v3.26.1
Summary of Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Fair Value Hierarchy our Financial Liability

The following table sets forth by level within the fair value hierarchy our financial asset and liability that were accounted for at fair value on a recurring basis as of March 11, 2026, March 31, 2026, and December 31, 2025:

 

   Carrying
Value at
March 11,
   Fair Value Measurement at
March 11, 2026
 
   2026   Level 1   Level 2   Level 3 
   (Unaudited)       (Unaudited)    
Long-term investment – Aerkomm Taiwan  $21,004,976   $
     -
   $
     -
   $21,004,976 

 

   Carrying
Value at
March 31,
   Fair Value Measurement at
March 31, 2026
 
   2026   Level 1   Level 2   Level 3 
   (Unaudited)       (Unaudited)     
SAFE liability  $9,900,000   $
       -
   $
         -
   $9,900,000 

 

    Carrying
Value at
December 31,
    Fair Value Measurement at
December 31, 2025
 
    2025     Level 1     Level 2     Level 3  
                         
SAFE liability   $ 10,020,000     $           -     $           -     $ 10,020,000  
Schedule of Financial Liability Measured at Fair Value on a Recurring Basis

The following is a reconciliation of the beginning and ending balance of the financial liability measured at fair value on a recurring basis as of March 31, 2026 and December 31, 2025:

 

   SAFE
liability
 
Ending balance as of December 31, 2024  $5,410,000 
Issuance of SAFE notes   4,000,000 
Change in fair value of contingent consideration for acquisition   610,000 
Ending balance as of December 31, 2025  $10,020,000 
Issuance of SAFE notes         - 
Change in fair value   (120,000)
Ending balance as of March 31, 2026 (Unaudited)  $9,900,000