NOTE 4 – INVENTORIES, NET

9 Months Ended

Sep. 30, 2025

Inventory Disclosure [Abstract]

NOTE 4 – INVENTORIES, NET

NOTE 4 – INVENTORIES, NET

Inventory is stated at the lower of cost or realizable value, using the weighted average cost method. When an impairment indicator suggests that the carrying amounts of inventories might not be recoverable, the Company reviews such carrying amounts and estimates the net realizable value based on the most reliable evidence available at that time. An impairment loss is recorded if the net realizable value is less than the carrying value. Impairment indicators considered for these purposes are, among others, obsolescence, decrease in market prices, damage, and a firm commitment to sell. The following table summarizes the Company’s inventories as of September 30, 2025 and December 31, 2024:

		As of September 30, 2025				As of December 31, 2024
Inventories:
Raw materials and work-in-progress		$	107,057			$	—
Finished goods			1,398,725				—
Gross inventories			1,505,782				—
Inventory valuation reserves			—				—
Inventories, net		$	1,505,782			$	—

NOTE 5 – ACCOUNTS RECEIVABLE, NET

Accounts receivables, net consist of the following:

		As of September 30, 2025				As of December 31, 2024

Accounts receivable		$	1,864,333			$	—
Allowance for credit losses			—				—
Total accounts receivable, net		$	1,864,333			$	—

Accounts receivable, current portion		$	1,032,053			$	—
Accounts receivable, non-current portion		$	832,280			$	—