PREPAID EXPENSE

6 Months Ended

Jun. 30, 2026

NOTE 3 – PREPAID EXPENSE

Prepaid expenses include the following:

SCHEDULE OF PREPAID EXPENSES

	June 30, 2026		December 31, 2025
	(Unaudited)		(Audited)
Tony Stewart racing	$	503,004	$	1,006,008
MZ Digital		-		35,000
FMW Media Works		177,778		311,111
Hudson Consulting		339,067		325,716
Other		96,825		114,732
Total prepaid expense	$	1,116,674	$	1,792,567

Prepaid expenses represent payments or stock issuances made by the Company for which the related benefits will be recognized in future periods. These amounts are expensed over the periods in which the benefits are expected to be realized. Prepaid expenses are classified as current assets on the condensed consolidated balance sheets. During the six months ended June 30, 2026 and 2025, the Company paid $814,630 and $1,410,000, respectively, in prepaids with the issuance of Company stock.