| Schedule of Fair Value Liabilities Measured on Recurring Basis |
The
following table presents the Company’s liabilities measured at fair value on a recurring basis as of March 31, 2026 and December
31, 2025, classified within the fair value hierarchy:
| | |
Level 1 | | |
Level 2 | | |
Level 3 | | |
Total | |
| | |
| | |
| | |
| | |
| |
| March 31, 2026 | |
| | |
| | |
| | |
| |
| Liabilities: | |
| | |
| | |
| | |
| |
| Contingent consideration - 42 Telecom Ltd. | |
$ | - | | |
$ | - | | |
$ | 6,614 | | |
$ | 6,614 | |
| Contingent consideration - Telvantis
Voice Services, Inc. | |
$ | - | | |
$ | - | | |
$ | 34,139 | | |
$ | 34,139 | |
| Total liabilities | |
$ | - | | |
$ | - | | |
$ | 40,753 | | |
$ | 40,753 | |
| | |
| | | |
| | | |
| | | |
| | |
| December 31, 2025 | |
| | | |
| | | |
| | | |
| | |
| Liabilities: | |
| | | |
| | | |
| | | |
| | |
| Contingent consideration - 42 Telecom Ltd. | |
$ | - | | |
$ | - | | |
$ | 3,733 | | |
$ | 3,733 | |
| Contingent consideration - Telvantis
Voice Services, Inc. | |
$ | - | | |
$ | - | | |
$ | 31,106 | | |
$ | 31,106 | |
| Total liabilities | |
$ | - | | |
$ | - | | |
$ | 34,839 | | |
$ | 34,839 | |
|
The
following table presents the Company’s liabilities measured at fair value on a recurring basis as of December 31, 2025 and 2024,
classified within the fair value hierarchy:
| | |
Fair Value Measurements | |
| | |
Level 1 | | |
Level 2 | | |
Level 3 | | |
Total | |
| December 31, 2025 | |
| | |
| | |
| | |
| |
| Liabilities: | |
| | |
| | |
| | |
| |
| Contingent consideration - 42 Telecom Ltd. | |
$ | - | | |
$ | - | | |
$ | 3,732,734 | | |
$ | 3,732,734 | |
| Contingent consideration - Telvantis Voice Services, Inc. | |
$ | - | | |
$ | - | | |
$ | 31,105,750 | | |
$ | 31,105,750 | |
| Total liabilities | |
$ | - | | |
$ | - | | |
$ | 34,838,484 | | |
$ | 34,838,484 | |
| | |
| | | |
| | | |
| | | |
| | |
| December 31, 2024 | |
| | | |
| | | |
| | | |
| | |
| Total liabilities | |
$ | - | | |
$ | - | | |
$ | - | | |
$ | - | |
|
| Schedule of Changes in fair value of contingent consideration measured at fair value |
The
following table presents the changes in fair value of contingent consideration measured at fair value for the three months ended March
31, 2026:
| | |
Contingent | |
| | |
Consideration | |
| Balance, December 31, 2025 | |
$ | 34,839 | |
| Change in fair value - 42 Telecom Ltd. | |
| 2,882 | |
| Change in fair value - Telvantis Voice Servies, Inc. | |
| 3,032 | |
| Balance, March 31, 2026 | |
$ | 40,753 | |
|
The
following table presents changes in fair value of contingent consideration measured at fair value for the years ended December 31, 2025
and 2024:
| | |
Contingent | |
| | |
Consideration | |
| Balance, December 31, 2023 | |
$ | - | |
| Purchase price consideration | |
| - | |
| Change in fair value | |
| - | |
| Balance, December 31, 2024 | |
| - | |
| Purchase price consideration - 42 Telecom Ltd. | |
| 7,120,000 | |
| Purchase price consideration - Telvantis Voice Services, Inc. | |
| 31,105,750 | |
| Change in fair value | |
| (3,387,266 | ) |
| Balance, December 31, 2025 | |
$ | 34,838,484 | |
|