%; padding-left: 4.5pt; text-align: justify">Level 1. Observable inputs such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td style="padding-left: 40.5pt"> </td> <td style="padding-left: 4.5pt; text-align: center">●</td> <td style="padding-left: 4.5pt; text-align: justify">Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> <tr style="vertical-align: top"> <td style="padding-left: 40.5pt"> </td> <td style="padding-left: 4.5pt; text-align: center">●</td> <td style="padding-left: 4.5pt; text-align: justify">Level 3. Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions.</td></tr> </table> The Company measures its convertible debt and any derivative liabilities associated therewith at fair value. These liabilities are revalued periodically and the resultant gain or loss is realized through the consolidated Statement of Operations and Comprehensive Loss. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">n)</td><td style="text-align: justify">Related parties</td></tr></table> Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">o)</td><td style="text-align: justify">Revenue recognition</td></tr></table> ASC 606 requires companies to exercise more judgment and recognize revenue using a five-step process. The Company’s provision for doubtful accounts are recorded as a direct reduction to revenue instead of being presented as a separate line item on the consolidated statements of operations and comprehensive loss. As our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in ASC 606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities. The Company receives payments from the following sources for services rendered in our U.S. Facility: (i) commercial insurers; and (ii) individual patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected the practical expedient under ASC 606-10-32-18 and does not adjust for the effects of a significant financing component. The Company derives a significant portion of its revenue from payors that receive discounts from established billing rates. The various managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may include multiple reimbursement mechanisms for different types of services provided in the Company’s inpatient facilities and cost settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable regulations or contract terms. The services authorized and provided and related reimbursement are often subject to interpretation that could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations occur frequently, necessitating regular review and assessment of the estimation process by management. Settlements with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future periods as final settlements are determined. In the opinion of management, adequate provision has been made for any adjustments and final settlements. However, there can be no assurance that any such adjustments and final settlements will not have a material effect on the Company’s financial condition or results of operations.The Company’s receivables, net of credit losses of $460,760 and $0, were $1,446,366 and $260,841 at December 31, 2025 and December 31, 2024, respectively. Management believes that these receivables are properly stated and are not likely to be settled for a significantly different amount. The Company’s revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from the sale of its services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its revenue transactions: <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 6%">i.</td> <td style="width: 88%">identify the contract with a customer;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>ii.</td> <td>identify the performance obligations in the contract;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>iii.</td> <td>determine the transaction price;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>iv.</td> <td>allocate the transaction price to performance obligations in the contract; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td>v.</td> <td>recognize revenue as the performance obligation is satisfied.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">p)</td><td style="text-align: justify">Income taxes</td></tr></table> The Company accounts for income taxes under the provisions of ASC Topic 740, “Income Taxes”. Under ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income taxes are provided using the liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The tax basis of an asset or liability is the amount attributed to that asset or liability for tax purposes. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all of, the deferred tax assets will not be realized. ASC Topic 740 contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return. The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses in the period that such determination is made. The tax returns for fiscal 2020, through 2024 are subject to audit or review by the US tax authorities, whereas fiscal 2011 through 2024 are subject to audit or review by the Canadian tax authority. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">q)</td><td style="text-align: justify">Net (loss) income per Share</td></tr></table> Basic net (loss) income per share is computed on the basis of the weighted average number of common stock outstanding during the year. Diluted net (loss) income per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding. Dilutive securities having an anti-dilutive effect on diluted net (loss) income per share are excluded from the calculation. Dilution is computed by applying the treasury stock method for options and warrants. Under this method, “in-the money” options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion will be assumed only if it reduces earnings per share (or increases loss per share). <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">r)</td><td style="text-align: justify">Stock based compensation</td></tr></table> Stock based compensation cost is measured at the grant date, based on the estimated fair value of the award and is recognized as expense over the employee’s requisite service period or vesting period on a straight-line basis. Share-based compensation expense recognized in the consolidated statements of operations for the year ended December 31, 2025 and 2024 is based on awards ultimately expected to vest and has been reduced for estimated forfeitures. This estimate will be revised in subsequent periods if actual forfeitures differ from those estimates. We have no awards with performance conditions and no awards dependent on market conditions. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">s)</td><td style="text-align: justify">Financial instruments Risks</td></tr></table> The Company is exposed to various risks through its financial instruments. The following analysis provides a measure of the Company’s risk exposure and concentrations at the balance sheet date, December 31, 2025 and 2024. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%"> </td> <td style="width: 3%; padding-left: 8pt">i.</td> <td style="width: 90%">Credit risk</td></tr> </table> Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Financial instruments that subject the Company to credit risk consist primarily of accounts receivable. Credit risk associated with accounts receivable is mitigated as only a percentage of the revenue billed to health insurance companies is recognized as income until such time as the actual funds are collected. The revenue is concentrated amongst several health insurance companies located in the US. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%; text-align: center"> </td> <td style="width: 3%; padding-left: 0.5pt">ii.</td> <td style="width: 90%">Liquidity risk</td></tr> </table> Liquidity risk is the risk the Company will not be able to meet its financial obligations as they fall due. The Company is exposed to liquidity risk through its working capital deficiency of approximately $13.8 million, and an accumulated deficit of approximately $46.6 million. The Company is dependent upon the raising of additional capital in order to implement its business plan. There is no assurance that the Company will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the Company’s financial condition. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%; text-align: center"> </td> <td style="width: 3%">iii.</td> <td style="width: 90%">Market risk</td></tr> </table> Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises of three types of risk: interest rate risk, currency risk, other price risk and concentration risk. The Company is exposed to interest rate risk, currency risk and concentration risk. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">a.</td> <td style="width: 87%; padding-right: 4.5pt">Interest rate risk</td></tr> </table> Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to interest rate risk on its convertible debt, promissory notes, short term loans, receivables funding third party loans and government assistance loans as of December 31, 2025. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">b.</td> <td style="width: 87%">Currency risk</td></tr> </table> Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company has limited exposure to assets and liabilities denominated in foreign currencies. The Company has not entered into any hedging agreements to mitigate this risk. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">c.</td> <td style="width: 87%">Other price risk</td></tr> </table> Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">d.</td> <td style="width: 87%">Concentration of customers</td></tr> </table> During the years ended December 31, 2025 and 2024, the Company derived approximately 100% of its in-patient revenues from a group of commercial health care insurers. Any adverse change in policy towards the treatment of substance abuse patients adopted by a majority of the group of commercial health care insurers will have a significant impact on the Company. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">t)</td><td style="text-align: justify">Recent accounting pronouncements</td></tr></table> The Financial Accounting Standards Board (“FASB”) issued additional updates during the year ended December 31, 2025. None of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the Company’s consolidated financial statements upon adoption. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">u)</td><td style="text-align: justify">Comprehensive income (loss)</td></tr></table> Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. The Company does not have any comprehensive income (loss) for the periods presented. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">v)</td><td style="text-align: justify">Segment information</td></tr></table> The Company’s Chief Executive Officer and President (“CEO”) is our chief operating decision maker (“CODM”) and evaluates performance and makes operating decisions about allocating resources based on financial data presented on a consolidated basis. Because our CODM evaluates financial performance on a consolidated basis, the Company has determined that it operates as a single reportable segment composed of the financial results of Ethema Health Corporation.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">a)</td><td style="text-align: justify">Use of Estimates</td></tr></table> The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions, which are evaluated on an ongoing basis, that affect the amounts reported in the consolidated financial statements and accompanying notes. Management bases its estimates on historical experience and on various other assumptions that it believes are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the amounts of revenues and expenses that are not readily apparent from other sources. Actual results could differ from those estimates and judgments. In particular, significant estimates and judgments include those related to, the estimated useful lives of long lived assets and goodwill, the fair value of long-lived assets and goodwill, including impairment analysis, estimates in revenue recognition, allowance for credit losses, estimates in the fair value of warrants and stock options granted for services or compensation, estimates in convertible debt, borrowing rate consideration for right-of-use (ROU) lease assets including related lease liability, and the valuation allowance for deferred tax assets due to continuing operating losses. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from our estimates. In Terms of ASC 805, Business Combinations, the Company allocated the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed for the acquisition of Edgewater Recovery Center on January 9, 2025 for gross proceeds of $250,000 and bank loan proceeds and related party proceeds, paid directly to settle the sellers debt in connection with the acquisition of $4,250,000 and $66,741, respectively. The fair value of the intangible assets acquired was estimated at $2,996,000 and the excess of the fair value of purchase consideration over the fair values of the identified assets and liabilities, recorded as goodwill amounted to $3,427,847.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">b)</td><td style="text-align: justify">Principals of consolidation and foreign currency translation</td></tr></table> The accompanying consolidated financial statements include the accounts of the Company and all of its subsidiaries. All intercompany transactions and balances have been eliminated on consolidation. For foreign currency transactions, the Company translates these amounts to the Company’s functional currency at the exchange rate effective on the invoice date. If the exchange rate changes between the time of purchase and the time actual payment is made, a foreign exchange transaction gain or loss results which is included in determining net income for the year.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">c)</td><td style="text-align: justify">Business Combinations</td></tr></table> The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed for business combinations with third parties based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">d)</td><td style="text-align: justify">Cash and cash equivalents</td></tr></table> For purposes of the statements of cash flows, the Company considers all highly liquid instruments purchased with a maturity of three months or less and money market accounts to be cash equivalents. The Company maintains cash and cash equivalents with several financial institution in the USA and Canada. There were no cash equivalents at December 31, 2025 and 2024. The Company primarily places cash balances in the USA with high-credit quality financial institutions located in the United States which are insured by the Federal Deposit Insurance Corporation up to a limit of $250,000 per institution.

250000

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">e)</td><td style="text-align: justify">Accounts receivable</td></tr></table> Accounts receivable primarily consists of amounts due from third-party payors (non-governmental) and private pay patients and is recorded net of allowances for doubtful accounts and contractual discounts. The Company’s ability to collect outstanding receivables is critical to its results of operations and cash flows. Accordingly, accounts receivable reported in the Company’s consolidated financial statements is recorded at the net amount expected to be received. The Company’s primary collection risks are (i) the risk of overestimating net revenues at the time of billing that may result in the Company receiving less than the recorded receivable, (ii) the risk of non-payment as a result of commercial insurance companies denying claims, (iii) the risk that patients will fail to remit insurance payments to the Company when the commercial insurance company pays out-of-network claims directly to the patient, (iv) resource and capacity constraints that may prevent the Company from handling the volume of billing and collection issues in a timely manner, (v) the risk that patients do not pay the Company for their self-pay balances (including co-pays, deductibles and any portion of the claim not covered by insurance) and (vi) the risk of non-payment from uninsured patients.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">f)</td><td style="text-align: justify">Allowance for Doubtful Accounts</td></tr></table> The Company derives the majority of its revenues from commercial payors at in-network rates. The Company recognizes revenue based on historical collections received from health care providers, recognizing only a percentage of revenues actually billed. Effectively recognizing revenue net of any expected billing differentials. Based on the Company’s collection experience, the percentage of revenue recognized is adjusted on a periodic basis, thereby taking into account expected credit losses in the revenue recognition process. The revenue we recognize is already net of expected credit losses, therefore management does not maintain a separate allowance for doubtful accounts, contractual and other discounts. Management also takes into consideration the age of accounts, creditworthiness and current economic trends when evaluating the percentage of revenue to be recognized.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">g)</td><td style="text-align: justify">Leases</td></tr></table> The Company accounts for leases in terms of ASC 842. In terms of ASC 842, the Company assesses whether any asset based leases entered into for periods longer than twelve months meet the definition of financial leases or operating leases, by evaluating the terms of the lease, including the following; the duration of the lease; the implied interest rate in the lease; the cash flows of the lease; and whether the Company intends to retain ownership of the asset at the end of the lease term. Leases which imply that the Company will retain ownership at the end of the lease term are classified as financial leases, are included in property and equipment with a corresponding financial liability raised at the date of lease inception. Interest incurred on financial leases are expensed using the effective interest rate method. Leases which imply that the Company will not acquire the asset at the end of the lease term are classified as operating leases, the Company’s right to use the asset is reflected as a non-current right of use asset with a corresponding operating lease liability raised at the date of lease inception. The right of use asset and the operating lease liability are amortized over the right of use period using the effective interest rate implied in the operating lease agreement.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">h)</td><td style="text-align: justify">Property and equipment</td></tr></table> Property and equipment is recorded at cost. Depreciation is calculated on the straight-line basis over the estimated life of the asset.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">i)</td><td style="text-align: justify">Long Lived Assets</td></tr></table> The Company evaluates the carrying value of its long-lived assets for impairment by comparing the expected undiscounted future cash flows of the assets to the net book value of the assets when events or circumstances indicate that the carrying amount of a long-lived asset may not be recoverable. If the expected undiscounted future cash flows are less than the net book value of the assets, the excess of the net book value over the estimated fair value will be charged to earnings. Fair value is based upon discounted cash flows of the assets at a rate deemed reasonable for the type of asset and prevailing market conditions, appraisals, and, if appropriate, current estimated net sales proceeds from pending offers.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">j)</td><td style="text-align: justify">Intangible assets</td></tr></table> Intangible assets are stated at acquisition cost less accumulated amortization, if applicable, less any adjustments for impairment losses. Amortization is charged on a straight-line basis over the estimated remaining useful lives of the individual intangibles. Where intangibles are deemed to be impaired the Company recognizes an impairment loss measured as the difference between the estimated fair value of the intangible and its book value. Licenses to provide substance abuse rehabilitation services are amortized over the expected life of the contract, including any anticipated renewals. The Company expects its licenses to remain in operation for a period of five years.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">k)</td><td style="text-align: justify">Goodwill</td></tr></table> The Company allocates the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed based on their estimated fair values. The excess of the fair value of purchase consideration over the fair values of these identifiable assets and liabilities is recorded as goodwill. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. Significant estimates in valuing certain intangible assets include, but are not limited to, future expected cash flows from acquired users, acquired technology, and trade names from a market participant perspective, useful lives and discount rates. Management's estimates of fair value are based upon assumptions believed to be reasonable, but which are inherently uncertain and unpredictable and, as a result, actual results may differ from estimates. The Company annually assesses whether the carrying value of its reporting unit exceeds its fair value and, if necessary, records an impairment loss equal to any such excess. Each interim reporting period, the Company assesses whether events or circumstances have occurred which indicate that the carrying amount of the reporting unit exceeds its fair value. If the carrying amount of the reporting unit exceeds its fair value, an asset impairment charge will be recognized in an amount equal to that excess. Goodwill was recently acquired and is assessed annually on December 31, 2025 to see if there are any qualitative or quantitative indications that impairment of goodwill may be appropriate. At each quarter end a qualitative analysis is performed, to determine if any impairment should be considered. As of September 30, 2025, there were no indications that an impairment of goodwill may be required.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">l)</td><td style="text-align: justify">Derivatives</td></tr></table> The Company evaluates embedded conversion features within convertible debt under ASC 815 “Derivatives and Hedging” to determine whether the embedded conversion feature should be bifurcated from the host instrument and accounted for as a derivative at fair value with changes in fair value recorded in earnings. The Company previously used a Black Scholes Option Pricing model to estimate the fair value of convertible debt conversion features at the end of each applicable reporting period. Changes in the fair value of these derivatives during each reporting period were included in the statements of operations. Inputs into the Black Scholes Option Pricing model require estimates, including such items as estimated volatility of the Company’s stock, risk free interest rate and the estimated life of the financial instruments being fair valued. If the conversion feature does not require derivative treatment under ASC 815, the instrument is evaluated under ASC 470-20 “Debt with Conversion and Other Options” for consideration of any beneficial conversion feature.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">m)</td><td style="text-align: justify">Financial instruments</td></tr></table> The Company initially measures its financial assets and liabilities at fair value, except for certain non-arm’s length transactions. The Company subsequently measures all its financial assets and financial liabilities at amortized cost. Financial assets measured at amortized cost include cash and accounts receivable. Financial liabilities measured at amortized cost include bank indebtedness, accounts payable and accrued liabilities, taxes payable, convertible notes payable, promissory notes, receivables funding, loans payable and related party notes. Financial assets measured at cost are tested for impairment when there are indicators of impairment. The amount of the write-down is recognized in net income. The previously recognized impairment loss may be reversed to the extent of the improvement, directly or by adjusting the allowance account, provided it is no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in net income. The Company recognizes its transaction costs in net income in the period incurred. However, financial instruments that will not be subsequently measured at fair value are adjusted by the transaction costs that are directly attributable to their origination, issuance or assumption. FASB ASC 820 defines fair value, establishes a framework for measuring fair value in accordance with generally accepted accounting principles, and expands disclosures about fair value measurements. ASC 820 establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 8%; padding-left: 40.5pt"> </td> <td style="width: 4%; padding-left: 4.5pt; text-align: center">●</td> <td style="width: 88%; padding-left: 4.5pt; text-align: justify">Level 1. Observable inputs such as quoted prices in active markets;</td></tr> <tr style="vertical-align: top"> <td style="padding-left: 40.5pt"> </td> <td style="padding-left: 4.5pt; text-align: center">●</td> <td style="padding-left: 4.5pt; text-align: justify">Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</td></tr> <tr style="vertical-align: top"> <td style="padding-left: 40.5pt"> </td> <td style="padding-left: 4.5pt; text-align: center">●</td> <td style="padding-left: 4.5pt; text-align: justify">Level 3. Unobservable inputs in which there is little or no market data, which requires the reporting entity to develop its own assumptions.</td></tr> </table> The Company measures its convertible debt and any derivative liabilities associated therewith at fair value. These liabilities are revalued periodically and the resultant gain or loss is realized through the consolidated Statement of Operations and Comprehensive Loss.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">n)</td><td style="text-align: justify">Related parties</td></tr></table> Parties are considered to be related to the Company if the parties directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests. The Company discloses all related party transactions. All transactions are recorded at fair value of the goods or services exchanged.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">o)</td><td style="text-align: justify">Revenue recognition</td></tr></table> ASC 606 requires companies to exercise more judgment and recognize revenue using a five-step process. The Company’s provision for doubtful accounts are recorded as a direct reduction to revenue instead of being presented as a separate line item on the consolidated statements of operations and comprehensive loss. As our performance obligations relate to contracts with a duration of one year or less, the Company elected the optional exemption in ASC 606-10-50-14(a). Therefore, the Company is not required to disclose the transaction price for the remaining performance obligations at the end of the reporting period or when the Company expects to recognize the revenue. The Company has minimal unsatisfied performance obligations at the end of the reporting period as our patients typically are under no obligation to remain admitted in our facilities. The Company receives payments from the following sources for services rendered in our U.S. Facility: (i) commercial insurers; and (ii) individual patients and clients. As the period between the time of service and time of payment is typically one year or less, the Company elected the practical expedient under ASC 606-10-32-18 and does not adjust for the effects of a significant financing component. The Company derives a significant portion of its revenue from payors that receive discounts from established billing rates. The various managed care contracts under which these discounts must be calculated are complex, subject to interpretation and adjustment, and may include multiple reimbursement mechanisms for different types of services provided in the Company’s inpatient facilities and cost settlement provisions. Management estimates the transaction price on a payor-specific basis given its interpretation of the applicable regulations or contract terms. The services authorized and provided and related reimbursement are often subject to interpretation that could result in payments that differ from the Company’s estimates. Additionally, updated regulations and contract renegotiations occur frequently, necessitating regular review and assessment of the estimation process by management. Settlements with third-party payors are estimated and recorded in the period in which the related services are rendered and are adjusted in future periods as final settlements are determined. In the opinion of management, adequate provision has been made for any adjustments and final settlements. However, there can be no assurance that any such adjustments and final settlements will not have a material effect on the Company’s financial condition or results of operations.The Company’s receivables, net of credit losses of $460,760 and $0, were $1,446,366 and $260,841 at December 31, 2025 and December 31, 2024, respectively. Management believes that these receivables are properly stated and are not likely to be settled for a significantly different amount. The Company’s revenues are recognized when control of the promised goods or services are transferred to a customer, in an amount that reflects the consideration that the Company expects to receive in exchange for those services. The Company derives its revenues from the sale of its services. The Company applies the following five steps in order to determine the appropriate amount of revenue to be recognized as it fulfills its obligations under each of its revenue transactions: <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 6%"> </td> <td style="width: 6%">i.</td> <td style="width: 88%">identify the contract with a customer;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>ii.</td> <td>identify the performance obligations in the contract;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>iii.</td> <td>determine the transaction price;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>iv.</td> <td>allocate the transaction price to performance obligations in the contract; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td>v.</td> <td>recognize revenue as the performance obligation is satisfied.</td></tr> </table>

1446366

260841

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">p)</td><td style="text-align: justify">Income taxes</td></tr></table> The Company accounts for income taxes under the provisions of ASC Topic 740, “Income Taxes”. Under ASC Topic 740, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the consolidated financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income taxes are provided using the liability method. Under this method, deferred income taxes are recognized for the tax consequences of temporary differences by applying enacted statutory rates applicable to future years to differences between the financial statement carrying amounts and the tax bases of existing assets and liabilities. The tax basis of an asset or liability is the amount attributed to that asset or liability for tax purposes. The effect on deferred taxes of a change in tax rates is recognized in income in the period of change. A valuation allowance is provided to reduce the amount of deferred tax assets if it is considered more likely than not that some portion of, or all of, the deferred tax assets will not be realized. ASC Topic 740 contains a two-step approach to recognizing and measuring uncertain tax positions taken or expected to be taken in a tax return. The first step is to determine if the weight of available evidence indicates that it is more likely than not that the tax position will be sustained in an audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. The Company recognizes interest and penalties accrued on unrecognized tax benefits within general and administrative expense. To the extent that accrued interest and penalties do not ultimately become payable, amounts accrued will be reduced and reflected as a reduction in general and administrative expenses in the period that such determination is made. The tax returns for fiscal 2020, through 2024 are subject to audit or review by the US tax authorities, whereas fiscal 2011 through 2024 are subject to audit or review by the Canadian tax authority.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">q)</td><td style="text-align: justify">Net (loss) income per Share</td></tr></table> Basic net (loss) income per share is computed on the basis of the weighted average number of common stock outstanding during the year. Diluted net (loss) income per share is computed on the basis of the weighted average number of common stock and common stock equivalents outstanding. Dilutive securities having an anti-dilutive effect on diluted net (loss) income per share are excluded from the calculation. Dilution is computed by applying the treasury stock method for options and warrants. Under this method, “in-the money” options and warrants are assumed to be exercised at the beginning of the period (or at the time of issuance, if later), and as if funds obtained thereby were used to purchase common stock at the average market price during the period. Dilution is computed by applying the if-converted method for convertible preferred stocks. Under this method, convertible preferred stock is assumed to be converted at the beginning of the period (or at the time of issuance, if later), and preferred dividends (if any) will be added back to determine income applicable to common stock. The shares issuable upon conversion will be added to weighted average number of common stock outstanding. Conversion will be assumed only if it reduces earnings per share (or increases loss per share).

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">r)</td><td style="text-align: justify">Stock based compensation</td></tr></table> Stock based compensation cost is measured at the grant date, based on the estimated fair value of the award and is recognized as expense over the employee’s requisite service period or vesting period on a straight-line basis. Share-based compensation expense recognized in the consolidated statements of operations for the year ended December 31, 2025 and 2024 is based on awards ultimately expected to vest and has been reduced for estimated forfeitures. This estimate will be revised in subsequent periods if actual forfeitures differ from those estimates. We have no awards with performance conditions and no awards dependent on market conditions.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">s)</td><td style="text-align: justify">Financial instruments Risks</td></tr></table> The Company is exposed to various risks through its financial instruments. The following analysis provides a measure of the Company’s risk exposure and concentrations at the balance sheet date, December 31, 2025 and 2024. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%"> </td> <td style="width: 3%; padding-left: 8pt">i.</td> <td style="width: 90%">Credit risk</td></tr> </table> Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. Financial instruments that subject the Company to credit risk consist primarily of accounts receivable. Credit risk associated with accounts receivable is mitigated as only a percentage of the revenue billed to health insurance companies is recognized as income until such time as the actual funds are collected. The revenue is concentrated amongst several health insurance companies located in the US. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%; text-align: center"> </td> <td style="width: 3%; padding-left: 0.5pt">ii.</td> <td style="width: 90%">Liquidity risk</td></tr> </table> Liquidity risk is the risk the Company will not be able to meet its financial obligations as they fall due. The Company is exposed to liquidity risk through its working capital deficiency of approximately $13.8 million, and an accumulated deficit of approximately $46.6 million. The Company is dependent upon the raising of additional capital in order to implement its business plan. There is no assurance that the Company will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the Company’s financial condition. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 7%; text-align: center"> </td> <td style="width: 3%">iii.</td> <td style="width: 90%">Market risk</td></tr> </table> Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises of three types of risk: interest rate risk, currency risk, other price risk and concentration risk. The Company is exposed to interest rate risk, currency risk and concentration risk. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">a.</td> <td style="width: 87%; padding-right: 4.5pt">Interest rate risk</td></tr> </table> Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to interest rate risk on its convertible debt, promissory notes, short term loans, receivables funding third party loans and government assistance loans as of December 31, 2025. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">b.</td> <td style="width: 87%">Currency risk</td></tr> </table> Currency risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates. The Company has limited exposure to assets and liabilities denominated in foreign currencies. The Company has not entered into any hedging agreements to mitigate this risk. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">c.</td> <td style="width: 87%">Other price risk</td></tr> </table> Other price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments traded in the market. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%"> </td> <td style="width: 3%">d.</td> <td style="width: 87%">Concentration of customers</td></tr> </table> During the years ended December 31, 2025 and 2024, the Company derived approximately 100% of its in-patient revenues from a group of commercial health care insurers. Any adverse change in policy towards the treatment of substance abuse patients adopted by a majority of the group of commercial health care insurers will have a significant impact on the Company.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">t)</td><td style="text-align: justify">Recent accounting pronouncements</td></tr></table> The Financial Accounting Standards Board (“FASB”) issued additional updates during the year ended December 31, 2025. None of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the Company’s consolidated financial statements upon adoption.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">u)</td><td style="text-align: justify">Comprehensive income (loss)</td></tr></table> Comprehensive income is defined as the change in equity of a company during a period from transactions and other events and circumstances excluding transactions resulting from investments from owners and distributions to owners. The Company does not have any comprehensive income (loss) for the periods presented.

<table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.25in"></td><td style="width: 0.25in">v)</td><td style="text-align: justify">Segment information</td></tr></table> The Company’s Chief Executive Officer and President (“CEO”) is our chief operating decision maker (“CODM”) and evaluates performance and makes operating decisions about allocating resources based on financial data presented on a consolidated basis. Because our CODM evaluates financial performance on a consolidated basis, the Company has determined that it operates as a single reportable segment composed of the financial results of Ethema Health Corporation.

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">3.</td> <td style="width: 96%; text-align: justify">Going concern</td></tr> </table> The accompanying consolidated financial statements have been prepared on a going-concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the year ended December 31, 2025, the Company incurred a net loss of $2.2 million and had a negative cash flow from operating activities of 0.1 million. As of December 31, 2025, the Company had an accumulated deficit of $46.6 million, working capital deficiency of $13.8 million and total liabilities in excess of total assets of $9.6 million. These matters raise substantial doubt about Company’s ability to continue as a going concern. Management believes that current available resources will not be sufficient to fund the Company’s planned expenditures over the next 12 months. Accordingly, the Company will be dependent upon the raising of additional capital through placement of common shares, and/or debt financing in order to implement its business plan and generating sufficient revenue in excess of costs. If the Company raises additional capital through the issuance of equity securities or securities convertible into equity, stockholders will experience dilution, and such securities may have rights, preferences or privileges senior to those of the holders of common stock or convertible senior notes. If the Company raises additional funds by issuing debt, the Company may be subject to limitations on its operations, through debt covenants or other restrictions. If the Company obtains additional funds through arrangements with collaborators or strategic partners, the Company may be required to relinquish its rights to certain geographical areas, or techniques that it might otherwise seek to retain. There is no assurance that the Company will be successful with future financing ventures, and the inability to secure such financing may have a material adverse effect on the Company’s financial condition. Based on the uncertainties described above, the Company believes its business plan does not alleviate the existence of substantial doubt about its ability to continue as a going concern within one year from the date of the issuance of these consolidated financial statements. The accompanying consolidated financial statements do not include any adjustments to the amounts and classifications of assets and liabilities that might be necessary should the Company be unable to continue as a going concern.

2200000

100000

-46600000

13800000 9600000

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">4.</td> <td style="width: 96%; text-align: justify">Acquisition of the business of Edgewater Recovery Center</td></tr> </table> On October 22, 2024, ARIA Kentucky LLC (ARIA Kentucky”), a wholly owned subsidiary of the Company, Edgewater Recovery Centers, LLC (“ERC”) and John Elam (the ”Seller”), entered into an Asset Purchase Agreement (”APA”) pursuant to which ARIA Kentucky agreed to acquire and ERC agreed to sell to ARIA Kentucky on the closing date (the “Acquisition”), the addiction treatment operations owned by ERC and located in Morehead and Paducah, Kentucky through a purchase of the assets of ERC (the “Acquired Assets”), including; all assets of ERC used in the business of ERC (except for certain specified assets), including but not limited to all current assets existing at the time of closing, all cash balances and rights to receive cash, all equipment, machinery, all warranties related to the business and acquired assets, all intangible personal property, intellectual property, all business inventories, all property leases associated with the business, all assumed contracts, all governmental authorizations; and all information and records, including patient records, as defined in the APA. Certain of the real property associated with the operations of ERC (the “Real Property”) is fully leveraged and requires credit and personal guarantees which the Company is unable to provide. The entities owning the real property were acquired in a separate transaction by BH Properties Fund LLC (“BH Properties”), a company controlled by Mr. Shawn Leon, the Company’s CEO and therefore a related party. BH Properties through its acquired subsidiaries then entered into lease agreements with ARIA Kentucky on an arms-length basis, at market related rates. On January 9, 2025, ARIA Kentucky consummated the Acquisition of the Acquired Assets of ERC. Pursuant to the terms of the APA, at closing ARIA Kentucky paid the Seller $<span id="xdx_90F_eus-gaap--BusinessCombinationAcquiredSalesTypeLeaseReceivable_iI_c20250109__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zkm2t313bO18" title="Sale of liabilities related to acquired asset">250,000 and assumed certain liabilities related to the Acquired Assets, including trade payables and liabilities under assumed contracts and certain specifically identified liabilities, including a settlement agreement with the United States government and the State of Kentucky and certain obligations as a borrower or guarantor related to banking obligations. The final allocation of assets acquired and liabilities assumed as of December 31, 2025, is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zzdpCkJZ4q28" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Acquisition of the business of Edgewater Recovery Center (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"> Schedule of allocation of assets acquired and liabilities </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20250109__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zJrZDouhDbF2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zKkA3UEWjGRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Purchase price</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_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCash_iI_zDoHpOYCkPie" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; color: black; padding-bottom: 2.5pt; padding-left: 9pt">Cash</td><td style="width: 10%; color: black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; color: black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 18%; color: black; text-align: right">250,000</td><td style="width: 1%; padding-bottom: 2.5pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_zTtqtXemJOx8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Allocation of purchase price</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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsAbstract_iB_zbab7BSZMGt1" style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Current assets</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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zU50zA7dEeF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; padding-left: 9pt">Cash</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td style="color: black; text-align: right">299,492</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_zvZIjAOFrTqf" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Accounts receivable</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">723,181</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zJorCIw8xT1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Other current assets</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">61,109</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets_iI_zV1jaUBMvoTl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">1,083,782</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssetsAbstract_iB_zGfDZjrEouD2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Non-current assets</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_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_z3ELfXsGuNub" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Property and equipment</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">651,752</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_zQwO8URmtZy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Customer relationships</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">2,944,000</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCompeteAgreements_iI_zzo8nOc1FD1l" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Non-compete agreements</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">52,000</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_zKiQX12bdGDg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; padding-left: 9pt">Goodwill</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">3,427,847</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_zJzvbnExJeHl" style="vertical-align: bottom; background-color: White"> <td style="color: black; padding-bottom: 1pt; padding-left: 9pt">Deposits</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">15,000</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssets_iI_zRFQFQfGe3Ng" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">7,090,599</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_zAHNAiDXvmEh" style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Total Assets acquired</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">8,174,381</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 9pt"> </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_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAbstract_iB_ziVI2BD3Le07" style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Current liabilities</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_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedRestructuringLiabilities_iI_zQ2Cjm1rdtSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Accrued liabilities</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td style="color: black; text-align: right">253,958</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zzC5LptKUve4" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Related party payables</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">804,372</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_zvJJc6XQxks7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">1,058,330</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt"> </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_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_zopLvDfUO0ph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Non-current liabilities</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_406_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBankLoans_iI_zkvo4niFoCra" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Bank loans</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">4,354,044</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_iI_zlMPZg7at9Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Note payable – related party</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">66,741</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation_iI_zWMgTKGRvmza" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Assumed liability</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">1,666,306</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iI_zKZw9XIb6mr1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Deferred taxation</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">778,960</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilities_iI_z8pciVh6wqSh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">6,866,051</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_zKWS7az8zA6l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Total liabilities assumed</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">7,924,381</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zlz02NdltX6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Net assets acquired</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">250,000</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> </table> Goodwill includes the value of an assembled workforce of $1,358,000. The assembled workforce produced operational synergies for the Company in the Kentucky addiction treatment market. The assembled workforce does not meet the criteria for recognition as a separate identifiable intangible asset. The adjustments made from the provisional purchase price allocation to the final purchase price allocation during the measurement period (January 9, 2025 to January 9, 2026) were; (i) a reduction in accounts receivable acquired of $63,491; (ii) an increase in other current assets of $27,630 related to short-term investments; and (iii) a reduction in related party payables of $183,409, resulting in a net decrease in goodwill initially measured at $3,573,396 and finally recognized as $3,427,847, a reduction of $147,549. The amount of pro forma revenue and earnings which would have been included in the Company’s consolidated statement of operations for the year ended December 31, 2025, and the revenue and earnings of the combined entity had the acquisition date been January 1, 2024, is presented as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zMyjzRq1HP1g" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Acquisition of the business of Edgewater Recovery Center (Details 1)"> <tr style="vertical-align: bottom"> <td>Schedule of pro forma revenue and earnings</td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Revenue</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Net income (loss)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 73%">Actual for the period from acquisition to December 31, 2025</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_ecustom--ActualForPeriodFromAcquisitionRevenue_c20240101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zDo9km9q5cpk" style="width: 12%; text-align: right" title="Actual for the period from acquisition, revenue">10,846,266</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98D_ecustom--ActualForPeriodFromAcquisitionNetLoss_c20240101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zL6rcYBt8Ymg" style="width: 9%; text-align: right" title="Actual for the period from acquisition, net loss">39,646</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2025 supplemental pro-forma from January 1, 2025 to December 31, 2025</td> <td> </td> <td>$</td> <td id="xdx_985_eus-gaap--BusinessAcquisitionsProFormaRevenue_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_z6fZGNi3MuW5" style="text-align: right" title="Business acquisition pro forma revenue">18,940,509</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_988_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_z5A4JTUFwMDj" style="text-align: right" title="Business acquisition pro forma net loss">(2,176,566</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2024 supplemental pro-forma from January 1, 2024 to December 31, 2024</td> <td> </td> <td>$</td> <td id="xdx_984_eus-gaap--BusinessAcquisitionsProFormaRevenue_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zXlkqFusgOHd" style="text-align: right" title="Business acquisition pro forma revenue">16,268,343</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_984_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zwgDYccIbYTl" style="text-align: right" title="Business acquisition pro forma net loss">(2,814,928</td> <td>)</td></tr> </table> The supplemental pro forma information for the year ended December 31, 2025 was adjusted to exclude (i) non-recurring legal fees of $<span id="xdx_900_ecustom--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentLegalFees_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--EdgewaterMember_zV2VvtsZJk59" title="Legal fees">35,000 incurred on the acquisition of the business of Edgewater and (ii) amortization of intangibles of $<span id="xdx_902_eus-gaap--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--EdgewaterMember_zz23qED0qDId" title="Amortization of intangibles">4,530 and the tax effect thereon of $<span id="xdx_90D_eus-gaap--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentFinancialAssets_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--EdgewaterMember_zttG4Aqnbl1l" title="Tax effect thereon">1,178. The supplemental pro forma information for the year ended December 31, 2024 was adjusted to exclude (i) $<span id="xdx_904_ecustom--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentRelatedToSettlementReached_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--EdgewaterMember_zZkYWoRkAZA4" title="Related to settlement reached">2,249,633 related to a settlement reached with the Department of Justice by Edgewater and is unrelated to current and future operations and (ii) amortization of intangibles of $<span id="xdx_90D_eus-gaap--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentIntangibles_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--EdgewaterMember_zp7oiNUKMsTj" title="Amortization of intangibles">206,667 and the tax effect thereon of $<span id="xdx_901_eus-gaap--BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentFinancialAssets_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--EdgewaterMember_zRSwakhw6xqb" title="Tax effect thereon">53,733.

250000

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock_zzdpCkJZ4q28" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Acquisition of the business of Edgewater Recovery Center (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left"> Schedule of allocation of assets acquired and liabilities </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_498_20250109__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zJrZDouhDbF2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zKkA3UEWjGRe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Purchase price</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_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCash_iI_zDoHpOYCkPie" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; color: black; padding-bottom: 2.5pt; padding-left: 9pt">Cash</td><td style="width: 10%; color: black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; color: black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 18%; color: black; text-align: right">250,000</td><td style="width: 1%; padding-bottom: 2.5pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_zTtqtXemJOx8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Allocation of purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsAbstract_iB_zbab7BSZMGt1" style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Current assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zU50zA7dEeF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; padding-left: 9pt">Cash</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td style="color: black; text-align: right">299,492</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_zvZIjAOFrTqf" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Accounts receivable</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">723,181</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_zJorCIw8xT1a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Other current assets</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">61,109</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets_iI_zV1jaUBMvoTl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">1,083,782</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssetsAbstract_iB_zGfDZjrEouD2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Non-current assets</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_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment_iI_z3ELfXsGuNub" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Property and equipment</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">651,752</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_zQwO8URmtZy4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Customer relationships</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">2,944,000</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCompeteAgreements_iI_zzo8nOc1FD1l" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Non-compete agreements</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">52,000</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet_iI_zKiQX12bdGDg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; padding-left: 9pt">Goodwill</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">3,427,847</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedFinancialAssets_iI_zJzvbnExJeHl" style="vertical-align: bottom; background-color: White"> <td style="color: black; padding-bottom: 1pt; padding-left: 9pt">Deposits</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">15,000</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentAssets_iI_zRFQFQfGe3Ng" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">7,090,599</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets_iI_zAHNAiDXvmEh" style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Total Assets acquired</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">8,174,381</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 9pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAbstract_iB_ziVI2BD3Le07" style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Current liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedRestructuringLiabilities_iI_zQ2Cjm1rdtSh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Accrued liabilities</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td style="color: black; text-align: right">253,958</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_zzC5LptKUve4" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Related party payables</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">804,372</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_zvJJc6XQxks7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">1,058,330</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt"> </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_407_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_zopLvDfUO0ph" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-left: 9pt">Non-current liabilities</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_406_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBankLoans_iI_zkvo4niFoCra" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Bank loans</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">4,354,044</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_iI_zlMPZg7at9Qk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Note payable – related party</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">66,741</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCapitalLeaseObligation_iI_zWMgTKGRvmza" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Assumed liability</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">1,666,306</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iI_zKZw9XIb6mr1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Deferred taxation</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">778,960</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilities_iI_z8pciVh6wqSh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">6,866,051</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_zKWS7az8zA6l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Total liabilities assumed</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">7,924,381</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_zlz02NdltX6f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 9pt">Net assets acquired</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">250,000</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> </table>

250000

299492

723181

61109

1083782

651752

2944000

52000

3427847

15000

7090599

8174381

253958

804372

1058330

4354044

66741

1666306

778960

6866051

7924381

250000

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_zMyjzRq1HP1g" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Acquisition of the business of Edgewater Recovery Center (Details 1)"> <tr style="vertical-align: bottom"> <td>Schedule of pro forma revenue and earnings</td> <td> </td> <td colspan="3" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Revenue</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Net income (loss)</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 73%">Actual for the period from acquisition to December 31, 2025</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_986_ecustom--ActualForPeriodFromAcquisitionRevenue_c20240101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zDo9km9q5cpk" style="width: 12%; text-align: right" title="Actual for the period from acquisition, revenue">10,846,266</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98D_ecustom--ActualForPeriodFromAcquisitionNetLoss_c20240101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zL6rcYBt8Ymg" style="width: 9%; text-align: right" title="Actual for the period from acquisition, net loss">39,646</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2025 supplemental pro-forma from January 1, 2025 to December 31, 2025</td> <td> </td> <td>$</td> <td id="xdx_985_eus-gaap--BusinessAcquisitionsProFormaRevenue_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_z6fZGNi3MuW5" style="text-align: right" title="Business acquisition pro forma revenue">18,940,509</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_988_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_z5A4JTUFwMDj" style="text-align: right" title="Business acquisition pro forma net loss">(2,176,566</td> <td>)</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>2024 supplemental pro-forma from January 1, 2024 to December 31, 2024</td> <td> </td> <td>$</td> <td id="xdx_984_eus-gaap--BusinessAcquisitionsProFormaRevenue_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zXlkqFusgOHd" style="text-align: right" title="Business acquisition pro forma revenue">16,268,343</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_984_eus-gaap--BusinessAcquisitionsProFormaNetIncomeLoss_c20240101__20241231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zwgDYccIbYTl" style="text-align: right" title="Business acquisition pro forma net loss">(2,814,928</td> <td>)</td></tr> </table>

10846266 39646

18940509

-2176566

16268343

-2814928

35000

4530

1178

2249633

206667

53733

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">5.</td> <td style="width: 96%">Acquisition of minority stockholders interest in ATHI</td></tr> </table> 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 $475,000. The acquisition of the minority stockholders interest was accounted for in terms of ASC 810, Consolidation. <table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--AcquisitionTableTextBlock_zXpRXmycyIQi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Acquisition of minority shareholders interest in ATHI (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of acquisition</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_490_20240515__us-gaap--BusinessAcquisitionAxis__custom--LeasedPremisesMember_z8XJi9WFSX29" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zOWT52DSznPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zgpdxehadXf6" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; color: black; padding-left: 9pt">Cash</td><td style="width: 10%; color: black"> </td> <td style="width: 1%; color: black; text-align: left">$</td><td style="width: 18%; color: black; text-align: right">625,000</td><td style="width: 1%; color: black; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities_iI_znGLpHgxupha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Promissory note</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">475,000</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesPurchasePrice_iI_zGXqe2zHRnlh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Total</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">1,100,000</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_z4cenTix52yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Allocation of purchase price</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_ecustom--BusinessCombinationRecognizedMinorityShareholdersInterest_iI_zSTXc7KCLUu4" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Minority stockholders interest</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">101,842</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedMinorityAdditionalPaidInCapital_iI_zGQ3jEMoEkla" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Additional paid in capital</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">(1,201,842</td><td style="padding-bottom: 1pt; color: black; text-align: left">)</td></tr> <tr id="xdx_403_ecustom--BusinessCombinationRecognizedAllocationOfPurchasePrice_iI_zrcI0kHlRla4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(1,100,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--AcquisitionTableTextBlock_zXpRXmycyIQi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Acquisition of minority shareholders interest in ATHI (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of acquisition</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_490_20240515__us-gaap--BusinessAcquisitionAxis__custom--LeasedPremisesMember_z8XJi9WFSX29" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zOWT52DSznPb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Purchase price</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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zgpdxehadXf6" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; color: black; padding-left: 9pt">Cash</td><td style="width: 10%; color: black"> </td> <td style="width: 1%; color: black; text-align: left">$</td><td style="width: 18%; color: black; text-align: right">625,000</td><td style="width: 1%; color: black; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsMarketableSecurities_iI_znGLpHgxupha" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Promissory note</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">475,000</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesPurchasePrice_iI_zGXqe2zHRnlh" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Total</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">1,100,000</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_z4cenTix52yg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Allocation of purchase price</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_ecustom--BusinessCombinationRecognizedMinorityShareholdersInterest_iI_zSTXc7KCLUu4" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Minority stockholders interest</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">101,842</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--BusinessCombinationRecognizedMinorityAdditionalPaidInCapital_iI_zGQ3jEMoEkla" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Additional paid in capital</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">(1,201,842</td><td style="padding-bottom: 1pt; color: black; text-align: left">)</td></tr> <tr id="xdx_403_ecustom--BusinessCombinationRecognizedAllocationOfPurchasePrice_iI_zrcI0kHlRla4" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Total</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(1,100,000</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

625000

475000

1100000 101842 -1201842 -1100000 <table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">6.</td> <td style="width: 96%">Acquisition of Boca Cove Detox</td></tr> </table> On March 22, 2024, the Company executed a LOI to acquire certain assets, including furniture, equipment inventory and supplies of Boca Cove Detox, LLC, along with the assignment of lease and sub-lease for premises located at 899 Meadow Avenue, Boca Raton, Florida. On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price was $240,000 which was settled by a deposit of $20,000 and a cash payment of $220,000 and the payment to the Seller of $83,393 for the assumption of the security deposit held by the landlord of the Leased Premises located at 899 Meadows Road. <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed1TableTextBlock_zRPkNBtzAj53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Acquisition of Boca Cove Detox (Details)"> <tr style="vertical-align: bottom"> <td id="xdx_8B3_zZcgpS0yJgf7" style="display: none; text-align: left">Schedule of acquisition of boca cove detox</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_496_20240322__us-gaap--BusinessAcquisitionAxis__custom--LeasedPremisesMember_z1EKNMFLNuI" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zIMRmVCOxXpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zAbpyHNk1Sv4" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; color: black; padding-bottom: 2.5pt; padding-left: 9pt">Cash</td><td style="width: 10%; color: black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; color: black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 18%; color: black; text-align: right">323,393</td><td style="width: 1%; padding-bottom: 2.5pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_zonRuqmI0S3c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Allocation of purchase price</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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_iI_zSxeBJ6WWtUj" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Property and equipment</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">240,000</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iI_zdlpo7h96rNe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Deposit assumed on leased premises</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">83,393</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilities_iI_z62vO6MSYqR2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Total</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">323,393</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumed1TableTextBlock_zRPkNBtzAj53" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Acquisition of Boca Cove Detox (Details)"> <tr style="vertical-align: bottom"> <td id="xdx_8B3_zZcgpS0yJgf7" style="display: none; text-align: left">Schedule of acquisition of boca cove detox</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_496_20240322__us-gaap--BusinessAcquisitionAxis__custom--LeasedPremisesMember_z1EKNMFLNuI" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"></td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNetAbstract_iB_zIMRmVCOxXpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Purchase price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_zAbpyHNk1Sv4" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; color: black; padding-bottom: 2.5pt; padding-left: 9pt">Cash</td><td style="width: 10%; color: black; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; color: black; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 18%; color: black; text-align: right">323,393</td><td style="width: 1%; padding-bottom: 2.5pt; color: black; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesAbstract_iB_zonRuqmI0S3c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold">Allocation of purchase price</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--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther_iI_zSxeBJ6WWtUj" style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Property and equipment</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td style="color: black; text-align: right">240,000</td><td style="color: black; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilities_iI_zdlpo7h96rNe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Deposit assumed on leased premises</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td style="border-bottom: Black 1pt solid; color: black; text-align: right">83,393</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilities_iI_z62vO6MSYqR2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> Total</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">323,393</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> </table>

323393

240000

83393

323393

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">7.</td> <td style="width: 96%">Property and equipment</td></tr> </table> Acquisition of Boca Cove Detox On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100,101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The purchase price of the assets was $240,000. Property and equipment consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--PropertyPlantAndEquipmentTextBlock_zO8G8DMtn18a" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Property and equipment (Details)"> <tr> <td style="vertical-align: bottom">Schedule of property and equipment</td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="11" style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="11" style="vertical-align: bottom; text-align: center">December 31, 2025</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">December 31, 2024</td></tr> <tr> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: top">Useful lives</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Cost</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Accumulated depreciation</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Net book value</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Net book value</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; width: 34%">Leasehold improvements</td> <td style="vertical-align: top; width: 10%; text-align: center"><span id="xdx_908_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLive_c20250101__20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zI6iT3PpdSF8" title="Useful lives">Life of lease</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> $</td> <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zrfjmyxFAVNh" style="vertical-align: bottom; width: 10%; text-align: right" title="Cost">609,514</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zhMM66Xo6Ijd" style="vertical-align: bottom; width: 11%; text-align: right" title="Accumulated depreciation">(194,116</td> <td style="vertical-align: bottom; width: 1%">)</td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zDBBtU8cYyv" style="vertical-align: bottom; width: 10%; text-align: right" title="Net book value">415,398</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%">$ </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zLFO9Pf8lQqj" style="vertical-align: bottom; width: 10%; text-align: right">376,045</td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom">Furniture and fittings</td> <td style="vertical-align: top; text-align: center">6 years</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zoAeUQjOwoD4" style="vertical-align: bottom; text-align: right" title="Cost">911,975</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z2yVtxrSswcg" style="vertical-align: bottom; text-align: right" title="Accumulated depreciation">(240,489</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zUQf66unZzkh" style="vertical-align: bottom; text-align: right" title="Net book value">671,486</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zMkKgCNXdpL6" style="vertical-align: bottom; text-align: right">303,429</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom">Vehicles</td> <td style="vertical-align: top; text-align: center">5 years</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zUL2c0pErIZf" style="vertical-align: bottom; text-align: right" title="Cost">224,507</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zQ0ejrsnKMi4" style="vertical-align: bottom; text-align: right" title="Accumulated depreciation">(84,532</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_z9r1bLF6HSbb" style="vertical-align: bottom; text-align: right" title="Net book value">139,975</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zpBy35Ap0c07" style="vertical-align: bottom; text-align: right">15,699</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; padding-bottom: 1pt">Computer equipment</td> <td style="vertical-align: top; text-align: center">3 years</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z69yb4SKpule" style="vertical-align: bottom; text-align: right" title="Cost">13,389</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgm6L5cjQMn3" style="vertical-align: bottom; text-align: right" title="Accumulated depreciation">(8,404</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zwPFt0f9hc4e" style="vertical-align: bottom; text-align: right" title="Net book value">4,985</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zBJY1FtFkEHa" style="vertical-align: bottom; text-align: right">4,515</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-bottom: 1pt">Capital work in progress</td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--CapitalWorkInProgressMember_zqF6XnBV9XUl" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Cost">145,514</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">— </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--CapitalWorkInProgressMember_z8a7wrqCPJQk" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Net book value">145,514</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">— </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231_zjhBALpJdzn4" style="border-bottom: black 4.5pt double; text-align: right">1,904,899</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zq6fvL10aMwh" style="border-bottom: black 4.5pt double; text-align: right" title="Accumulated depreciation">(527,541</td> <td style="padding-bottom: 1pt">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231_zRzYIWApnIK7" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value">1,377,358</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231_z8Vzr9GTUOql" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value">699,688</td> <td style="padding-bottom: 1pt"> </td></tr> </table> Depreciation expense for the year ended December 31, 2025 and 2024 was $251,823 and $108,971, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--PropertyPlantAndEquipmentTextBlock_zO8G8DMtn18a" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Property and equipment (Details)"> <tr> <td style="vertical-align: bottom">Schedule of property and equipment</td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="11" style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center"> </td></tr> <tr> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="11" style="vertical-align: bottom; text-align: center">December 31, 2025</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">December 31, 2024</td></tr> <tr> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: top">Useful lives</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Cost</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Accumulated depreciation</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Net book value</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td colspan="3" style="vertical-align: bottom; text-align: center">Net book value</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; width: 34%">Leasehold improvements</td> <td style="vertical-align: top; width: 10%; text-align: center"><span id="xdx_908_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLive_c20250101__20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zI6iT3PpdSF8" title="Useful lives">Life of lease</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 1%"> $</td> <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zrfjmyxFAVNh" style="vertical-align: bottom; width: 10%; text-align: right" title="Cost">609,514</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td id="xdx_98B_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zhMM66Xo6Ijd" style="vertical-align: bottom; width: 11%; text-align: right" title="Accumulated depreciation">(194,116</td> <td style="vertical-align: bottom; width: 1%">)</td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%">$</td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zDBBtU8cYyv" style="vertical-align: bottom; width: 10%; text-align: right" title="Net book value">415,398</td> <td style="vertical-align: bottom; width: 1%"> </td> <td style="vertical-align: bottom; width: 2%"> </td> <td style="vertical-align: bottom; width: 1%">$ </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zLFO9Pf8lQqj" style="vertical-align: bottom; width: 10%; text-align: right">376,045</td> <td style="vertical-align: bottom; width: 1%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom">Furniture and fittings</td> <td style="vertical-align: top; text-align: center">6 years</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zoAeUQjOwoD4" style="vertical-align: bottom; text-align: right" title="Cost">911,975</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_z2yVtxrSswcg" style="vertical-align: bottom; text-align: right" title="Accumulated depreciation">(240,489</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zUQf66unZzkh" style="vertical-align: bottom; text-align: right" title="Net book value">671,486</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_985_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zMkKgCNXdpL6" style="vertical-align: bottom; text-align: right">303,429</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom">Vehicles</td> <td style="vertical-align: top; text-align: center">5 years</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zUL2c0pErIZf" style="vertical-align: bottom; text-align: right" title="Cost">224,507</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98E_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zQ0ejrsnKMi4" style="vertical-align: bottom; text-align: right" title="Accumulated depreciation">(84,532</td> <td style="vertical-align: bottom">)</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_z9r1bLF6HSbb" style="vertical-align: bottom; text-align: right" title="Net book value">139,975</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember_zpBy35Ap0c07" style="vertical-align: bottom; text-align: right">15,699</td> <td style="vertical-align: bottom"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; padding-bottom: 1pt">Computer equipment</td> <td style="vertical-align: top; text-align: center">3 years</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_983_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_z69yb4SKpule" style="vertical-align: bottom; text-align: right" title="Cost">13,389</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_987_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zgm6L5cjQMn3" style="vertical-align: bottom; text-align: right" title="Accumulated depreciation">(8,404</td> <td style="vertical-align: bottom; padding-bottom: 1pt">)</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zwPFt0f9hc4e" style="vertical-align: bottom; text-align: right" title="Net book value">4,985</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom"> </td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zBJY1FtFkEHa" style="vertical-align: bottom; text-align: right">4,515</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; padding-bottom: 1pt">Capital work in progress</td> <td style="vertical-align: top; text-align: center"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_98B_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--CapitalWorkInProgressMember_zqF6XnBV9XUl" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Cost">145,514</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">— </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--CapitalWorkInProgressMember_z8a7wrqCPJQk" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right" title="Net book value">145,514</td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: right">— </td> <td style="vertical-align: bottom; padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt"> </td> <td style="text-align: center"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231_zjhBALpJdzn4" style="border-bottom: black 4.5pt double; text-align: right">1,904,899</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98C_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zq6fvL10aMwh" style="border-bottom: black 4.5pt double; text-align: right" title="Accumulated depreciation">(527,541</td> <td style="padding-bottom: 1pt">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20251231_zRzYIWApnIK7" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value">1,377,358</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentNet_iI_pp0p0_c20241231_z8Vzr9GTUOql" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value">699,688</td> <td style="padding-bottom: 1pt"> </td></tr> </table>

Life of lease

609514

194116

415398

376045

P6Y

911975

240489

671486

303429

P5Y

224507

84532

139975

15699

P3Y

13389

8404

4985

4515

145514

1904899

527541

1377358

699688

251823

108971

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">8.</td> <td style="width: 96%; text-align: justify">Intangibles</td></tr> </table> As disclosed in note 4 above, in terms of an APA agreement entered into on October 22, 2024, on January 9, 2025, the Company consummated the acquisition of the Acquired Assets of ERC, which included a provisional valuation of customer relationships of $<span id="xdx_909_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20250109__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zcuvkuGhHB94" title="Customer relationships">2,944,000 and non-compete agreements of $<span id="xdx_90D_ecustom--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNonCompeteAgreements_iI_c20250109__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_ziecBh8z9RQj" title="Non-compete agreements">52,000. Health care provider license consists of the Company’s estimate of the fair value of intangibles acquired with the acquisition of ATHI. The Company allocated the excess over the tangible assets acquired, less the liabilities assumed to the contract provided to the Company by a health care service provider. Intangible assets consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zBLJYSrV0ONd" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Intangibles (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible assets</td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="11" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center">Useful lives</td> <td> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Cost</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Accumulated amortization</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Net book value</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Net book value</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 13%">Customer relationships</td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: center">15 years</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zP50BIBmUXp3" style="width: 15%; text-align: right" title="Cost">2,944,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zpEyZCGIav0l" style="width: 16%; text-align: right" title="Accumulated amortization">(192,283</td> <td style="width: 1%">) </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zsIQyFThqcWk" style="width: 15%; text-align: right" title="Net book value">2,751,717</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zPHy9jScUJl7" style="width: 15%; text-align: right" title="Net book value">— </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Non-compete agreement</td> <td> </td> <td style="text-align: center">5 years</td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zhCfIsZi3ao4" style="text-align: right" title="Cost">52,000</td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zXKKSkmgODlb" style="text-align: right" title="Accumulated amortization">(10,192</td> <td>)</td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zJfhY4MtYvvc" style="text-align: right" title="Net book value">41,808</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zGyIxaJ2aqwe" style="text-align: right" title="Net book value">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Health care Provider license</td> <td> </td> <td style="text-align: center">5 years</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_zX7inRdfile6" style="border-bottom: black 1pt solid; text-align: right" title="Cost">1,789,903</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_z1urBkFLTZO5" style="border-bottom: black 1pt solid; text-align: right" title="Accumulated amortization">(1,610,912</td> <td>)</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_zACHh4Fk81B4" style="border-bottom: black 1pt solid; text-align: right" title="Net book value">178,991</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_zNVfCG7Xn6l8" style="border-bottom: black 1pt solid; text-align: right" title="Net book value">536,971</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231_zBZZZq6Dk7r2" style="border-bottom: black 4.5pt double; text-align: right" title="Cost"> 4,785,903</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231_zYJD9RIXCQli" style="border-bottom: black 4.5pt double; text-align: right" title="Accumulated amortization">(1,813,387</td> <td>) </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231_zLAJlTVkbNJj" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value">2,972,516</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231_z9X7YEZdwcp4" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value"> 536,971</td> <td> </td></tr> </table> The Company evaluates intangible assets for impairment on an annual basis during the last month of each year and at an interim date if indications of impairment exist. Intangible asset impairment is determined by comparing the fair value of the asset to its carrying amount with an impairment being recognized only when the fair value is less than carrying value and the impairment is deemed to be permanent in nature. The Company recorded $560,456 and $357,981 in amortization expense for finite-lived assets for the years ended December 31, 2025 and 2024. Estimated future amortization expense is as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zZoRdm1XdiCi" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Intangibles (Details 1)"> <tr style="vertical-align: bottom"> <td id="xdx_8BF_z00pQFzt4Rgd" style="display: none">Schedule of estimated future amortization</td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20251231_zQ2kLve8V6K2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 77%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: center">Amount</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_zqjbFBQvg4ui" style="vertical-align: bottom; background-color: #CCEEFF"> <td>2026</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">385,667</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_zutJUWIUgzjj" style="background-color: white"> <td style="vertical-align: bottom">2027</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">206,676</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_zBLOGveoxfkh" style="background-color: #CCEEFF"> <td style="vertical-align: bottom">2028</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">206,676</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_zHG1SvYW9PFc" style="background-color: white"> <td style="vertical-align: bottom">2029</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">206,676</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_znH5R22F64t4" style="background-color: #CCEEFF"> <td style="vertical-align: bottom">2030</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">196,464</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_z77bAWCX9hu5" style="background-color: white"> <td style="vertical-align: bottom">2031 and thereafter</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right">1,770,357</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zOoqay1eX1ub" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total estimated amortization expense</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">2,972,516</td> <td> </td></tr> </table>

2944000

52000

<table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zBLJYSrV0ONd" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Intangibles (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible assets</td> <td> </td> <td style="text-align: center"> </td> <td> </td> <td colspan="11" style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center">Useful lives</td> <td> </td> <td colspan="11" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Cost</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Accumulated amortization</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Net book value</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Net book value</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 13%">Customer relationships</td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: center">15 years</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zP50BIBmUXp3" style="width: 15%; text-align: right" title="Cost">2,944,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_98B_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zpEyZCGIav0l" style="width: 16%; text-align: right" title="Accumulated amortization">(192,283</td> <td style="width: 1%">) </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zsIQyFThqcWk" style="width: 15%; text-align: right" title="Net book value">2,751,717</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--CustomerRelationshipsMember_zPHy9jScUJl7" style="width: 15%; text-align: right" title="Net book value">— </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Non-compete agreement</td> <td> </td> <td style="text-align: center">5 years</td> <td> </td> <td> </td> <td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zhCfIsZi3ao4" style="text-align: right" title="Cost">52,000</td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zXKKSkmgODlb" style="text-align: right" title="Accumulated amortization">(10,192</td> <td>)</td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zJfhY4MtYvvc" style="text-align: right" title="Net book value">41,808</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--NonCompeteAgreementMember_zGyIxaJ2aqwe" style="text-align: right" title="Net book value">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Health care Provider license</td> <td> </td> <td style="text-align: center">5 years</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98F_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_zX7inRdfile6" style="border-bottom: black 1pt solid; text-align: right" title="Cost">1,789,903</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_z1urBkFLTZO5" style="border-bottom: black 1pt solid; text-align: right" title="Accumulated amortization">(1,610,912</td> <td>)</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_zACHh4Fk81B4" style="border-bottom: black 1pt solid; text-align: right" title="Net book value">178,991</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--HealthCareProviderLicenseMember_zNVfCG7Xn6l8" style="border-bottom: black 1pt solid; text-align: right" title="Net book value">536,971</td> <td> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_98A_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_c20251231_zBZZZq6Dk7r2" style="border-bottom: black 4.5pt double; text-align: right" title="Cost"> 4,785,903</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_980_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di_c20251231_zYJD9RIXCQli" style="border-bottom: black 4.5pt double; text-align: right" title="Accumulated amortization">(1,813,387</td> <td>) </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_985_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20251231_zLAJlTVkbNJj" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value">2,972,516</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$ </td> <td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_c20241231_z9X7YEZdwcp4" style="border-bottom: black 4.5pt double; text-align: right" title="Net book value"> 536,971</td> <td> </td></tr> </table>

P15Y

2944000

192283

2751717

P5Y

52000

10192

41808

P5Y

1789903

1610912

178991

536971

4785903

1813387

2972516

536971

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_zZoRdm1XdiCi" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Intangibles (Details 1)"> <tr style="vertical-align: bottom"> <td id="xdx_8BF_z00pQFzt4Rgd" style="display: none">Schedule of estimated future amortization</td> <td> </td> <td> </td> <td> </td> <td id="xdx_49F_20251231_zQ2kLve8V6K2" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 77%"> </td> <td style="width: 1%"> </td> <td style="width: 10%"> </td> <td style="width: 1%"> </td> <td style="width: 10%; text-align: center">Amount</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_zqjbFBQvg4ui" style="vertical-align: bottom; background-color: #CCEEFF"> <td>2026</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">385,667</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_zutJUWIUgzjj" style="background-color: white"> <td style="vertical-align: bottom">2027</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">206,676</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_zBLOGveoxfkh" style="background-color: #CCEEFF"> <td style="vertical-align: bottom">2028</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">206,676</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40B_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_zHG1SvYW9PFc" style="background-color: white"> <td style="vertical-align: bottom">2029</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">206,676</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_iI_znH5R22F64t4" style="background-color: #CCEEFF"> <td style="vertical-align: bottom">2030</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: top; text-align: right">196,464</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_iI_z77bAWCX9hu5" style="background-color: white"> <td style="vertical-align: bottom">2031 and thereafter</td> <td style="vertical-align: bottom"> </td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: top; text-align: right">1,770,357</td> <td style="vertical-align: bottom"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_zOoqay1eX1ub" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total estimated amortization expense</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">2,972,516</td> <td> </td></tr> </table>

385667

206676

196464

1770357

2972516

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">9.</td> <td style="width: 96%; text-align: justify">Goodwill</td></tr> </table> Goodwill represents the excess purchase price paid over the fair value of assets acquired, including any other identifiable intangible assets. As disclosed in note 4 above, in terms of an APA agreement entered into on October 22, 2024, on January 9, 2025, the Company consummated the acquisition of the Acquired Assets of ERC, which included goodwill estimated at $<span id="xdx_90C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iI_c20250109__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zTZay7usgCui" title="Goodwill">3,427,847. <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfGoodwillTextBlock_zxp4eobdBGv5" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Goodwill (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of goodwill </td><td> </td> <td colspan="3" id="xdx_496_20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zwpPemswipd9" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iS_z69UQ6Ilk7x2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Opening balance as of January 1, 2025</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">— </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NoncashOrPartNoncashAcquisitionNetNonmonetaryAssetsAcquiredLiabilitiesAssumed1_zI56Wyf8kog8" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Acquisition of the assets and liabilities assumed of Edgewater Recovery Center</td><td style="width: 10%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 18%; font-size: 10pt; text-align: right">3,427,847</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iE_zL0w0ZxBkhi7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 2.5pt">Closing balance as of December 31, 2025</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,427,847</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table> The Company evaluates goodwill for impairment on an annual basis during the last month of each year and at an interim date if indications of impairment exist. Goodwill impairment is determined by comparing the fair value of the reporting unit to its carrying amount with an impairment being recognized only when the fair value is less than carrying value and the impairment is deemed to be permanent in nature.

3427847

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfGoodwillTextBlock_zxp4eobdBGv5" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Goodwill (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of goodwill </td><td> </td> <td colspan="3" id="xdx_496_20250101__20251231__us-gaap--BusinessAcquisitionAxis__custom--ARIAKentuckyMember_zwpPemswipd9" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iS_z69UQ6Ilk7x2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt">Opening balance as of January 1, 2025</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left">$</td><td style="font-size: 10pt; text-align: right">— </td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NoncashOrPartNoncashAcquisitionNetNonmonetaryAssetsAcquiredLiabilitiesAssumed1_zI56Wyf8kog8" style="vertical-align: bottom; background-color: White"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-bottom: 1pt">Acquisition of the assets and liabilities assumed of Edgewater Recovery Center</td><td style="width: 10%; font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-size: 10pt; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 18%; font-size: 10pt; text-align: right">3,427,847</td><td style="width: 1%; padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibleAssetsOtherThanGoodwill_iE_zL0w0ZxBkhi7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; padding-bottom: 2.5pt">Closing balance as of December 31, 2025</td><td style="font-size: 10pt; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">3,427,847</td><td style="padding-bottom: 2.5pt; font-size: 10pt; text-align: left"> </td></tr> </table>

3427847

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">10.</td> <td style="width: 96%">Leases</td></tr> </table> The Company acquired ATHI on July 1, 2021, ATHI’s wholly owned subsidiary, Evernia Health Center, LLC (“Evernia”) had entered into an operating lease agreement for certain real property located at 950 Evernia Street, West Palm Beach, Florida (“Evernia Street”), with effect from February 1, 2019 for a period of three years, expiring on February 1, 2022. Under the terms of the lease agreement, the lease was extended during October 2021 for a further 5-year period until February 1, 2027. On October 3, 2022, the Company entered into a purchase and sale agreement with Evernia Station Limited Partnership for the purchase of Evernia Street, the property in which it operates its treatment center, for gross proceeds of $5,500,000. On August 3, 2023, after 6 addendums to the agreement, the Company closed on the acquisition of Evernia Street. This resulted in the termination of the lease with Evernia station, resulting in the reversal of the remaining right-of-use asset of $1,226,080 and the associated operating lease liability of $1,328,803, which liability included $102,723 of accrued rental, which was offset against the rental expense. On August 4, 2023, the Company immediately sold Evernia Street to Pontus EHC Palm Beach, LLC, a Delaware limited liability company and a portfolio company of Pontus Net Lease Advisors, LLC, and entered into a long-term lease for Evernia Street with an initial term of twenty years, and two ten-year extension options. The lessor is Pontus EHC Palm Beach, LLC, The lease is absolutely net and the lease cost for the initial year is $748,000 paid monthly. The lease increases at a rate of 2.75% per year for a total term lease obligation of $19,655,717 over the initial twenty-year term. The Lease is personally guaranteed by the Company President and the guarantee may be released after 5 years based on certain financial and performance metrics being met. Due to the initial lease term of twenty years, the Company is not certain that the extension periods will be exercised at this point in time and accordingly, these have been excluded from the present value of the minimum future lease payments. To determine the present value of minimum future lease payments for operating leases at August 4, 2023, the Company was required to estimate a rate of interest that it would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment (the "incremental borrowing rate" or "IBR"). The Company determined the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used the Fannie Mae, in excess of $3,000,000 rate based on an 80% value to loan ratio, averaging the 15- and 30-year indicative rates, resulting in a rate of 7.70%. The Company determined that 7.70% per annum was an appropriate incremental borrowing rate to apply to its real estate operating lease. The present value of the future minimum lease payments was valued at $9,333,953 on August 4, 2023. On May 1, 2024 the Company, through its subsidiary Evernia Health Center LLC, entered into a Definitive Agreement whereby the Company would assume the lease for suites 100, 101, 201, 202 and 203 located at 899 Meadows Road, Boca Raton, Florida (the “Leased Premises”) and the furniture, fixtures and equipment located therein, upon the assignment of the lease from the property owner. The lease was assigned on June 10, 2024 and the Company entered into a Bill of Sale to give effect to the Definitive Agreement. The assigned lease has a remaining term of 3 years, expiring on June 30, 2027, with an initial monthly lease cost of $21,843 from July 1, 2024 to December 31, 2024, escalating by 2.9% per annum, each annual period being a calendar year. To determine the present value of minimum future lease payments for operating leases at June 10, 2024, the Company was required to estimate a rate of interest that it would have to pay to borrow on a collateralized basis over a similar term in a similar economic environment (the "incremental borrowing rate" or "IBR"). The Company determined the appropriate IBR by identifying a reference rate and making adjustments that take into consideration financing options and certain lease-specific circumstances. For the reference rate, the Company used the Bank rate 3/1 adjustable-rate mortgage which represents the average rate for several mortgage lenders in the market of 6.36%. The Company determined that 6.36% per annum was an appropriate incremental borrowing rate to apply to its real estate operating lease. The present value of the future minimum lease payments was valued at $744,256 on June 10, 2024. As disclosed in note 4 above, in terms of an APA agreement entered into on October 22, 2024, on January 9, 2025, the Company consummated the acquisition of the Acquired Assets of ERC. Simultaneously, with the acquisition of the assets of ERC, BH Properties, a company controlled by Mr. Shawn Leon, the Company’s CEO and a related party, acquired certain of the real property associated with the operations of ERC. The acquired properties are fully leveraged and required personal guarantees which the Company was unable to provide. The entities owning the real property were acquired in a separate transaction by BH Properties, which then, through its acquired subsidiaries entered into lease agreements with ARIA Kentucky on an arms-length basis, at market related rates. The Company entered into 7 lease agreements, effective January 1, 2025, with its related party, BH Properties, all of which were for an initial period of five years with an option to extend for an additional five years, since the transaction is between related parties the option is likely to be exercised, the lease agreements all include an annual escalation of 1.5% of the base rent and the lessee is responsible for utilities, property taxes, repairs and maintenance expenditure and insurance costs. The Company also entered into a third-party lease agreement with Trent Developments, LLC for a property located at 141, 141.5 and 143 East Main Street, Morehead Kentucky. The lease is for a period of 6 years commencing on January 1, 2025, with a base annual rental of $138,000, escalating by 1.5% on the second anniversary of the lease term and each anniversary thereafter. In addition, the Company entered into an assignment of lease agreement with MAT Properties, LLC for a property located at 154 S Owens Road, Morehead Kentucky. The original lease was modified and the term of the lease was extended to 3 years commencing on January 1, 2025, ending on December 31, 2027. The base rental of the lease is $180,000 per annum with no escalations. The Company, through its subsidiary ARIA Kentucky, entered into 2 lease agreements, effective July 1, 2025, with its related party, BH Properties and its subsidiary, Viking Assets, LLC. The first lease is for property situated at 417 South 4th Street, Paducah, Kentucky, with an annual base rent of $96,000 and the second lease is for property situated at 425 South 6th Street, Paducah Kentucky, with an annual base rent of $72,000. Each lease is for an initial period of four years and six months with an option to extend for an additional five years, since the transaction is between related parties the option is likely to be exercised. Each lease agreement includes an escalation of 1.5% of the base rent, commencing on January 1, 2026, and annually thereafter. The Company is responsible for utilities, property taxes, repairs and maintenance expenditure and insurance costs. To determine the present value of minimum future lease payments for the operating leases entered into, the Company used the borrowing rate of 7.72% at which it had recently secured to consummate the acquisition of the assets of Edgewater Recovery and is indicative of the borrowing costs the Company would expect to incur on asset funding. The present value of the future minimum lease payments of the properties leased from related parties was $7,622,084 on January 9, 2025 and $1,243,831 on July 1, 2025, totaling $8,865,915 and the present value of future lease payments of properties leased from third parties was $1,149,642 on January 1, 2025. Effective October 1, 2025, the Company enter into rental abatement agreements with its related party, ERC Investments, LLC, whereby cash rental on the 425 Clinic Drive and the 1111 US 60 W properties was abated for the three months ended December 31, 2025 by $60,000 and $90,000, respectively. This abatement was evaluated under ASC 842 and determined to be a lease modification. The Company re-evaluated the IBR rate at the date of modification and determined that the rate was 7.8% which was used to calculate the present value of future minimal lease payments of the 425 Clinic Drive and 1111 US 60 W properties at $5,409,062, a net reduction of $165,975, on the date of modification. The modification also resulted in a decrease in the rental smoothing liability of $45,761 on the date of modification, and an increase in the smoothing expense of $147,183 over the three-month period ended December 31, 2025, a net impact of $101,422 increase in rental smoothing liability for the year ended December 31, 2025. The net impact of the rental abatement on the statement of operations was a credit of $48,578. The details of the related party property leases are as follows: <table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_zifPAWIkuep4" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold">Schedule of related party property leases</td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Base Rental (annual)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-left: 5.4pt">425 Clinic Drive, Morehead, Kentucky*</td><td style="width: 10%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Clinic425DriveMoreheadKentuckyMember_zKbpLQtG5d1a" style="width: 18%; font-size: 10pt; text-align: right" title="Total base rent">312,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">445 Clinic Drive, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_989_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Clinic445DriveMoreheadKentuckyMember_zYwq6mTjppX" style="font-size: 10pt; text-align: right" title="Total base rent">120,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">1111 US 60 W, Morehead, Kentucky*</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_981_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--US111160WMoreheadKentuckyMember_zyYFTN0igAOh" style="font-size: 10pt; text-align: right" title="Total base rent">480,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">2180 US 60 W, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--US218060WMoreheadKentuckyMember_zRcoUxje73p1" style="font-size: 10pt; text-align: right" title="Total base rent">36,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">721 White Street, Morehead Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--WhiteStreet721MoreheadKentuckyMember_zI90LUlPoXca" style="font-size: 10pt; text-align: right" title="Total base rent">30,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">214 Jackson Drive, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Jackson214DriveMoreheadKentuckyMember_zwLxfomxqvIc" style="font-size: 10pt; text-align: right" title="Total base rent">30,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">1135 Rodburn Hollow Drive, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_981_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Rodburn1135HollowDriveMoreheadKentuckyMember_zPAWJsD1f2vg" style="font-size: 10pt; text-align: right" title="Total base rent">30,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">417 South 4th Street, Paducah, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--South4174thStreetPaducahKentuckyMember_zHB1vhYUx5oi" style="font-size: 10pt; text-align: right" title="Total base rent">96,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">425 South 6th Street, Paducah, Kentucky</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_982_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--South4256thStreetPaducahKentuckyMember_zuZzI0F42aAh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total base rent">72,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt; padding-left: 0.5in">Total</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--PaymentsForRent_c20250101__20251231_zlySamNPL9Yh" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Total base rent">1,206,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table> * During 2025, a once off rental abatement of $60,000 and $90,000 was granted to ARIA Kentucky by ERC Investments on the 425 Clinic Drive property and the 1111 US60W property, respectively. Right of use assets are included in the consolidated balance sheet are as follows: <table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfPropertySubjectToOrAvailableForOperatingLeaseTextBlock_z5gpDcKlB4ci" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom"> <td>Schedule of right of use assets are included in the consolidated balance</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_495_20251231_znImUpTm6CUj" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_493_20241231_zbzpJFLEjSE5" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Non-current 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></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization_iI_zQKcuBsJirAc" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Right-of-use assets – finance leases, net of depreciation, included in Property and equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--RightofuseAssetsOperatingLeasesNetOfAmortization_iI_z55JY876HYyb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use assets – operating leases, net of amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,540,982</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,920,592</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RightofuseAssetsOperatingLeasesRelatedPartyNetOfAmortization_iI_zsngEoYiOpKe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Right-of-use assets – operating leases, related party, net of amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,378,005</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20250101__20251231_zsvWNH29rSyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets - operating leases, net of amortization">18,923,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240101__20241231_zG6ocwke3Drh" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets - operating leases, net of amortization">9,936,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Lease costs consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfLeaseCostsTableTextBlock_zQfCGgv1cN0d" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B5_zcsW8gIeUpQa" style="display: none; text-align: left">Schedule of lease costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250101__20251231_zbTZFTIHN22l" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240101__20241231_z1i9TmnUG8y9" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">Year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr id="xdx_40D_ecustom--FinanceLeaseCostAbstact_iB_ztHMDtR3fAcg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Finance lease cost:</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_406_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_zg9opKctcjQ6" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Depreciation of right-of-use assets</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,392</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,190</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FinanceLeaseInterestExpense_zNO7BBlfcAbf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on finance lease liabilities</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">672</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">1,402</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FinanceLeasePrincipalPayments_zoR9pYVaobQi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </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">9,064</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">12,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeaseCosts_zcG2rQeszHL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating lease costs</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_406_ecustom--ThirdPartiesOperatingLeaseCost_zsNDYOD41Gz6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--RelatedPartiesOperatingLeaseCost_z3KHeD8Qpq9f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Related parties</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">1,128,568</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseCost_z0rcBQFqKZBj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </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">3,013,306</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">1,304,127</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LeaseCost_zQFvzBglY1Nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Lease cost</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,022,370</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,316,719</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Other lease information: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfComponentsOfLeveragedLeaseInvestmentsTableTextBlock_z96RdvWtJ79f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 3)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of other lease</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20251231_zn1GQdXPljw1" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20240101__20241231_zi1bz0pMlsB2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">Year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr id="xdx_403_ecustom--CashPaidForAmountsIncludedInMeasurementOfLeaseLiabilitiesAbstract_iB_zDyqIpkEq6m" style="vertical-align: bottom"> <td style="font-weight: bold">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_405_eus-gaap--FinanceLeaseInterestPaymentOnLiability_iN_di_zY8SUG4mI25l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Operating cash flows from finance leases</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(821</td><td style="width: 1%; text-align: left">)</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,402</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--OperatingCashFlowsFromOperatingLeasesThirdParties_iN_di_zOT4JLd9C3Yl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating cash flows from operating leases – third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,712,246</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(999,883</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OperatingCashFlowsFromOperatingLeasesRelatedParties_iN_di_zDrxo2v4RIui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating cash flows from operating leases – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,363,724</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_ecustom--FinancingCashFlowsFromFinanceLeases_zKBdsygAiAD8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financing cash flows from finance leases</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">(9,008</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">(8,478</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--FinancingCashFlowsFromFinanceLeasesNet_ziEzVYhBkopk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Cash paid for amounts included in the measurement of lease liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(3,085,799</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(1,009,763</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted average lease term – finance leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1 years and 1 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2 years and 2 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average remaining lease term – operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12 years and 10 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17 years and 10 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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 style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate – finance leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zAF688fFGzfi" style="text-align: right" title="Discount rate - finance leases">6.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_ziXK0YqPqQG5" style="text-align: right" title="Discount rate - finance leases">6.58</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discount rate – operating leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zJfa0V9oB3u3" style="text-align: right" title="Discount rate - operating leases">7.71</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_z6hhifqiC1Hd" style="text-align: right" title="Discount rate - operating leases">7.60</td><td style="text-align: left">%</td></tr> </table> Maturity of Leases Finance lease liability The amount of future minimum lease payments under finance leases at December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_zx3Yvvh7ZuEj" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Leases (Details 4)"> <tr style="vertical-align: bottom"> <td>Schedule of future minimum lease payments under finance leases</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_490_20251231_z3NqNN3JfNc2" style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center">Amount</td></tr> <tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td style="width: 70%">2026</td> <td style="width: 10%"> </td> <td style="width: 1%">$ </td> <td style="border-top: black 1.5pt solid; width: 18%; text-align: right">6,195</td> <td style="border-top: black 1.5pt solid; width: 1%"> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt">2027</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,707</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_ecustom--FinanceLeaseLiabilityPaymentDue_iI_pp0p0_zQo4ydSaZYw4" style="vertical-align: bottom; background-color: white"> <td> Total</td> <td> </td> <td> </td> <td style="text-align: right">7,902</td> <td> </td></tr> <tr id="xdx_409_ecustom--ImputedInterest_pp0p0_z3ECzLC5nz12" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt">Imputed interest</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(539</td> <td style="padding-bottom: 1pt">)</td></tr> <tr id="xdx_40E_ecustom--FinanceLeasesLiability_iTI_pp0p0_zwa0R9kKtNv8" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Total finance lease liability</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">7,363</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Disclosed as:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiabilityCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td>Current portion</td> <td> </td> <td>$</td> <td style="text-align: right">6,195</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_pp0p0_zbVQSqYFpjr5" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt">Non-Current portion</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,168</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--FinanceLeaseLiability_iI_pp0p0_zuU37Eckgqd7" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Lease liability</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">7,363</td> <td style="padding-bottom: 1pt"> </td></tr> </table> Operating lease liability The amount of future minimum lease payments under operating leases are as follows: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zknM6mtPjvT7" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Leases (Details 5)"> <tr style="vertical-align: bottom"> <td>Schedule of future minimum lease payments under operating leases</td> <td> </td> <td colspan="3" id="xdx_490_20251231_zIqkFlFEqAUd" style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center">Amount</td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_zAcRtpSlXlc1" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 77%">2026</td> <td style="width: 6%"> </td> <td style="width: 1%">$ </td> <td style="border-top: Black 1.5pt solid; width: 15%; text-align: right">2,854,105</td> <td style="border-top: Black 1.5pt solid; width: 1%"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_zyX0yPZzl2Ca" style="vertical-align: bottom; background-color: white"> <td>2027</td> <td> </td> <td> </td> <td style="text-align: right">2,717,331</td> <td> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_z0I7vT62lrz3" style="vertical-align: bottom; background-color: #CCEEFF"> <td>2028</td> <td> </td> <td> </td> <td style="text-align: right">2,400,557</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_zsEgoaTzHiCb" style="vertical-align: bottom; background-color: white"> <td>2029</td> <td> </td> <td> </td> <td style="text-align: right">2,400,557</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_zv4ozI16duOh" style="vertical-align: bottom; background-color: #CCEEFF"> <td>2030</td> <td> </td> <td> </td> <td style="text-align: right">2,400,557</td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_zqLy2AJlsnok" style="vertical-align: bottom; background-color: white"> <td>2031 and thereafter</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">16,630,172</td> <td> </td></tr> <tr id="xdx_400_ecustom--TotalUndiscountedMinimumFutureLeasePayments_pp0p0_zreZXB7aNhsf" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total undiscounted minimum future lease payments</td> <td> </td> <td> </td> <td style="text-align: right">29,403,279</td> <td> </td></tr> <tr id="xdx_40B_ecustom--ImputedInterest1_pp0p0_zNVkK5RvuwS2" style="vertical-align: bottom; background-color: white"> <td>Imputed interest</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(9,760,441</td> <td>)</td></tr> <tr id="xdx_40E_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueOne_iI_pp0p0_z61QPJoFxWdi" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total operating lease liability</td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">19,642,838</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Disclosed as:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_402_ecustom--CurrentPortionThirdParties_iI_pp0p0_maOLLzK6s_zLttRn61pCPg" style="vertical-align: bottom; background-color: white"> <td>Current portion – third parties</td> <td> </td> <td>$</td> <td style="text-align: right">537,884</td> <td> </td></tr> <tr id="xdx_40B_ecustom--CurrentPortionRelatedParties_iI_pp0p0_maOLLzK6s_zp3iiO9FI3qi" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current portion – related parties</td> <td> </td> <td> </td> <td style="text-align: right">540,304</td> <td> </td></tr> <tr id="xdx_404_ecustom--NoncurrentPortionThirdParties_iI_pp0p0_maOLLzK6s_zf2NuEDT9xm2" style="vertical-align: bottom"> <td>Non-current portion – third parties</td> <td> </td> <td> </td> <td style="text-align: right">10,541,565</td> <td> </td></tr> <tr id="xdx_40A_ecustom--NoncurrentPortionRelatedParties_iI_pp0p0_maOLLzK6s_zeqwlwlZYdhc" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Non-current portion – related parties</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,023,085</td> <td> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_mtOLLzK6s_zKEe5R9WjkCf" style="vertical-align: bottom; background-color: white"> <td> Lease liability</td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">19,642,838</td> <td> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--ScheduleOfFutureMinimumRentalPaymentForOperatingLeasesTableTextBlock_zifPAWIkuep4" style="font: 12pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details)"> <tr style="vertical-align: bottom"> <td style="font-size: 10pt; font-weight: bold">Schedule of related party property leases</td><td style="font-size: 10pt; font-weight: bold"> </td> <td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold">Description</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 10pt; font-weight: bold; text-align: right">Base Rental (annual)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 70%; font-size: 10pt; text-align: left; padding-left: 5.4pt">425 Clinic Drive, Morehead, Kentucky*</td><td style="width: 10%; font-size: 10pt"> </td> <td style="width: 1%; font-size: 10pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Clinic425DriveMoreheadKentuckyMember_zKbpLQtG5d1a" style="width: 18%; font-size: 10pt; text-align: right" title="Total base rent">312,000</td><td style="width: 1%; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">445 Clinic Drive, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_989_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Clinic445DriveMoreheadKentuckyMember_zYwq6mTjppX" style="font-size: 10pt; text-align: right" title="Total base rent">120,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">1111 US 60 W, Morehead, Kentucky*</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_981_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--US111160WMoreheadKentuckyMember_zyYFTN0igAOh" style="font-size: 10pt; text-align: right" title="Total base rent">480,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">2180 US 60 W, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--US218060WMoreheadKentuckyMember_zRcoUxje73p1" style="font-size: 10pt; text-align: right" title="Total base rent">36,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">721 White Street, Morehead Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_980_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--WhiteStreet721MoreheadKentuckyMember_zI90LUlPoXca" style="font-size: 10pt; text-align: right" title="Total base rent">30,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">214 Jackson Drive, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98A_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Jackson214DriveMoreheadKentuckyMember_zwLxfomxqvIc" style="font-size: 10pt; text-align: right" title="Total base rent">30,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">1135 Rodburn Hollow Drive, Morehead, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_981_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--Rodburn1135HollowDriveMoreheadKentuckyMember_zPAWJsD1f2vg" style="font-size: 10pt; text-align: right" title="Total base rent">30,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; text-align: left; padding-left: 5.4pt">417 South 4th Street, Paducah, Kentucky</td><td style="font-size: 10pt"> </td> <td style="font-size: 10pt; text-align: left"> </td><td id="xdx_98C_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--South4174thStreetPaducahKentuckyMember_zHB1vhYUx5oi" style="font-size: 10pt; text-align: right" title="Total base rent">96,000</td><td style="font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-size: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">425 South 6th Street, Paducah, Kentucky</td><td style="font-size: 10pt; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: left"> </td><td id="xdx_982_eus-gaap--PaymentsForRent_c20250101__20251231__us-gaap--RelatedPartyTransactionAxis__custom--South4256thStreetPaducahKentuckyMember_zuZzI0F42aAh" style="border-bottom: Black 1pt solid; font-size: 10pt; text-align: right" title="Total base rent">72,000</td><td style="padding-bottom: 1pt; font-size: 10pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt; padding-left: 0.5in">Total</td><td style="font-size: 10pt; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--PaymentsForRent_c20250101__20251231_zlySamNPL9Yh" style="border-bottom: Black 2.5pt double; font-size: 10pt; font-weight: bold; text-align: right" title="Total base rent">1,206,000</td><td style="padding-bottom: 2.5pt; font-size: 10pt; font-weight: bold; text-align: left"> </td></tr> </table>

312000

120000

480000

36000

30000

96000

72000

1206000

<table cellpadding="0" cellspacing="0" id="xdx_89A_eus-gaap--ScheduleOfPropertySubjectToOrAvailableForOperatingLeaseTextBlock_z5gpDcKlB4ci" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 1)"> <tr style="vertical-align: bottom"> <td>Schedule of right of use assets are included in the consolidated balance</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_495_20251231_znImUpTm6CUj" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_493_20241231_zbzpJFLEjSE5" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Non-current 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></tr> <tr id="xdx_40F_eus-gaap--PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetBeforeAccumulatedDepreciationAndAmortization_iI_zQKcuBsJirAc" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Right-of-use assets – finance leases, net of depreciation, included in Property and equipment</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">4,509</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">15,699</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--RightofuseAssetsOperatingLeasesNetOfAmortization_iI_z55JY876HYyb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Right-of-use assets – operating leases, net of amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,540,982</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,920,592</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--RightofuseAssetsOperatingLeasesRelatedPartyNetOfAmortization_iI_zsngEoYiOpKe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Right-of-use assets – operating leases, related party, net of amortization</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">8,378,005</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20250101__20251231_zsvWNH29rSyl" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets - operating leases, net of amortization">18,923,496</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability_c20240101__20241231_zG6ocwke3Drh" style="border-bottom: Black 2.5pt double; text-align: right" title="Right-of-use assets - operating leases, net of amortization">9,936,291</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4509

15699

10540982 9920592 8378005

18923496

9936291

<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--ScheduleOfLeaseCostsTableTextBlock_zQfCGgv1cN0d" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 2)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B5_zcsW8gIeUpQa" style="display: none; text-align: left">Schedule of lease costs</td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20250101__20251231_zbTZFTIHN22l" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20240101__20241231_z1i9TmnUG8y9" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">Year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr id="xdx_40D_ecustom--FinanceLeaseCostAbstact_iB_ztHMDtR3fAcg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> Finance lease cost:</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_406_eus-gaap--FinanceLeaseRightOfUseAssetAmortization_zg9opKctcjQ6" style="vertical-align: bottom; background-color: White"> <td style="width: 56%; text-align: left">Depreciation of right-of-use assets</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">8,392</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">11,190</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FinanceLeaseInterestExpense_zNO7BBlfcAbf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Interest expense on finance lease liabilities</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">672</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">1,402</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FinanceLeasePrincipalPayments_zoR9pYVaobQi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </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">9,064</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">12,592</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OperatingLeaseCosts_zcG2rQeszHL3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating lease costs</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_406_ecustom--ThirdPartiesOperatingLeaseCost_zsNDYOD41Gz6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,884,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--RelatedPartiesOperatingLeaseCost_z3KHeD8Qpq9f" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Related parties</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">1,128,568</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">— </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--OperatingLeaseCost_z0rcBQFqKZBj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt"> </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">3,013,306</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">1,304,127</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LeaseCost_zQFvzBglY1Nb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Lease cost</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">3,022,370</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">1,316,719</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

8392

11190

672

1402

9064

12592

1884738 1304127 1128568

3013306

1304127

3022370

1316719

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfComponentsOfLeveragedLeaseInvestmentsTableTextBlock_z96RdvWtJ79f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Leases (Details 3)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of other lease</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20251231_zn1GQdXPljw1" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20240101__20241231_zi1bz0pMlsB2" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="7" style="font-weight: bold; text-align: center">Year ended December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr id="xdx_403_ecustom--CashPaidForAmountsIncludedInMeasurementOfLeaseLiabilitiesAbstract_iB_zDyqIpkEq6m" style="vertical-align: bottom"> <td style="font-weight: bold">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3"> </td></tr> <tr id="xdx_405_eus-gaap--FinanceLeaseInterestPaymentOnLiability_iN_di_zY8SUG4mI25l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Operating cash flows from finance leases</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(821</td><td style="width: 1%; text-align: left">)</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">(1,402</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40F_ecustom--OperatingCashFlowsFromOperatingLeasesThirdParties_iN_di_zOT4JLd9C3Yl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating cash flows from operating leases – third parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,712,246</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(999,883</td><td style="text-align: left">)</td></tr> <tr id="xdx_405_ecustom--OperatingCashFlowsFromOperatingLeasesRelatedParties_iN_di_zDrxo2v4RIui" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating cash flows from operating leases – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,363,724</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_ecustom--FinancingCashFlowsFromFinanceLeases_zKBdsygAiAD8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Financing cash flows from finance leases</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">(9,008</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">(8,478</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_ecustom--FinancingCashFlowsFromFinanceLeasesNet_ziEzVYhBkopk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Cash paid for amounts included in the measurement of lease liabilities</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(3,085,799</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(1,009,763</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Weighted average lease term – finance leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1 years and 1 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2 years and 2 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted average remaining lease term – operating leases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12 years and 10 months</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">17 years and 10 months</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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 style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Discount rate – finance leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zAF688fFGzfi" style="text-align: right" title="Discount rate - finance leases">6.50</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--FinanceLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_ziXK0YqPqQG5" style="text-align: right" title="Discount rate - finance leases">6.58</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Discount rate – operating leases</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20251231_zJfa0V9oB3u3" style="text-align: right" title="Discount rate - operating leases">7.71</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_dp_c20241231_z6hhifqiC1Hd" style="text-align: right" title="Discount rate - operating leases">7.60</td><td style="text-align: left">%</td></tr> </table>

821

1402

1712246 999883 1363724 9008 -8478 3085799 -1009763 1 years and 1 months 2 years and 2 months 12 years and 10 months 17 years and 10 months

0.0650

0.0658

0.0771

0.0760

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--FinanceLeaseLiabilityMaturityTableTextBlock_zx3Yvvh7ZuEj" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Leases (Details 4)"> <tr style="vertical-align: bottom"> <td>Schedule of future minimum lease payments under finance leases</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" id="xdx_490_20251231_z3NqNN3JfNc2" style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center">Amount</td></tr> <tr id="xdx_401_eus-gaap--FinanceLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td style="width: 70%">2026</td> <td style="width: 10%"> </td> <td style="width: 1%">$ </td> <td style="border-top: black 1.5pt solid; width: 18%; text-align: right">6,195</td> <td style="border-top: black 1.5pt solid; width: 1%"> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt">2027</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,707</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40A_ecustom--FinanceLeaseLiabilityPaymentDue_iI_pp0p0_zQo4ydSaZYw4" style="vertical-align: bottom; background-color: white"> <td> Total</td> <td> </td> <td> </td> <td style="text-align: right">7,902</td> <td> </td></tr> <tr id="xdx_409_ecustom--ImputedInterest_pp0p0_z3ECzLC5nz12" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt">Imputed interest</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(539</td> <td style="padding-bottom: 1pt">)</td></tr> <tr id="xdx_40E_ecustom--FinanceLeasesLiability_iTI_pp0p0_zwa0R9kKtNv8" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Total finance lease liability</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">7,363</td> <td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Disclosed as:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_40A_eus-gaap--FinanceLeaseLiabilityCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: white"> <td>Current portion</td> <td> </td> <td>$</td> <td style="text-align: right">6,195</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_pp0p0_zbVQSqYFpjr5" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 1pt">Non-Current portion</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">1,168</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_40B_eus-gaap--FinanceLeaseLiability_iI_pp0p0_zuU37Eckgqd7" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Lease liability</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">7,363</td> <td style="padding-bottom: 1pt"> </td></tr> </table>

6195

1707

7902 -539 7363

6195

1168

7363

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zknM6mtPjvT7" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Leases (Details 5)"> <tr style="vertical-align: bottom"> <td>Schedule of future minimum lease payments under operating leases</td> <td> </td> <td colspan="3" id="xdx_490_20251231_zIqkFlFEqAUd" style="padding-bottom: 1.5pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="padding-bottom: 1.5pt; text-align: center">Amount</td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_pp0p0_zAcRtpSlXlc1" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 77%">2026</td> <td style="width: 6%"> </td> <td style="width: 1%">$ </td> <td style="border-top: Black 1.5pt solid; width: 15%; text-align: right">2,854,105</td> <td style="border-top: Black 1.5pt solid; width: 1%"> </td></tr> <tr id="xdx_408_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_pp0p0_zyX0yPZzl2Ca" style="vertical-align: bottom; background-color: white"> <td>2027</td> <td> </td> <td> </td> <td style="text-align: right">2,717,331</td> <td> </td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_pp0p0_z0I7vT62lrz3" style="vertical-align: bottom; background-color: #CCEEFF"> <td>2028</td> <td> </td> <td> </td> <td style="text-align: right">2,400,557</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_pp0p0_zsEgoaTzHiCb" style="vertical-align: bottom; background-color: white"> <td>2029</td> <td> </td> <td> </td> <td style="text-align: right">2,400,557</td> <td> </td></tr> <tr id="xdx_409_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFive_iI_pp0p0_zv4ozI16duOh" style="vertical-align: bottom; background-color: #CCEEFF"> <td>2030</td> <td> </td> <td> </td> <td style="text-align: right">2,400,557</td> <td> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive_iI_pp0p0_zqLy2AJlsnok" style="vertical-align: bottom; background-color: white"> <td>2031 and thereafter</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">16,630,172</td> <td> </td></tr> <tr id="xdx_400_ecustom--TotalUndiscountedMinimumFutureLeasePayments_pp0p0_zreZXB7aNhsf" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total undiscounted minimum future lease payments</td> <td> </td> <td> </td> <td style="text-align: right">29,403,279</td> <td> </td></tr> <tr id="xdx_40B_ecustom--ImputedInterest1_pp0p0_zNVkK5RvuwS2" style="vertical-align: bottom; background-color: white"> <td>Imputed interest</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">(9,760,441</td> <td>)</td></tr> <tr id="xdx_40E_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueOne_iI_pp0p0_z61QPJoFxWdi" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Total operating lease liability</td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">19,642,838</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Disclosed as:</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_402_ecustom--CurrentPortionThirdParties_iI_pp0p0_maOLLzK6s_zLttRn61pCPg" style="vertical-align: bottom; background-color: white"> <td>Current portion – third parties</td> <td> </td> <td>$</td> <td style="text-align: right">537,884</td> <td> </td></tr> <tr id="xdx_40B_ecustom--CurrentPortionRelatedParties_iI_pp0p0_maOLLzK6s_zp3iiO9FI3qi" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Current portion – related parties</td> <td> </td> <td> </td> <td style="text-align: right">540,304</td> <td> </td></tr> <tr id="xdx_404_ecustom--NoncurrentPortionThirdParties_iI_pp0p0_maOLLzK6s_zf2NuEDT9xm2" style="vertical-align: bottom"> <td>Non-current portion – third parties</td> <td> </td> <td> </td> <td style="text-align: right">10,541,565</td> <td> </td></tr> <tr id="xdx_40A_ecustom--NoncurrentPortionRelatedParties_iI_pp0p0_maOLLzK6s_zeqwlwlZYdhc" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Non-current portion – related parties</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">8,023,085</td> <td> </td></tr> <tr id="xdx_408_eus-gaap--OperatingLeaseLiability_iTI_pp0p0_mtOLLzK6s_zKEe5R9WjkCf" style="vertical-align: bottom; background-color: white"> <td> Lease liability</td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td style="border-bottom: black 4.5pt double; text-align: right">19,642,838</td> <td> </td></tr> </table>

2854105

2717331

2400557

16630172

29403279 -9760441 19642838 537884 540304 10541565 8023085

19642838

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">11.</td> <td style="width: 96%; text-align: justify">Bank loans</td></tr> </table> As disclosed in note 4 above, in terms of an APA agreement entered into on October 22, 2024, on January 9, 2025, the Company consummated the acquisition of the Acquired Assets of ERC ad certain assumed liabilities. In order to secure the acquisition of the assets, the Company raised commercial loans from Peoples Bank to settle other bank debt related to Edgewater and its founder. The bank loans are disclosed as follows: <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--BankLoantTableTextBlock_zMPI5LMEcVo3" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Bank loan (Details)"> <tr style="vertical-align: bottom"> <td colspan="7">Schedule of bank loans</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest rate</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Maturity Date</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Principal</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom">December 31, 2025</td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom">December 31, 2024</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 27%">Peoples Bank</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 4%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 21%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 9%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 9%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 9%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Promissory note</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90F_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zoMs9yQ2Kjm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.50</td> <td>%</td> <td> </td> <td style="text-align: center">February 27, 2028</td> <td> </td> <td>$ </td> <td id="xdx_987_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zk9MMBdSxbCf" style="text-align: right" title="Principal amount">4,180,280</td> <td> </td> <td> </td> <td>$ </td> <td id="xdx_98B_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_z1hf7dE1Pabi" style="text-align: right" title="Interest">21,739</td> <td> </td> <td> </td> <td>$ </td> <td id="xdx_989_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_z7GHAFEnlXPg" style="text-align: right" title="Short-term convertible notes">4,202,019</td> <td> </td> <td> </td> <td>$ </td> <td style="text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Commercial loan</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_zMEFW4TiRt67" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.75</td> <td>%</td> <td> </td> <td style="text-align: center">December 22, 2026</td> <td> </td> <td> </td> <td id="xdx_987_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_zhi38IV5Nwm2" style="text-align: right" title="Principal amount">48,423</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_z5lMM7khX908" style="text-align: right" title="Interest">22</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_zCTyobpk3a78" style="text-align: right" title="Short-term convertible notes">48,445</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Commercial promissory note</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_zuJgE22lS1a7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.50</td> <td>% </td> <td> </td> <td style="text-align: center">July 1, 2026</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98D_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_ziLh2tmI5S6i" style="border-bottom: black 1pt solid; text-align: right" title="Principal amount">300,000</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_985_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_zA7AIMVnwEe1" style="border-bottom: black 1pt solid; text-align: right" title="Interest">1,833</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_zFVbR1ZDp3D" style="border-bottom: black 1pt solid; text-align: right" title="Short-term convertible notes">301,833</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_985_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--BankLoanMember_z4VowRuejUQ8" style="border-bottom: black 4.5pt double; text-align: right" title="Principal amount">4,528,703</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98F_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--BankLoanMember_zxT6qh1xTh07" style="border-bottom: black 4.5pt double; text-align: right" title="Interest">23,594</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_982_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--BankLoanMember_zfzBHQC6CwD4" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">4,552,297</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Disclosed as follows</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="7">Bank loans - current portion</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td>$</td> <td id="xdx_982_ecustom--BankLoansCurrentPortion_iI_c20251231_zqXR6lfMoB12" style="text-align: right" title="Bank loans - current portion">888,315</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="7">Bank loans – long term portion</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_ecustom--BankLoansLongTermPortion_iI_c20251231_ztVNTwlDMyHl" style="border-bottom: black 1pt solid; text-align: right" title="Bank loans - long term portion">3,663,982</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="7"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_981_eus-gaap--DebtCurrent_iI_c20251231_zkYMJo4520Y4" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">4,552,297</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">— </td> <td> </td></tr> </table> On January 6, 2025, the Company entered into a Loan and Security Agreement (“LSA”) with Peoples Bank of Hazard (“Peoples”), whereby Peoples advanced the Company the following funds: <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="vertical-align: top"> <td style="width: 0.5in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Promissory note</td></tr></table> $4,250,000 to settle existing debt owed by the founder of Edgewater Recover Center to Peoples. The promissory note bears interest at 7.5% per annum calculated on a 360-day year and matures on February 27, 2028. The Company is required to make monthly interest payments only for the first six months of the promissory note, commencing on February 6, 2025 until July 6, 2025, for the next twelve months, monthly repayments of $50,000 of principal and interest, commencing on August 6, 2025 to July 6, 2026, for the following twelve months, monthly repayments of $100,000 of principal and interest, commencing on August 6, 2026 to July 6, 2027, for the following six months, monthly repayment of $125,000 of principal and interest, commencing on August 6, 2027 to January 6, 2028, and a final payment of the remaining principal and interest on February 27, 2028. The loan is secured by properties belonging to BH Properties, LLC, and personal guarantees by Shawn Leon, the Company’s CEO. The Company repaid principal of $69,720 and interest of $292,780 during the year ended December 31, 2025. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; background-color: white; color: #212529"><tr style="vertical-align: top"> <td style="width: 0.5in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Commercial loan</td></tr></table> The Company originally assumed the obligations of an auto loan from Edgewater with a principal balance owing of $100,000 and accrued interest thereon of $4,044, bearing interest at 8.5% per annum. On March 20, 2025, the Company repaid $30,720 of principal and interest outstanding on the loan and entered into a new commercial loan agreement of $75,000 bearing interest at 7.75% per annum, with monthly repayments of $3,392. The Company repaid principal of $51,656 and interest of $9,588, during the year ended December 31, 2025. <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0; background-color: white"><tr style="vertical-align: top"> <td style="width: 0.5in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">Commercial promissory note </td></tr></table> On June 30, 2025, the Company entered into a commercial promissory note, whereby the Company was advanced $300,000, net of loan origination and documentation fees of $3,500, for net proceeds of $296,500. The loan bears interest at a variable interest rate of the New York prime rate plus 0.5%, currently the interest rate is 7.5% and is calculated on an actual over 360-day basis. The interest rate will never exceed 10% per annum or fall below 6% per annum. The loan matures on July 1 2026, or on demand by the lender. Monthly interest only payments are to be made. The loan may be prepaid without penalty and any funds prepaid may be re-borrowed by the Company until the maturity date, unless precluded from doing so by the lender. The loan is secured by a pledge of the membership interest in ARIA Kentucky, LLC and blanket liens on all of the assets of ARIA Kentucky, LLC, including accounts receivable and all other business assets. In addition, the lender holds guarantees from Ethema Health Corporation and Shawn Leon. The Company paid interest of $10,048 during the year ended December 31, 2025. <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--BankLoantTableTextBlock_zMPI5LMEcVo3" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Bank loan (Details)"> <tr style="vertical-align: bottom"> <td colspan="7">Schedule of bank loans</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest rate</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Maturity Date</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Principal</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom">December 31, 2025</td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom">December 31, 2024</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="width: 27%">Peoples Bank</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 4%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 21%; text-align: center"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 9%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 5%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 9%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 9%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Promissory note</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90F_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zoMs9yQ2Kjm3" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.50</td> <td>%</td> <td> </td> <td style="text-align: center">February 27, 2028</td> <td> </td> <td>$ </td> <td id="xdx_987_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_zk9MMBdSxbCf" style="text-align: right" title="Principal amount">4,180,280</td> <td> </td> <td> </td> <td>$ </td> <td id="xdx_98B_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_z1hf7dE1Pabi" style="text-align: right" title="Interest">21,739</td> <td> </td> <td> </td> <td>$ </td> <td id="xdx_989_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteMember_z7GHAFEnlXPg" style="text-align: right" title="Short-term convertible notes">4,202,019</td> <td> </td> <td> </td> <td>$ </td> <td style="text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td>Commercial loan</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_90B_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_zMEFW4TiRt67" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.75</td> <td>%</td> <td> </td> <td style="text-align: center">December 22, 2026</td> <td> </td> <td> </td> <td id="xdx_987_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_zhi38IV5Nwm2" style="text-align: right" title="Principal amount">48,423</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_z5lMM7khX908" style="text-align: right" title="Interest">22</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98A_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__us-gaap--CommercialLoanMember_zCTyobpk3a78" style="text-align: right" title="Short-term convertible notes">48,445</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Commercial promissory note</td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_904_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_zuJgE22lS1a7" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7.50</td> <td>% </td> <td> </td> <td style="text-align: center">July 1, 2026</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98D_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_ziLh2tmI5S6i" style="border-bottom: black 1pt solid; text-align: right" title="Principal amount">300,000</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_985_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_zA7AIMVnwEe1" style="border-bottom: black 1pt solid; text-align: right" title="Interest">1,833</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98A_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--CommercialPromissoryNoteMember_zFVbR1ZDp3D" style="border-bottom: black 1pt solid; text-align: right" title="Short-term convertible notes">301,833</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_985_ecustom--PrincipalAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--BankLoanMember_z4VowRuejUQ8" style="border-bottom: black 4.5pt double; text-align: right" title="Principal amount">4,528,703</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98F_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--BankLoanMember_zxT6qh1xTh07" style="border-bottom: black 4.5pt double; text-align: right" title="Interest">23,594</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_982_ecustom--ShorttermDebtMaximumAmountOutstandingsDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--BankLoanMember_zfzBHQC6CwD4" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">4,552,297</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Disclosed as follows</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="7">Bank loans - current portion</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td>$</td> <td id="xdx_982_ecustom--BankLoansCurrentPortion_iI_c20251231_zqXR6lfMoB12" style="text-align: right" title="Bank loans - current portion">888,315</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="7">Bank loans – long term portion</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_982_ecustom--BankLoansLongTermPortion_iI_c20251231_ztVNTwlDMyHl" style="border-bottom: black 1pt solid; text-align: right" title="Bank loans - long term portion">3,663,982</td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right">— </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td colspan="7"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_981_eus-gaap--DebtCurrent_iI_c20251231_zkYMJo4520Y4" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">4,552,297</td> <td> </td> <td> </td> <td style="border-bottom: black 2.25pt double">$</td> <td style="border-bottom: black 2.25pt double; text-align: right">— </td> <td> </td></tr> </table>

0.0750

February 27, 2028

4180280

21739

4202019

0.0775

December 22, 2026

48423

48445

0.0750

July 1, 2026

300000

1833

301833 4528703

23594

4552297 888315 3663982

4552297

10048

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">12.</td> <td style="width: 96%; text-align: justify">Assumed liability</td></tr> </table> As disclosed in note 4 above, in terms of an APA agreement entered into on October 22, 2024, on January 9, 2025, the Company consummated the acquisition of the Acquired Assets of ERC and certain assumed liabilities. Edgewater Recovery Center had entered into a settlement agreement with the Department of Justice and the Department of Health and Human Services and the State of Kentucky and the Department of Medicaid Services in Kentucky, relating to false claims submitted to Medicare. The balance of the liability assumed by the Company amounted to a principal of $1,658,105 and accrued interest thereon of $44,614. The balance accrued interest at 4.75% per annum and is repayable in thirteen installments, the first installment of $44,614 was paid prior to the consummation of the acquisition transaction and a further twelve installments commencing on February 1, 2025 to December 1, 2026. The settlement agreement with the Department of Justice provided for default interest at a rate of 12% per annum, compounded daily upon any event of default, including any missed instalments. On June 1, 2025, the Company was unable to repay the scheduled instalment and thereby triggered the default interest clause. Default interest has been calculated from April 30, 2025, the date the last instalment was paid. The Company repaid principal of $159,085 and accrued interest of $31,329 during the year ended December 31, 2025. <table cellpadding="0" cellspacing="0" id="xdx_88D_ecustom--AssumedLiabilityTableTextBlock_z00IKTptc9P4" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Assumed liability (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of assumed liability</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest rate</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Maturity Date</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Principal</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom"> December 31, 2025</td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom">December 31, 2024</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 26%">Assumed liability</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 4%; text-align: right"><span id="xdx_90D_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zmtSBJ5kKi2l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 22%; text-align: center">December 1, 2026</td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zH1YCWxhTbg5" style="border-bottom: black 4.5pt double; width: 9%; text-align: right" title="Principal amount">1,499,021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td id="xdx_980_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zP5VI2ZskJ27" style="border-bottom: black 4.5pt double; width: 5%; text-align: right" title="Interest">125,184</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td id="xdx_988_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zgrmAUODZOR" style="border-bottom: black 4.5pt double; width: 9%; text-align: right" title="Short-term convertible notes">1,624,205</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td style="border-bottom: black 4.5pt double; width: 9%; text-align: right">— </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Disclosed as follows</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="7">Assumed liability - current portion</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td id="xdx_984_ecustom--AssumedLiabilityCurrentPortion_c20250101__20251231_zy2SNcgMaoGg" style="border-bottom: black 4.5pt double; text-align: right" title="Assumed liability - current portion">1,624,205</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">— </td> <td> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_88D_ecustom--AssumedLiabilityTableTextBlock_z00IKTptc9P4" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Assumed liability (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of assumed liability</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr> <td style="vertical-align: bottom; text-align: center"> </td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest rate</td> <td style="vertical-align: bottom"> </td> <td style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Maturity Date</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Principal</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom; text-align: center">Interest</td> <td style="vertical-align: bottom"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom"> December 31, 2025</td> <td style="vertical-align: bottom"> </td> <td colspan="2" style="border-bottom: black 1pt solid; vertical-align: bottom">December 31, 2024</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 26%">Assumed liability</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 4%; text-align: right"><span id="xdx_90D_eus-gaap--ShortTermDebtInterestRateIncrease_dp_uRatio_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zmtSBJ5kKi2l" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 22%; text-align: center">December 1, 2026</td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td id="xdx_988_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zH1YCWxhTbg5" style="border-bottom: black 4.5pt double; width: 9%; text-align: right" title="Principal amount">1,499,021</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td id="xdx_980_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zP5VI2ZskJ27" style="border-bottom: black 4.5pt double; width: 5%; text-align: right" title="Interest">125,184</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td id="xdx_988_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AssumedLiabilityMember_zgrmAUODZOR" style="border-bottom: black 4.5pt double; width: 9%; text-align: right" title="Short-term convertible notes">1,624,205</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-bottom: black 4.5pt double; width: 1%">$ </td> <td style="border-bottom: black 4.5pt double; width: 9%; text-align: right">— </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>Disclosed as follows</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td colspan="7">Assumed liability - current portion</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td id="xdx_984_ecustom--AssumedLiabilityCurrentPortion_c20250101__20251231_zy2SNcgMaoGg" style="border-bottom: black 4.5pt double; text-align: right" title="Assumed liability - current portion">1,624,205</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">— </td> <td> </td></tr> </table>

0.120

December 1, 2026

1499021

125184

1624205

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">13.</td> <td style="width: 96%; text-align: justify">Short-term Convertible Notes</td></tr> </table> The short-term convertible notes consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ConvertibleDebtTableTextBlock_zc7NLwxWccF8" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Short-term Convertible Notes (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td> Schedule of short-term convertible notes</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">Interest rate</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Maturity Date</td> <td> </td> <td colspan="3" style="text-align: center">Principal</td> <td> </td> <td colspan="3" style="text-align: center">Interest</td> <td> </td> <td colspan="3">December 31, 2025</td> <td> </td> <td colspan="3" style="text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 12%">Auctus Fund, LLC</td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> </td> <td style="border-top: black 1pt solid; width: 4%; text-align: right">0.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: center">On Demand</td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zkGc0E0xGxq7" style="border-top: black 1pt solid; width: 9%; text-align: right" title="Principal amount">60,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_983_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zNJyR4bWp97f" style="border-top: black 1pt solid; width: 15%; text-align: right" title="Interest">5,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_98F_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zmwU3LtepoQa" style="border-top: black 1pt solid; width: 15%; text-align: right" title="Short-term convertible notes">65,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_980_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zdlgQrZrvup9" style="border-top: black 1pt solid; width: 15%; text-align: right" title="Short-term convertible notes">70,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Joshua Bauman</td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td>%</td> <td> </td> <td style="text-align: center">On Demand</td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zk05DYsuZHWi" style="text-align: right" title="Principal amount">77,576</td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zFmhl8ldUel9" style="text-align: right" title="Interest">4,048</td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zkAiu3PeCEFd" style="text-align: right" title="Short-term convertible notes">81,624</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zqnldX3q8pPj" style="text-align: right" title="Short-term convertible notes">133,844</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Series N convertible notes</td> <td> </td> <td> </td> <td style="text-align: right">6.0</td> <td>%</td> <td> </td> <td style="text-align: center">December 31, 2025</td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_zkMJ90vEKmSg" style="text-align: right" title="Principal amount">2,779,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_zZt8nAH7MD25" style="text-align: right" title="Interest">1,092,338</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_zcPbspcSBRei" style="text-align: right" title="Short-term convertible notes">3,871,338</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_z1CZ5bfXmMri" style="text-align: right" title="Short-term convertible notes">3,769,401</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> $</td> <td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231_zkUNdSnrjqXb" style="border-bottom: black 4.5pt double; text-align: right" title="Principal amount">2,916,576</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> $</td> <td id="xdx_981_eus-gaap--InterestCostsCapitalized_c20250101__20251231_zhIe29HB7BLb" style="border-bottom: black 4.5pt double; text-align: right" title="Interest">1,101,386</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_982_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231_zAAgqYLceLf6" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">4,017,962</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_985_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231_zW0UmooyOIr7" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">3,973,245</td> <td> </td></tr> </table> Auctus Fund, LLC On August 7, 2019, the Company, entered into a Securities Purchase Agreement with Auctus Fund, LLC, pursuant to which the Company issued a Convertible Promissory Note in the aggregate principal amount of $225,000. The Note had a maturity date of May 7, 2020 and bore interest at the rate of ten percent per annum from the date on which the Note was issued until the same became due and payable, whether at maturity or upon acceleration or by prepayment or otherwise. The Company had the right to prepay the Note in terms of agreement. The outstanding principal amount of the Note is convertible at any time and from time to time at the election of Auctus Fund, LLC during the period beginning on the date that is 180 days following the issue date into shares of the Company’s common stock at a conversion price equal to 60% of the lowest closing bid price of the Company’s common stock for the thirty trading days prior to conversion. On June 15, 2020, The Company entered into an amended agreement with Auctus whereby the conversion feature of the note was removed and the Company agreed to discharge the principal amount of the note by nine equal monthly installments of $25,000 commencing in October 2020. During the year ended December 31, 2021, the Company repaid Auctus the principal sum of $50,000. During March 2022, the Company paid $20,000 of principal on the convertible note, thereby reducing the principal outstanding to $80,000. During February 2023, the Company paid $10,000 of principal on the convertible note, thereby reducing the principal outstanding to $70,000. The note matured May 7, 2020, Auctus Fund LLC has not declared a default and we are in constant discussion with the lender on settling the note. On May 13, 2025, the Company entered into an Amendment #2 to the convertible promissory note, whereby the Company will repay the balance outstanding as follows; $10,000 on June 1, 2025, $15,000 on July 1, 2025 and three installments of $20,000 monthly thereafter. The Company repaid $10,000 of principal and interest during the year ended December 31, 2025. Joshua Bauman On August 9, 2023, the Company issued a convertible promissory note to Mr. Bauman, in the aggregate principal amount of $150,000. The note bears interest at 10.0% per annum and matures on August 9, 2024. The note is convertible into shares of common stock at a conversion price at the option of the holder at $0.001 per share, adjusted for anti-dilution provisions. The note is convertible into common stock at the option of the holder after the expiration of six months from the issuance date, in addition, should the note reach its maturity date, August 9, 2024, the note will automatically convert into shares of common stock at the conversion price, subject to anti-dilution provisions. The note was not automatically converted into shares of common stock upon maturity and remains outstanding, although the note is in technical default, a default has not been declared and we are negotiating with the note holder on amending the terms or repaying the note. During November 2023 and December 2023, the Company repaid $29,224 and $4,597 in principal and interest, respectively. No repayments were made during the year ended December 31, 2024. During the year ended December 31, 2025, the Company repaid principal of $43,200 and interest of $18,800 totaling $62,000. Series N convertible notes Between January 28, 2019 and June 11, 2020, the Company closed several tranches of Series N Convertible notes in which it raised $3,229,000 in principal from accredited investors through the issuance to the investors of the Company’s Series N convertible notes, in the total original principal amount of $3,229,000, which Notes are convertible into the Company’s common stock at a conversion price of $0.08 per share together with three year warrants to purchase up to a total of 52,237,500 shares of the Company’s common stock at an exercise price of $0.12 per share. Both the conversion price under the Notes and the exercise price under the warrants are subject to standard adjustment mechanisms. The notes matured one year from the date of issuance. The maturity dates of the Series N convertible notes were extended to December 31, 2024, with the exception of 5 series N convertible notes issued to one investor with an aggregate principal outstanding of $1,273,000, which was extended to December 31, 2025. No consideration was provided to the investors for the maturity date extensions. These Series N convertible notes are past due and are technically in default as of December 31, 2025. Between April 30, 2024 and May 10, 2024, three series N convertible note holders, converted principal of $450,000 into Series R promissory notes after the repayment of $151,475 of accrued interest. During the year ended December 31, 2025, the Company repaid interest of $64,804 on the Series N convertible notes.

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ConvertibleDebtTableTextBlock_zc7NLwxWccF8" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Short-term Convertible Notes (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td> Schedule of short-term convertible notes</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td> <td> </td> <td colspan="3" style="text-align: center">Interest rate</td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Maturity Date</td> <td> </td> <td colspan="3" style="text-align: center">Principal</td> <td> </td> <td colspan="3" style="text-align: center">Interest</td> <td> </td> <td colspan="3">December 31, 2025</td> <td> </td> <td colspan="3" style="text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 12%">Auctus Fund, LLC</td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> </td> <td style="border-top: black 1pt solid; width: 4%; text-align: right">0.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: center">On Demand</td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_983_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zkGc0E0xGxq7" style="border-top: black 1pt solid; width: 9%; text-align: right" title="Principal amount">60,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_983_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zNJyR4bWp97f" style="border-top: black 1pt solid; width: 15%; text-align: right" title="Interest">5,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_98F_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zmwU3LtepoQa" style="border-top: black 1pt solid; width: 15%; text-align: right" title="Short-term convertible notes">65,000</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="border-top: black 1pt solid; width: 1%"> $</td> <td id="xdx_980_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--AuctusFundLLCMember_zdlgQrZrvup9" style="border-top: black 1pt solid; width: 15%; text-align: right" title="Short-term convertible notes">70,000</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Joshua Bauman</td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td>%</td> <td> </td> <td style="text-align: center">On Demand</td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zk05DYsuZHWi" style="text-align: right" title="Principal amount">77,576</td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zFmhl8ldUel9" style="text-align: right" title="Interest">4,048</td> <td> </td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zkAiu3PeCEFd" style="text-align: right" title="Short-term convertible notes">81,624</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--JoshuaBaumanMember_zqnldX3q8pPj" style="text-align: right" title="Short-term convertible notes">133,844</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td>Series N convertible notes</td> <td> </td> <td> </td> <td style="text-align: right">6.0</td> <td>%</td> <td> </td> <td style="text-align: center">December 31, 2025</td> <td> </td> <td> </td> <td id="xdx_98B_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_zkMJ90vEKmSg" style="text-align: right" title="Principal amount">2,779,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eus-gaap--InterestCostsCapitalized_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_zZt8nAH7MD25" style="text-align: right" title="Interest">1,092,338</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_987_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_zcPbspcSBRei" style="text-align: right" title="Short-term convertible notes">3,871,338</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_988_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--SeriesNConvertibleNotesMember_z1CZ5bfXmMri" style="text-align: right" title="Short-term convertible notes">3,769,401</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> $</td> <td id="xdx_98F_eus-gaap--DebtInstrumentFaceAmount_iI_c20251231_zkUNdSnrjqXb" style="border-bottom: black 4.5pt double; text-align: right" title="Principal amount">2,916,576</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double"> $</td> <td id="xdx_981_eus-gaap--InterestCostsCapitalized_c20250101__20251231_zhIe29HB7BLb" style="border-bottom: black 4.5pt double; text-align: right" title="Interest">1,101,386</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_982_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20250101__20251231_zAAgqYLceLf6" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">4,017,962</td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_985_eus-gaap--ShorttermDebtMaximumAmountOutstandingDuringPeriod_c20240101__20241231_zW0UmooyOIr7" style="border-bottom: black 4.5pt double; text-align: right" title="Convertible note">3,973,245</td> <td> </td></tr> </table>

0.000

On Demand

60000

5000

65000

70000

0.100

On Demand

77576

4048

81624

133844

0.060

December 31, 2025

2779000

1092338

3871338

3769401

2916576

1101386

4017962

3973245

10000

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">14.</td> <td style="width: 96%; text-align: justify">Short-term Notes</td></tr> </table> The short-term notes consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfShortTermDebtTextBlock_zDlVktnzBZ9d" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Short-term Notes (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt">Schedule of short-term notes</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: center">Description</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Interest Rate</td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center">Maturity date</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Principal</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Accrued Interest</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Unamortized debt discount</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid"> December 31, 2025 Amount</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2024 Amount</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 13%; padding-left: 9pt">LXR Biotech</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">6.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 2%; text-align: center">On Demand</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_z1LJhdW0I353" style="width: 11%; text-align: right" title="Principal Amount">97,133</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_982_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_zzmVrHGfK3k6" style="width: 7%; text-align: right" title="Accrued interest">39,199</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_98B_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_znhhNuxKEd6c" style="width: 13%; text-align: right" title="Unamortized debt discount">— </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_98D_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_zl1c4X0yItxi" style="width: 11%; text-align: right" title="Short-term convertible notes">136,332</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_98E_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_zMotX02CAH76" style="width: 11%; text-align: right" title="Short-term notes">124,309</td> <td style="width: 1%; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt">Mirage Realty</td> <td> </td> <td> </td> <td style="text-align: right">18.0</td> <td>%</td> <td> </td> <td style="text-align: center">May 15, 2025</td> <td> </td> <td> </td> <td id="xdx_98B_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zorGrQZ8ISk3" style="text-align: right" title="Principal Amount">600,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zfHXqMKu80gh" style="text-align: right" title="Accrued interest">7,500</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zw85nfpNUs9" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zGY8C7VeNWNk" style="text-align: right" title="Short-term convertible notes">607,500</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_z1IeuUw6zeRe" style="text-align: right" title="Short-term notes">613,500</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt">Third Party</td> <td> </td> <td> </td> <td style="text-align: right">12.0</td> <td>%</td> <td> </td> <td style="text-align: center">On demand</td> <td> </td> <td> </td> <td id="xdx_98D_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zHsExd4Eqxs8" style="text-align: right" title="Principal Amount">251,408</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zFzzfAu17yF4" style="text-align: right" title="Accrued interest">35,916</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zIIU6uSDzqG" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zORihUwNEdK2" style="text-align: right" title="Short-term convertible notes">287,324</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zEcttTQFR5jc" style="text-align: right" title="Short-term notes">251,899</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt">Revolving line of credit</td> <td> </td> <td> </td> <td style="text-align: right">120.0</td> <td>%</td> <td> </td> <td style="text-align: center">August 13, 2024</td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_zWiOD27qR9Qh" style="text-align: right" title="Principal Amount">64,423</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_z6uRrXqPToNi" style="text-align: right" title="Accrued interest">42,519</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_zOIcCq6gvvXe" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_zuhKiD74JsCj" style="text-align: right" title="Short-term convertible notes">106,942</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_z76FStB17s9e" style="text-align: right" title="Short-term notes">162,576</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right">120.0</td> <td>%</td> <td> </td> <td style="text-align: center">September 30, 2024</td> <td> </td> <td> </td> <td id="xdx_98D_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zzVJvfk90Zj5" style="text-align: right" title="Principal Amount">199,100</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zs8MqsKR0pd2" style="text-align: right" title="Accrued interest">300,219</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zJIttT5Bpz36" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zm9G1lj3Wr5k" style="text-align: right" title="Short-term convertible notes">499,319</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_z6tVfp83h2E2" style="text-align: right" title="Short-term notes">258,589</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">M. Baldassara</td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td>%</td> <td> </td> <td style="text-align: center">December 31, 2025</td> <td> </td> <td> </td> <td id="xdx_989_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zYoCq3a83VCh" style="text-align: right" title="Principal Amount">120,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zVxw749Jb2d1" style="text-align: right" title="Accrued interest">7,331</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zEjQHjOL9lG6" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zxKbDbk7KCF1" style="text-align: right" title="Short-term convertible notes">127,331</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zuR68uijto33" style="text-align: right" title="Short-term notes">— </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">R. Baldassara</td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td>%</td> <td> </td> <td style="text-align: center">December 31, 2025</td> <td> </td> <td> </td> <td id="xdx_982_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zam8hOaaBHtc" style="text-align: right" title="Principal Amount">120,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zw5GtHYJ2Ped" style="text-align: right" title="Accrued interest">7,332</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zZx6KgzoTelj" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zuSsvRuiVN1l" style="text-align: right" title="Short-term convertible notes">127,332</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_z1Fva0xHCFde" style="text-align: right" title="Short-term notes">— </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">Series R Promissory notes</td> <td> </td> <td> </td> <td style="text-align: right">7.5</td> <td>%</td> <td> </td> <td style="text-align: center">March 31, 2025</td> <td> </td> <td> </td> <td id="xdx_984_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zCoKZLaDGEI6" style="text-align: right" title="Principal Amount">1,155,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_z0qc3Z5tuO13" style="text-align: right" title="Accrued interest">206,647</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zIOkdMoQZ3o4" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zRUcEVH2hxfb" style="text-align: right" title="Short-term convertible notes">1,361,647</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zDbgSTtadGcd" style="text-align: right" title="Short-term notes">1,164,250</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">Total notes payable</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98E_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231_zN3WLCFDuGo8" style="border-bottom: black 4.5pt double; text-align: right" title="Principal Amount">2,607,064</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_988_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231_zyH7AKkZsFE7" style="border-bottom: black 4.5pt double; text-align: right" title="Accrued interest">646,663</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_98B_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231_zd3CUtfXYoP8" style="border-bottom: black 4.5pt double; text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_984_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231_zxytTIbEfsC1" style="border-bottom: black 4.5pt double; text-align: right" title="Short-term notes">3,253,727</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231_zbGHkA06N3E6" style="border-bottom: black 4.5pt double; text-align: right" title="Short-term notes">2,575,123</td> <td style="text-align: right"> </td></tr> </table> LXR Biotech On April 12, 2019, the Company, entered into a secured promissory note in the aggregate principal amount of CDN$133,130. The Note had a maturity date of April 11, 2020 and bears interest at the rate of six percent per annum from the date on which the Note was issued. This note has not been repaid, is in default and remains outstanding. Mirage Realty, LLC On May 15, 2024, the Company, entered into a senior secured promissory note in the aggregate principal amount of $600,000. The note earns interest at 6% per annum for the first two months and 9% per annum for the following two months and 18% for the next two months. The note matured on November 15, 2024. On October 29, 2024, the maturity date of the note was extended to January 2025 with interest accruing thereon at 18% per annum. On February 13, 2025, we received a further extension on this note to May 15, 2025 with interest thereon remaining at 18% per annum. No further extensions on the note were granted which is past due and in default, with interest accruing at the default rate of 18% per annum. During the year ended December 31, 2025, the Company paid interest of $114,000 on the note. Third party note On April 12, 2019, Eileen Greene, a related party, assigned CDN$1,000,000 of the amount owed by the Company to her, to a third party. The loan bears interest at 12% per annum which the Company agreed to pay. The balance outstanding on the note consists of principal of CDN$344,580 ($251,408) and interest accrued thereon of CDN$49,227 ($35,915) totaling CDN$393,806 ($287,324). During the year ended December 31, 2025, the Company paid interest of CDN$10,000 ($7,305). Revolving line of credit On February 1, 2024 Ethema Health Corporation, American Treatment Holdings Inc, and Evernia Health Center LLC entered into a secured revolving line of credit agreement (“Agreement”) with Testing 123, LLC. The draw under the Agreement is limited to a maximum of 80% of the Receivables balance as provided to the Lender, subject to the maximum borrowing under the Term Loan Agreement of $1,000,000. The interest on the term loan is 5% per month and the default interest rate is 10% per month. The revolving credit line is valid for a period of two years and each draw will have a maturity date that is two months from the draw date, with an origination fee of $1,000 per draw. Each loan may be prepaid at any time without penalty. The Company will pay a commitment fee of $40,000 to the borrower in common shares on the completion of a public offering, unless no such offering takes place within a year, whereby the outstanding principal will be increased by $40,000. The revolving credit line is secured by all assets, tangible and intangible of the Company and its direct and indirect subsidiaries, American Treatment Holdings, Inc. and Evernia Health Center, LLC. On September 4, 2025, the Company received proceeds of $70,000 on a line of credit advance of $73,500, repayable on September 15, 2025. This amount was repaid and the additional $3,500 was recorded as an amortization of debt discount. During the year ended December 31, 2025, the Company repaid principal of $120,177 and interest of $103,323. M. Baldassara and R. Baldassara On May 22, 2025, the Company entered into promissory note agreements with each of M. Baldassara and R. Baldassara for an aggregate principal amount of $120,000 each, bearing interest at 10% per annum and repayable on December 31, 2025. The promissory notes are unsecured. The promissory notes were not repaid at December 31, 2025 and are in default. Series R senior secured promissory notes Between April 15, 2024 and May 10, 2024, the Company entered into securities purchase agreements with accredited investors whereby the Company issued 6 senior secured promissory notes with an aggregate issue price of $660,000 for gross proceeds of $600,000. The promissory notes bear interest at 7.5% per annum, interest is payable quarterly at an increasing rate of 3%, 6%, 9% and 12% of the principal outstanding. The notes matured on March 31, 2025 and have not been repaid as yet, the Company is negotiating with the noteholders on extension and settlement options. Between May 2, 2024 and May 10, 2024, the Company entered into exchange agreements with three investors, whereby the investors exchanged three series N notes with a principal amount outstanding of $450,000 for senior secured Series R promissory notes with an aggregate issue price of $495,000. The promissory notes bear interest at 7.5% per annum, interest is payable quarterly at an increasing rate of 3%, 6%, 9% and 12% of the principal outstanding. The notes matured on March 31, 2025 and are in default and accruing interest at the default rate of 24% per annum. The Company is currently negotiating with the note holders. During the year ended December 31, 2025, the Company paid interest of $43,896 on the Series R senior secured promissory notes.

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfShortTermDebtTextBlock_zDlVktnzBZ9d" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Short-term Notes (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt">Schedule of short-term notes</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid; text-align: center">Description</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Interest Rate</td> <td> </td> <td style="border-bottom: black 1pt solid; text-align: center">Maturity date</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Principal</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Accrued Interest</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Unamortized debt discount</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid"> December 31, 2025 Amount</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2024 Amount</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 13%; padding-left: 9pt">LXR Biotech</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">6.0</td> <td style="width: 1%">%</td> <td style="width: 1%"> </td> <td style="width: 2%; text-align: center">On Demand</td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_z1LJhdW0I353" style="width: 11%; text-align: right" title="Principal Amount">97,133</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_982_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_zzmVrHGfK3k6" style="width: 7%; text-align: right" title="Accrued interest">39,199</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_98B_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_znhhNuxKEd6c" style="width: 13%; text-align: right" title="Unamortized debt discount">— </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_98D_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_zl1c4X0yItxi" style="width: 11%; text-align: right" title="Short-term convertible notes">136,332</td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right"> </td> <td style="width: 1%; text-align: right">$</td> <td id="xdx_98E_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--LXTBiotechMember_zMotX02CAH76" style="width: 11%; text-align: right" title="Short-term notes">124,309</td> <td style="width: 1%; text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt">Mirage Realty</td> <td> </td> <td> </td> <td style="text-align: right">18.0</td> <td>%</td> <td> </td> <td style="text-align: center">May 15, 2025</td> <td> </td> <td> </td> <td id="xdx_98B_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zorGrQZ8ISk3" style="text-align: right" title="Principal Amount">600,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zfHXqMKu80gh" style="text-align: right" title="Accrued interest">7,500</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zw85nfpNUs9" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_zGY8C7VeNWNk" style="text-align: right" title="Short-term convertible notes">607,500</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--MirageRealtyMember_z1IeuUw6zeRe" style="text-align: right" title="Short-term notes">613,500</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt">Third Party</td> <td> </td> <td> </td> <td style="text-align: right">12.0</td> <td>%</td> <td> </td> <td style="text-align: center">On demand</td> <td> </td> <td> </td> <td id="xdx_98D_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zHsExd4Eqxs8" style="text-align: right" title="Principal Amount">251,408</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98D_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zFzzfAu17yF4" style="text-align: right" title="Accrued interest">35,916</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zIIU6uSDzqG" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98B_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zORihUwNEdK2" style="text-align: right" title="Short-term convertible notes">287,324</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--ThirdPartyMember_zEcttTQFR5jc" style="text-align: right" title="Short-term notes">251,899</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt">Revolving line of credit</td> <td> </td> <td> </td> <td style="text-align: right">120.0</td> <td>%</td> <td> </td> <td style="text-align: center">August 13, 2024</td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_zWiOD27qR9Qh" style="text-align: right" title="Principal Amount">64,423</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98F_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_z6uRrXqPToNi" style="text-align: right" title="Accrued interest">42,519</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_zOIcCq6gvvXe" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_zuhKiD74JsCj" style="text-align: right" title="Short-term convertible notes">106,942</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCreditMember_z76FStB17s9e" style="text-align: right" title="Short-term notes">162,576</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right">120.0</td> <td>%</td> <td> </td> <td style="text-align: center">September 30, 2024</td> <td> </td> <td> </td> <td id="xdx_98D_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zzVJvfk90Zj5" style="text-align: right" title="Principal Amount">199,100</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zs8MqsKR0pd2" style="text-align: right" title="Accrued interest">300,219</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98E_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zJIttT5Bpz36" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_zm9G1lj3Wr5k" style="text-align: right" title="Short-term convertible notes">499,319</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_989_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--RevolvingLineOfCredit1Member_z6tVfp83h2E2" style="text-align: right" title="Short-term notes">258,589</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">M. Baldassara</td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td>%</td> <td> </td> <td style="text-align: center">December 31, 2025</td> <td> </td> <td> </td> <td id="xdx_989_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zYoCq3a83VCh" style="text-align: right" title="Principal Amount">120,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zVxw749Jb2d1" style="text-align: right" title="Accrued interest">7,331</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zEjQHjOL9lG6" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zxKbDbk7KCF1" style="text-align: right" title="Short-term convertible notes">127,331</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--MBaldassaraMember_zuR68uijto33" style="text-align: right" title="Short-term notes">— </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">R. Baldassara</td> <td> </td> <td> </td> <td style="text-align: right">10.0</td> <td>%</td> <td> </td> <td style="text-align: center">December 31, 2025</td> <td> </td> <td> </td> <td id="xdx_982_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zam8hOaaBHtc" style="text-align: right" title="Principal Amount">120,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_984_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zw5GtHYJ2Ped" style="text-align: right" title="Accrued interest">7,332</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_981_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zZx6KgzoTelj" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_zuSsvRuiVN1l" style="text-align: right" title="Short-term convertible notes">127,332</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_982_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--RBaldassaraMember_z1Fva0xHCFde" style="text-align: right" title="Short-term notes">— </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">Series R Promissory notes</td> <td> </td> <td> </td> <td style="text-align: right">7.5</td> <td>%</td> <td> </td> <td style="text-align: center">March 31, 2025</td> <td> </td> <td> </td> <td id="xdx_984_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zCoKZLaDGEI6" style="text-align: right" title="Principal Amount">1,155,000</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_983_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_z0qc3Z5tuO13" style="text-align: right" title="Accrued interest">206,647</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_98C_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zIOkdMoQZ3o4" style="text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_986_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zRUcEVH2hxfb" style="text-align: right" title="Short-term convertible notes">1,361,647</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td id="xdx_985_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231__us-gaap--DebtInstrumentAxis__custom--SeriesRPromissoryNotesMember_zDbgSTtadGcd" style="text-align: right" title="Short-term notes">1,164,250</td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="border-bottom: black 1pt solid; text-align: right"> </td> <td style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt">Total notes payable</td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td style="border-bottom: black 4.5pt double">$</td> <td id="xdx_98E_ecustom--DebtInstrumentOfPrincipalAmount_c20250101__20251231_zN3WLCFDuGo8" style="border-bottom: black 4.5pt double; text-align: right" title="Principal Amount">2,607,064</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_988_eus-gaap--LineOfCreditFacilityIncreaseAccruedInterest_c20250101__20251231_zyH7AKkZsFE7" style="border-bottom: black 4.5pt double; text-align: right" title="Accrued interest">646,663</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_98B_ecustom--DebtInstrumentUnamortizedDiscounts_c20250101__20251231_zd3CUtfXYoP8" style="border-bottom: black 4.5pt double; text-align: right" title="Unamortized debt discount">— </td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_984_eus-gaap--ProceedsFromShortTermDebt_c20250101__20251231_zxytTIbEfsC1" style="border-bottom: black 4.5pt double; text-align: right" title="Short-term notes">3,253,727</td> <td style="text-align: right"> </td> <td style="text-align: right"> </td> <td style="border-bottom: black 4.5pt double; text-align: right">$</td> <td id="xdx_98A_eus-gaap--ProceedsFromShortTermDebt_c20240101__20241231_zbGHkA06N3E6" style="border-bottom: black 4.5pt double; text-align: right" title="Short-term notes">2,575,123</td> <td style="text-align: right"> </td></tr> </table>

0.060

On Demand

97133

39199

136332

124309

0.180

May 15, 2025

600000

7500

607500

613500

0.120

On demand

251408

35916

287324

251899

1.200

August 13, 2024

64423

42519

106942

162576

1.200

September 30, 2024

199100

300219

499319

258589

0.100

December 31, 2025

120000

7331

127331

0.100

December 31, 2025

120000

7332

127332

0.075

March 31, 2025

1155000

206647

1361647

1164250

2607064

646663

3253727

2575123

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">15.</td> <td style="width: 96%; text-align: justify">Promissory Note</td></tr> </table> On May 15, 2024, the Company entered into a Stock Purchase Agreement whereby it acquired the remaining 25% of ATHI representing <span id="xdx_90F_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20240514__20240515__srt--BusinessAcquisitionAxis__custom--ATHIMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zdiyzTo20nWk">5,000,000 shares from the minority stockholder for gross proceeds of $<span id="xdx_905_eus-gaap--NoncontrollingInterestIncreaseFromBusinessCombination_c20240514__20240515__srt--BusinessAcquisitionAxis__custom--ATHIMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zlYK51wdBF8h">1,100,000. The Company paid an initial deposit of $<span id="xdx_906_eus-gaap--PaymentsToAcquireBusinessesGross_c20240514__20240515__srt--BusinessAcquisitionAxis__custom--ATHIMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zOHebcoNl77">25,000 and on closing an additional $<span id="xdx_90C_eus-gaap--BusinessCombinationConsiderationTransferredOther1_c20240514__20240515__srt--BusinessAcquisitionAxis__custom--ATHIMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zXNZRZEU55Z5">600,000. The Company issued a non-interest bearing promissory note for the remaining balance of $<span id="xdx_90E_eus-gaap--BusinessCombinationConsiderationTransferred1_c20240514__20240515__srt--BusinessAcquisitionAxis__custom--ATHIMember__us-gaap--TypeOfArrangementAxis__custom--StockPurchaseAgreementMember_zUFqBCORDiI2">475,000, maturing on November 15, 2025, which promissory note is repayable in instalments of $10,000 a month on each monthly anniversary date of the agreement for months one to eight (eight instalments) and months ten through seventeen (eight instalments), and payments of $157,500 on month nine and month eighteen, for a total of $475,000. <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_z4vVbihLVbi7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Promissory Note (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td> Schedule of promissory note</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Opening balance</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermDebt_iS_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zfyE4xFCHT3" style="width: 12%; text-align: right" title="Opening Promissory note">405,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LongTermDebt_iS_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zuzWVGIEV9ge" style="width: 12%; text-align: right" title="Opening Promissory note">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Promissory note issued </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OtherLoansPayables_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zENwnEl5rMca" style="text-align: right" title="Promissory note issued">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--OtherLoansPayables_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zEM8WcY3379e" style="text-align: right" title="Promissory note issued">475,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Repayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--OtherLoansPayablesCurrent_iN_di_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_z8dJj8Ps4EJ8" style="border-bottom: Black 1pt solid; text-align: right" title="Repayments">(140,000</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_984_ecustom--OtherLoansPayablesCurrent_iN_di_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_z0iSjOqgxM5" style="border-bottom: Black 1pt solid; text-align: right" title="Repayments">(70,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermDebt_iE_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zjAAT8ieUJrk" style="border-bottom: Black 2.5pt double; text-align: right" title="Promissory note">265,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--LongTermDebt_iS_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zD7MecG1LxDl" style="border-bottom: Black 2.5pt double; text-align: right" title="Opening Promissory note">405,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the year ended December 31, 2025, the Company repaid $140,000 of the principal outstanding on the promissory note.

5000000

1100000

25000

600000

475000

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfDebtInstrumentsTextBlock_z4vVbihLVbi7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Promissory Note (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td> Schedule of promissory note</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 style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Opening balance</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermDebt_iS_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zfyE4xFCHT3" style="width: 12%; text-align: right" title="Opening Promissory note">405,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--LongTermDebt_iS_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zuzWVGIEV9ge" style="width: 12%; text-align: right" title="Opening Promissory note">— </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Promissory note issued </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--OtherLoansPayables_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zENwnEl5rMca" style="text-align: right" title="Promissory note issued">— </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--OtherLoansPayables_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zEM8WcY3379e" style="text-align: right" title="Promissory note issued">475,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Repayments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_ecustom--OtherLoansPayablesCurrent_iN_di_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_z8dJj8Ps4EJ8" style="border-bottom: Black 1pt solid; text-align: right" title="Repayments">(140,000</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_984_ecustom--OtherLoansPayablesCurrent_iN_di_c20240101__20241231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_z0iSjOqgxM5" style="border-bottom: Black 1pt solid; text-align: right" title="Repayments">(70,000</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--LongTermDebt_iE_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zjAAT8ieUJrk" style="border-bottom: Black 2.5pt double; text-align: right" title="Promissory note">265,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--LongTermDebt_iS_c20250101__20251231__us-gaap--LongtermDebtTypeAxis__custom--PromissoryNoteMember_zD7MecG1LxDl" style="border-bottom: Black 2.5pt double; text-align: right" title="Opening Promissory note">405,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

405000

475000 140000 70000

265000

405000

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">16.</td> <td style="width: 96%; text-align: justify">Funding arrangements, net</td></tr> </table> May 30, 2024 funding On May 30, 2024, the Company, through its subsidiary Evernia Health Center, LLC (“Evernia”), entered into a financing arrangement with Fortunate Sons (“Fortunate”), whereby it received proceeds of $300,000. The Company also incurred fees of $5,000, resulting in net proceeds of $295,000, in addition the Company incurred an additional fee of $75,000 related to this funding, resulting in total fees and discount of $155,000 which was amortized over the original term of the funding. The Company is obliged to pay $10,750 per week commencing 4 weeks after the agreement was entered into until the amount of $375,000 is paid in full. The maturity date of this funding was February 24, 2025, however the original payment schedule was not adhered to, and we are in constant communication with Fortunate regarding repayment of the balance. The discount and fees totaling $155,000 associated with this funding was capitalized and was being amortized using the effective interest method over the initial repayment period. The Company has repaid $225,750 since issuance and the balance outstanding as of December 31, 2025 was $149,250. August 30, 2024 funding On August 30, 2024, the Company, through its subsidiary Evernia, entered into a financing arrangement with Itria Ventures LLC (“Itria”), whereby it received proceeds of $247,000, net of discount and fees of $65,500. The Company was obliged to pay $8,013 per week until the amount of $312,500 was paid in full, the maturity date of this funding was June 3, 2025. The discount and fees totaling $65,500 associated with this funding was capitalized and was being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $8,013 totaling $232,372 since issuance and settled the outstanding balance of $88,141 on March 25, 2025, partially out of the proceeds of an additional financing arrangement entered into on March 25, 2025, thereby extinguishing the debt and accelerating the amortization of the remaining discount and fees. October 9, 2024 funding On October 9, 2024, the Company, through its subsidiary Evernia, entered into a financing arrangement with Itria, whereby it received proceeds of $148,000, net of discount and fees of $39,500. The Company was obliged to pay $4,808 per week until the amount of $187,500 was paid in full. The maturity date of this funding was July 10, 2025. The discount and fees totaling $39,500 associated with this funding was capitalized and was being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $4,808 totaling $57,692 and settled the outstanding balance of $119,308, net of an early settlement discount of $10,500, thereby extinguishing the debt. January 6, 2025 funding On January 6, 2025, the Company, through its subsidiary Evernia, entered into a financing arrangement with Itria, whereby it received proceeds of $247,000, net of discount and fees of $60,500. The Company was obliged to pay $7,885 per week until the amount of $307,500 was paid in full. The maturity date of this funding was October 6, 2025. The discount and fees totaling $60,500 associated with this funding was capitalized and is being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $7,885 totaling $157,692 and settled the outstanding balance with a payment of $157,692 out of the proceeds of the May 28, 2025 funding, resulting in an overpayment of $7,885, which was refunded on August 12, 2025. The settlement resulted in the extinguishment of the debt and the full amortization of the $60,500 debt discount. February 13, 2025 funding On February 13, 2025, the Company, through its subsidiary Evernia, entered into financing arrangement with CFG Merchant Solutions, LLC (“CFG”), whereby it received proceeds of $124,375, net of discount and fees of $41,875. The Company was obliged to pay $3,778 per week until the amount of $166,250 was paid in full. The maturity date of this funding is December 19, 2025. The discount and fees totaling $41,875 associated with this funding was capitalized and was being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $3,778 totaling $166,250, thereby extinguishing the debt and the full amortization of the debt discount. February 18, 2025 funding On February 18, 2025, the Company, through its subsidiary Evernia, entered into a financing arrangement with Purpletree Funding, LLC (“Purpletree”), whereby it received proceeds of $74,250, net of discount and fees of $25,500. The Company was obliged to pay $3,563 per week until the amount of $99,750 was paid in full. The maturity date of this funding was September 2, 2025. The discount and fees totaling $25,500 associated with this funding was capitalized and is being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $3,563 totaling $99,750, thereby extinguishing the debt and the full amortization of the debt discount. March 25, 2025 funding On March 25, 2025, the Company, through its subsidiary Evernia, entered into a financing arrangement with Itria, whereby it received proceeds of $222,250, net of discount and fees of $70,250. The Company was obliged to pay $7,500 per week until the amount of $292,500 was paid in full. The Company used $88,141 of the proceeds to settle the August 30, 2024 funding. The maturity date of this funding was December 24, 2025. The discount and fees totaling $70,250 associated with this funding was capitalized and was being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $7,500, totaling $157,500 and settled the outstanding balance with a payment of $147,169 out of the proceeds of the August 20, 2025, resulting in an overpayment of $12,869. This refund was received in the first quarter of 2026. April 9, 2025 funding On April 9, 2025, the Company, through its subsidiary ARIA Kentucky entered into a financing arrangement with Itria, whereby it received proceeds of $494,500, net of discount and fees of $130,500. The Company is obliged to pay $12,019 per week until the amount of $625,000 is paid in full. The maturity date of this funding is April 14, 2026. The discount and fees totaling $130,500 associated with this funding was capitalized and was being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $12,019, totaling $204,327 and settled the outstanding balance with a payment of $252,404, out of the proceeds of the November 25, 2025 funding, resulting in an overpayment of $12,019. The refund is being discussed with Itria and may be incorporated into the November 25, 2025 funding. May 28, 2025 funding On May 28, 2025, the Company, through its subsidiary Evernia, entered into a financing arrangement with Itria, whereby it received proceeds of $296,500, net of discount and fees of $81,500. The Company used $157,692 of the proceeds to settle the January 6, 2025 funding. The Company is obliged to make weekly cash payments of $7,269 until the amount of $378,000 is paid in full. The maturity date of this funding is May 28, 2026. The discount and fees totaling $81,500 associated with this funding was capitalized and is being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $7,269, totaling $218,077 and the balance outstanding at December 31, 2025 was $145,011, net of debt discount of $14,913. June 19, 2025 funding On June 19, 2025, the Company, through its subsidiary ARIA Kentucky, entered into a financing arrangement with Itria, whereby it received proceeds of $97,500, net of discount and fees of $27,500. The Company was obliged to pay $3,205 per week until the amount of $125,000 was paid in full. The maturity date of this funding is March 19, 2026. The discount and fees totaling $27,500 associated with this funding was capitalized and was being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $3,205, totaling $44,872 and settled the outstanding balance of $83,333 out of the proceeds of the September 30, 2025 funding, resulting in an overpayment of $3,205 which was refunded to the company on November 24, 2025, thereby extinguishing the debt. August 20, 2025 funding On August 20, 2025, the Company, through its subsidiary Evernia, entered into a funding arrangement with Itria, whereby it received proceeds of $346,000, net of discount and fees of $105,500, The Company used $147,869 of the proceeds to repay the March 25, 2025 funding. The Company is obliged to pay $8,683 per week until the amount of $451,500 is paid in full. The maturity date of this funding is August 20, 2026. The discount and fees totaling $105,500 associated with this funding was capitalized and is being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $8,683, totaling $164,971 and the balance outstanding at December 31, 2025 was $241,083, net of debt discount of $45,445. September 30, 2025 funding On September 30, 2025, the Company, through its subsidiary ARIA Kentucky, entered into a financing arrangement with Itria, whereby it received proceeds of $247,000, net of discount and fees of $65,500. The Company used $83,333 of the proceeds to settle the June 19, 2025 funding. The Company is obliged to pay $6,010 per week until the amount of $312,500 was paid in full. The maturity date of this funding is October 1, 2026. The discount and fees totaling $65,500 associated with this funding was capitalized and is being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $6,010, totaling $72,115 and the balance outstanding at December 31, 2025 was $201,901, net of discount of $38,484. November 25, 2025 funding On November 25, 2025, the Company, through its subsidiary ARIA Kentucky, entered into a financing arrangement with Itria, whereby it received proceeds of $489,375, net of discount and fees of $135,625. The Company used $252,404 of the proceeds to settle the April 9, 2025 funding. The Company is obliged to pay $12,019 per week until the amount of $625,000 is paid in full. The maturity date of this funding is November 24, 2026. The discount and fees totaling $135,625 associated with this funding was capitalized and is being amortized using the effective interest method over the repayment period. The Company made weekly cash payments of $12,019, totaling $60,096 and the balance outstanding at December 31, 2025 was $453,475, net of discount of $111,429.

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">17.</td> <td style="width: 96%; text-align: justify">Government assistance loans</td></tr> </table> On May 3, 2021, ARIA was granted a government assistance loan in the aggregate principal amount of $157,367. The loan is forgivable if the Company demonstrates that the proceeds were used for expenses such as employee costs during the pandemic. Should the loan not be forgiven, interest is payable on the loan at the rate of 1% per annum and the principal is repayable and interest is payable over an 18-month period. On September 21, 2022, ARIA received partial forgiveness of the government assistance loan of $104,368, the balance of the loan plus accrued interest is due and payable. The maturity date of PPP loans was changed to five years from issuance on June 5, 2020 by the federal government. The maturity date of the loan is May 3, 2026, which is in line with the repayment schedule on the loan. On December 30, 2022, the Company sold ARIA to its Chairman and CEO and agreed to assume the repayment of the government assistance loan. As of December 31, 2025, the balance outstanding, including interest thereon was $21,448.

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">18.</td> <td style="width: 96%; text-align: justify">Related party payables</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zaRzC4ausTxl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related party payables (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Schedule of related party payable</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_490_20251231_zxPaqGjChR5g" style="color: black; text-align: center"> </td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_49E_20241231_zd4a849XlYQd" style="color: black; text-align: center"> </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left">Advance from related party</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 style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; font-style: italic; text-align: left; padding-left: 9pt">Eileen Greene</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; color: black; text-align: left; padding-left: 9pt">Principal opening balance</td><td style="width: 8%; color: black"> </td> <td style="width: 1%; color: black; text-align: left">$</td><td id="xdx_985_ecustom--RelatedPartyAdvancePrincipalOutstanding_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zirbQqiudeVg" style="width: 12%; color: black; text-align: right" title="Principal outstanding">273,461</td><td style="width: 1%; color: black; text-align: left"> </td><td style="width: 8%; color: black"> </td> <td style="width: 1%; color: black; text-align: left">$</td><td id="xdx_983_ecustom--RelatedPartyAdvancePrincipalOutstanding_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zoea6ahc3462" style="width: 12%; color: black; text-align: right" title="Principal outstanding">— </td><td style="width: 1%; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Principal advance made</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_985_ecustom--PrincipalAdvanceMade_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zupcWT6eVGxc" style="color: black; text-align: right" title="Principal advance made">— </td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_985_ecustom--PrincipalAdvanceMade_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zPFSsyxLRZaa" style="color: black; text-align: right" title="Principal advance made">285,000</td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; padding-bottom: 1pt; padding-left: 9pt">Repayments</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_983_ecustom--RelatedPartyAdvanceRepayments_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zXzLhNNrr9r1" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Repayments">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98C_ecustom--RelatedPartyAdvanceRepayments_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zBcHwi7Sfmvk" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Repayments">(11,539</td><td style="padding-bottom: 1pt; color: black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: left"> </td><td id="xdx_98B_ecustom--RelatedPartyAdvance_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zjoBsJG04Pr1" style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: right" title="Total Related party advance">273,461</td><td style="padding-bottom: 1pt; color: black; font-weight: bold; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: left"> </td><td id="xdx_983_ecustom--RelatedPartyAdvance_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zkzy2sWlA5G4" style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: right" title="Total Related party advance">273,461</td><td style="padding-bottom: 1pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Debt discount opening balance</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_98C_ecustom--DebtDiscountOpeningBalance_iI_c20251231_zZlN68flcbm8" style="color: black; text-align: right" title="Debt discount opening balance">(8,495</td><td style="color: black; text-align: left">)</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_985_ecustom--DebtDiscountOpeningBalance_iI_c20241231_zH3MPkhgejNi" style="color: black; text-align: right" title="Debt discount opening balance">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Debt discount at inception</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_c20251231_zi3qHENTBdOl" style="color: black; text-align: right" title="Debt discount at inception">— </td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_c20241231_zbvH4IUPW4L1" style="color: black; text-align: right" title="Debt discount at inception">(35,000</td><td style="color: black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Amortization of debt discount</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_980_eus-gaap--AccumulatedAmortizationDeferredFinanceCosts_iI_c20251231_zveKKUv9hPcg" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Amortization of debt discount">8,495</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98B_eus-gaap--AccumulatedAmortizationDeferredFinanceCosts_iI_c20241231_zeogsLASKyXk" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Amortization of debt discount">26,505</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_983_ecustom--TotalDebtDiscount_iI_c20251231_zvFgDd9ElYHl" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Total debt discount">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--TotalDebtDiscount_iI_c20241231_zk6uKT7f0fc8" style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: right" title="Total debt discount">(8,495</td><td style="padding-bottom: 1pt; color: black; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total Related party advance</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td id="xdx_984_ecustom--RelatedPartyAdvance_iI_c20251231_zXTbOn40eE8i" style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right" title="Total Related party advance">273,461</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td id="xdx_987_ecustom--RelatedPartyAdvance_iI_c20241231_zQmygwUqSMkk" style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right" title="Total Related party advance">264,966</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left">Related party payables</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 style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Shawn E. Leon</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_987_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShawnELeonMember_zUttuk1tpS7i" style="color: black; text-align: right" title="Total related party payables">97,283</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_980_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShawnELeonMember_zP5a1biGz8Z" style="color: black; text-align: right" title="Total related party payables">144,353</td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Eileen Greene</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zNBUA9Vc65u4" style="color: black; text-align: right" title="Total related party payables">610,656</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zadckdFjGw05" style="color: black; text-align: right" title="Total related party payables">488,965</td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">ERC Investments, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_988_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zljv724uM7o7" style="color: black; text-align: right" title="Total related party payables">334,629</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_z08fRgeGF0Zk" style="color: black; text-align: right" title="Total related party payables">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">New Journey, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_ze4EwE03Fjxl" style="color: black; text-align: right" title="Total related party payables">61,890</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zj8pOUa3CIef" style="color: black; text-align: right" title="Total related party payables">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">JDE Properties, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_981_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JDEPropertiesLLCMember_zNXxZMWNh8j3" style="color: black; text-align: right" title="Total related party payables">50,646</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JDEPropertiesLLCMember_zGVKz1RUwHfl" style="color: black; text-align: right" title="Total related party payables">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Viking Assets, LLC</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VikingAssetsLLCMember_z5kMT1nTG0a" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Total related party payables">113</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VikingAssetsLLCMember_zXyQq9iBcNH" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Total related party payables">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in"> Total related party payables</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--OtherNotesPayableCurrent_iI_c20251231_zSoz8lju7XCb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total related party payables">1,155,217</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherNotesPayableCurrent_iI_c20241231_zgQUBlCIVcW7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total related party payables">633,318</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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 style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Note payable – related parties</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Loan advanced by ERC Investments, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_980_ecustom--LoanAdvanced_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zLuNZERB32Df" style="color: black; text-align: right" title="Loan advanced">33,767</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_987_ecustom--LoanAdvanced_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_ziwpt2LWpVT2" style="color: black; text-align: right" title="Loan advanced">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Accrued interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_ztc4ENzUcmc2" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">2,504</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--DebtInstrumentIncreaseAccruedInterest_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zN2yzhLaiYej" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">— </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: 1pt; padding-left: 0.25in"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_985_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_z60mvsRQWOig" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">36,271</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_980_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zsEbOl6LsRnd" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.25in"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 0.25in">Loan advanced by New Journey, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_986_ecustom--LoanAdvanced_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zYFQVkcBfsye" style="color: black; text-align: right" title="Loan advanced">47,974</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_989_ecustom--LoanAdvanced_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zBOXdbOUnOFa" style="color: black; text-align: right" title="Loan advanced">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.25in">Accrued interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zDVEuRr6W4V2" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">3,262</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--DebtInstrumentIncreaseAccruedInterest_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zkqZcIBV9Smi" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">— </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: 1pt; padding-left: 0.25in"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_988_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zKdxUom2OJCd" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">51,236</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_980_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zc8El4muLzCh" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 0.25in"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NotePayableRelatedPartyNonCurrent_iI_zUYRuLol03qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total notes payable – Related party</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">87,507</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> </table> Related party advance – Eileen Greene On July 4, 2024, Ms. Greene advanced the Company $250,000 with an original issue discount of $35,000, totaling $285,000. The amount was being repaid in instalments of $5,769, however the Company paused repayment of this advance until the Company has the cash flow to make future payments. The advance is not expected to be repaid during the current financial year. At December 31, 2025 and December 31, 2024, the Company owed Eileen Greene, the spouse of its CEO, Shawn Leon, related party advances of $273,461 and $264,966, net of unamortized discount, respectively. Related party payables Shawn E. Leon During July 2024, the related party payable of $1,092,701 owing to Leon Developments and $500,000 of the related party payable to Eileen Greene was assigned by the respective parties to Mr. Leon. On July 12, 2024, Mr. Leon converted $1,500,000 of the related party payable into 3,000,000,000 shares of common stock at a conversion price of $0.0005 per share. On September 27, 2024, Mr. Leon converted $6,000 of the related party payable into 600,000 shares of Series A Preferred stock at a conversion price of $0.01 per share. During the year ended December 31, 2025, Mr. Leon earned management fees of $120,000, forfeiting 50% of the fee due to him. In 2024 Mr. Leon forfeited the $240,000 management fees due to him. At December 31, 2025 and December 31, 2024, the Company had a payable to Shawn Leon of $97,283 and $144,353, respectively. Mr. Leon is a director and CEO of the Company. The balances owing to Mr. Leon are repayable on demand and the repayment date is uncertain. Eileen Greene During July 2024, Ms. Greene assigned $500,000 of the Related party payable to her to Mr. Leon. On July 12, 2024, Ms. Greene converted $500,000 of the related party payable into 1,000,000,000 shares of common stock at a conversion price of $0.0005 per share. The amounts owing to Ms. Greene are repayable on demand and the repayment date is uncertain. At December 31, 2025 and December 31, 2024, the Company owed Eileen Greene, the spouse of its CEO, Shawn Leon, related party payables of $610,656 and $488,965, respectively. ERC Investments, LLC As disclosed in note 4 above, a liability owed to ERC, from Edgewater was assumed by the Company, the aggregate liability assumed by the Company on January 9, 2025 was $720,231. The Company pays base rent of $76,000 per month to ERC for three properties located in Morehead Kentucky. Effective October 1, 2025, the Company and ERC entered into a rental abatement agreement, whereby the rental for 425 Clinic Drive and 1111 US 60 W was abated for the three months ended December 31, 2025 by $60,000 and $90,000, respectively. The rental abatement is a once off concession granted to the Company during its first year of operations in Kentucky, while it concentrated on increasing its patient census numbers and to reduce the amount of unpaid rent due to ERC at year end. At December 31, 2025, the balance owing to ERC was $334,629. New Journey, LLC As disclosed in note 4 above, a liability owed to New Journey, LLC from Edgewater was assumed by the Company, the aggregate liability assumed by the Company on January 9, 2025 was $46,615. The Company pays rent of $5,500 per month to New Journey for two properties located in Morehead Kentucky. At December 31, 2025, the balance owing to New Journey was $61,890. JDE Properties, LLC As disclosed in note 4 above, a liability owed to JDE from Edgewater was assumed by the Company, the aggregate liability assumed by the Company on January 9, 2025 was $37,525. The Company pays rent of $5,000 per month to JDE for two properties located in Morehead Kentucky. At December 31, 2025, the balance owing to JDE was $50,646. Viking Assets, LLC Viking Assets is owned by BH Properties, LLC and currently owns three properties, two of which are located in Paducah, Kentucky and a third in Morehead, Kentucky. The Company pays rent of $14,000 per month to Viking Assets for two properties located in Paducah, Kentucky. At December 31, 2025, the balance owing to Viking Assets was $113. Note payable – Related party ERC Investments, LLC BH Properties, through its subsidiaries, ERCI, NJ and JDE, secured funding of $2,300,000 to settle certain obligations in those subsidiaries as well as obligations related to the acquisition of the assets of Edgewater by ARIA Kentucky. The obligations related to the acquisition of the assets of Edgewater amounted to $33,767 and bears interest at 7.5% per annum calculated on a 360-day year and is secured by the properties owned by BH Properties and its subsidiaries. At December 31, 2025, the balance owing to ERCI was $36,271. New Journey Investments, LLC BH Properties, through its subsidiaries, ERCI, NJ and JDE, secured funding of $500,000 to settle obligations related to the acquisition of certain properties into NJ and certain assets of Edgewater by ARIA Kentucky. The obligations related to the acquisition of the assets of Edgewater amounted to $47,974 and bears interest at 6.875% per annum calculated on a 360-day year and is secured by the properties owned by BH Properties and its subsidiaries. At December 31, 2025, the balance owing to NJ was $51,236. All related party transactions occur in the normal course of operations and in terms of agreements entered into between the parties.

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zaRzC4ausTxl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related party payables (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Schedule of related party payable</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_490_20251231_zxPaqGjChR5g" style="color: black; text-align: center"> </td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_49E_20241231_zd4a849XlYQd" style="color: black; text-align: center"> </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">December 31,</td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left">Advance from related party</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 style="vertical-align: bottom; background-color: White"> <td style="color: black; font-weight: bold; font-style: italic; text-align: left; padding-left: 9pt">Eileen Greene</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; color: black; text-align: left; padding-left: 9pt">Principal opening balance</td><td style="width: 8%; color: black"> </td> <td style="width: 1%; color: black; text-align: left">$</td><td id="xdx_985_ecustom--RelatedPartyAdvancePrincipalOutstanding_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zirbQqiudeVg" style="width: 12%; color: black; text-align: right" title="Principal outstanding">273,461</td><td style="width: 1%; color: black; text-align: left"> </td><td style="width: 8%; color: black"> </td> <td style="width: 1%; color: black; text-align: left">$</td><td id="xdx_983_ecustom--RelatedPartyAdvancePrincipalOutstanding_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zoea6ahc3462" style="width: 12%; color: black; text-align: right" title="Principal outstanding">— </td><td style="width: 1%; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Principal advance made</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_985_ecustom--PrincipalAdvanceMade_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zupcWT6eVGxc" style="color: black; text-align: right" title="Principal advance made">— </td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_985_ecustom--PrincipalAdvanceMade_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zPFSsyxLRZaa" style="color: black; text-align: right" title="Principal advance made">285,000</td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; padding-bottom: 1pt; padding-left: 9pt">Repayments</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_983_ecustom--RelatedPartyAdvanceRepayments_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zXzLhNNrr9r1" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Repayments">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98C_ecustom--RelatedPartyAdvanceRepayments_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zBcHwi7Sfmvk" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Repayments">(11,539</td><td style="padding-bottom: 1pt; color: black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: left"> </td><td id="xdx_98B_ecustom--RelatedPartyAdvance_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zjoBsJG04Pr1" style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: right" title="Total Related party advance">273,461</td><td style="padding-bottom: 1pt; color: black; font-weight: bold; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: left"> </td><td id="xdx_983_ecustom--RelatedPartyAdvance_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zkzy2sWlA5G4" style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: right" title="Total Related party advance">273,461</td><td style="padding-bottom: 1pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Debt discount opening balance</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_98C_ecustom--DebtDiscountOpeningBalance_iI_c20251231_zZlN68flcbm8" style="color: black; text-align: right" title="Debt discount opening balance">(8,495</td><td style="color: black; text-align: left">)</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_985_ecustom--DebtDiscountOpeningBalance_iI_c20241231_zH3MPkhgejNi" style="color: black; text-align: right" title="Debt discount opening balance">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Debt discount at inception</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_989_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_c20251231_zi3qHENTBdOl" style="color: black; text-align: right" title="Debt discount at inception">— </td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_di_c20241231_zbvH4IUPW4L1" style="color: black; text-align: right" title="Debt discount at inception">(35,000</td><td style="color: black; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Amortization of debt discount</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_980_eus-gaap--AccumulatedAmortizationDeferredFinanceCosts_iI_c20251231_zveKKUv9hPcg" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Amortization of debt discount">8,495</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98B_eus-gaap--AccumulatedAmortizationDeferredFinanceCosts_iI_c20241231_zeogsLASKyXk" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Amortization of debt discount">26,505</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 9pt"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_983_ecustom--TotalDebtDiscount_iI_c20251231_zvFgDd9ElYHl" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Total debt discount">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--TotalDebtDiscount_iI_c20241231_zk6uKT7f0fc8" style="border-bottom: Black 1pt solid; color: black; font-weight: bold; text-align: right" title="Total debt discount">(8,495</td><td style="padding-bottom: 1pt; color: black; font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total Related party advance</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td id="xdx_984_ecustom--RelatedPartyAdvance_iI_c20251231_zXTbOn40eE8i" style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right" title="Total Related party advance">273,461</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td id="xdx_987_ecustom--RelatedPartyAdvance_iI_c20241231_zQmygwUqSMkk" style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right" title="Total Related party advance">264,966</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left">Related party payables</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 style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">Shawn E. Leon</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_987_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShawnELeonMember_zUttuk1tpS7i" style="color: black; text-align: right" title="Total related party payables">97,283</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_980_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShawnELeonMember_zP5a1biGz8Z" style="color: black; text-align: right" title="Total related party payables">144,353</td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Eileen Greene</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zNBUA9Vc65u4" style="color: black; text-align: right" title="Total related party payables">610,656</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_980_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EileenGreeneMember_zadckdFjGw05" style="color: black; text-align: right" title="Total related party payables">488,965</td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">ERC Investments, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_988_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zljv724uM7o7" style="color: black; text-align: right" title="Total related party payables">334,629</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_z08fRgeGF0Zk" style="color: black; text-align: right" title="Total related party payables">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">New Journey, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_ze4EwE03Fjxl" style="color: black; text-align: right" title="Total related party payables">61,890</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_987_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zj8pOUa3CIef" style="color: black; text-align: right" title="Total related party payables">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="color: black; text-align: left; padding-left: 9pt">JDE Properties, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_981_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JDEPropertiesLLCMember_zNXxZMWNh8j3" style="color: black; text-align: right" title="Total related party payables">50,646</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left"> </td><td id="xdx_989_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JDEPropertiesLLCMember_zGVKz1RUwHfl" style="color: black; text-align: right" title="Total related party payables">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-bottom: 1pt; padding-left: 9pt">Viking Assets, LLC</td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherNotesPayableCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VikingAssetsLLCMember_z5kMT1nTG0a" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Total related party payables">113</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left"> </td><td id="xdx_98E_eus-gaap--OtherNotesPayableCurrent_iI_c20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--VikingAssetsLLCMember_zXyQq9iBcNH" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Total related party payables">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in"> Total related party payables</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_989_eus-gaap--OtherNotesPayableCurrent_iI_c20251231_zSoz8lju7XCb" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total related party payables">1,155,217</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td id="xdx_983_eus-gaap--OtherNotesPayableCurrent_iI_c20241231_zgQUBlCIVcW7" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right" title="Total related party payables">633,318</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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 style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Note payable – related parties</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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 9pt">Loan advanced by ERC Investments, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_980_ecustom--LoanAdvanced_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zLuNZERB32Df" style="color: black; text-align: right" title="Loan advanced">33,767</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_987_ecustom--LoanAdvanced_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_ziwpt2LWpVT2" style="color: black; text-align: right" title="Loan advanced">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 9pt">Accrued interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_ztc4ENzUcmc2" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">2,504</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--DebtInstrumentIncreaseAccruedInterest_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zN2yzhLaiYej" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">— </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: 1pt; padding-left: 0.25in"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_985_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_z60mvsRQWOig" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">36,271</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_980_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ERCInvestmentsLLCMember_zsEbOl6LsRnd" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 0.25in"> </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 style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; text-align: left; padding-left: 0.25in">Loan advanced by New Journey, LLC</td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_986_ecustom--LoanAdvanced_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zYFQVkcBfsye" style="color: black; text-align: right" title="Loan advanced">47,974</td><td style="color: black; text-align: left"> </td><td style="color: black"> </td> <td style="color: black; text-align: left">$</td><td id="xdx_989_ecustom--LoanAdvanced_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zBOXdbOUnOFa" style="color: black; text-align: right" title="Loan advanced">— </td><td style="color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 0.25in">Accrued interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--DebtInstrumentIncreaseAccruedInterest_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zDVEuRr6W4V2" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">3,262</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--DebtInstrumentIncreaseAccruedInterest_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zkqZcIBV9Smi" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">— </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: 1pt; padding-left: 0.25in"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_988_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zKdxUom2OJCd" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">51,236</td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td><td style="color: black; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; color: black; text-align: left">$</td><td id="xdx_980_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_c20240101__20241231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NewJourneyLLCMember_zc8El4muLzCh" style="border-bottom: Black 1pt solid; color: black; text-align: right" title="Note payable - related parties">— </td><td style="padding-bottom: 1pt; color: black; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 0.25in"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_ecustom--NotePayableRelatedPartyNonCurrent_iI_zUYRuLol03qg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="color: black; font-weight: bold; text-align: left; padding-bottom: 2.5pt; padding-left: 0.25in">Total notes payable – Related party</td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">87,507</td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td><td style="color: black; font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; color: black; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; color: black; font-weight: bold; text-align: left"> </td></tr> </table>

273461 285000 -11539 273461 273461 -8495

35000

8495

26505

-8495 273461 264966

97283

144353

610656

488965

334629

61890

50646

113

1155217

633318

33767

2504

36271

47974

3262

51236

87507

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">19.</td> <td style="width: 96%; text-align: justify">Stockholder’s deficit</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">a.</td> <td style="width: 94%">Common shares</td></tr> </table> Authorized and outstanding The Company has authorized 10,000,000,000 shares with a par value of $0.01 per share. The company has issued 7,726,283,805 and 7,729,053,805 shares of common stock at December 31, 2025 and December 31, 2024, respectively. On July 12, 2024, the Company issued 4,000,000,000 shares of common stock to Mr. Shawn Leon, the company CEO and his spouse, Ms. Eileen Greene, both related parties, for the conversion of $2,000,000 of related party payables, see note 18 above. On November 17, 2024, the Company entered into a subscription agreement with a party related to Shawn Leon, whereby 165,000,000 shares of common stock were subscribed for at $0.0012 per share, for gross proceeds of $198,000. These shares have not been issued yet and the proceeds of $198,000 is recorded as a Share subscription liability until such time as the common shares are issued. On February 18, 2025, the Company cancelled 2,770,000 shares which were acquired by Mr. Leon, the Company’s CEO from several individuals. Mr. Leon cancelled these shares. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">b.</td> <td style="width: 94%">Series A preferred shares</td></tr> </table> Authorized, issued and outstanding The Company has authorized 10,000,000 Series A preferred shares with a par value of $0.01 per share. The company has issued and outstanding 4,765,000 Series A Preferred shares at December 31, 2025 and December 31, 2024, respectively. On September 27, 2024, the Company issued 600,000 shares of Series A Preferred stock to Mr. Shawn Leon for the conversion of $6,000 of related party payables, see note 18 above. On November 17, 2024, 165,000 shares of Series A Preferred stock was sold to a relative of Mr. Leon for gross proceeds of $1,650. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">c.</td> <td style="width: 94%">Series B preferred shares</td></tr> </table> Authorized and outstanding The Company has authorized 400,000 Series B preferred shares with a par value of $1.00 per share. The company has no issued and outstanding Series B Preferred shares at December 31, 2025 and December 31, 2024. <table cellpadding="0" cellspacing="0" style="width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">d.</td> <td style="width: 94%; text-align: justify">Stock options</td></tr> </table> Our board of directors adopted the Greenstone Healthcare Corporation 2013 Stock Option Plan (the “Plan”) to promote our long-term growth and profitability by (i) providing our key directors, officers and employees with incentives to improve stockholder value and contribute to our growth and financial success and (ii) enable us to attract, retain and reward the best available persons for positions of substantial responsibility. A total of 10,000,000 shares of our common stock have been reserved for issuance upon exercise of options granted pursuant to the Plan. The Plan allows us to grant options to our employees, officers and directors and those of our subsidiaries, provided that only our employees and those of our subsidiaries may receive incentive stock options under the Plan. We have no outstanding options at December 31, 2025 under the Plan. <table cellpadding="0" cellspacing="0" style="width: 100%; background-color: white; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">e.</td> <td style="width: 94%; text-align: justify">Warrants</td></tr> </table> All of the warrants have cashless exercise terms whereby in-the-money warrants may be exercised by reducing the number of shares issued in terms of the warrant exercise to offset the proceeds due on the exercise. All of the warrants have price protection features whereby any securities issued subsequent to the date of the warrant issuance date, were issued at a lower price, or have conversion features that are lower than the current exercise price, or were converted at a lower price, or are exercisable at a lower price, to the current warrant exercise price, will result in the exercise price of the warrant being set to the lower issue, conversion or exercise price. A summary of the Company’s warrant activity during the period from January 1, 2024 to December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z4MdRWf4RNk6" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Stockholder's deficit (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td id="xdx_8B7_zQzBtsTEG6mk" style="display: none; padding-left: 9pt; text-indent: -9pt">Schedule of warrant activity</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">No. of shares</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Exercise price per share</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Weighted average exercise price</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%; padding-left: 9pt; text-indent: -9pt">Outstanding as of January 1, 2024</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20241231_zA54A16aHfX8" style="width: 18%; text-align: right" title="Number of share outstanding, Beginning">1,022,376,420</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePriceBeginningTerm_c20240101__20241231__srt--RangeAxis__srt--MaximumMember_zJXpcb3Jj0o1" title="Exercise price per share, Beginning">$0.001 to $0.00205</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zY1O1Ef9USCj" style="width: 15%; text-align: right" title="Weighted average exercise price, Beginning">0.001284</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Granted</td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20241231_zU7GFyCRroF3" style="text-align: right" title="Number of share outstanding, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice_c20240101__20241231_zCK5qjvaJUYb" style="text-align: right" title="Exercise price per share, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zdXdusjkl5H5" style="text-align: right" title="Weighted average exercise price, Granted">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Forfeited/cancelled</td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20241231_z8eK3PyN8G7d" style="text-align: right" title="Number of share outstanding, Forfeited/cancelled">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodExercisePrice_c20240101__20241231_zdWVaOrjInRl" style="text-align: right" title="Exercise price per share, Forfeited/cancelled">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20241231_zQBA8RYlERmd" style="text-align: right" title="Weighted average exercise price, Forfeited/cancelled">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Exercised</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20240101__20241231_zikThRLwCPJ" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share outstanding, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_98F_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodExercisePrice_c20240101__20241231_zBAmTqD305Mf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price per share, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zhQ4nDV51lIa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Outstanding as of December 31, 2024</td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231_zwbJVTRJaXtg" style="text-align: right" title="Number of share outstanding, Beginning">1,022,376,420</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePriceBeginningTerm_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_z3UwA14xETc" title="Exercise price per share, Beginning">$0.001 to $0.00205</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zKQjBIWUy7lh" style="text-align: right" title="Weighted average exercise price, Beginning">0.001284</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Granted</td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250101__20251231_zrtHvtCYCZ05" style="text-align: right" title="Number of share outstanding, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice_c20250101__20251231_zyifVLWDM9If" style="text-align: right" title="Exercise price per share, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zdJtdxAJQkk" style="text-align: right" title="Weighted average exercise price, Granted">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Forfeited/cancelled</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231_zxDIoXGIwUZ6" style="text-align: right" title="Number of share outstanding, Forfeited/cancelled">(145,454,547</td> <td>) </td> <td> </td> <td> </td> <td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodExercisePrice_c20250101__20251231_zYUPnYJ9e7P" style="text-align: right" title="Exercise price per share, Forfeited/cancelled">(0.00205</td> <td>) </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231_zKKjeuaQTdGl" style="text-align: right" title="Weighted average exercise price, Forfeited/cancelled">0.00205</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Exercised</td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250101__20251231_zmYkXfW25AU2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share outstanding, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodExercisePrice_c20250101__20251231_zywE9pNhwhEc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price per share, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zSi6MR6tawf5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Outstanding as of December 31, 2025</td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231_zp0OuvQhfLJ4" style="border-bottom: Black 4.5pt double; text-align: right" title="Number of share outstanding, Ending">876,921,873</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePriceEndingTerm_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zBDxr5INlYXi" title="Exercise price per share, Ending">$0.001 to $0.00205</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_zDEqgRFlLdZ9" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted average exercise price, Ending">0.001157</td> <td> </td></tr> </table> The following table summarizes information about warrants outstanding at December 31, 2025: <table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zg81K08y3bsk" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Stockholders deficit (Details 1)"> <tr style="vertical-align: bottom"> <td id="xdx_8BE_zNjc6DAxEnre" style="display: none">Schedule of warrants outstanding</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td colspan="10" style="border-bottom: black 1pt solid; text-align: center">Warrants outstanding</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">Warrants exercisable</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid">Exercise price</td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">No. of shares</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Weighted average remaining years</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Weighted average exercise price</td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">No. of shares</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Weighted average exercise price</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 13%">$0.001000</td> <td style="width: 6%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_znewOmDybbl2" title="Number of Warrants">745,810,761</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><span id="xdx_906_ecustom--WeightedAverageRemainingLifeInYears_dtY_c20250101__20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zS8zJ7vy19n6" title="Weighted average remaining years">1.50</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zXflxVA1p7y6" style="width: 5%; text-align: right" title="Weighted average exercise price">0.001000 </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zJqOodaQzGma" title="Number of shares, Warrants exercisable">745,810,761</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zyrzeUzS8ewh" style="width: 18%; text-align: right" title="Weighted average exercise price, Warrants exercisable">0.001000 </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>$0.002050</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zBOWpOCqkZZ3" title="Number of Warrants">131,111,112</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_905_ecustom--WeightedAverageRemainingLifeInYears_dtY_c20250101__20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zM2Z6khGZEab" title="Weighted average remaining years">0.10</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zK2v9zJRpImh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price">0.002050 </td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zF7miXMauNd4" title="Number of shares, Warrants exercisable">131,111,112</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zKuy69wriIR6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Warrants exercisable">0.002050 </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zeuj55Q3s97h" title="Number of Warrants">876,921,873</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_901_ecustom--WeightedAverageRemainingLifeInYears_dtY_c20250101__20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zLnZESu5wlRj" title="Weighted average remaining years">1.29</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zrcAdl3JfLCk" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted average exercise price">0.001157</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_z9o3MX4YhW43" title="Number of shares, Warrants exercisable">876,921,873</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zZXybptEDsXk" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted average exercise price, Warrants exercisable">0.001157</td> <td> </td></tr> </table> All of the warrants outstanding at December 31, 2025 are vested. The warrants outstanding at December 31, 2025 have an intrinsic value of $0.

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z4MdRWf4RNk6" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Stockholder's deficit (Details)"> <tr style="vertical-align: bottom; background-color: white"> <td id="xdx_8B7_zQzBtsTEG6mk" style="display: none; padding-left: 9pt; text-indent: -9pt">Schedule of warrant activity</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">No. of shares</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Exercise price per share</td> <td> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Weighted average exercise price</td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 44%; padding-left: 9pt; text-indent: -9pt">Outstanding as of January 1, 2024</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20240101__20241231_zA54A16aHfX8" style="width: 18%; text-align: right" title="Number of share outstanding, Beginning">1,022,376,420</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right"><span id="xdx_908_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePriceBeginningTerm_c20240101__20241231__srt--RangeAxis__srt--MaximumMember_zJXpcb3Jj0o1" title="Exercise price per share, Beginning">$0.001 to $0.00205</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20240101__20241231_zY1O1Ef9USCj" style="width: 15%; text-align: right" title="Weighted average exercise price, Beginning">0.001284</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Granted</td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20240101__20241231_zU7GFyCRroF3" style="text-align: right" title="Number of share outstanding, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_98E_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice_c20240101__20241231_zCK5qjvaJUYb" style="text-align: right" title="Exercise price per share, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zdXdusjkl5H5" style="text-align: right" title="Weighted average exercise price, Granted">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Forfeited/cancelled</td> <td> </td> <td> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20240101__20241231_z8eK3PyN8G7d" style="text-align: right" title="Number of share outstanding, Forfeited/cancelled">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_986_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodExercisePrice_c20240101__20241231_zdWVaOrjInRl" style="text-align: right" title="Exercise price per share, Forfeited/cancelled">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20240101__20241231_zQBA8RYlERmd" style="text-align: right" title="Weighted average exercise price, Forfeited/cancelled">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Exercised</td> <td> </td> <td style="border-bottom: black 1pt solid"> </td> <td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20240101__20241231_zikThRLwCPJ" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share outstanding, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_98F_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodExercisePrice_c20240101__20241231_zBAmTqD305Mf" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price per share, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20240101__20241231_zhQ4nDV51lIa" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Outstanding as of December 31, 2024</td> <td> </td> <td> </td> <td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_c20250101__20251231_zwbJVTRJaXtg" style="text-align: right" title="Number of share outstanding, Beginning">1,022,376,420</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"><span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePriceBeginningTerm_c20250101__20251231__srt--RangeAxis__srt--MaximumMember_z3UwA14xETc" title="Exercise price per share, Beginning">$0.001 to $0.00205</td> <td> </td> <td> </td> <td>$</td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_c20250101__20251231_zKQjBIWUy7lh" style="text-align: right" title="Weighted average exercise price, Beginning">0.001284</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Granted</td> <td> </td> <td> </td> <td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250101__20251231_zrtHvtCYCZ05" style="text-align: right" title="Number of share outstanding, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_981_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodExercisePrice_c20250101__20251231_zyifVLWDM9If" style="text-align: right" title="Exercise price per share, Granted">–</td> <td> </td> <td> </td> <td> </td> <td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zdJtdxAJQkk" style="text-align: right" title="Weighted average exercise price, Granted">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Forfeited/cancelled</td> <td> </td> <td> </td> <td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_di_c20250101__20251231_zxDIoXGIwUZ6" style="text-align: right" title="Number of share outstanding, Forfeited/cancelled">(145,454,547</td> <td>) </td> <td> </td> <td> </td> <td id="xdx_983_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodExercisePrice_c20250101__20251231_zYUPnYJ9e7P" style="text-align: right" title="Exercise price per share, Forfeited/cancelled">(0.00205</td> <td>) </td> <td> </td> <td> </td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_c20250101__20251231_zKKjeuaQTdGl" style="text-align: right" title="Weighted average exercise price, Forfeited/cancelled">0.00205</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="padding-left: 9pt; text-indent: -9pt">Exercised</td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_c20250101__20251231_zmYkXfW25AU2" style="border-bottom: Black 1.5pt solid; text-align: right" title="Number of share outstanding, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_985_ecustom--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodExercisePrice_c20250101__20251231_zywE9pNhwhEc" style="border-bottom: Black 1.5pt solid; text-align: right" title="Exercise price per share, Exercised">–</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_c20250101__20251231_zSi6MR6tawf5" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Exercised">–</td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-left: 9pt; text-indent: -9pt">Outstanding as of December 31, 2025</td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_c20250101__20251231_zp0OuvQhfLJ4" style="border-bottom: Black 4.5pt double; text-align: right" title="Number of share outstanding, Ending">876,921,873</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_901_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingExercisePriceEndingTerm_c20250101__20251231__srt--RangeAxis__srt--MinimumMember_zBDxr5INlYXi" title="Exercise price per share, Ending">$0.001 to $0.00205</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_c20250101__20251231_zDEqgRFlLdZ9" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted average exercise price, Ending">0.001157</td> <td> </td></tr> </table>

1022376420

$0.001 to $0.00205

0.001284

1022376420

$0.001 to $0.00205

0.001284

145454547

-0.00205

0.00205

876921873

$0.001 to $0.00205

0.001157

<table cellpadding="0" cellspacing="0" id="xdx_883_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zg81K08y3bsk" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Stockholders deficit (Details 1)"> <tr style="vertical-align: bottom"> <td id="xdx_8BE_zNjc6DAxEnre" style="display: none">Schedule of warrants outstanding</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-left: 9pt"> </td> <td> </td> <td> </td> <td colspan="10" style="border-bottom: black 1pt solid; text-align: center">Warrants outstanding</td> <td> </td> <td> </td> <td colspan="6" style="border-bottom: black 1pt solid; text-align: center">Warrants exercisable</td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: black 1pt solid">Exercise price</td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td style="border-bottom: black 1pt solid; text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">No. of shares</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Weighted average remaining years</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Weighted average exercise price</td> <td style="text-align: center"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">No. of shares</td> <td style="text-align: center"> </td> <td style="text-align: center"> </td> <td colspan="2" style="border-bottom: black 1pt solid">Weighted average exercise price</td> <td style="text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 13%">$0.001000</td> <td style="width: 6%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 14%; text-align: right"><span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_znewOmDybbl2" title="Number of Warrants">745,810,761</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 16%; text-align: right"><span id="xdx_906_ecustom--WeightedAverageRemainingLifeInYears_dtY_c20250101__20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zS8zJ7vy19n6" title="Weighted average remaining years">1.50</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zXflxVA1p7y6" style="width: 5%; text-align: right" title="Weighted average exercise price">0.001000 </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right"><span id="xdx_907_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zJqOodaQzGma" title="Number of shares, Warrants exercisable">745,810,761</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 1%">$</td> <td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice1Member_zyrzeUzS8ewh" style="width: 18%; text-align: right" title="Weighted average exercise price, Warrants exercisable">0.001000 </td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom"> <td>$0.002050</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zBOWpOCqkZZ3" title="Number of Warrants">131,111,112</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_905_ecustom--WeightedAverageRemainingLifeInYears_dtY_c20250101__20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zM2Z6khGZEab" title="Weighted average remaining years">0.10</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zK2v9zJRpImh" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price">0.002050 </td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right"><span id="xdx_90F_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zF7miXMauNd4" title="Number of shares, Warrants exercisable">131,111,112</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePrice2Member_zKuy69wriIR6" style="border-bottom: Black 1.5pt solid; text-align: right" title="Weighted average exercise price, Warrants exercisable">0.002050 </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td> </td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zeuj55Q3s97h" title="Number of Warrants">876,921,873</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_901_ecustom--WeightedAverageRemainingLifeInYears_dtY_c20250101__20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zLnZESu5wlRj" title="Weighted average remaining years">1.29</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zrcAdl3JfLCk" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted average exercise price">0.001157</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double"> </td> <td style="border-bottom: Black 4.5pt double; text-align: right"><span id="xdx_90E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableNumber_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_z9o3MX4YhW43" title="Number of shares, Warrants exercisable">876,921,873</td> <td> </td> <td> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td id="xdx_983_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardWarrantsExercisableWeightedAverageExercisePrice_iI_c20251231__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceMember_zZXybptEDsXk" style="border-bottom: Black 4.5pt double; text-align: right" title="Weighted average exercise price, Warrants exercisable">0.001157</td> <td> </td></tr> </table>

745810761

P1Y6M

0.001000

745810761 0.001000

131111112

P0Y1M6D

0.002050

131111112 0.002050

876921873

P1Y3M14D

0.001157

876921873 0.001157

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">20.</td> <td style="width: 96%; text-align: justify">Segment information</td></tr> </table> The Company provides rehabilitation services to customers in the U.S. These services are provided to customers at its Evernia, Addiction Recovery Institute of America facility located in Florida and its Addiction Recovery Institute of America, located in Kentucky. These facilities are regarded as one reporting segment. The Company’s CODM reviews financial information presented and decides how to allocate resources based on net operating income (loss). Net income (loss) is used for evaluating financial performance. Significant segment expenses include Salaries and wages, rent expense, professional fees, management fees, food expenses, marketing and advertising expenses, insurance expenses and depreciation and amortization expenses. Other operating expenses include all remaining costs necessary to operate our business, which primarily include other administrative expenses. The following table presents the significant segment expenses and other segment items regularly reviewed by our CODM. The segment operating results of the one reportable segment for the year ended December 31, 2025 and 2024 is disclosed as follows: <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Segment information (Details)"> <tr style="vertical-align: bottom"> <td style="width: 69%; padding-bottom: 1pt"> </td> <td style="width: 4%; padding-bottom: 1pt"> </td> <td style="border-bottom: black 1pt solid; width: 1%"> </td> <td style="border-bottom: black 1pt solid; width: 26%; text-align: center">Detox and rehab Services</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zfjaNIh6wK27" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment information (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B7_zxxU2zS0eFKg" style="display: none; text-align: left; padding-left: 10pt">Schedule of segment information</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--DetoxAndRehabServicesMember_zfz356UNRYN3" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--DetoxAndRehabServicesMember_zxqtSRkUvswl" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40C_eus-gaap--Revenues_zn8sOVdK1Gk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; font-weight: bold; padding-bottom: 1pt">Revenues</td><td style="width: 8%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; font-weight: bold; text-align: right">18,764,817</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 8%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; font-weight: bold; text-align: right">6,017,204</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_eus-gaap--SalariesAndWages_pp0p0_z2bC74j0KLri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Salaries and wages</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,547,395</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,072,654</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PaymentsForRents_pp0p0_zL8qC7KiiFG1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Rent expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfessionalFees_pp0p0_zXoBO6ehzZTj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,597,072</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">955,801</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ClientRelatedExpenses_pp0p0_zad1ibEARYAc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Client related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,452,637</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">499,430</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--MarketingAndAdvertisingExpense_zsHqOzplJlqd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Marketing and advertising expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">596,993</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371,229</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GeneralInsuranceExpense_zyOd1vGeufS5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Insurance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">470,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,357</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--PropertyExpenses_zqk2NiflQjUi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Property expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">928,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">238,422</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ManagementFees_zyLJxCuKQvb6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Management fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</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_404_eus-gaap--OtherOperatingIncomeExpenseNet_pp0p0_z4yzvl7EtsO2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Other operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">486,868</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DepreciationAndAmortization_pp0p0_z67qESj4LPs5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Depreciation and amortization</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">812,279</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">466,952</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_pp0p0_zbtO8ThW9FX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">19,024,952</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">7,350,333</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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--OperatingIncomeLoss_pp0p0_zb1kquXwBYJc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(260,135</td><td style="font-weight: bold; text-align: left">) </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,333,129</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zl3yfIe1EhOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Other Income (expense)</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--OtherNonoperatingIncome_i01_pp0p0_zltxZgWsvODd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,107</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherNonoperatingExpense_i01N_pp0p0_di_z0ST3owlPMd1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Other expense</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">(1,160</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--InterestIncomeOther_i01_pp0p0_z4PZU3VvXCff" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,884</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,292</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestExpenseDebtExcludingAmortization_i01N_pp0p0_di_zcNZ3rEvUb3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,388,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(565,343</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--AmortizationOfDebtDiscountPremium_i01_pp0p0_zT5odYqqqw3e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(616,072</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(416,120</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--ForeignExchangeMovements_i01N_pp0p0_di_zKDKiUI1fRT3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Foreign exchange movements</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">(36,023</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">37,523</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--NetLossBeforeIncomeTaxes_pp0p0_zeBtZJm1E3bd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss before income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,230,313</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,165,937</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_886_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zfjaNIh6wK27" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Segment information (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B7_zxxU2zS0eFKg" style="display: none; text-align: left; padding-left: 10pt">Schedule of segment information</td><td> </td> <td style="text-align: left"> </td><td id="xdx_494_20250101__20251231__us-gaap--StatementBusinessSegmentsAxis__custom--DetoxAndRehabServicesMember_zfz356UNRYN3" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_490_20240101__20241231__us-gaap--StatementBusinessSegmentsAxis__custom--DetoxAndRehabServicesMember_zxqtSRkUvswl" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_40C_eus-gaap--Revenues_zn8sOVdK1Gk9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; font-weight: bold; padding-bottom: 1pt">Revenues</td><td style="width: 8%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; font-weight: bold; text-align: right">18,764,817</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 8%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 12%; font-weight: bold; text-align: right">6,017,204</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_eus-gaap--SalariesAndWages_pp0p0_z2bC74j0KLri" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Salaries and wages</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,547,395</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,072,654</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_ecustom--PaymentsForRents_pp0p0_zL8qC7KiiFG1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Rent expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,013,306</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,304,127</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--ProfessionalFees_pp0p0_zXoBO6ehzZTj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,597,072</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">955,801</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--ClientRelatedExpenses_pp0p0_zad1ibEARYAc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Client related expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,452,637</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">499,430</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--MarketingAndAdvertisingExpense_zsHqOzplJlqd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Marketing and advertising expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">596,993</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">371,229</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--GeneralInsuranceExpense_zyOd1vGeufS5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Insurance expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">470,235</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">146,357</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_ecustom--PropertyExpenses_zqk2NiflQjUi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Property expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">928,167</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">238,422</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_ecustom--ManagementFees_zyLJxCuKQvb6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Management fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">120,000</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_404_eus-gaap--OtherOperatingIncomeExpenseNet_pp0p0_z4yzvl7EtsO2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Other operating expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">486,868</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">295,361</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DepreciationAndAmortization_pp0p0_z67qESj4LPs5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Depreciation and amortization</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">812,279</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">466,952</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OperatingExpenses_pp0p0_zbtO8ThW9FX8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total operating expenses</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">19,024,952</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">7,350,333</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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--OperatingIncomeLoss_pp0p0_zb1kquXwBYJc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Operating income (loss)</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(260,135</td><td style="font-weight: bold; text-align: left">) </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold; text-align: right">(1,333,129</td><td style="font-weight: bold; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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_eus-gaap--OtherNonoperatingIncomeExpenseAbstract_iB_zl3yfIe1EhOi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left">Other Income (expense)</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--OtherNonoperatingIncome_i01_pp0p0_zltxZgWsvODd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">66,107</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">110,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--OtherNonoperatingExpense_i01N_pp0p0_di_z0ST3owlPMd1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Other expense</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">(1,160</td><td style="text-align: left">)</td></tr> <tr id="xdx_409_eus-gaap--InterestIncomeOther_i01_pp0p0_z4PZU3VvXCff" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Interest income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,884</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,292</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--InterestExpenseDebtExcludingAmortization_i01N_pp0p0_di_zcNZ3rEvUb3l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-left: 10pt">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,388,074</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(565,343</td><td style="text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--AmortizationOfDebtDiscountPremium_i01_pp0p0_zT5odYqqqw3e" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Amortization of debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(616,072</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(416,120</td><td style="text-align: left">)</td></tr> <tr id="xdx_406_ecustom--ForeignExchangeMovements_i01N_pp0p0_di_zKDKiUI1fRT3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Foreign exchange movements</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">(36,023</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">37,523</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_409_ecustom--NetLossBeforeIncomeTaxes_pp0p0_zeBtZJm1E3bd" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Net loss before income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,230,313</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(2,165,937</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

18764817

6017204

9547395

3072654

3013306 1304127

1597072

955801

1452637 499430

596993

371229

470235

146357

928167 238422 120000

486868

295361

812279

466952

19024952

7350333

-260135

-1333129

66107

110000

1160

3884

2292

1388074

565343

-616072

-416120

36023 -37523 -2230313 -2165937

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">21.</td> <td style="width: 96%; text-align: justify">Net (loss) income per common share</td></tr> </table> For the years ended December 31, 2025 and 2024, the following warrants exercisable for shares and convertible securities convertible into a number of shares were excluded from the computation of diluted net loss per share as the results would have been anti-dilutive. <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfEarningsPerShareDilutedByCommonClassTextBlock_zbKyWScXlkx9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Net (loss) income per common share (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B3_zt6Z9zaYK2Q7" style="display: none; text-align: left">Schedule of diluted net income (loss) per common share</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 style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Shares issuable upon exercise of warrants</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">876,921,873</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,022,376,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Shares issuable on conversion of convertible notes</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">130,016,092</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">180,960,977</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"> </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">1,006,937,965</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">1,203,337,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--ScheduleOfEarningsPerShareDilutedByCommonClassTextBlock_zbKyWScXlkx9" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Net (loss) income per common share (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_8B3_zt6Z9zaYK2Q7" style="display: none; text-align: left">Schedule of diluted net income (loss) per common share</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 style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Shares issuable upon exercise of warrants</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">876,921,873</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 12%; text-align: right">1,022,376,420</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Shares issuable on conversion of convertible notes</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">130,016,092</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">180,960,977</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"> </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">1,006,937,965</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">1,203,337,397</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

876921873

1022376420

130016092

180960977

1006937965

1203337397

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">22.</td> <td style="width: 96%; text-align: justify">Commitments and contingencies</td></tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">a.</td> <td style="width: 94%; text-align: justify">Options granted to purchase shares in ATHI</td></tr> </table> On July 12, 2020, the Company entered into a five-year option agreement with Leonite Capital LLC (“Leonite”) and other investors (collectively the “Transferees”). The Company agreed to sell to Leonite a portion of the total outstanding shares of ATHI from the shares of ATHI held by the company. The Company provided Leonite an option to purchase 4,000,000 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $400), based on the advances that Leonite made to the Company totaling $396,000. Leonite shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by Leonite to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. On September 14, 2020, the Company entered into a five-year option agreement with Ed Blasiak (“Blasiak”) whereby the Company agreed to sell to Blasiak a portion of the total outstanding shares of ATHI. The Company provided Blasiak an option to purchase 571,428 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $57), based on the advances that Blasiak made to the Company totaling $50,000. Blasiak shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by Blasiak to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. On October 29, 2020, the Company entered into a five-year option agreement with First Fire whereby the Company agreed to sell to First Fire a portion of the total outstanding shares of ATHI. The Company provided First Fire an option to purchase 1,428,571 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that First Fire made to the Company totaling $120,000. First Fire shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by First Fire to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. On October 29, 2020, the Company entered into a five-year option agreement entered into with Bauman, so that the Company agreed to sell to Bauman a portion of the total outstanding shares of ATHI. The Company provided Bauman an option to purchase 1,428,571 shares of ATHI from the Company for a purchase consideration of $0.0001 per share (a total consideration of $143), based on the advances that Bauman made to the Company totaling $120,000. Bauman shall share in all distributions by ATHI to the Company, on an as exercised basis, equal to the advances made by Bauman to the Company, thereafter the option will be reduced to 50% of the shares exercisable under the option. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="width: 3%">b.</td> <td style="width: 94%; text-align: justify">Other</td></tr> </table> The Company has principal and interest payment commitments under the Convertible notes disclosed under Note 13 above. Conversion of these notes are at the option of the investor, if not converted these notes may need to be repaid. From time to time, the Company and its subsidiaries enter into legal disputes in the ordinary course of business. The Company believes there are no material legal or administrative matters pending that are likely to have, individually or in the aggregate, a material adverse effect on its business or results of operations.

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">23.</td> <td style="width: 96%; text-align: justify">Income taxes</td></tr> </table> The Company is current with its U.S. and Canadian income tax filings through December 31, 2021. Tax returns for the years ended December 31, 2022, 2023, 2024, and 2025 have not yet been filed. The Company’s operations are based in the US and currently enacted tax laws in the US are used in the calculation of income taxes. Federal Income Tax - United States On December 22, 2017, the Tax Cuts and Jobs Act (the TCJA), which significantly modified U.S. corporate income tax law, was signed into law by President Trump. The TCJA contains significant changes to corporate income taxes, including but not limited to the reduction of the corporate income tax rate from a top marginal rate of 35% to a flat rate of 21%, limitation of the tax deduction for interest expense to 30% of earnings (except for certain small businesses), limitation of the deduction for net operating losses to 80% of current year taxable income and generally eliminating net operating loss carrybacks, allowing net operating losses to carryforward without expiration, one-time taxation of offshore earnings at reduced rates regardless of whether they are repatriated, elimination of U.S. tax on foreign earnings (subject to certain important exceptions), immediate deductions for certain new investments instead of deductions for depreciation expense over time, and modifying or repealing many business deductions and credits (including changes to the orphan drug tax credit and changes to the deductibility of research and experimental expenditures that will be effective in the future). Notwithstanding the reduction in the corporate income tax rate, the overall impact of the new federal tax law is uncertain, including to what extent various states will conform to the newly enacted federal tax law. Income taxes are computed using the asset and liability method. Under the asset and liability method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and tax bases of assets and liabilities and are measured using the currently enacted tax rates and laws. A full valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not expected to be realized. It is the Company’s policy to classify interest and penalties on income taxes as interest expense or penalties expense. As of December 31, 2025 and 2024, there have been no interest or penalties incurred on income taxes. The provision for income taxes consists of the following: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zcnEaqkS6OWd" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Income taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Schedule of provision for income taxes</td> <td> </td> <td> </td> <td id="xdx_496_20250101__20251231_zycXJqegjZpf" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20240101__20241231_z5807agAWcz5" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Year ended December 31, 2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Year ended December 31, 2024</td></tr> <tr id="xdx_40A_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zNQKt7xpjSEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Current</td> <td style="width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzU5P_zK3ewL5tx7Hb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzU5P_zjWCPJzu7fpe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 9pt">State</td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td> </td></tr> <tr id="xdx_409_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzU5P_maITEBz7sk_zccrETrNFBI" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Current, Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zojKV4amD2Ok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Deferred</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBznrz_zRxR5MTZhyc5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">42,520</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBznrz_zdO4ZOFrYtAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 9pt">State</td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">10,124</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBznrz_maITEBz7sk_z722XSLFASdf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Deferred, Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">52,644</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_mtITEBz7sk_z73GeqIHVEX2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Tax Benefit</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">52,644</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The income tax provision/ (benefit) is different from that which would be obtained by applying the statutory Federal income tax rate of 21% and applicable state tax rates of 5.5% for Florida and 5.0% for Kentucky, to income before income tax expense. The items causing this difference for the years ended December 31, 2025 and 2024 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z4mxdOBFmwv3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income taxes (Details 1)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of items causing deference </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250101__20251231_zMRB9JFCJrn3" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20240101__20241231_zi1R9X3MZbsb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_zIn6njhyGKsg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Taxation credit (charge) at the federal and state statutory rate</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">468,366</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">454,847</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_zFagDsPtb7rc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,564</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_zAmAvgX5JVK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prior year over provision</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_ecustom--DeferredTaxLiabilityOnPurchasePriceAccounting_zlmVPo63jKf8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deferred tax liability on purchase price accounting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,644</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_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_zav0bZUAdB22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prior year net operating loss true up</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,940</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_406_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zuqNGgpAxKHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</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">(626,870</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">(534,124</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zdmzmV6UDQnl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"> Net tax benefit (expense)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">52,644</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table> Deferred income taxes reflect the net tax effect of temporary differences between the carrying amount of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of deferred tax assets and liabilities at December 31, 2025 and 2024 are as follows: <table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zS0y25dC8hxl" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Income taxes (Details 2)"> <tr style="vertical-align: bottom; background-color: white"> <td>Schedule of components of deferred tax assets and liabilities</td> <td> </td> <td> </td> <td id="xdx_491_20251231_zvsta050hAif" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20231231_z4aNJcX1Izlb" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iNI_di_zmchbpLa7Z27" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">Property and equipment</td> <td style="width: 8%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">(240,506</td> <td style="width: 1%">)</td> <td style="width: 8%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">(121,881</td> <td style="width: 1%">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_zdbzupFgiUi" style="vertical-align: bottom; background-color: white"> <td>Intangible assets</td> <td> </td> <td> </td> <td style="text-align: right">286,713</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">221,352</td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_z14OGer7WOw6" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Net operating losses</td> <td> </td> <td> </td> <td style="text-align: right">7,158,362</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">6,620,694</td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsOther_iI_zP1I44vehVOj" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Other</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">225,831</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">83,365</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_ecustom--GrossDeferredIncomeTaxAssetsLiabilities_iI_zXbFxUqfBfDe" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Gross deferred income tax assets (liabilities)</td> <td> </td> <td> </td> <td style="text-align: right">7,430,400</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">6,803,530</td> <td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zEoyPHNnIS83" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Valuation allowance</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(7,430,400</td> <td style="padding-bottom: 1pt">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(6,803,530</td> <td style="padding-bottom: 1pt">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iI_zi8zLleW8qcb" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Deferred tax assets, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxLiabilityOnAcquiredIntangibleAssets_iI_z2fFF2goeZ91" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Deferred tax liability on acquired intangible assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">726,317</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_z6HFJtUuvNC2" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Deferred tax liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">726,317</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> The Company has established a valuation allowance against its gross deferred tax assets sufficient to bring its net deferred tax assets to zero due to the uncertainty surrounding the realization of such assets. Management has determined it is more likely than not that the net deferred tax assets are not realizable due to the Company’s historical loss position. The valuation allowance for the year ended December 31, 2025 increased by a total of $626,870. As of December 31, 2025, the prior four tax years remain open for examination by the federal or state regulatory agencies for purposes of an audit for tax purposes. As of December 31, 2025, the Company had available for income tax purposes approximately $33.3 million in federal and $4.6 million in state net operating loss carry forwards, which may be available to offset future taxable income. $8.1 million of the net operating losses will begin to expire in 2034 and $25.2 million has an indefinite life. Due to the uncertainty of the utilization and recoverability of the loss carryforwards and other deferred tax assets, Management has determined a full valuation allowance for the deferred tax assets since it is more likely than not that the deferred tax assets will not be realizable. Pursuant to the Internal Revenue Code of 1986, as amended (“IRC”), §382, the Company’s ability to use its net operating loss carry forwards to offset future taxable income is limited if the Company experiences a cumulative change in ownership of more than 50% within a three-year period.

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_zcnEaqkS6OWd" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Income taxes (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Schedule of provision for income taxes</td> <td> </td> <td> </td> <td id="xdx_496_20250101__20251231_zycXJqegjZpf" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49C_20240101__20241231_z5807agAWcz5" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Year ended December 31, 2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">Year ended December 31, 2024</td></tr> <tr id="xdx_40A_eus-gaap--CurrentIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zNQKt7xpjSEk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%">Current</td> <td style="width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td> <td style="width: 8%"> </td> <td style="width: 1%"> </td> <td style="width: 12%; text-align: right"> </td> <td style="width: 1%"> </td></tr> <tr id="xdx_404_eus-gaap--CurrentFederalTaxExpenseBenefit_maCITEBzU5P_zK3ewL5tx7Hb" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td></tr> <tr id="xdx_40F_eus-gaap--CurrentStateAndLocalTaxExpenseBenefit_maCITEBzU5P_zjWCPJzu7fpe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 9pt">State</td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td> </td></tr> <tr id="xdx_409_eus-gaap--CurrentIncomeTaxExpenseBenefit_iT_mtCITEBzU5P_maITEBz7sk_zccrETrNFBI" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Current, Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_401_eus-gaap--DeferredIncomeTaxExpenseBenefitContinuingOperationsAbstract_iB_zojKV4amD2Ok" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Deferred</td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td> <td> </td> <td> </td> <td style="text-align: right"> </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--DeferredFederalIncomeTaxExpenseBenefit_maDITEBznrz_zRxR5MTZhyc5" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 9pt">Federal</td> <td> </td> <td>$</td> <td style="text-align: right">42,520</td> <td> </td> <td> </td> <td>$</td> <td style="text-align: right">— </td> <td> </td></tr> <tr id="xdx_404_eus-gaap--DeferredStateAndLocalIncomeTaxExpenseBenefit_maDITEBznrz_zdO4ZOFrYtAk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 9pt">State</td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">10,124</td> <td> </td> <td> </td> <td style="border-bottom: Black 1.5pt solid"> </td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td> </td></tr> <tr id="xdx_403_eus-gaap--DeferredIncomeTaxExpenseBenefit_iT_mtDITEBznrz_maITEBz7sk_z722XSLFASdf" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Deferred, Total</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">52,644</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1.5pt solid">$</td> <td style="border-bottom: Black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iNT_di_mtITEBz7sk_z73GeqIHVEX2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Tax Benefit</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">52,644</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

42520

10124

52644

-52644

0.21

0.055

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_z4mxdOBFmwv3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Income taxes (Details 1)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of items causing deference </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20250101__20251231_zMRB9JFCJrn3" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_493_20240101__20241231_zi1R9X3MZbsb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2025</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_zIn6njhyGKsg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 56%; text-align: left">Taxation credit (charge) at the federal and state statutory rate</td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">468,366</td><td style="width: 1%; text-align: left"> </td><td style="width: 8%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">454,847</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationStateAndLocalIncomeTaxes_zFagDsPtb7rc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">State taxation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">141,564</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,277</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationPriorYearIncomeTaxes_zAmAvgX5JVK8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prior year over provision</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_ecustom--DeferredTaxLiabilityOnPurchasePriceAccounting_zlmVPo63jKf8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deferred tax liability on purchase price accounting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">52,644</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_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_zav0bZUAdB22" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Prior year net operating loss true up</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">16,940</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_406_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_zuqNGgpAxKHe" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Valuation allowance</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">(626,870</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">(534,124</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zdmzmV6UDQnl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"> Net tax benefit (expense)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">52,644</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">— </td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td></tr> </table>

468366

454847

141564

79277

52644

16940

-626870

-534124

-52644

<table cellpadding="0" cellspacing="0" id="xdx_889_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zS0y25dC8hxl" style="width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Income taxes (Details 2)"> <tr style="vertical-align: bottom; background-color: white"> <td>Schedule of components of deferred tax assets and liabilities</td> <td> </td> <td> </td> <td id="xdx_491_20251231_zvsta050hAif" style="text-align: center"> </td> <td> </td> <td> </td> <td> </td> <td id="xdx_49E_20231231_z4aNJcX1Izlb" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td> </td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center">December 31, 2024</td></tr> <tr style="vertical-align: bottom"> <td> </td> <td> </td> <td colspan="3" style="text-align: right"> </td> <td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iNI_di_zmchbpLa7Z27" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="width: 58%">Property and equipment</td> <td style="width: 8%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">(240,506</td> <td style="width: 1%">)</td> <td style="width: 8%"> </td> <td style="width: 1%">$</td> <td style="width: 11%; text-align: right">(121,881</td> <td style="width: 1%">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsGoodwillAndIntangibleAssets_iI_zdbzupFgiUi" style="vertical-align: bottom; background-color: white"> <td>Intangible assets</td> <td> </td> <td> </td> <td style="text-align: right">286,713</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">221,352</td> <td> </td></tr> <tr id="xdx_40D_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_z14OGer7WOw6" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Net operating losses</td> <td> </td> <td> </td> <td style="text-align: right">7,158,362</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">6,620,694</td> <td> </td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsOther_iI_zP1I44vehVOj" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt; text-align: justify">Other</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">225,831</td> <td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">83,365</td> <td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_406_ecustom--GrossDeferredIncomeTaxAssetsLiabilities_iI_zXbFxUqfBfDe" style="vertical-align: bottom; background-color: #CCEEFF"> <td>Gross deferred income tax assets (liabilities)</td> <td> </td> <td> </td> <td style="text-align: right">7,430,400</td> <td> </td> <td> </td> <td> </td> <td style="text-align: right">6,803,530</td> <td> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_zEoyPHNnIS83" style="vertical-align: bottom; background-color: white"> <td style="padding-bottom: 1pt">Valuation allowance</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(7,430,400</td> <td style="padding-bottom: 1pt">)</td> <td style="padding-bottom: 1pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">(6,803,530</td> <td style="padding-bottom: 1pt">)</td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsNet_iI_zi8zLleW8qcb" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Deferred tax assets, net</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid">$</td> <td style="border-bottom: black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td> </td> <td style="text-align: right"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr id="xdx_408_ecustom--DeferredTaxLiabilityOnAcquiredIntangibleAssets_iI_z2fFF2goeZ91" style="vertical-align: bottom; background-color: #CCEEFF"> <td style="padding-bottom: 2.5pt">Deferred tax liability on acquired intangible assets</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">726,317</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: black 1.5pt solid"> </td> <td style="border-bottom: black 1.5pt solid; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iI_z6HFJtUuvNC2" style="vertical-align: bottom"> <td style="padding-bottom: 2.5pt">Deferred tax liabilities</td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">726,317</td> <td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 4.5pt double">$</td> <td style="border-bottom: Black 4.5pt double; text-align: right">— </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

240506

121881

286713

221352

7158362

6620694

225831

83365

7430400 6803530

7430400

6803530

726317

626870

As of December 31, 2025, the Company had available for income tax purposes approximately $33.3 million in federal and $4.6 million in state net operating loss carry forwards, which may be available to offset future taxable income. $8.1 million of the net operating losses will begin to expire in 2034 and $25.2 million has an indefinite life.

<table cellpadding="0" cellspacing="0" style="width: 100%"> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 3%">24.</td> <td style="width: 96%; text-align: justify">Subsequent events</td></tr> </table> Bank funding On January 8, 2026, the Company, through its subsidiary Evernia, entered into a $1,600,000 loan and security agreement with a bank to repay certain liabilities of the Company, the loan is guaranteed by the Company and the Company’s CEO, Mr. Leon. The maturity date of the loan is January 8, 2031and bears interest at a fixed rate of 7.75%, unless the loan is in default whereby the default rate of prime plus 6% or 12%, whichever is the greater, will apply. The loan is repayable in monthly instalment of $24,750 commencing on February 8, 2026, with a balloon payment at maturity of the remaining principal and interest thereon. Certain expenses were deducted off the proceeds resulting in a net proceeds of $1,583,404. The proceeds were used to repay the Mirage Realty, LLC, short term note, related party balances to Shawn Leon and Eileen Greene and for general working capital purposes. Replacement of promissory note Effective February 1, 2026, the company entered into a new promissory note agreement replacing the previous promissory note due on the acquisition of the minority interest of ATHI. The promissory note is for $220,000, resulting in a reduction in the liability of $15,000 and is repayable in monthly instalment of $20,000 commencing on February 16, 2026 and for the ten months thereafter. The promissory note bears no interest unless the note is not repaid by the due date of January 16, 2027, then interest will accrue at a maximum rate allowed in Florida or 18% per annum. The original promissory note holder agreed that all obligations due to him under the original promissory note are fully discharged and replaced by the new promissory note. Letter of intent to acquire certain assets and legal entities <table cellpadding="0" cellspacing="0" style="width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 0.5in"></td><td style="width: 0.25in">·</td><td style="text-align: justify">On October 20, 2025, the Company entered into an exclusive letter of intent (“LOI”) with Addiction Recovery Care LLC (“Vendor”) to purchase certain of the assets and separate entities operating under the ARC brand name in Kentucky, expiring 90 days from signature thereof. On November 18, 2025, we entered into an amendment to the LOI removing the exclusivity clause, with all other terms remaining the same. The potential assets to be purchased are of the ARC in-patient facilities in Kentucky operating in Inez, Pikeville, Owensboro and Ashland, along with out-patient facilities in Kentucky operating in Prestonsburg, Mount Sterling, Louisa, Ashland and Lexington. The potential separate entities to be purchased include a Psychiatric Hospital, a Pharmacy, a Medical Laboratory and a Rural Health Clinic. The addiction treatment and psychiatric facilities have a capacity of approximately 900 patients. There are likely to be related real estate transactions involved in the acquisitions which will remain outside of the Company but could be utilized to generate substantial new equity for the Company.</td></tr></table> The proposed funding of the purchase price will be approximately 25% in cash, 25% in a vendor note and 50% in equity linked funding from the vendor. The cash portion will be raised by issuance of new equity and the proceeds from sale and subsequent leasing of certain of the ARC facilities. The Company intends on creating a new entity (“NewcoARIA”) to acquire the ARC assets and separate entities and will ultimately also hold the Company’s existing Florida and Kentucky treatment entities. NewcoARIA will be initially owned by Ethema, new investors and the Vendor. It is likely that the Company will pursue an Initial Public Offering of NewcoARIA on a senior U.S. exchange. The Company continues to pursue this acquisition. <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 48px"> </td> <td style="font: 12pt Arial, Helvetica, Sans-Serif; width: 24px">·</td> <td style="font: 12pt Arial, Helvetica, Sans-Serif; text-align: justify">On January 7, 2026, the Company entered into an exclusive letter of intent (“LOI”) to acquire the total membership interest of Specialist MAT, PSC (“MAT”), A Kentucky professional limited liability company. The purchase price is estimated at $9.5 million with $6.5 million payable in cash and the balance of $3.0 million funded by a 24-month Sellers note. The principal of the business will sign an employment agreement for a period of two years and continue as the medical director of MAT, in addition the Seller will enter into a 5-year non-compete agreement from closing. The parties agreed to conclude the transaction within 75 days, however the closing date had been extended by an additional 15 days and has still not closed. The parties continue to negotiate in good faith and the exclusivity agreement remains in place.</td></tr> </table> New lease agreements The Company, through its subsidiary ARIA Kentucky, entered into five new lease agreements, effective between January 1, 2026 and March 1, 2026, with its related party, BH Properties and its subsidiaries, Viking Assets, LLC, JDE Properties and New Journey. The leases are for property situated at: <table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 36.25pt"></td><td style="width: 18pt">·</td><td style="text-align: justify">304 Viking Drive, Morehead, Kentucky with an annual base rent of $60,000. </td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 36.25pt"></td><td style="width: 18pt">·</td><td style="text-align: justify">164, 166 and 168 Maple Drive, Morehead Kentucky with an annual base rent of $36,000, $60,000 and $36,000, respectively.</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top"> <td style="width: 36.25pt"></td><td style="width: 18pt">·</td><td style="text-align: justify">2495 Cranston Road, Morehead Kentucky with an annual base rent of $96,000.</td></tr></table> The leases are for an initial period expiring on December 31, 2029, with an option to extend for an additional five years, since the transaction is between related parties the option is likely to be exercised. Each lease agreement includes an escalation of 1.5% of the base rent, commencing on January 1, 2027, and annually thereafter. The Company is responsible for utilities, property taxes, repairs and maintenance expenditure and insurance costs. Funding Arrangement On March 16, 2026, the Company, through its subsidiary Evernia, entered into a funding arrangement with Itria, whereby it received proceeds of $244,500, net of discount and fees of $68,000. The Company is obliged to pay $6,010 per week until the amount of $312,500 is paid in full. The maturity date of this funding is March 16, 2027. The discount and fees totaling $68,000 associated with this funding was capitalized and is being amortized using the effective interest method over the repayment period. Related Party funding During March 2026, Mr. Leon the Company’s CEO advanced $300,000 to the Company. The advance bears interest at 6% per annum and is repayable on demand. Other than the above, the Company has evaluated subsequent events through the date the audited consolidated financial statements were issued and did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

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