v3.26.1
DERIVATIVE FINANCIAL INSTRUMENTS
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
DERIVATIVE FINANCIAL INSTRUMENTS

NOTE 7 - DERIVATIVE FINANCIAL INSTRUMENTS

 

Certain of the Company’s convertible promissory notes payable are convertible into shares of the Company’s common stock at a percentage of the market price on the date of conversion. The Company has determined that the variable conversion rate is an embedded derivative instrument. The Company uses the Black-Scholes valuation method to value the derivative instruments at inception and on subsequent valuation dates. Weighted average assumptions used to estimate fair values are as follows:

 

   December 31,   December 31, 
   2025   2024 
Risk-free interest rate   3.59%   4.24%
Expected life of the options (Years)   0.50    0.50 
Expected volatility   157.00%   450%
Expected dividend yield   0%   0%
           
Fair Value  $12,075   $20,799 

 

A rollforward of the derivative liability from December 31, 2023 to December 31, 2025 is below:

 

Derivative liabilities, December 31, 2023  $9,138 
Change in fair value of derivative liabilities   12,651 
Derivative liabilities, December 31, 2024  $20,799 
Change in fair value of derivative liabilities   (8,724)
Derivative liabilities, December 31, 2025  $12,075 

 

 

GLOBAL ARENA HOLDING, INC. AND SUBSIDIARIES

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024