v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Dec. 31, 2025
Dec. 31, 2024
Cash flows from operating activities:        
Net loss $ (9,405,000) $ (660,000) $ 1,050,906 $ (3,270,544)
Adjustments to reconcile net loss to net cash used in operating activities:        
Allowances for credit losses 144,000    
Stock-based compensation 275,000 416,000    
Amortization of right of use assets 20,000    
Change in fair value of contingent consideration 5,914,000 3,387,266
Depreciation 15,000    
Amortization of intangibles 1,973,000    
Amortization of prepaid expenses 1,097,000 0    
Changes in operating assets and liabilities:        
Accounts receivable, net (237,821,000)    
Contract assets 5,682,000    
Prepaid expenses and other current assets 101,000 7,000    
Other receivable, related party 10,000    
Due to / from related party (724,000)      
Accounts payable 236,536,000    
Accounts payable, related party (4,965,000) 36,000    
Accrued expenses and other current liabilities 724,000 (19,000)    
Contract liabilities (78,000)    
Deferred tax liability (1,000)    
Operating lease liabilities, net (20,000)    
Net cash used in operating activities (523,000) (220,000) (1,487,560)  
Cash flows from investing activities:        
Purchase of property, plant and equipment (6,000)    
Software development capitalization (39,000)    
Net cash used in investing activities (45,000)    
Cash flows from financing activities:        
Short-term advances 135,000    
Accounts receivable financing facility, net 1,073,000    
Proceeds from sale of common stock 200,000    
Net cash provided by financing activities 1,273,000 135,000    
Effect of exchange rate changes on cash and cash equivalents (87,000)    
Net change in cash and cash equivalents 618,000 (85,000)    
Cash and cash equivalents and restricted cash at beginning of period 2,108,000 107,000 107,000  
Cash and cash equivalents and restricted cash at end of period 2,726,000 22,000 2,108,000 107,000
Reconciliation of cash and restricted cash:        
Cash at beginning of period 2,087,400  
Restricted cash at beginning of period 21,000  
Cash and restricted cash at beginning of period 2,108,000  
Cash at end of period 2,705,000 22,000 2,087,400
Restricted cash at end of period 21,000 21,000
Cash and restricted cash at end of period 2,726,000 22,000 2,108,000
Supplemental disclosure of cash flow information:        
Cash paid for income taxes    
Cash paid for interest 178,000    
Supplemental disclosure of non-cash investing and financing activities:        
Purchase of intangible assets in exchange of issuance of common stock     19,710,000  
Issuance of common stock pursuant to business combination     12,880,000  
Common stock to be issued pursuant to business combination     3,407,250  
Settlement of related party liabilities     675,700  
Previously Reported        
Cash flows from operating activities:        
Net loss (9,492,000)   918,355 (3,270,544)
Adjustments to reconcile net loss to net cash used in operating activities:        
Allowances for credit losses     12,995  
Stock-based compensation     1,077,319 1,165,151
Common stock issued for professional and marketing services     350,224
Amortization of right of use assets     23,320
Change in fair value of contingent consideration     (3,387,266)
Depreciation     26,302
Amortization of intangibles     1,572,441
Deferred tax adjustments     (1,042,689)  
Excess value of common stock issued to settle liabilities     265,591
Changes in operating assets and liabilities:        
Accounts receivable, net     (5,646,523)
Contract assets     (5,641,421)
Prepaid expenses and other current assets     (282,650) (6,500)
Other receivable, related party     (9,431)
Due to / from related party     163,922  
Accounts payable     3,882,906 48,343
Accounts payable, related party     5,645,743 144,000
Accrued expenses and other current liabilities     841,566
Contract liabilities     84,806
Deferred tax liability     (65,662)
Operating lease liabilities, net     (11,817)
Net cash used in operating activities     (1,487,560) (1,653,959)
Cash flows from investing activities:        
Cash and restricted cash acquired from business combinations     1,391,391
Purchase of property, plant and equipment     (40,399)
Software development capitalization     (160,371)
Net cash used in investing activities     1,190,621
Cash flows from financing activities:        
Short-term advances     596,199
Repayment of loan     (915)
Accounts receivable financing facility, net     331,432
Proceeds from sale of common stock     1,834,970 1,164,995
Net cash provided by financing activities     2,165,487 1,761,194
Effect of exchange rate changes on cash and cash equivalents     132,551
Net change in cash and cash equivalents     2,001,099 107,235
Cash and cash equivalents and restricted cash at beginning of period 2,108,574 107,475 107,475 240
Cash and cash equivalents and restricted cash at end of period     2,108,574 107,475
Reconciliation of cash and restricted cash:        
Cash at beginning of period 2,087,400 107,475 107,475 240
Restricted cash at beginning of period 21,174
Cash and restricted cash at beginning of period $ 2,108,574 $ 107,475 107,475 240
Cash at end of period     2,087,400 107,475
Restricted cash at end of period     21,174
Cash and restricted cash at end of period     2,108,574 107,475
Supplemental disclosure of cash flow information:        
Cash paid for income taxes    
Cash paid for interest     5,771
Supplemental disclosure of non-cash operating activities:        
Issuances of common stock for consulting and marketing services - prepaid expense     4,427,500
Supplemental disclosure of non-cash investing and financing activities:        
Purchase of intangible assets in exchange of issuance of common stock     19,710,000
Dividend payable to former owner of 42 arising from measurement year adjustment to goodwill     690,870
Contingent consideration liability recognized with business combination     38,225,750
Issuance of common stock pursuant to business combination     12,880,000
Common stock to be issued pursuant to business combination     3,407,250  
Settlement of related party liabilities     675,700  
Issuance of common stock in settlement of liabilities     10,000 88,100
Deferred tax adjustment to goodwill     $ 5,506,542