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

The fair value of financial instruments on March 31, 2026 is summarized below:

Description	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Liabilities:
Derivative liabilities-public warrants	$	-	$	538,800	$	-
Derivative liabilities-private warrants	$	-	$	398,644	$	-
Derivative liabilities-earnout shares	$	-	$	-	$	-
Derivative liabilities-sponsor earnout shares	$	-	$	-	$	-
Total	$	-	$	937,444	$	-

Mezzanine Equity:
Series C preferred stock	$	-	$	-	$	41,170,508

The fair value of financial instruments on December 31, 2025 is summarized below:

Description	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Liabilities:
Derivative liabilities-public warrants	$	-	$	658,800	$	-
Derivative liabilities-private warrants	$	-	$	487,573	$	-
Derivative liabilities-earnout shares	$	-	$	-	$	-
Derivative liabilities-sponsor earnout shares	$	-	$	-	$	-
Total	$	-	$	1,146,373	$	-

Mezzanine Equity:
Series C preferred stock	$	-	$	-	$	41,170,508

The fair value of financial instruments on December 31, 2025 is summarized below:

Description	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Liabilities:
Derivative liabilities-public warrants	$	-	$	658,800	$	-
Derivative liabilities-private warrants	$	-	$	487,573	$	-
Derivative liabilities-earnout shares	$	-	$	-	$	-
Derivative liabilities-sponsor earnout shares	$	-	$	-	$	-
Total	$	-	$	1,146,373	$	-

Mezzanine Equity:
Series C preferred stock	$	-	$	-	$	41,170,508

The fair value of financial instruments on December 31, 2024 is summarized below:

Description	Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Liabilities:
Derivative liabilities-public warrants	$	-	$	-	$	1,020,000
Derivative liabilities-private warrants	$	-	$	-	$	930,053
Derivative liabilities-earnout shares	$	-	$	-	$	785,351
Derivative liabilities-sponsor earnout shares	$	-	$	-	$	267,733
Total	$	-	$	-	$	3,003,137

Mezzanine Equity:
Series C preferred stock	$	-	$	-	$	71,809,025

Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]

SCHEDULE OF QUANTITATIVE INFORMATION REGARDING LEVEL 3 FAIR VALUE MEASUREMENTS INPUTS

The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: March 31, 2026 and December 31, 2025:

	March 31, 2026			December 31, 2025
Stock price	$	0.3677		$	0.4601
Volatility		28.20	%		25.80	%
Risk-free rate		3.85	%		3.64	%
Dividend yield		0.00	%		0.00	%

The following table provides quantitative information regarding Level 3 fair value measurements inputs at their measurement dates: December 31, 2025 and 2024:

	December 31, 2025			December 31, 2024
Stock price	$	0.4601		$	3.0000
Volatility		25.80	%		33.50	%
Risk-free rate		3.64	%		4.38	%
Dividend yield		0.00	%		0.00	%

Fair Value, off-Balance-Sheet Risks, Disclosure Information [Line Items]