0000811222 2026-01-01 2026-06-30 0000811222 2026-08-10 0000811222 2026-06-30 0000811222 2025-12-31 0000811222 CDIF:RedeemableSeriesNSeniorConvertiblePreferredStockMember 2026-06-30 0000811222 CDIF:RedeemableSeriesNSeniorConvertiblePreferredStockMember 2025-12-31 0000811222 CDIF:RedeemableSeriesXSeniorConvertiblePreferredStockMember 2026-06-30 0000811222 CDIF:RedeemableSeriesXSeniorConvertiblePreferredStockMember 2025-12-31 0000811222 CDIF:SeriesF1PreferredStockMember 2026-06-30 0000811222 CDIF:SeriesF1PreferredStockMember 2025-12-31 0000811222 CDIF:SeriesLPreferredStockMember 2026-06-30 0000811222 CDIF:SeriesLPreferredStockMember 2025-12-31 0000811222 CDIF:SeriesNSeniorConvertiblePreferredStockMember 2026-06-30 0000811222 CDIF:SeriesNSeniorConvertiblePreferredStockMember 2025-12-31 0000811222 CDIF:SeriesYSeniorConvertiblePreferredStockMember 2026-06-30 0000811222 CDIF:SeriesYSeniorConvertiblePreferredStockMember 2025-12-31 0000811222 2026-04-01 2026-06-30 0000811222 2025-04-01 2025-06-30 0000811222 2025-01-01 2025-06-30 0000811222 CDIF:PreferredStockSeriesANYMember 2025-12-31 0000811222 CDIF:PreferredStockSeriesF1AndLMember 2025-12-31 0000811222 us-gaap:CommonStockMember 2025-12-31 0000811222 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0000811222 CDIF:UnearnedStockbasedCompensationMember 2025-12-31 0000811222 us-gaap:RetainedEarningsMember 2025-12-31 0000811222 CDIF:PreferredStockSeriesF1LMember 2025-12-31 0000811222 CDIF:PreferredStockSeriesANYMember 2026-03-31 0000811222 CDIF:PreferredStockSeriesF1AndLMember 2026-03-31 0000811222 us-gaap:CommonStockMember 2026-03-31 0000811222 us-gaap:AdditionalPaidInCapitalMember 2026-03-31 0000811222 CDIF:UnearnedStockbasedCompensationMember 2026-03-31 0000811222 us-gaap:RetainedEarningsMember 2026-03-31 0000811222 2026-03-31 0000811222 CDIF:PreferredStockSeriesF1LMember 2026-03-31 0000811222 CDIF:PreferredStockSeriesAIYMember 2024-12-31 0000811222 CDIF:PreferredStockSeriesBEF1AndLMember 2024-12-31 0000811222 CDIF:PreferredStockSeriesCMember 2024-12-31 0000811222 us-gaap:CommonStockMember 2024-12-31 0000811222 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0000811222 us-gaap:RetainedEarningsMember 2024-12-31 0000811222 2024-12-31 0000811222 CDIF:PreferredStockSeriesAIYMember 2025-03-31 0000811222 CDIF:PreferredStockSeriesBEF1AndLMember 2025-03-31 0000811222 CDIF:PreferredStockSeriesCMember 2025-03-31 0000811222 us-gaap:CommonStockMember 2025-03-31 0000811222 us-gaap:AdditionalPaidInCapitalMember 2025-03-31 0000811222 us-gaap:RetainedEarningsMember 2025-03-31 0000811222 2025-03-31 0000811222 CDIF:PreferredStockSeriesANYMember 2026-01-01 2026-03-31 0000811222 CDIF:PreferredStockSeriesF1AndLMember 2026-01-01 2026-03-31 0000811222 us-gaap:CommonStockMember 2026-01-01 2026-03-31 0000811222 us-gaap:AdditionalPaidInCapitalMember 2026-01-01 2026-03-31 0000811222 CDIF:UnearnedStockbasedCompensationMember 2026-01-01 2026-03-31 0000811222 us-gaap:RetainedEarningsMember 2026-01-01 2026-03-31 0000811222 2026-01-01 2026-03-31 0000811222 CDIF:PreferredStockSeriesANYMember 2026-04-01 2026-06-30 0000811222 CDIF:PreferredStockSeriesF1AndLMember 2026-04-01 2026-06-30 0000811222 us-gaap:CommonStockMember 2026-04-01 2026-06-30 0000811222 us-gaap:AdditionalPaidInCapitalMember 2026-04-01 2026-06-30 0000811222 CDIF:UnearnedStockbasedCompensationMember 2026-04-01 2026-06-30 0000811222 us-gaap:RetainedEarningsMember 2026-04-01 2026-06-30 0000811222 CDIF:PreferredStockSeriesAIYMember 2025-01-01 2025-03-31 0000811222 CDIF:PreferredStockSeriesBEF1AndLMember 2025-01-01 2025-03-31 0000811222 CDIF:PreferredStockSeriesCMember 2025-01-01 2025-03-31 0000811222 us-gaap:CommonStockMember 2025-01-01 2025-03-31 0000811222 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-03-31 0000811222 us-gaap:RetainedEarningsMember 2025-01-01 2025-03-31 0000811222 2025-01-01 2025-03-31 0000811222 CDIF:PreferredStockSeriesAIYMember 2025-04-01 2025-06-30 0000811222 CDIF:PreferredStockSeriesBEF1AndLMember 2025-04-01 2025-06-30 0000811222 CDIF:PreferredStockSeriesCMember 2025-04-01 2025-06-30 0000811222 us-gaap:CommonStockMember 2025-04-01 2025-06-30 0000811222 us-gaap:AdditionalPaidInCapitalMember 2025-04-01 2025-06-30 0000811222 us-gaap:RetainedEarningsMember 2025-04-01 2025-06-30 0000811222 CDIF:PreferredStockSeriesANYMember 2026-06-30 0000811222 CDIF:PreferredStockSeriesF1AndLMember 2026-06-30 0000811222 us-gaap:CommonStockMember 2026-06-30 0000811222 us-gaap:AdditionalPaidInCapitalMember 2026-06-30 0000811222 CDIF:UnearnedStockbasedCompensationMember 2026-06-30 0000811222 us-gaap:RetainedEarningsMember 2026-06-30 0000811222 CDIF:PreferredStockSeriesF1LMember 2026-06-30 0000811222 CDIF:PreferredStockSeriesAIYMember 2025-06-30 0000811222 CDIF:PreferredStockSeriesBEF1AndLMember 2025-06-30 0000811222 CDIF:PreferredStockSeriesCMember 2025-06-30 0000811222 us-gaap:CommonStockMember 2025-06-30 0000811222 us-gaap:AdditionalPaidInCapitalMember 2025-06-30 0000811222 us-gaap:RetainedEarningsMember 2025-06-30 0000811222 2025-06-30 0000811222 2026-01-08 2026-01-12 0000811222 2025-01-02 0000811222 us-gaap:EquipmentMember 2026-01-01 2026-06-30 0000811222 CDIF:MedicalEquipmentMember 2026-01-01 2026-06-30 0000811222 us-gaap:LeaseholdImprovementsMember 2026-01-01 2026-06-30 0000811222 CDIF:AccruedCompensationMember CDIF:DanielThompsonMember 2026-06-30 0000811222 CDIF:AccruedCompensationMember CDIF:DanielThompsonMember 2026-06-29 2026-06-30 0000811222 CDIF:CompensationResolutionAgreementMember CDIF:DanielThompsonMember 2026-03-06 0000811222 CDIF:DeferredCompensationMember CDIF:DanielThompsonMember 2026-03-05 2026-03-06 0000811222 CDIF:DeferredCompensationMember CDIF:AlexCunninghamMember 2026-01-28 2026-01-29 0000811222 CDIF:AccruedBonusesMember 2025-12-21 0000811222 CDIF:AccruedBonusesMember CDIF:BonusesEarned2025Member 2025-12-21 0000811222 CDIF:AccruedBonusesMember CDIF:BonusesEarned2024Member 2025-12-21 0000811222 CDIF:AccruedBonusesMember CDIF:AlexCunninghamMember 2025-12-21 0000811222 CDIF:AccruedBonusesMember CDIF:MatthewShaferMember 2025-12-21 0000811222 CDIF:AccruedBonusesMember CDIF:DanielThompsonMember 2025-12-21 0000811222 CDIF:AccruedBonusesMember 2025-12-20 2025-12-21 0000811222 CDIF:PreviousOwnersOfEdgeViewMember 2026-06-30 0000811222 CDIF:PreviousOwnersOfEdgeViewMember 2025-12-31 0000811222 CDIF:CommitmentSharesDerivativeLiabilityMember 2026-01-01 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:FairValueInputsLevel1Member 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:FairValueInputsLevel2Member 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:FairValueInputsLevel3Member 2026-06-30 0000811222 CDIF:ConvertibleNotesMember 2026-06-30 0000811222 CDIF:CommitmentSharesMember us-gaap:FairValueInputsLevel1Member 2026-06-30 0000811222 CDIF:CommitmentSharesMember us-gaap:FairValueInputsLevel2Member 2026-06-30 0000811222 CDIF:CommitmentSharesMember us-gaap:FairValueInputsLevel3Member 2026-06-30 0000811222 CDIF:CommitmentSharesMember 2026-06-30 0000811222 CDIF:ConvertibleNotesMember 2025-12-31 0000811222 CDIF:ConvertibleNotesMember 2026-01-01 2026-06-30 0000811222 CDIF:CommitmentSharesMember 2025-12-31 0000811222 CDIF:CommitmentSharesMember 2026-01-01 2026-06-30 0000811222 CDIF:June2024PromissoryNoteMember 2024-06-30 0000811222 CDIF:June2024PromissoryNoteMember 2026-01-01 2026-06-30 0000811222 CDIF:June2024PromissoryNoteMember 2026-06-30 0000811222 CDIF:June2024PromissoryNoteMember 2025-12-31 0000811222 CDIF:March2009NotePayableMember 2009-03-12 0000811222 CDIF:March2009NotePayableMember 2026-06-30 0000811222 CDIF:March2009NotePayableMember 2025-12-31 0000811222 CDIF:RelatedPartyNotesPayableMember 2026-06-30 0000811222 CDIF:RelatedPartyNotesPayableMember 2025-12-31 0000811222 CDIF:June2020SBALoanMember 2020-06-02 0000811222 CDIF:June2020SBALoanMember 2026-06-30 0000811222 CDIF:June2020SBALoanMember 2025-12-31 0000811222 CDIF:DMLLineOfCreditMember 2026-06-30 0000811222 CDIF:DMLLineOfCreditMember 2025-12-31 0000811222 us-gaap:ConvertibleNotesPayableMember 2026-01-01 2026-06-30 0000811222 CDIF:ConvertiblePromNote2017Member 2026-06-30 0000811222 CDIF:December2025LoanAgreementsMember 2025-12-31 0000811222 CDIF:December2025LoanAgreementsMember 2025-12-01 2025-12-31 0000811222 CDIF:December2025LoanAgreementsMember 2026-03-29 2026-04-02 0000811222 CDIF:December2025LoanAgreementsMember 2026-06-30 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember CDIF:Tranche1Member 2025-12-31 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember CDIF:Tranche2Member 2026-01-31 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember 2025-12-31 0000811222 CDIF:IssuedDecember2025Member CDIF:Dec2025AndJan2026LoanAgreementsMember 2025-12-31 0000811222 CDIF:IssuedJanuary2026Member CDIF:Dec2025AndJan2026LoanAgreementsMember 2026-01-31 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember 2025-12-01 2025-12-31 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember 2026-01-01 2026-03-31 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember 2025-12-29 2025-12-31 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember 2026-03-29 2026-04-02 0000811222 CDIF:Dec2025AndJan2026LoanAgreementsMember 2026-06-30 0000811222 CDIF:March2026SPAMember 2026-03-31 0000811222 CDIF:March2026SPAMember CDIF:LegalFeesMember 2026-03-30 2026-03-31 0000811222 CDIF:March2026SPAMember CDIF:BrokerFeesMember 2026-03-30 2026-03-31 0000811222 CDIF:March2026SPAMember 2026-03-30 2026-03-31 0000811222 CDIF:Note1Member CDIF:March2026SPAMember 2026-03-31 0000811222 CDIF:Note2Member CDIF:March2026SPAMember 2026-03-31 0000811222 CDIF:Note1Member CDIF:March2026SPAMember 2026-03-30 2026-03-31 0000811222 CDIF:Note2Member CDIF:March2026SPAMember 2026-03-30 2026-03-31 0000811222 CDIF:March2026SPAMember 2026-06-30 0000811222 CDIF:March2026AdditionalSPAMember 2026-03-31 0000811222 CDIF:March2026AdditionalSPAMember CDIF:LegalFeesMember 2026-03-30 2026-03-31 0000811222 CDIF:March2026AdditionalSPAMember CDIF:DueDiligenceCostsMember 2026-03-30 2026-03-31 0000811222 CDIF:March2026AdditionalSPAMember CDIF:BrokersFeesMember 2026-03-30 2026-03-31 0000811222 CDIF:March2026AdditionalSPAMember 2026-03-30 2026-03-31 0000811222 CDIF:March2026AdditionalSPAMember 2026-06-30 0000811222 CDIF:April2026SPAMember 2026-04-08 0000811222 CDIF:April2026SPAMember CDIF:LegalFeesMember 2026-04-07 2026-04-08 0000811222 CDIF:April2026SPAMember CDIF:DueDiligenceCostsMember 2026-04-07 2026-04-08 0000811222 CDIF:April2026SPAMember 2026-04-07 2026-04-08 0000811222 CDIF:March2026AdditionalSPAMember 2026-04-07 2026-04-08 0000811222 CDIF:April2026SPAMember 2026-06-30 0000811222 us-gaap:ConvertibleNotesPayableMember 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:MeasurementInputSharePriceMember 2026-01-01 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:MeasurementInputExpectedTermMember 2026-01-01 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:MeasurementInputPriceVolatilityMember 2026-01-01 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-01-01 2026-06-30 0000811222 CDIF:ConvertibleNotesMember us-gaap:MeasurementInputDiscountRateMember 2026-01-01 2026-06-30 0000811222 CDIF:CommonStockPurchaseAgreementMember 2026-06-05 0000811222 CDIF:CommitmentSharesMember us-gaap:MeasurementInputSharePriceMember 2026-01-01 2026-06-30 0000811222 CDIF:CommitmentSharesMember us-gaap:MeasurementInputExpectedTermMember 2026-01-01 2026-06-30 0000811222 CDIF:CommitmentSharesMember us-gaap:MeasurementInputPriceVolatilityMember 2026-01-01 2026-06-30 0000811222 CDIF:CommitmentSharesMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-01-01 2026-06-30 0000811222 CDIF:CommitmentSharesMember us-gaap:MeasurementInputDiscountRateMember 2026-01-01 2026-06-30 0000811222 2026-06-05 0000811222 us-gaap:PreferredStockMember 2026-06-30 0000811222 us-gaap:SeriesAPreferredStockMember 2026-06-30 0000811222 us-gaap:SeriesBPreferredStockMember 2026-06-30 0000811222 us-gaap:SeriesCPreferredStockMember 2026-06-30 0000811222 us-gaap:SeriesEPreferredStockMember 2026-06-30 0000811222 CDIF:SeriesIPreferredStockMember 2026-06-30 0000811222 CDIF:SeriesXSeniorConvertiblePreferredStockMember 2026-06-30 0000811222 CDIF:RedeemableSeriesNSeniorConvertiblePreferredStockMember 2026-01-29 0000811222 CDIF:SeriesXSeniorConvertiblePreferredStockMember 2025-12-31 0000811222 CDIF:CommonStocksMember CDIF:SeriesXSeniorConvertiblePreferredStockMember 2026-01-01 2026-06-30 0000811222 us-gaap:SeriesAPreferredStockMember 2025-12-31 0000811222 us-gaap:SeriesBPreferredStockMember 2025-12-31 0000811222 us-gaap:SeriesCPreferredStockMember 2025-12-31 0000811222 us-gaap:SeriesEPreferredStockMember 2025-12-31 0000811222 CDIF:SeriesIPreferredStockMember 2025-12-31 0000811222 CDIF:SeriesNSeniorConvertiblePreferredStockMember 2026-01-01 2026-06-30 0000811222 CDIF:CommonStocksMember CDIF:SeriesYSeniorConvertiblePreferredStockMember 2026-06-30 0000811222 CDIF:CommonStocksMember CDIF:SeriesYSeniorConvertiblePreferredStockMember 2025-12-02 0000811222 CDIF:CommonStocksMember CDIF:SeriesYSeniorConvertiblePreferredStockMember 2026-01-01 2026-06-30 0000811222 CDIF:SeriesYSeniorConvertiblePreferredStockMember 2026-01-01 2026-06-30 0000811222 CDIF:SeriesXSeniorConvertiblePreferredStockMember 2026-01-01 2026-06-30 0000811222 us-gaap:SeriesBPreferredStockMember 2025-01-01 2025-06-30 0000811222 us-gaap:SeriesCPreferredStockMember 2025-01-01 2025-06-30 0000811222 us-gaap:SeriesEPreferredStockMember 2025-01-01 2025-06-30 0000811222 CDIF:PreferredSeriesExchangedForSeriesIStockMember CDIF:SeriesIPreferredStockMember 2025-01-01 2025-06-30 0000811222 us-gaap:CommonStockMember us-gaap:SeriesBPreferredStockMember 2025-01-01 2025-06-30 0000811222 us-gaap:CommonStockMember us-gaap:SeriesCPreferredStockMember 2025-01-01 2025-06-30 0000811222 us-gaap:CommonStockMember us-gaap:SeriesEPreferredStockMember 2025-01-01 2025-06-30 0000811222 CDIF:SeriesIPreferredStockMember 2025-01-01 2025-06-30 0000811222 us-gaap:CommonStockMember CDIF:SeriesIPreferredStockMember 2025-01-01 2025-06-30 0000811222 CDIF:SeriesYSeniorConvertiblePreferredStockMember 2025-01-01 2025-06-30 0000811222 CDIF:SeriesNSeniorConvertiblePreferredStockMember 2025-01-01 2025-06-30 0000811222 CDIF:SeriesXSeniorConvertiblePreferredStockMember 2025-01-01 2025-06-30 0000811222 us-gaap:CommonStockMember CDIF:January2026FinancingTransactionMember 2026-01-05 2026-01-06 0000811222 CDIF:ConsultingServiceProviderMember 2026-01-11 2026-01-13 0000811222 CDIF:EmployeeMember CDIF:SettlementOfBonusPayableMember 2026-01-11 2026-01-13 0000811222 CDIF:EmployeeMember CDIF:SettlementOfBonusPayableMember CDIF:January132026Member 2026-01-11 2026-01-13 0000811222 CDIF:EmployeeMember CDIF:SettlementOfBonusPayableMember CDIF:January22027Member 2026-01-11 2026-01-13 0000811222 CDIF:EmployeeMember CDIF:SettlementOfBonusPayableMember CDIF:January22028Member 2026-01-11 2026-01-13 0000811222 CDIF:LegalServiceProviderMember 2026-01-11 2026-01-14 0000811222 us-gaap:CommonStockMember CDIF:FinancingTransactionsMember 2026-01-15 2026-01-16 0000811222 us-gaap:CommonStockMember CDIF:ForfeitureOfUnderlyingAwardMember 2026-01-30 2026-01-31 0000811222 CDIF:DeferredCompensationMember CDIF:AlexCunninghamMember 2026-02-02 2026-02-03 0000811222 us-gaap:CommonStockMember CDIF:ForfeitureOfUnderlyingAwardMember 2026-02-27 2026-02-28 0000811222 CDIF:InvestorRelationServiceProviderMember 2026-03-18 2026-03-19 0000811222 CDIF:ThreeBoardMembersMember CDIF:AnnualRetainerGrantsForFiscalYear2024Member CDIF:EquityIncentivePlan2024Member 2026-03-29 2026-04-02 0000811222 CDIF:ThreeBoardMembersMember CDIF:AnnualRetainerGrantsForFiscalYear2024Member CDIF:EquityIncentivePlan2024Member 2026-04-01 2026-06-30 0000811222 CDIF:ThreeBoardMembersMember CDIF:AnnualRetainerGrantsForFiscalYear2024Member CDIF:EquityIncentivePlan2024Member 2026-06-30 0000811222 CDIF:ConvertibleNoteAccruedInterestMember 2026-04-01 2026-04-02 0000811222 CDIF:ConsultingServiceProviderMember us-gaap:CommonStockMember 2026-04-16 2026-04-17 0000811222 CDIF:ConsultingServiceProviderMember us-gaap:CommonStockMember 2026-04-16 2026-06-30 0000811222 us-gaap:CommonStockMember CDIF:ForfeitureOfUnderlyingAwardMember 2026-04-29 2026-04-30 0000811222 us-gaap:PositiveOutcomeOfLitigationMember 2025-06-01 2025-06-30 0000811222 CDIF:InvestorRelationServiceProviderMember 2025-06-29 2025-06-30 0000811222 CDIF:EquityIncentivePlan2024Member 2026-06-30 0000811222 CDIF:IssuanceOfRestrictedStockGrantsMember 2026-04-01 2026-06-30 0000811222 CDIF:ProfessionalFeesMember 2026-04-01 2026-06-30 0000811222 CDIF:ProfessionalFeesMember 2025-04-01 2025-06-30 0000811222 CDIF:IssuanceOfRestrictedStockGrantsMember 2026-01-01 2026-06-30 0000811222 CDIF:ProfessionalFeesMember 2026-01-01 2026-06-30 0000811222 CDIF:ProfessionalFeesMember 2025-01-01 2025-06-30 0000811222 CDIF:NonVestedCommonStockMember 2026-04-01 2026-06-30 0000811222 CDIF:NonVestedCommonStockMember 2025-04-01 2025-06-30 0000811222 CDIF:NonVestedCommonStockMember 2026-01-01 2026-06-30 0000811222 CDIF:NonVestedCommonStockMember 2025-01-01 2025-06-30 0000811222 CDIF:NonVestedCommonStockMember 2026-06-30 0000811222 CDIF:NonVestedCommonStockMember 2025-06-30 0000811222 CDIF:AnnualDirectorsShareGrantAwardMember 2026-03-29 2026-04-02 0000811222 CDIF:ConsultingServiceProviderMember 2026-04-16 2026-04-17 0000811222 2026-01-11 2026-01-13 0000811222 CDIF:CertainEmployeesAndDirectorsMember CDIF:StockOptionsMember 2025-12-10 2025-12-11 0000811222 CDIF:CertainEmployeesAndDirectorsMember CDIF:StockOptionsMember 2026-04-01 2026-06-30 0000811222 CDIF:CertainEmployeesAndDirectorsMember CDIF:StockOptionsMember 2026-01-01 2026-06-30 0000811222 CDIF:CertainEmployeesAndDirectorsMember CDIF:StockOptionsMember 2026-06-30 0000811222 CDIF:InvestorRelationsFirmMember 2025-10-01 2025-12-31 0000811222 CDIF:InvestorRelationsFirmMember 2025-12-31 0000811222 CDIF:FinancingArrangementMember 2025-12-30 2025-12-31 0000811222 CDIF:FinancingArrangementMember 2025-12-31 0000811222 CDIF:FinancingArrangement1Member 2025-12-30 2025-12-31 0000811222 CDIF:FinancingArrangement1Member 2025-12-31 0000811222 CDIF:InvestorRelationsFirmMember 2025-12-30 2025-12-31 0000811222 CDIF:InvestorRelationsFirmMember 2026-06-30 0000811222 CDIF:InvestorRelationsFirmMember 2026-01-11 2026-01-14 0000811222 CDIF:InvestorRelationsFirmMember 2026-01-14 0000811222 us-gaap:WarrantMember 2025-12-31 0000811222 us-gaap:WarrantMember 2026-01-01 2026-06-30 0000811222 us-gaap:WarrantMember 2026-06-30 0000811222 us-gaap:WarrantMember 2024-12-31 0000811222 us-gaap:WarrantMember 2025-01-01 2025-06-30 0000811222 us-gaap:WarrantMember 2025-06-30 0000811222 srt:ChiefExecutiveOfficerMember 2026-06-30 0000811222 srt:ChiefExecutiveOfficerMember 2025-12-31 0000811222 CDIF:FormerChairmanMember 2026-06-30 0000811222 CDIF:FormerChairmanMember 2025-12-31 0000811222 srt:ChiefExecutiveOfficerMember 2026-01-01 2026-06-30 0000811222 CDIF:FormerChairmanMember 2026-01-01 2026-06-30 0000811222 CDIF:FormerChairmanMember 2026-04-29 2026-05-01 0000811222 CDIF:FormerChairmanMember 2026-05-01 0000811222 CDIF:FormerChairmanMember 2026-05-20 2026-05-21 0000811222 stpr:FL 2026-01-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:HealthcareSegmentMember 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:HealthcareSegmentMember 2025-12-31 0000811222 us-gaap:OperatingSegmentsMember CDIF:RealEstatesMember 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:RealEstatesMember 2025-12-31 0000811222 us-gaap:OperatingSegmentsMember CDIF:CorporateAdministrationAndOtherMember 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:CorporateAdministrationAndOtherMember 2025-12-31 0000811222 us-gaap:OperatingSegmentsMember 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember 2025-12-31 0000811222 us-gaap:OperatingSegmentsMember CDIF:HealthcareSegmentMember 2026-04-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:HealthcareSegmentMember 2025-04-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:RealEstatesMember 2026-04-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:RealEstatesMember 2025-04-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember 2026-04-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember 2025-04-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:SubsidiaryMember 2026-04-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:SubsidiaryMember 2025-04-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:CardiffLexingtonMember 2026-04-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:CardiffLexingtonMember 2025-04-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember us-gaap:CorporateMember 2026-04-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember us-gaap:CorporateMember 2025-04-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:HealthcareSegmentMember 2026-01-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:HealthcareSegmentMember 2025-01-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:RealEstatesMember 2026-01-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:RealEstatesMember 2025-01-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember 2026-01-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember 2025-01-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:SubsidiaryMember 2026-01-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:SubsidiaryMember 2025-01-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:CardiffLexingtonMember 2026-01-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember CDIF:CardiffLexingtonMember 2025-01-01 2025-06-30 0000811222 us-gaap:OperatingSegmentsMember us-gaap:CorporateMember 2026-01-01 2026-06-30 0000811222 us-gaap:OperatingSegmentsMember us-gaap:CorporateMember 2025-01-01 2025-06-30 iso4217:USD shares iso4217:USD shares pure CDIF:Integer false --12-31 2026 Q2 0000811222

10-Q true 2026-06-30 false 000-49709 CARDIFF LEXINGTON CORPORATION NV 84-1044583 710 East Main Street Lexington KY 40502 800 530-2100 Yes Yes Non-accelerated Filer true false false 15637361

217654

318535

23725621

22070954

352603

203876

24295878

22593365

2107

2953

540000

5666608

105726

214858

4979 4979

65539

64182

30680837

29086945

1869755

1760765

232393 4645826

769180

707574

108980

178524

15717

125774

1085703 1085703

21138949

17209908

1061124

131705

302765

118295

1087129

26610571

25832369

42976

137115

138773

350000 0

27097686

26014118

3000000

0.001

4.00

1037311

3802010

5000000

0.001

4.00

460233

438388

1827857

1740478

1827857

5542488

50000

4.00

3875

15500

400000

4.00

319493

1277972

3000000

4.00

1099957

4052591

1500000

4.00

1122091

1067878

4488358

4271512

300000000

0.001

15283191

13701698

15283

13702

77763975

72021848

241066

579215

-85617319

-79490980

1755294

-2469661

30680837

29086945

2159557

2789007

4381837

5704574

977242

1093748

1881467

2168782

1182315

1695259

2500370

3535792

253

763

846

4128

-0

-12593

366939

97500

1031135

97500

1359766

987319

2524191

2267960

1726958

1085582

3556172

2382181

-544643

609677

-1055802

1153611

10081

-1597

226049

-442772

2137419

1836072

4048156

2829186

22893

-0

34331

-0

-1934263

-1836072

-4515178

-2830783

-2478906

-1226395

-5570980

-1677172

282900

254008

555359

499453

-2761806

-1480403

-6126339

-2176625

-0.18

-0.24

-0.41

-0.39

15265398

6191240

14863185

5651634

1067880

4271512

323368

1293472

13701698

13702

72021848

-579215

-79490980

-2469661

36667 37 69500 69537

295875

296

574989

84715

660000

-11667 -12 -51905 51917 1144777 1144 4717090 4718234 1037311 3802010 3802010 30693 122770 122770 26476 105903 105903

121551

110645

232196

272459

-3092074

2162360

8302195

323368

1293472

15167350

15167

77453073

-331938

-82855513

3876456

4175 4 10780 10784

115000

115

199140

-36255

163000

-3334 -3 -14830 14833 31953 127809 127809 27737 110945 110945

115812

112294

228106

282900

-2478906

2222050

8540949

323368

1293472

15283191

15283

77763975

-241066

-85617319

1755294

11448219

45792868

1778610

7114440

296

5100971

5101

22721549

-72949085

2685169

-12400 -49600 8268 8 49592 -2500 -10000 1667 2 9998 11775 47100 47100

245445

-450777

11457494

45829968

1766210

7064840

296

5110906

5111

22781139

-73645307

2036047

-1567467 -6269868 1044980 1045 6268823 -80 -320 266668 267 53 -229375 -917500 152917 153 917347 25115 100460 100460 -391500 -1566000 354000 1416000 6 24 149976

5000

97495

97500

-19750 -20 20

254008

-1226395

11091109

44364428

323368

1293472

6560721

6561

30214853

-75125710

753604

-5570980

-1677172

846

4128

34331

30000

112727

-0

-12593

-442772

-0

4165687

2579283

1031135

97500

1684667

3371656

-109132

-133771

125917

22364

339108

119855

626247

112468

46177

137211

-112520

-127347

-668649

-1889003

4386

-236646

1464919

1113889

195089

-0

110000

150000

-0

50000

567768

1260533

-100881

-628470

318535

1188185

217654

559715

6283

6685

0 4423 590468 514608 4718234 0 350000 0 963850 0 1913228 0 12621 0 -838720 0

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">1.</td> <td>SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</td></tr> </table> Organization and Nature of Operations Cardiff Lexington Corporation (“Cardiff”) was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada. Cardiff is an acquisition holding company focused on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders. All of Cardiff’s operations are predominantly conducted through, and its income derived from, its Nova Ortho and Spine, LLC (“Nova”) subsidiary. Its subsidiaries include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">Nova, which was acquired on May 31, 2021; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Edge View Properties, Inc. (“Edge View”), which was acquired on July 16, 2014.</td></tr> </table> Basis of Presentation and Principles of Consolidation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the accounts of Cardiff and its wholly owned subsidiaries, Nova and Edge View (collectively, the “Company”). All significant intercompany accounts and transactions are eliminated in consolidation. Reverse Stock Split On January 12, 2026, the Company implemented a 1-for-3 reverse split of our outstanding shares of common stock. All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse stock split. The total number of authorized shares of common stock did not change. As a result of the reverse stock split, an amount equal to the decreased value of the common stock was reclassified from “common stock” to “additional paid-in capital.” In addition, the conversion prices of the outstanding convertible notes and certain series of preferred stock were adjusted to reflect a proportional decrease in the number of shares of common stock to be issued upon conversion. All fractional shares were rounded up. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates. Accounts Receivable In the normal course of business, the Company is in the lien based medical industry, providing orthopedic healthcare servicing an uninsured market insulated by a letter of protection which insulates the Company from, and insures payment in full of, insurance settlements. Accounts receivable consists of amounts due from attorneys and insurance providers for services provided to patients under the letter of protection. Accounts receivable are recorded at the expected settlement realization amount, which is less contractual adjustments and an allowance for credit losses. The Company recognizes an allowance for credit losses for its accounts receivable to present the net amount expected to be collected as of the balance sheet date. This allowance is determined based on the history of net settlements received, where the net settlement amount is not collected. No collection can happen if no settlement is reached with the defendant’s insurance company and the plaintiff (the patient) loses the case at trial, or the case is abandoned, then the Company will not be able to collect on its letter of protection and its receivable will not be collected. The Company monitors outstanding cases as they develop through ongoing discussions with attorneys, doctors and its third-party medical billing company and additionally monitors settlement realization rates over time. Additionally, the Company considers economic factors and events or trends expected to affect future collections experience. The no collection history of the Company’s customers is considered in future assessments of collectability as these patterns are established over a longer period. The Company uses the term collection and collection rate in its disclosures to describe the historical less than 1.0% occurrence of not collecting under a contract, which aligns with the Company’s credit loss accounting under ASC 326. The Company does not have a significant exposure to credit losses as it has historically had a less than 1.0% loss rate where the Company received no settlement amount for its outstanding accounts receivable. Although possible, claims resulting in zero collection upon settlement are rare based on the Company’s historical experience and has historically been less than 1.0% of its outstanding accounts receivable, thereby resulting in a collection rate of 99%. The Company uses the loss rate method to record its allowance for credit losses. The Company applies the loss rate method by reviewing its zero collection history on a quarterly basis and updating its estimates of credit losses to adjust for changes in loss data. The Company typically collects on its accounts receivable between twelve and twenty-four months after recording. The Company does not record an allowance for credit losses based on an aging of its accounts receivable as the aging of the Company’s receivables do not influence the credit loss rate due to the nature of its business and the letter of protection. The Company does not adjust its receivables for the effects of a significant financing component at contract inception as the timing of variable consideration is determined by the settlement, which is outside of the Company’s control. As of June 30, 2026 and December 31, 2025, the Company’s allowance for credit losses was $430,000 and $400,000, respectively. As of June 30, 2025 and December 31, 2024, the Company’s allowance for credit losses was $249,799 and $255,215, respectively. The Company recognized $30,000 credit loss expense during each of the three and six months ended June 30, 2026, and $0 and $112,727 of credit loss expense during the three and six months ended June 30 2025, respectively, which is included in selling, general and administrative expenses in the consolidated statement of operations. The balance of accounts receivable, net as of January 1, 2025 was $15,934,490. The balance of the allowance for credit losses was $255,215 as of January 1, 2025. The following table shows the allowance for credit losses activity: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_z8f3P1WYZFyf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Allowance for credit losses)"> <tr style="vertical-align: bottom"> <td>Schedule of allowance for credit losses activity</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold">Balance at January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_c20260101__20260630_zA2alcvxh3i4" style="width: 13%; text-align: right" title="Allowance for credit losses, beginning balance">(400,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_c20250101__20250630_zK7wdVommyX6" style="width: 13%; text-align: right" title="Allowance for credit losses, beginning balance">(255,215</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Current period provision</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProvisionForOtherCreditLosses_iN_di0_c20260101__20260630_zhQOM0SmtR49" style="text-align: right" title="Current period provision">(30,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProvisionForOtherCreditLosses_iN_di_c20250101__20250630_z7D4RaNip0Qi" style="text-align: right" title="Current period provision">(112,727</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Write off charged against the allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_d0_c20260101__20260630_zCN1zOX3Zoj8" style="border-bottom: Black 1pt solid; text-align: right" title="Write off charged against the allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_c20250101__20250630_zPaDgz6xeNC7" style="border-bottom: Black 1pt solid; text-align: right" title="Write off charged against the allowance">118,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_c20260101__20260630_zT92Wx391985" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, ending balance">(430,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_c20250101__20250630_zVpLit5FEWqf" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, ending balance">(249,799</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> Property and Equipment Property and equipment are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes based on the following estimated useful lives: <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--PropertyPlantAndEquipmentUsefulLifeTextBlock_zYmCE0xmXLod" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)"> <tr style="vertical-align: top"> <td>Schedule of estimated useful lives</td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="border-bottom: black 1pt solid; width: 30%">Classification</td> <td style="width: 7%"> </td> <td style="border-bottom: black 1pt solid; width: 63%">Useful Life</td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td>Equipment, furniture, and fixtures</td> <td> </td> <td><span id="xdx_905_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zkh9exJMKn1f" title="Property and equipment, estimated useful lives">5 - 7 years</td></tr> <tr style="vertical-align: top; background-color: White"> <td>Medical equipment</td> <td> </td> <td><span id="xdx_90B_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MedicalEquipmentMember_zkz7eILDWSC9" title="Property and equipment, estimated useful lives">10 years</td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td>Leasehold improvements</td> <td> </td> <td><span id="xdx_908_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zjcXKkXX3Zzk" title="Property and equipment, estimated useful lives">10 years or lease term, if shorter</td></tr> </table> Goodwill Goodwill is not amortized but is evaluated for impairment annually or when indicators of a potential impairment are present. The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Goodwill is tested first for impairment based on qualitative factors on an annual basis or in between if an event occurs or circumstances change that indicate the fair value may be below its carrying amount, otherwise known as a ‘triggering event’. An assessment is made of these qualitative factors to determine whether it is more likely than not the fair value is less than the carry amount, including goodwill. The annual evaluation is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the six months ended June 30, 2026 and 2025, the Company did not recognize any goodwill impairment and noted there were no such triggering events. Valuation of Long-lived Assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-35, “Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to estimated cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets. Revenue Recognition The Company’s primary source of revenue is its healthcare subsidiary, which records revenues from providing licensed and/or certified orthopedic procedures. Revenue is recognized at a point in time in accordance with ASC 606 and at an estimated net settlement realization rate based on gross billed charges. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. The Company applies the following five-step ASC 606 model to determine revenue recognition: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td>Identification of a contract with a customer</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Identification of the performance obligations in the contract</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Determination of the transaction price</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Allocation of the transaction price to the separate performance obligations</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Recognition of revenue when performance obligations are satisfied.</td></tr> </table> At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses services promised within each contract and determines those that are a performance obligation and assesses whether each promised service is distinct. The Company’s contracts contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction price is allocated to this single performance obligation. Accordingly, the Company recognizes net revenue when the patient receives orthopedic care services. The Company’s patient service contracts generally have performance obligations which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts are generally fixed-price, and the transaction price is in the contract. In determining net revenue to record under ASC 606, the Company must estimate the transaction price, including estimates of variable consideration in the contract at inception. In order to estimate variable consideration, the Company uses established billings rates (also described as “gross charges”) for the procedures being performed, however, the billing rates are not the same as actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately paid by the customer, insurance carriers and other payors, and therefore are not reported in the consolidated financial statements at that rate. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines that designates relative value units and a suggested range of charges for each procedure which is then assigned a CPT code. This gross charge is discounted to reflect the percentage paid to the Company using a modifier recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. These adjustments are considered variable consideration under ASC 606 and are deducted from the calculated fee to arrive at the net transaction price. The Company also estimates changes in the contract price as a result of price concessions, changes to deductibles, co-pays and other contractual adjustments to determine the eventual settlement amount the Company expects to receive. The Company uses the term settlement realization in its disclosures to describe the amount of cash the Company expects to receive based on its estimate of the transaction price under the expected value method of ASC 606. Where appropriate, the Company utilizes the expected value method to determine the appropriate amount for estimates of variable consideration, which has been based on a historical lookback of its actual settlement realization rates. The estimates of reserves established for variable consideration reflect current contractual requirements, the Company’s historical experience, specific known market events and trends, industry data and forecasted patient data and settlement patterns. Settlement realization patterns are assessed based on actual settlements and based on expected settlement realization trends obtained from discussions with attorneys, doctors and the Company’s third-party medical billing company. Settlement amounts are negotiated, and prolonged settlement negotiations are not indicative of a greater likelihood of reduced settlement realization or zero settlement. The Company may accept a lower settlement realization rate in order to receive faster payment. The Company obtains information about expected settlement realization trends from discussions with doctors and attorneys and its third-party medical billing company vendor, which handles settlement claims and negotiations. Settlement amounts are presented to the Company’s third-party medical billing company vendor. Settlement rates of 49% or higher based on gross billed amounts are typically accepted without further negotiation. Proposed settlement rates below 49% are negotiated when possible and longer negotiations typically result in higher settlement rates. If the Company accepts a lower settlement realization rate in order to receive payments more quickly, the Company considers that a price concession and estimates these concessions at contract inception. The various forms of variable consideration described above included in the transaction price may be constrained and are included in net revenue only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in a future period. Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non Personal Injury Protection (“PIP”) services. As described above, these revenues are based on established insurance billing rates, less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual and other adjustments based on its historical settlement realization experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. The Company’s healthcare revenues are generated from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. The Company satisfies performance obligations as services are performed and then billed to the patient. Payment in most cases is made by an attorney for such services to our patients which are due upon final settlement of patients’ claims. During the claims process, legal counsel warranties such claim through the letter of protection, which is sent to the Company, as a medical provider, on behalf of the client patient. This letter states that the attorney is responsible for paying the client’s medical bills when the case is fully developed and settles. The medical professional agrees to provide treatment to the injured person and refrain from attempting to collect payment as it is developing and until the case is resolved. Once the personal injury case is finalized with the insurance company, the attorney pays the outstanding medical bills from the settlement. Settlement Rates The Company periodically evaluates its estimated settlement realization rate at which revenue is recorded in accordance with ASC 606. This includes a monthly review of historical data and settlement realization rates, along with estimates of current and pending settlements through ongoing discussions with attorneys, doctors and the Company’s third-party medical billing company in order to determine the variable consideration under ASC 606 and the net transaction price. For each of the three and six months ended June 30, 2026, the Company realized a 41% average settlement rate of its gross billed charges. For each of the three and six months ended June 30, 2025, the Company realized a 43% average settlement rate of its gross billed charges. Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non PIP related procedures, typically car accidents, and are settled on a contingency basis. Prior to April 2023, these cases were sold to a factor who bears the risk of economic benefit or loss. Generally, the sale of these cases to a third-party factor resulted in an approximate 54% reduction from the accounts receivables amounts. After selling patient cases to the factor, any additional funds settled by the Company were remitted to the factor. The Company evaluated the factored adjustments considering the actual factored amounts per patient on a quarterly interval, and the reductions from accounts receivable that were factored were recorded in finance charges as other expenses on the consolidated statement of operations. As a result of the Company’s twelve to twenty-four month settlement realization timeframe, the Company has an accrued liability resulting from the settlement of receivables sold to the third-party factors which fluctuates as settlements are made and remitted to those third-party factors. These accounts receivables sold to these third-party factors are not included in the Company’s financial statements accounts receivable balance once sold and therefore are not part of the assessment of the net realizable value of accounts receivable. The Company ceased factoring of accounts receivable in the first quarter of 2023. Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations. The Company recognized advertising and marketing expense of $60,176 and $113,169 for the three months ended June 30, 2026 and 2025, respectively. The Company recognized advertising and marketing expense of $122,706 and $203,338 for the six months ended June 30, 2026 and 2025, respectively. Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). See also Note 6. Fair Value Measurements. The three levels of the fair value hierarchy are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="width: 7%">Level 1</td> <td style="width: 88%; text-align: justify">Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Level 2</td> <td style="text-align: justify">Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Level 3</td> <td style="text-align: justify">Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date.</td></tr> </table> Distinguishing Liabilities from Equity The Company accounts for its series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s consolidated balance sheet. Share-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee/non-employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of equity-classified awards is the grant date, which is the date on which the Company and the grantee reach a mutual understanding of the award’s key terms and conditions. Generally, all forms of share-based payments, including stock option grants, warrants, restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The Company has elected to account for forfeitures as they occur and expense is recognized over the requisite service period. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations. Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company evaluates both positive and negative evidence in assessing the realizability of its net deferred tax assets and records a valuation allowance when it is more likely than not that some or all of the deferred tax assets will not be realized. The One Big Beautiful Bill Act (the “OBBBA”), which was enacted on July 4, 2025, makes numerous tax changes. The tax provisions of the OBBBA did not have a material impact on the Company’s effective tax rate and it also did not impact the Company’s net deferred tax assets, as the Company continues to maintain a full valuation allowance against that balance. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the three and six months ended June 30, 2026 and 2025, the Company did not have any interest and penalties associated with tax positions and did not have any significant unrecognized uncertain tax positions. Income (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share, provides for the calculation of “Basic” and “Diluted” earnings per share. Basic earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Income available to common stockholders consists of net (loss) income less any preferred stock dividends. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common stock. The dilutive effect of stock options and warrants are reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. The diluted effect of debt convertibles is reflected utilizing the if converted method. Going Concern The accompanying condensed consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company has sustained operating losses since its inception and has an accumulated deficit of $85,617,319 and $79,490,980 as of June 30, 2026 and December 31, 2025, respectively. The Company had negative cash flow from operations of $668,649 and $1,889,003 for the six months ended June 30, 2026 and 2025, respectively. These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying condensed consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations. Recently Issued Accounting Standards The FASB issued Accounting Standards Update (“ASU”) 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” in November 2024. The amendments are effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027, with early adoption permitted. The amendments require disclosure in the notes to financial statements of specified information about certain costs and expenses related to selling expenses and in annual reporting periods, an entity’s definition of selling expenses, among other qualitative descriptions of relevant expense captions that are not separately disaggregated quantitatively. The Company is analyzing the impact that ASU 2024-03 will have on the Company’s required disclosures but does not expect any material impacts. The FASB issued ASU 2025-11, “Interim Reporting (Topic 270): Narrow Scope Improvements” in December 2025. The amendments are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, for public business entities. The amendments can be applied either prospectively or retrospectively to any or all prior periods presented in the financial statements. The amendments in this update clarify interim disclosure requirements and the applicability of Topic 270 and result in a comprehensive list of interim disclosures that are required by GAAP. The amendments in this update also include a disclosure principle that requires entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. The Company will review the clarifications in the update around the Topic 270 disclosures but do not expect this update to have a material impact on our financial statements.

Organization and Nature of Operations Cardiff Lexington Corporation (“Cardiff”) was originally incorporated on September 3, 1986 in Colorado as Cardiff International Inc. On November 10, 2005, Cardiff merged with Legacy Card Company, LLC and changed its name to Cardiff Lexington Corporation. On August 27, 2014, Cardiff redomiciled and became a corporation under the laws of Florida. On April 13, 2021, Cardiff redomiciled and became a corporation under the laws of Nevada. Cardiff is an acquisition holding company focused on locating undervalued and undercapitalized companies, primarily in the healthcare industry, and providing them capitalization and leadership to maximize the value and potential of their private enterprises while also providing diversification and risk mitigation for stockholders. All of Cardiff’s operations are predominantly conducted through, and its income derived from, its Nova Ortho and Spine, LLC (“Nova”) subsidiary. Its subsidiaries include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">Nova, which was acquired on May 31, 2021; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Edge View Properties, Inc. (“Edge View”), which was acquired on July 16, 2014.</td></tr> </table>

Basis of Presentation and Principles of Consolidation The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the accounts of Cardiff and its wholly owned subsidiaries, Nova and Edge View (collectively, the “Company”). All significant intercompany accounts and transactions are eliminated in consolidation.

Reverse Stock Split On January 12, 2026, the Company implemented a 1-for-3 reverse split of our outstanding shares of common stock. All share and per share data throughout these consolidated financial statements have been retroactively adjusted to reflect the reverse stock split. The total number of authorized shares of common stock did not change. As a result of the reverse stock split, an amount equal to the decreased value of the common stock was reclassified from “common stock” to “additional paid-in capital.” In addition, the conversion prices of the outstanding convertible notes and certain series of preferred stock were adjusted to reflect a proportional decrease in the number of shares of common stock to be issued upon conversion. All fractional shares were rounded up.

1-for-3 reverse split

Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Management uses its historical records and knowledge of its business in making estimates. Accordingly, actual results could differ from those estimates.

Accounts Receivable In the normal course of business, the Company is in the lien based medical industry, providing orthopedic healthcare servicing an uninsured market insulated by a letter of protection which insulates the Company from, and insures payment in full of, insurance settlements. Accounts receivable consists of amounts due from attorneys and insurance providers for services provided to patients under the letter of protection. Accounts receivable are recorded at the expected settlement realization amount, which is less contractual adjustments and an allowance for credit losses. The Company recognizes an allowance for credit losses for its accounts receivable to present the net amount expected to be collected as of the balance sheet date. This allowance is determined based on the history of net settlements received, where the net settlement amount is not collected. No collection can happen if no settlement is reached with the defendant’s insurance company and the plaintiff (the patient) loses the case at trial, or the case is abandoned, then the Company will not be able to collect on its letter of protection and its receivable will not be collected. The Company monitors outstanding cases as they develop through ongoing discussions with attorneys, doctors and its third-party medical billing company and additionally monitors settlement realization rates over time. Additionally, the Company considers economic factors and events or trends expected to affect future collections experience. The no collection history of the Company’s customers is considered in future assessments of collectability as these patterns are established over a longer period. The Company uses the term collection and collection rate in its disclosures to describe the historical less than 1.0% occurrence of not collecting under a contract, which aligns with the Company’s credit loss accounting under ASC 326. The Company does not have a significant exposure to credit losses as it has historically had a less than 1.0% loss rate where the Company received no settlement amount for its outstanding accounts receivable. Although possible, claims resulting in zero collection upon settlement are rare based on the Company’s historical experience and has historically been less than 1.0% of its outstanding accounts receivable, thereby resulting in a collection rate of 99%. The Company uses the loss rate method to record its allowance for credit losses. The Company applies the loss rate method by reviewing its zero collection history on a quarterly basis and updating its estimates of credit losses to adjust for changes in loss data. The Company typically collects on its accounts receivable between twelve and twenty-four months after recording. The Company does not record an allowance for credit losses based on an aging of its accounts receivable as the aging of the Company’s receivables do not influence the credit loss rate due to the nature of its business and the letter of protection. The Company does not adjust its receivables for the effects of a significant financing component at contract inception as the timing of variable consideration is determined by the settlement, which is outside of the Company’s control. As of June 30, 2026 and December 31, 2025, the Company’s allowance for credit losses was $430,000 and $400,000, respectively. As of June 30, 2025 and December 31, 2024, the Company’s allowance for credit losses was $249,799 and $255,215, respectively. The Company recognized $30,000 credit loss expense during each of the three and six months ended June 30, 2026, and $0 and $112,727 of credit loss expense during the three and six months ended June 30 2025, respectively, which is included in selling, general and administrative expenses in the consolidated statement of operations. The balance of accounts receivable, net as of January 1, 2025 was $15,934,490. The balance of the allowance for credit losses was $255,215 as of January 1, 2025. The following table shows the allowance for credit losses activity: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_z8f3P1WYZFyf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Allowance for credit losses)"> <tr style="vertical-align: bottom"> <td>Schedule of allowance for credit losses activity</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold">Balance at January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_c20260101__20260630_zA2alcvxh3i4" style="width: 13%; text-align: right" title="Allowance for credit losses, beginning balance">(400,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_c20250101__20250630_zK7wdVommyX6" style="width: 13%; text-align: right" title="Allowance for credit losses, beginning balance">(255,215</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Current period provision</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProvisionForOtherCreditLosses_iN_di0_c20260101__20260630_zhQOM0SmtR49" style="text-align: right" title="Current period provision">(30,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProvisionForOtherCreditLosses_iN_di_c20250101__20250630_z7D4RaNip0Qi" style="text-align: right" title="Current period provision">(112,727</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Write off charged against the allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_d0_c20260101__20260630_zCN1zOX3Zoj8" style="border-bottom: Black 1pt solid; text-align: right" title="Write off charged against the allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_c20250101__20250630_zPaDgz6xeNC7" style="border-bottom: Black 1pt solid; text-align: right" title="Write off charged against the allowance">118,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_c20260101__20260630_zT92Wx391985" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, ending balance">(430,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_c20250101__20250630_zVpLit5FEWqf" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, ending balance">(249,799</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

430000

400000

249799

255215

30000

112727

15934490

255215

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_z8f3P1WYZFyf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Allowance for credit losses)"> <tr style="vertical-align: bottom"> <td>Schedule of allowance for credit losses activity</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; font-weight: bold">Balance at January 1</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_c20260101__20260630_zA2alcvxh3i4" style="width: 13%; text-align: right" title="Allowance for credit losses, beginning balance">(400,000</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNS_di_c20250101__20250630_zK7wdVommyX6" style="width: 13%; text-align: right" title="Allowance for credit losses, beginning balance">(255,215</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Current period provision</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProvisionForOtherCreditLosses_iN_di0_c20260101__20260630_zhQOM0SmtR49" style="text-align: right" title="Current period provision">(30,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ProvisionForOtherCreditLosses_iN_di_c20250101__20250630_z7D4RaNip0Qi" style="text-align: right" title="Current period provision">(112,727</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 1pt">Write off charged against the allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_d0_c20260101__20260630_zCN1zOX3Zoj8" style="border-bottom: Black 1pt solid; text-align: right" title="Write off charged against the allowance">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--AllowanceForDoubtfulAccountsReceivableWriteOffs_c20250101__20250630_zPaDgz6xeNC7" style="border-bottom: Black 1pt solid; text-align: right" title="Write off charged against the allowance">118,143</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at June 30</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_c20260101__20260630_zT92Wx391985" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, ending balance">(430,000</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNE_di_c20250101__20250630_zVpLit5FEWqf" style="border-bottom: Black 2.5pt double; text-align: right" title="Allowance for credit losses, ending balance">(249,799</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

400000

255215

30000

112727

118143

430000

249799

Property and Equipment Property and equipment are carried at cost. Expenditures for renewals and betterments that extend the useful lives of property, equipment or leasehold improvements are capitalized. Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation is calculated using the straight-line method for financial reporting purposes based on the following estimated useful lives: <table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--PropertyPlantAndEquipmentUsefulLifeTextBlock_zYmCE0xmXLod" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)"> <tr style="vertical-align: top"> <td>Schedule of estimated useful lives</td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="border-bottom: black 1pt solid; width: 30%">Classification</td> <td style="width: 7%"> </td> <td style="border-bottom: black 1pt solid; width: 63%">Useful Life</td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td>Equipment, furniture, and fixtures</td> <td> </td> <td><span id="xdx_905_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zkh9exJMKn1f" title="Property and equipment, estimated useful lives">5 - 7 years</td></tr> <tr style="vertical-align: top; background-color: White"> <td>Medical equipment</td> <td> </td> <td><span id="xdx_90B_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MedicalEquipmentMember_zkz7eILDWSC9" title="Property and equipment, estimated useful lives">10 years</td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td>Leasehold improvements</td> <td> </td> <td><span id="xdx_908_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zjcXKkXX3Zzk" title="Property and equipment, estimated useful lives">10 years or lease term, if shorter</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--PropertyPlantAndEquipmentUsefulLifeTextBlock_zYmCE0xmXLod" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Estimated useful lives)"> <tr style="vertical-align: top"> <td>Schedule of estimated useful lives</td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td style="border-bottom: black 1pt solid; width: 30%">Classification</td> <td style="width: 7%"> </td> <td style="border-bottom: black 1pt solid; width: 63%">Useful Life</td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td>Equipment, furniture, and fixtures</td> <td> </td> <td><span id="xdx_905_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--EquipmentMember_zkh9exJMKn1f" title="Property and equipment, estimated useful lives">5 - 7 years</td></tr> <tr style="vertical-align: top; background-color: White"> <td>Medical equipment</td> <td> </td> <td><span id="xdx_90B_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--MedicalEquipmentMember_zkz7eILDWSC9" title="Property and equipment, estimated useful lives">10 years</td></tr> <tr style="vertical-align: top; background-color: rgb(238,238,238)"> <td>Leasehold improvements</td> <td> </td> <td><span id="xdx_908_ecustom--PropertyPlantAndEquipmentEstimatedUsefulLives1_c20260101__20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zjcXKkXX3Zzk" title="Property and equipment, estimated useful lives">10 years or lease term, if shorter</td></tr> </table> 5 - 7 years 10 years 10 years or lease term, if shorter

Goodwill Goodwill is not amortized but is evaluated for impairment annually or when indicators of a potential impairment are present. The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. Goodwill is tested first for impairment based on qualitative factors on an annual basis or in between if an event occurs or circumstances change that indicate the fair value may be below its carrying amount, otherwise known as a ‘triggering event’. An assessment is made of these qualitative factors to determine whether it is more likely than not the fair value is less than the carry amount, including goodwill. The annual evaluation is based on valuation models that incorporate assumptions and internal projections of expected future cash flows and operating plans. The Company believes such assumptions are also comparable to those that would be used by other marketplace participants. During the six months ended June 30, 2026 and 2025, the Company did not recognize any goodwill impairment and noted there were no such triggering events.

Valuation of Long-lived Assets In accordance with the provisions of Accounting Standards Codification (“ASC”) Topic 360-10-35, “Impairment or Disposal of Long-Lived Assets”, all long-lived assets such as plant and equipment and construction in progress held and used by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of assets to estimated cash flows expected to be generated by the assets. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets.

Revenue Recognition The Company’s primary source of revenue is its healthcare subsidiary, which records revenues from providing licensed and/or certified orthopedic procedures. Revenue is recognized at a point in time in accordance with ASC 606 and at an estimated net settlement realization rate based on gross billed charges. The Company’s healthcare subsidiary does not have contract liabilities or deferred revenue as there are no amounts prepaid for services. The Company applies the following five-step ASC 606 model to determine revenue recognition: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td>Identification of a contract with a customer</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Identification of the performance obligations in the contract</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Determination of the transaction price</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Allocation of the transaction price to the separate performance obligations</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td>Recognition of revenue when performance obligations are satisfied.</td></tr> </table> At contract inception, once the contract is determined to be within the scope of ASC 606, the Company assesses services promised within each contract and determines those that are a performance obligation and assesses whether each promised service is distinct. The Company’s contracts contain a single performance obligation (providing orthopedic services), as the promise to transfer the individual services is not separately identifiable from other promises in the contracts and, therefore, not distinct, as a result, the entire transaction price is allocated to this single performance obligation. Accordingly, the Company recognizes net revenue when the patient receives orthopedic care services. The Company’s patient service contracts generally have performance obligations which are satisfied at a point in time. The performance obligation is for onsite or off-site care provided. Patient service contracts are generally fixed-price, and the transaction price is in the contract. In determining net revenue to record under ASC 606, the Company must estimate the transaction price, including estimates of variable consideration in the contract at inception. In order to estimate variable consideration, the Company uses established billings rates (also described as “gross charges”) for the procedures being performed, however, the billing rates are not the same as actual amounts recovered for the Company’s healthcare subsidiary. They generally do not reflect what the Company is ultimately paid by the customer, insurance carriers and other payors, and therefore are not reported in the consolidated financial statements at that rate. The Company is typically paid amounts based on established charges per procedure with guidance from the annually updated Current Procedural Terminology (“CPT”) guidelines that designates relative value units and a suggested range of charges for each procedure which is then assigned a CPT code. This gross charge is discounted to reflect the percentage paid to the Company using a modifier recognized by each insurance carrier for services, less deductible, co-pay, and contractual adjustments which are deducted from the calculated fee. These adjustments are considered variable consideration under ASC 606 and are deducted from the calculated fee to arrive at the net transaction price. The Company also estimates changes in the contract price as a result of price concessions, changes to deductibles, co-pays and other contractual adjustments to determine the eventual settlement amount the Company expects to receive. The Company uses the term settlement realization in its disclosures to describe the amount of cash the Company expects to receive based on its estimate of the transaction price under the expected value method of ASC 606. Where appropriate, the Company utilizes the expected value method to determine the appropriate amount for estimates of variable consideration, which has been based on a historical lookback of its actual settlement realization rates. The estimates of reserves established for variable consideration reflect current contractual requirements, the Company’s historical experience, specific known market events and trends, industry data and forecasted patient data and settlement patterns. Settlement realization patterns are assessed based on actual settlements and based on expected settlement realization trends obtained from discussions with attorneys, doctors and the Company’s third-party medical billing company. Settlement amounts are negotiated, and prolonged settlement negotiations are not indicative of a greater likelihood of reduced settlement realization or zero settlement. The Company may accept a lower settlement realization rate in order to receive faster payment. The Company obtains information about expected settlement realization trends from discussions with doctors and attorneys and its third-party medical billing company vendor, which handles settlement claims and negotiations. Settlement amounts are presented to the Company’s third-party medical billing company vendor. Settlement rates of 49% or higher based on gross billed amounts are typically accepted without further negotiation. Proposed settlement rates below 49% are negotiated when possible and longer negotiations typically result in higher settlement rates. If the Company accepts a lower settlement realization rate in order to receive payments more quickly, the Company considers that a price concession and estimates these concessions at contract inception. The various forms of variable consideration described above included in the transaction price may be constrained and are included in net revenue only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in a future period.

Service Fees – Net (PIP) The Company generates services fees from performing various procedures on the date the services are performed. These services primarily include slip and falls as well as smaller nominal Non Personal Injury Protection (“PIP”) services. As described above, these revenues are based on established insurance billing rates, less allowances for contractual adjustments and uncollectible amounts. These contractual adjustments vary by insurance company and self-pay patients. The Company computes these contractual and other adjustments based on its historical settlement realization experience. Completing the paperwork for each case and preparing it for billing takes approximately ten business days after a procedure is performed. The majority of claims are then filed electronically except for those remaining insurance carriers requiring paper filing. An initial response is usually received within four weeks from electronic filing and up to six weeks from paper filing. Responses may be a payment, a denial, or a request for additional information. The Company’s healthcare revenues are generated from professional medical billings including facility and anesthesia services. With respect to facility and anesthesia services, the Company is the primary obligor as the facility and anesthesia services are considered part of one integrated performance obligation. The Company satisfies performance obligations as services are performed and then billed to the patient. Payment in most cases is made by an attorney for such services to our patients which are due upon final settlement of patients’ claims. During the claims process, legal counsel warranties such claim through the letter of protection, which is sent to the Company, as a medical provider, on behalf of the client patient. This letter states that the attorney is responsible for paying the client’s medical bills when the case is fully developed and settles. The medical professional agrees to provide treatment to the injured person and refrain from attempting to collect payment as it is developing and until the case is resolved. Once the personal injury case is finalized with the insurance company, the attorney pays the outstanding medical bills from the settlement. Settlement Rates The Company periodically evaluates its estimated settlement realization rate at which revenue is recorded in accordance with ASC 606. This includes a monthly review of historical data and settlement realization rates, along with estimates of current and pending settlements through ongoing discussions with attorneys, doctors and the Company’s third-party medical billing company in order to determine the variable consideration under ASC 606 and the net transaction price. For each of the three and six months ended June 30, 2026, the Company realized a 41% average settlement rate of its gross billed charges. For each of the three and six months ended June 30, 2025, the Company realized a 43% average settlement rate of its gross billed charges. Contract Fees (Non-PIP) The Company has contract fees for amounts earned from its Non PIP related procedures, typically car accidents, and are settled on a contingency basis. Prior to April 2023, these cases were sold to a factor who bears the risk of economic benefit or loss. Generally, the sale of these cases to a third-party factor resulted in an approximate 54% reduction from the accounts receivables amounts. After selling patient cases to the factor, any additional funds settled by the Company were remitted to the factor. The Company evaluated the factored adjustments considering the actual factored amounts per patient on a quarterly interval, and the reductions from accounts receivable that were factored were recorded in finance charges as other expenses on the consolidated statement of operations. As a result of the Company’s twelve to twenty-four month settlement realization timeframe, the Company has an accrued liability resulting from the settlement of receivables sold to the third-party factors which fluctuates as settlements are made and remitted to those third-party factors. These accounts receivables sold to these third-party factors are not included in the Company’s financial statements accounts receivable balance once sold and therefore are not part of the assessment of the net realizable value of accounts receivable. The Company ceased factoring of accounts receivable in the first quarter of 2023.

Advertising Costs Advertising costs are expensed as incurred. Advertising costs are included as a component of cost of sales in the consolidated statements of operations. The Company recognized advertising and marketing expense of $60,176 and $113,169 for the three months ended June 30, 2026 and 2025, respectively. The Company recognized advertising and marketing expense of $122,706 and $203,338 for the six months ended June 30, 2026 and 2025, respectively.

60176

113169

122706

203338

Fair Value Measurements Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value in the consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair value. The fair value hierarchy distinguishes between (1) market participant assumptions developed based on market data obtained from independent sources (observable inputs), and (2) an entity’s own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). See also Note 6. Fair Value Measurements. The three levels of the fair value hierarchy are described below: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%"> </td> <td style="width: 7%">Level 1</td> <td style="width: 88%; text-align: justify">Inputs are unadjusted, quoted prices for identical assets or liabilities in active markets at the measurement date.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Level 2</td> <td style="text-align: justify">Inputs, other than quoted prices included in Level 1, which are observable for the asset or liability through corroboration with market data at the measurement date.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>Level 3</td> <td style="text-align: justify">Unobservable inputs that reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date.</td></tr> </table>

Distinguishing Liabilities from Equity The Company accounts for its series X senior convertible preferred stock subject to possible redemption in accordance with ASC 480, “Distinguishing Liabilities from Equity”. Conditionally redeemable preferred shares are classified as temporary equity within the Company’s consolidated balance sheet.

Share-Based Compensation The Company accounts for its stock-based compensation in which the Company obtains employee/non-employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB ASC. Pursuant to paragraph 718-10-30-6 of the FASB ASC, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable. The measurement date used to determine the fair value of equity-classified awards is the grant date, which is the date on which the Company and the grantee reach a mutual understanding of the award’s key terms and conditions. Generally, all forms of share-based payments, including stock option grants, warrants, restricted stock grants and stock appreciation rights are measured at their fair value on the awards’ grant date, based on estimated number of awards that are ultimately expected to vest. The Company has elected to account for forfeitures as they occur and expense is recognized over the requisite service period. The expense resulting from share-based payments is recorded in general and administrative expense in the consolidated statements of operations.

Income Taxes Income taxes are determined in accordance with ASC Topic 740, “Income Taxes”. Under this method, deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. Deferred tax assets and liabilities are measured using enacted income tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Any effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. The Company evaluates both positive and negative evidence in assessing the realizability of its net deferred tax assets and records a valuation allowance when it is more likely than not that some or all of the deferred tax assets will not be realized. The One Big Beautiful Bill Act (the “OBBBA”), which was enacted on July 4, 2025, makes numerous tax changes. The tax provisions of the OBBBA did not have a material impact on the Company’s effective tax rate and it also did not impact the Company’s net deferred tax assets, as the Company continues to maintain a full valuation allowance against that balance. ASC 740 prescribes a comprehensive model for how companies should recognize, measure, present, and disclose in their financial statements uncertain tax positions taken or expected to be taken on a tax return. Under ASC 740, tax positions must initially be recognized in the financial statements when it is more likely than not the position will be sustained upon examination by the tax authorities. Such tax positions must initially and subsequently be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. For the three and six months ended June 30, 2026 and 2025, the Company did not have any interest and penalties associated with tax positions and did not have any significant unrecognized uncertain tax positions.

Income (Loss) per Share FASB ASC Subtopic 260, Earnings Per Share, provides for the calculation of “Basic” and “Diluted” earnings per share. Basic earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period. Diluted earnings per common share is computed by dividing income available to common stockholders by the weighted-average number of shares of common stock outstanding during the period increased to include the number of additional shares of common stock that would have been outstanding if the potentially dilutive securities had been issued. Income available to common stockholders consists of net (loss) income less any preferred stock dividends. Potentially dilutive securities include outstanding stock options, warrants, and debts convertible into common stock. The dilutive effect of stock options and warrants are reflected in diluted earnings per common share by application of the treasury stock method. Under the treasury stock method, an increase in the fair market value of the Company’s common stock can result in a greater dilutive effect from potentially dilutive securities. The diluted effect of debt convertibles is reflected utilizing the if converted method.

Going Concern The accompanying condensed consolidated financial statements have been prepared using the going concern basis of accounting, which contemplates continuity of operations, realization of assets and liabilities and commitments in the normal course of business. The Company has sustained operating losses since its inception and has an accumulated deficit of $85,617,319 and $79,490,980 as of June 30, 2026 and December 31, 2025, respectively. The Company had negative cash flow from operations of $668,649 and $1,889,003 for the six months ended June 30, 2026 and 2025, respectively. These factors raise a substantial doubt about the Company’s ability to continue as a going concern. The accompanying condensed consolidated financial statements do not reflect any adjustments relating to the recoverability and classification of recorded asset amounts or the amounts and classifications of liabilities that might result if the Company is unable to continue as a going concern. The ability of the Company to continue as a going concern and the appropriateness of using the going concern basis is dependent upon, among other things, additional cash infusions. Management has prospective investors and believes the raising of capital will allow the Company to fund its cash flow shortfalls and pursue new acquisitions. There can be no assurance that the Company will be able to obtain sufficient capital from debt or equity transactions or from operations in the necessary time frame or on terms acceptable to it. Should the Company be unable to raise sufficient funds, it may be required to curtail its operating plans. In addition, increases in expenses may require cost reductions. No assurance can be given that the Company will be able to operate profitably on a consistent basis, or at all, in the future. Should the Company not be able to raise sufficient funds, it may cause cessation of operations.

-85617319

-79490980

-668649

-1889003

Recently Issued Accounting Standards The FASB issued Accounting Standards Update (“ASU”) 2024-03, “Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses” in November 2024. The amendments are effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027, with early adoption permitted. The amendments require disclosure in the notes to financial statements of specified information about certain costs and expenses related to selling expenses and in annual reporting periods, an entity’s definition of selling expenses, among other qualitative descriptions of relevant expense captions that are not separately disaggregated quantitatively. The Company is analyzing the impact that ASU 2024-03 will have on the Company’s required disclosures but does not expect any material impacts. The FASB issued ASU 2025-11, “Interim Reporting (Topic 270): Narrow Scope Improvements” in December 2025. The amendments are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027, for public business entities. The amendments can be applied either prospectively or retrospectively to any or all prior periods presented in the financial statements. The amendments in this update clarify interim disclosure requirements and the applicability of Topic 270 and result in a comprehensive list of interim disclosures that are required by GAAP. The amendments in this update also include a disclosure principle that requires entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. The Company will review the clarifications in the update around the Topic 270 disclosures but do not expect this update to have a material impact on our financial statements.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">2.</td> <td>ACCOUNTS PAYABLE AND ACCRUED EXPENSES</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zfalFjbarKy7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of accounts payable and accrued expenses</td><td> </td> <td colspan="3" id="xdx_492_20260630_z8cH0fGOL3Kh" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_490_20251231_zkCbisEF9G85" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableCurrent_iI_maAPAALzzyc_zq9Ztrm8Ggqf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,517,782</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,091,113</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccruedCreditCards_iI_maAPAALzzyc_zq05L1cMEd8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued credit cards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,206</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AccruedLiabilityForCollectionsOfPreviouslyFactoredReceivables_iI_maAPAALzzyc_zj4JvZ530N06" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued liability for settlements of previously factored receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">221,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedIncomeTaxes_iI_maAPAALzzyc_z7QR4zcMCLji" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued income and property taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,687</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedProfessionalFeesCurrent_iI_maAPAALzzyc_zwlEAhwQG3Tb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AccruedDividend_iI_maAPAALzzyc_zx1VQ9httmz5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued expense – dividend payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccruedPublicCompanyFees_iI_maAPAALzzyc_zKWUdQO6yoY2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued public company fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAALzzyc_zjOGApsNRZd3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll and bonuses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,720</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,346</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AccruedExpenseMedicalProcedures_iI_d0_maAPAALzzyc_zLKekH6aP3y" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Accrued expense – other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,750</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzzyc_z3TozXaEyied" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,869,755</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,760,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zfalFjbarKy7" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of accounts payable and accrued expenses</td><td> </td> <td colspan="3" id="xdx_492_20260630_z8cH0fGOL3Kh" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_490_20251231_zkCbisEF9G85" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_40E_eus-gaap--AccountsPayableCurrent_iI_maAPAALzzyc_zq9Ztrm8Ggqf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Accounts payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,517,782</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,091,113</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccruedCreditCards_iI_maAPAALzzyc_zq05L1cMEd8d" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued credit cards</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">22,523</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,206</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--AccruedLiabilityForCollectionsOfPreviouslyFactoredReceivables_iI_maAPAALzzyc_zj4JvZ530N06" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued liability for settlements of previously factored receivables</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">198,125</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">221,441</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AccruedIncomeTaxes_iI_maAPAALzzyc_z7QR4zcMCLji" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued income and property taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,687</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--AccruedProfessionalFeesCurrent_iI_maAPAALzzyc_zwlEAhwQG3Tb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued professional fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">29,114</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">99,114</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--AccruedDividend_iI_maAPAALzzyc_zx1VQ9httmz5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued expense – dividend payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,661</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">35,108</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_ecustom--AccruedPublicCompanyFees_iI_maAPAALzzyc_zKWUdQO6yoY2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Accrued public company fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccruedPayrollTaxesCurrent_iI_maAPAALzzyc_zjOGApsNRZd3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accrued payroll and bonuses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">31,720</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">268,346</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--AccruedExpenseMedicalProcedures_iI_d0_maAPAALzzyc_zLKekH6aP3y" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Accrued expense – other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">26,143</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">24,750</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--AccountsPayableAndAccruedLiabilitiesCurrent_iTI_mtAPAALzzyc_z3TozXaEyied" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,869,755</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,760,765</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1517782

1091113

22523 12206 198125 221441

3687

29114

99114

35661 35108 5000 5000

31720

268346

26143 24750

1869755

1760765

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">3.</td> <td>PROPERTY AND EQUIPMENT, NET</td></tr> </table> Property and equipment as of June 30, 2026 and December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--PropertyPlantAndEquipmentTextBlock_zPq2SeB4hdV1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of property and equipment</td><td> </td> <td colspan="3" id="xdx_497_20260630_zdQUw37kPirk" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49B_20251231_zu4BUWWf5ic" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_40C_ecustom--MedicalEquipment_iI_maCzxwj_zD1349eivQ86" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Medical equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,640</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--MachineryAndEquipmentGross_iI_maCzxwj_z7NO8UIo8ogd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,189</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FurnitureAndFixturesGross_iI_maCzxwj_zUuwKTSuNUD1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Furniture, fixtures and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,079</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LeaseholdImprovementsGross_iI_maCzxwj_zvdD1JWA7Z6i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Leasehold improvement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,950</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,950</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iTI_mtCzxwj_maCz2jQ_zGIhFssnBUwl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,858</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msCz2jQ_zm4OiiEvJXk8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(61,751</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(60,905</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtCz2jQ_zbh2eOxhNbqf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,107</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,953</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the three months ended June 30, 2026 and 2025, depreciation expense was $253 and $763, respectively. For the six months ended June 30, 2026 and 2025, depreciation expense was $846 and $4,128, respectively. During the first quarter of 2025, the Company identified assets that were no longer functional in its medical facilities. As such, the Company has recorded a reduction in medical equipment and the related depreciation which resulted in a loss from the disposal of $12,593 in the condensed consolidated statement of operations for the six months ended June 30, 2025.

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--PropertyPlantAndEquipmentTextBlock_zPq2SeB4hdV1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PROPERTY AND EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of property and equipment</td><td> </td> <td colspan="3" id="xdx_497_20260630_zdQUw37kPirk" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49B_20251231_zu4BUWWf5ic" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_40C_ecustom--MedicalEquipment_iI_maCzxwj_zD1349eivQ86" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Medical equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,640</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">23,640</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--MachineryAndEquipmentGross_iI_maCzxwj_z7NO8UIo8ogd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,189</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,189</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FurnitureAndFixturesGross_iI_maCzxwj_zUuwKTSuNUD1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Furniture, fixtures and equipment</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,079</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,079</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--LeaseholdImprovementsGross_iI_maCzxwj_zvdD1JWA7Z6i" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Leasehold improvement</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,950</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">15,950</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--PropertyPlantAndEquipmentGross_iTI_mtCzxwj_maCz2jQ_zGIhFssnBUwl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,858</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">63,858</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msCz2jQ_zm4OiiEvJXk8" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(61,751</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(60,905</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtCz2jQ_zbh2eOxhNbqf" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Property and equipment, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,107</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,953</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

23640 23640

9189

15079

15950

63858

61751

60905

2107

2953

253

763

846

4128

12593

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">4.</td> <td>LAND</td></tr> </table> As of June 30, 2026 and December 31, 2025, the Company had 27 acres of land of approximately $540,000. The land is currently vacant, and management does not currently have any plans to develop this property and expects to eventually sell the property.

540000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">5.</td> <td>RELATED PARTY TRANSACTIONS</td></tr> </table> On June 30, 2026, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_90D_eus-gaap--LongTermNotesPayable_iI_c20260630__us-gaap--DebtInstrumentAxis__custom--AccruedCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zjlNYnpddQJ4" title="Notes payable">233,333 to Daniel Thompson, the Company’s former Chairman of the Board and a significant stockholder, to resolve outstanding accrued compensation obligations. The note bears interest at <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260630__us-gaap--DebtInstrumentAxis__custom--AccruedCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zr5gD6k4l8a6" title="Debt stated interest rate">5% annually and matures <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20260629__20260630__us-gaap--DebtInstrumentAxis__custom--AccruedCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zrpaToiyvCSh" title="Debt maturity date">June 30, 2028. See also Note 7. Notes and Loans Payable. On March 6, 2026, the Company entered into a lock-up and compensation resolution agreement with Daniel Thompson to resolve outstanding accrued compensation obligations. Under the agreement, the Company issued an unsecured promissory note in the principal amount of $<span id="xdx_90C_eus-gaap--LongTermNotesPayable_iI_c20260306__us-gaap--DebtInstrumentAxis__custom--CompensationResolutionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zHugdIQpBV7d" title="Notes payable">116,667 bearing interest at <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260306__us-gaap--DebtInstrumentAxis__custom--CompensationResolutionAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zEOlSOmjw2Zc">10% annually, payable interest-only in year one and 50% principal in each of years two and three, with all amounts due within three years. The agreement also required Mr. Thompson to execute a lock-up agreement in connection with the Company’s planned public offering. See also Note 7. Notes and Loans Payable. Also on March 6, 2026, the Company entered into a conversion agreement with Daniel Thompson, pursuant to which deferred compensation in the amount of $<span id="xdx_908_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20260305__20260306__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zWdHXW7AYI4c" title="Debt converted, amount converted">2,352,994 owed to Mr. Thompson was cancelled in exchange for <span id="xdx_902_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260305__20260306__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zT790NjZ7UD6" title="Debt converted, shares issued">588,249 shares of common stock. The number of shares issued was determined based on the closing market price of the Company’s common stock of $4.00 on March 4, 2026. Because the underlying compensation was fully earned and the fair value of equity issued equals the amount accrued, the settlement was accounted for as an equity issuance with no impact on the Company’s consolidated statements of operations. The Company recorded a reduction to accrued compensation and a corresponding increase to stockholders’ equity upon issuance of the shares. See also Note 10. Capital Stock. On January 29, 2026, the Company entered into a conversion agreement with Alex Cunningham, the Company’s Chief Executive Officer, pursuant to which deferred compensation in the amount of $<span id="xdx_90B_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20260128__20260129__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexCunninghamMember_z0PlvMatq4Kh">2,365,242 owed to Mr. Cunningham was cancelled in exchange for <span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260128__20260129__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexCunninghamMember_z7XOkbE1o5Kj">556,528 shares of common stock. The number of shares issued was determined based on the closing market price of the Company’s common stock of $4.25 on January 28, 2026. Because the underlying compensation was fully earned and the fair value of equity issued equals the amount accrued, the settlement was accounted for as an equity issuance with no impact on the Company’s consolidated statements of operations. The Company recorded a reduction to accrued compensation and a corresponding increase to stockholders’ equity upon issuance of the shares. See also Note 10. Capital Stock. On December 21, 2025, in connection with bonuses earned by certain employees, the Company issued promissory notes in the aggregate principal amount of $1,085,703 (representing bonuses earned of $<span id="xdx_90D_eus-gaap--LongTermNotesPayable_iI_c20251221__us-gaap--DebtInstrumentAxis__custom--AccruedBonusesMember__us-gaap--LongtermDebtTypeAxis__custom--BonusesEarned2025Member_zGAnFVpLOvJi" title="Notes payable">593,450 and $<span id="xdx_90A_eus-gaap--LongTermNotesPayable_iI_c20251221__us-gaap--DebtInstrumentAxis__custom--AccruedBonusesMember__us-gaap--LongtermDebtTypeAxis__custom--BonusesEarned2024Member_zf2xm3CJbRd5" title="Notes payable">492,253 for the years ended December 31, 2025 and 2024, respectively), in lieu of cash payment, including a promissory note in the principal amount of $<span id="xdx_909_eus-gaap--LongTermNotesPayable_iI_c20251221__us-gaap--DebtInstrumentAxis__custom--AccruedBonusesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexCunninghamMember_znBC5wlgjOTf" title="Notes payable">460,000 to Alex Cunningham, the Company’s Chairman and Chief Executive Officer, a promissory note in the principal amount of $<span id="xdx_907_eus-gaap--LongTermNotesPayable_iI_c20251221__us-gaap--DebtInstrumentAxis__custom--AccruedBonusesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MatthewShaferMember_zw4SudeDRcpe" title="Notes payable">122,550 to Matthew Shafer, the Company’s Chief Financial Officer, and a promissory note in the principal amount of $<span id="xdx_900_eus-gaap--LongTermNotesPayable_iI_c20251221__us-gaap--DebtInstrumentAxis__custom--AccruedBonusesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zm3xjCgWLTSf" title="Notes payable">460,000 to Daniel Thompson. These notes bear interest of 5% per annum, matured on June 30, 2026 and are currently in default. The bonus expense was recognized in the period earned, and the issuance of the notes was accounted for as a non-cash financing activity. See also Note 7. Notes and Loans Payable. In connection with the acquisition of Edge View on July 16, 2014, the Company assumed amounts due from previous owners who are current managers of Edge View. These amounts are due on demand and do not bear interest. The balance of these amounts is $4,979 due from the previous owners as of June 30, 2026 and December 31, 2025. See also Note 13. Commitments and Contingencies for compensation paid to employees of the Company.

233333

0.05

2028-06-30

116667

0.10

2352994

588249

2365242

556528

1085703

593450

492253

460000

122550

460000

0.05

2026-06-30

4979

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">6.</td> <td>FAIR VALUE MEASUREMENTS</td></tr> </table> The Company measures certain liabilities at fair value on a recurring basis. These liabilities consist primarily of derivative liabilities associated with convertible notes (See Note 8. Convertible Notes Payable) as well as a Commitment Shares derivative liability (See Note 9. Derivative Liabilities and Note 10. Capital Stock). These instruments are valued using significant unobservable inputs and are classified within Level 3 of the fair value hierarchy. The fair value of these instruments was updated as of June 30, 2026 in accordance with ASC 820, reflecting all relevant market inputs and valuation considerations as of the reporting date. Convertible Notes Derivative Liabilities Valuation Methodology The derivative liabilities relate to embedded features within the Company’s convertible notes, including variable conversion pricing, look-back provisions, contingent conversion price resets, default and delinquency adjustments, DTC trading restrictions, and change-of-control redemption alternatives. Because these features are not considered indexed to the Company’s own stock and may require net-cash settlement, they are accounted for as derivative liabilities under ASC 815. The Company engaged an independent valuation specialist to estimate the fair value of the derivative liabilities using a Monte Carlo simulation model, which incorporates assumptions regarding expected volatility, risk-free interest rates, expected term, and probability-weighted assessments of contingent events. Fair Value Hierarchy <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zf9x7SBqGV4c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value hierarchy)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of fair value hierarchy</td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; width: 40%; text-align: center"> </td><td style="text-align: center; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: center">Level 1</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; font-weight: bold; text-align: center">Level 2</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; font-weight: bold; text-align: center">Level 3</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; font-weight: bold; text-align: center">Total</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Derivative liability as of June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zGQA7jZ0JWN" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zqP0Wps6Az4i" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zGekaEu3ItUh" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">1,076,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zhwHBAV10Bfg" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">1,076,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Level 3 Roll-forward <table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zLYoDdqKJyhk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair roll forward)"> <tr style="vertical-align: bottom"> <td>Schedule of fair value roll forward</td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance at January 1, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zDDo0EDCHOQ4" style="text-align: right" title="Derivative liability, beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Initial recognition of derivative liability</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zMAKgzHNX1M6" style="width: 13%; text-align: right" title="Initial recognition of derivative liability">1,913,228</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Change in fair value gain</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zj3g4FwVrExk" style="text-align: right" title="Change in fair value gain">(836,277</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Settlements / conversions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_z4btjEnDdnV" style="border-bottom: Black 1pt solid; text-align: right" title="Settlements / conversions">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zd2alWxwTnF4" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, ending balance">1,076,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Commitment Shares Derivative Liability Valuation Methodology The derivative liability related to the Commitment Shares feature of the Common Stock Purchase Agreement entered into on June 5, 2026 (see Note 10. Capital Stock) includes a contingent settlement provision wherein the shares will be issuable upon the date that the applicable Registration Statement has been declared effective by the Securities and Exchange Commission (the “SEC”). This affects when the shares can be issued and how many shares are issued. The number of shares to be issued is based on a future stock price determined on a future event outside the Company’s control. As such, the number of shares to be issued is variable, the denominator is a future stock price, and the share count is not fixed at inception. The Commitment Shares feature represents a variable-share obligation based on a future stock price which triggers derivative liability accounting requiring a fair value measurement at inception and settlement. A Black-Scholes option-pricing model is an acceptable method for fair-valuing the derivative liability as the payoff depends on a single future price, not a path-dependent minimum. Significant inputs include: current stock price, expected volatility, expected term and risk-free interest rate. Changes in any of these inputs could materially impact the fair value measurement. Fair Value Hierarchy <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesDerivativeLiabilityMember_zRJd62lK2kj3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value hierarchy)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of fair value hierarchy</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"> Level 1</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 40%; text-align: left">Derivative liability as of June 30, 2026</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zv0vI6WVTppj" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zAXAvgzJod5e" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zTQChXA8Orsf" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">10,178</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_z8pkSVJzykL6" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">10,178</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Level 3 Roll-forward <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesDerivativeLiabilityMember_zO3JXnTsjRak" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair roll forward)"> <tr style="vertical-align: bottom"> <td>Schedule of fair value roll forward</td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance at January 1, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zByPpAXrAPXd" style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Initial recognition of derivative liability</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zEYVnsqhTTL3" style="width: 13%; text-align: right" title="Initial recognition of derivative liability">12,621</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Change in fair value gain</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zn90RKHW3m75" style="text-align: right" title="Change in fair value gain">(2,443</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Settlements / conversions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_z8yRO4Ld9nk4" style="border-bottom: Black 1pt solid; text-align: right" title="Settlements / conversions">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zx70i3gYCESh" style="border-bottom: Black 2.5pt double; text-align: right">10,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Sensitivity Analysis The fair value of the derivative liabilities is sensitive to changes in several unobservable inputs, most notably expected volatility, expected term, and probability-weighted assessments of default, delinquency, and other contingent events. In general, increases in expected volatility, decreases in stock price, or increases in the probability of default or delinquency would result in a higher fair value of the derivative liabilities. Conversely, decreases in volatility or increases in stock price would reduce the fair value. Because of the path-dependent nature of the conversion features in the Convertible Note derivative liabilities, the impact of changes in these inputs may not be linear. See also Note 9. Derivative Liabilities.

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zf9x7SBqGV4c" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value hierarchy)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of fair value hierarchy</td><td> </td> <td colspan="3"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; width: 40%; text-align: center"> </td><td style="text-align: center; width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; text-align: center">Level 1</td><td style="width: 1%; padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; font-weight: bold; text-align: center">Level 2</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; font-weight: bold; text-align: center">Level 3</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; width: 11%; font-weight: bold; text-align: center">Total</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Derivative liability as of June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zGQA7jZ0JWN" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zqP0Wps6Az4i" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zGekaEu3ItUh" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">1,076,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zhwHBAV10Bfg" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability">1,076,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1076951

<table cellpadding="0" cellspacing="0" id="xdx_894_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_zLYoDdqKJyhk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair roll forward)"> <tr style="vertical-align: bottom"> <td>Schedule of fair value roll forward</td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance at January 1, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zDDo0EDCHOQ4" style="text-align: right" title="Derivative liability, beginning balance">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Initial recognition of derivative liability</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zMAKgzHNX1M6" style="width: 13%; text-align: right" title="Initial recognition of derivative liability">1,913,228</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Change in fair value gain</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zj3g4FwVrExk" style="text-align: right" title="Change in fair value gain">(836,277</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Settlements / conversions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_z4btjEnDdnV" style="border-bottom: Black 1pt solid; text-align: right" title="Settlements / conversions">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember_zd2alWxwTnF4" style="border-bottom: Black 2.5pt double; text-align: right" title="Derivative liability, ending balance">1,076,951</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1913228

-836277

1076951

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesDerivativeLiabilityMember_zRJd62lK2kj3" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair value hierarchy)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of fair value hierarchy</td><td> </td> <td colspan="3" style="text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"> Level 1</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; width: 40%; text-align: left">Derivative liability as of June 30, 2026</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zv0vI6WVTppj" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--DerivativeLiabilities_iI_d0_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zAXAvgzJod5e" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">–</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zTQChXA8Orsf" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">10,178</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td id="xdx_983_eus-gaap--DerivativeLiabilities_iI_c20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_z8pkSVJzykL6" style="border-bottom: Black 2.5pt double; width: 11%; text-align: right" title="Derivative liability">10,178</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10178

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock_hus-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesDerivativeLiabilityMember_zO3JXnTsjRak" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - FAIR VALUE MEASUREMENTS (Details - Fair roll forward)"> <tr style="vertical-align: bottom"> <td>Schedule of fair value roll forward</td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Balance at January 1, 2026</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zByPpAXrAPXd" style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 83%; text-align: justify">Initial recognition of derivative liability</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityIssues_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zEYVnsqhTTL3" style="width: 13%; text-align: right" title="Initial recognition of derivative liability">12,621</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Change in fair value gain</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilityPeriodIncreaseDecrease_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zn90RKHW3m75" style="text-align: right" title="Change in fair value gain">(2,443</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Settlements / conversions</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisLiabilitySettlements_d0_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_z8yRO4Ld9nk4" style="border-bottom: Black 1pt solid; text-align: right" title="Settlements / conversions">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember_zx70i3gYCESh" style="border-bottom: Black 2.5pt double; text-align: right">10,178</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

12621

-2443

10178

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">7.</td> <td>NOTES AND LOANS PAYABLE</td></tr> </table> Notes payable and line of credit at June 30, 2026 and December 31, 2025 are summarized as follows: <table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfDebtTableTextBlock_z9DQnMCt0Sgi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTES AND LOANS PAYABLE (Details - Notes payable)"> <tr style="vertical-align: bottom"> <td>Schedule of notes payable</td><td> </td> <td colspan="3" id="xdx_49F_20260630_zEiTtkm0r02b" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_499_20251231_z00XeLkPBMy5" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_400_ecustom--NotesPayableUnrelatedParties_iI_pp0p0_zjg29N4zjH03" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Notes payable – unrelated parties</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">21,291,781</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,474,455</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NotesPayableRelatedParties_iI_pp0p0_d0_zkxIr7252O4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Notes payable – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,435,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,085,703</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NotesAndLoansPayableCurrent_iNI_pp0p0_di_zINYUtwum1Db" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(22,240,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,421,385</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--LongTermNotesAndLoans_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">487,115</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">138,773</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Long-term debt matures as follows: <table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zHad14SUR4q6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTES AND LOANS PAYABLE (Details - Long term debt matures)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of maturities of long-term debt</td><td> </td> <td colspan="3" id="xdx_490_20260630_zCqrPApTHN93" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_zHYVhc1rSFB3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026 (remainder of year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">22,238,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zi9rNW9Dwaoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zxalKjSWxOJ3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">296,394</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_zODv7d2ySTZ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_z3zjPOsQmiba" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour_iI_pp0p0_z7d51m3EcBv2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">120,567</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebt_iI_pp0p0_zlvA6lz89PAd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,727,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Promissory Note – Settlement Agreement In June 2024, the Company issued a settlement promissory note in the amount of $535,000 in connection with the cancellation of certain preferred stock and convertible notes, as previously disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025. The note did not bear interest and required fixed principal payments based on the timing and amount of capital raised in any offerings. During the six months ended June 30, 2026, the Company paid $110,000 toward the outstanding principal balance. At June 30, 2026 and December 31, 2025, the remaining principal balance was $0 and $110,000, respectively. Loans and Notes Payable On March 12, 2009, the Company issued a debenture in the principal amount of $20,000. The debenture bore interest at 12% per year and matured on September 12, 2009. The balance of the debenture was $10,989 at June 30, 2026 and December 31, 2025. The accrued interest of the debenture was $10,842 and $10,188 at June 30, 2026 and December 31, 2025, respectively. The Company assigned all its receivables from consumer activations of the rewards program as collateral on this debenture. Loans and Notes Payable – Related Parties As of June 30, 2026 and December 31, 2025, the outstanding principal on the related party notes was $1,435,703 and $1,085,703, respectively. Accrued interest outstanding on the related party notes was $52,073 and $1,636 at June 30, 2026 and December 31, 2025, respectively. See also Note 5. Related Party Transactions. Small Business Administration (“SBA”) Loans On June 2, 2020, the Company obtained an SBA loan in the principal amount of $150,000 with an interest rate of 3.75% and a maturity date of June 2, 2050. The principal balance and accrued interest at June 30, 2026 was $141,843 and $0, respectively, and the principal balance and accrued interest at December 31, 2025 was $143,558 and $0, respectively. Line of Credit The Company maintains a revolving purchase and security agreement with DML HC Series, LLC (“DML”), which is accounted for as a secured borrowing. Under the facility, eligible accounts receivable are pledged as collateral, and advances of up to 70% of eligible receivables may be requested, subject to a maximum advance amount of $<span id="xdx_90F_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20260630__us-gaap--LineOfCreditFacilityAxis__custom--DMLLineOfCreditMember_zD8sQteHRkFk" title="Line of credit maximum borrowing capacity">23,000,000. The related accounts receivable remain recorded as assets on the Company’s balance sheet, and the amounts drawn are recorded as a liability under ‘Line of Credit’ until repaid. The Company is required to repurchase or replace certain ineligible or uncollected receivables. Collections on pledged receivables are remitted directly to the lender and applied against outstanding borrowings. The revolving purchase and security agreement includes discounts recorded as interest expense on each funding. The facility includes customary recourse, repurchase provisions, and covenants, and matures on September 28, 2028. Under the terms of the facility, collections from these receivables are used to repay advances outstanding, which are recognized as secured borrowings totaling $21,138,949 and $17,209,908 as of June 30, 2026 and December 31, 2025, respectively. The unused line of credit balance as of June 30, 2026 and December 31, 2025 was $<span id="xdx_904_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_c20260630__us-gaap--LineOfCreditFacilityAxis__custom--DMLLineOfCreditMember_z6ZdUCwdort3" title="Line of credit remaining availability">1,861,051 and $<span id="xdx_900_eus-gaap--LineOfCreditFacilityRemainingBorrowingCapacity_iI_c20251231__us-gaap--LineOfCreditFacilityAxis__custom--DMLLineOfCreditMember_zvEKQpmvL6m4" title="Line of credit remaining availability">5,790,092, respectively. The accrued interest related to the line of credit was $653,551 and $673,267 as of June 30, 2026 and December 31, 2025, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_89C_eus-gaap--ScheduleOfDebtTableTextBlock_z9DQnMCt0Sgi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTES AND LOANS PAYABLE (Details - Notes payable)"> <tr style="vertical-align: bottom"> <td>Schedule of notes payable</td><td> </td> <td colspan="3" id="xdx_49F_20260630_zEiTtkm0r02b" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_499_20251231_z00XeLkPBMy5" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_400_ecustom--NotesPayableUnrelatedParties_iI_pp0p0_zjg29N4zjH03" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Notes payable – unrelated parties</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">21,291,781</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">17,474,455</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--NotesPayableRelatedParties_iI_pp0p0_d0_zkxIr7252O4l" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Notes payable – related parties</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,435,703</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,085,703</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--NotesAndLoansPayableCurrent_iNI_pp0p0_di_zINYUtwum1Db" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(22,240,369</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(18,421,385</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40E_eus-gaap--LongTermNotesAndLoans_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">487,115</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">138,773</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

21291781 17474455 1435703 1085703

22240369

18421385

487115

138773

<table cellpadding="0" cellspacing="0" id="xdx_891_eus-gaap--ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_zHad14SUR4q6" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTES AND LOANS PAYABLE (Details - Long term debt matures)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of maturities of long-term debt</td><td> </td> <td colspan="3" id="xdx_490_20260630_zCqrPApTHN93" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_40F_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalRemainderOfFiscalYear_iI_pp0p0_zHYVhc1rSFB3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: left">2026 (remainder of year)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">22,238,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zi9rNW9Dwaoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zxalKjSWxOJ3" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">296,394</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_iI_pp0p0_zODv7d2ySTZ7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">33,895</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_iI_pp0p0_z3zjPOsQmiba" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,728</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFour_iI_pp0p0_z7d51m3EcBv2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">120,567</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--LongTermDebt_iI_pp0p0_zlvA6lz89PAd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 2.5pt; text-align: left">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,727,484</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

22238005

33895

296394

33895

4728

120567

22727484

535000

110000

20000

10989

10842

10188

1435703 1085703

52073

1636

150000

0.0375

141843

143558

23000000

21138949

17209908

1861051

5790092

653551

673267

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">8.</td> <td>CONVERTIBLE NOTES PAYABLE</td></tr> </table> As of June 30, 2026 and December 31, 2025, the Company had convertible debt outstanding, at carrying value, of $302,765 and $118,295, respectively. Debt discounts associated with the convertible debt at June 30, 2026 and December 31, 2025, were $1,061,124 and $131,705, respectively. Amortization of debt discounts recorded for the three months ended June 30, 2026 and 2025 were $22,893 and $0, respectively. Amortization of debt discounts recorded for the six months ended June 30, 2026 and 2025 were $34,331 and $0, respectively. During the six months ended June 30, 2026, the Company received $918,800 in net proceeds from the issuance of convertible notes (as detailed below) and no interest was repaid in cash. During the six months ended June 30, 2025, the Company did not receive any proceeds from convertible notes and no interest was repaid. See also Note 10. Capital Stock for interest settled in shares of common stock during the second quarter of 2026. The carrying amount of the convertible notes as of June 30, 2026 and December 31, 2025 represents the principal amount less the unamortized debt discount allocated to the host debt, as shown below: <table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ConvertibleDebtTableTextBlock_z8mmBoilX5Gl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTES PAYABLE (Details - Convertible notes)"> <tr style="vertical-align: bottom"> <td>Schedule of convertible notes</td><td> </td> <td colspan="3" id="xdx_495_20260630_z0w9frQi0QCl" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49C_20251231_zH9uq5hq57g" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_401_ecustom--ConvertibleNotesPayableGross_iI_z47J9uMZU8ij" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Convertible notes payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,363,889</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">250,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_pp0p0_di0_zWuCJxHTE8Dk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Discounts on convertible notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,061,124</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131,705</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayable_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total convertible debt less debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">302,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,295</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iI_pp0p0_zSwJQ6BkCTMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">302,765</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">118,295</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleLongTermNotesPayable_iI_pp0p0_d0_zJxVkQ7w9AU1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following maturity table reflects the full expected principal amounts due as follows: <table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfMaturitiesOfConvertibleDebtTableTextBlock_z86VY49KsmV" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE NOTES PAYABLE (Details - Principal maturity amount)"> <tr style="vertical-align: bottom"> <td>Schedule of expected principal amounts</td> <td> </td> <td colspan="2" id="xdx_499_20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zKa4yzjvrGC4" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zyLvfJCHvngi" style="vertical-align: bottom"> <td style="width: 84%; background-color: #F2F2F2; text-align: justify">2026 (remainder of year)</td> <td style="width: 1%; background-color: #F2F2F2"> </td> <td style="width: 1%; background-color: #F2F2F2">$</td> <td style="width: 13%; background-color: #F2F2F2; text-align: right">682,726</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zJzZVw3xbeHa" style="vertical-align: bottom"> <td style="text-align: justify">2027</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">681,163</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iI_pp0p0_zlkW5f8YOgp6" style="vertical-align: bottom"> <td style="background-color: #F2F2F2; text-align: justify">Total</td> <td style="background-color: #F2F2F2"> </td> <td style="border-bottom: Black 1.5pt double; background-color: #F2F2F2">$</td> <td style="border-bottom: Black 1.5pt double; background-color: #F2F2F2; text-align: right">1,363,889</td> <td> </td></tr> </table> On January 24, 2017, the Company issued a convertible promissory note in the principal amount of $80,000 for services rendered, which matured on January 24, 2018. On August 26, 2025, the total outstanding principal and accrued interest of $154,049 of this tranche was converted into 64,165 shares of the Company’s common stock. On February 10, 2023, the Company executed a second tranche under this note in the principal amount of $50,000. In May of 2024, $63,513 of outstanding principal and interest on this tranche was paid in full. On March 30, 2023, the Company executed a third tranche under this note in the principal amount of $25,000. On August 11, 2023, the Company executed a fourth tranche under this note in the principal amount of $25,000. As of June 30, 2026, the outstanding principal amount is $50,000 and accrued interest is $28,328. This note is currently in default and accrues interest at a default interest rate of <span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_dp_c20260630__us-gaap--LongtermDebtTypeAxis__custom--ConvertiblePromNote2017Member_zgC2wdZD8y24" title="Debt effective interest rate">20% per annum. At the sole option of the holder, the holder may convert the outstanding principal amount, or any portion of the principal amount, and any accrued interest, in whole or in part, into shares of the Company’s common stock. The conversion price is $0.25 per share or 50% of the lowest closing price on the primary trading market on which the Company’s common stock is quoted for the last ten trading days immediately prior to but not including the conversion date, whichever is lower. Please also refer to Note 17. Subsequent Events. In December 2025, the Company entered into loan agreements with two accredited investors, pursuant to which the Company issued to such investors (i) convertible promissory notes in the aggregate principal amount of $200,000, (ii) warrants for the purchase of an aggregate of <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--December2025LoanAgreementsMember_zAYM6bCM8XDh" title="Warrants issued">66,667 shares of common stock and (iii) 6,667 shares of common stock for total gross and net proceeds of $200,000. The Company concluded that the notes, warrants and common shares represent freestanding financial instruments issued as a single financing unit and, accordingly, allocated the total transaction proceeds to each instrument based on their relative fair values. The fair value of the warrants was estimated using the Black-Scholes option pricing model, and the fair value of the common shares was based on the quoted market price on the issuance date. The aggregate amount allocated to the warrants and common shares was recorded as a debt discount and is being amortized to interest expense over the contractual term of the notes. These notes accrue interest at a rate of twelve percent (12%) per annum, payable in shares of common stock, cash or a combination thereof at the Company’s option quarterly commencing on April 1, 2026, with all principal and accrued interest being due and payable one (1) year after issuance. On April 1, 2026, the Company paid the total accrued interest on these notes of $<span id="xdx_90D_ecustom--DebtConversionConvertedInterestAmount1_c20260329__20260402__us-gaap--DebtInstrumentAxis__custom--December2025LoanAgreementsMember_zVepvP3jyi2b" title="Debt converted, interest converted">6,499 in <span id="xdx_90A_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260329__20260402__us-gaap--DebtInstrumentAxis__custom--December2025LoanAgreementsMember_zMVwRCbleaPk" title="Debt converted, shares issued">2,516 shares of the Company’s common stock. The Company may prepay the principal and accrued interest at any time without penalty upon fifteen (15) days’ notice. These notes are unsecured and contain customary events of default for a loan of this type. These notes are convertible into shares of common stock at a conversion price of $3.00 (subject to standard adjustments in the event of any stock splits, stock combinations, dividends paid in common stock, stock reclassifications or similar transactions). As of June 30, 2026 and December 31, 2025, the outstanding principal balance of these notes was $200,000. Unamortized debt discount was $119,706 and $131,705 as of June 30, 2026 and December 31, 2025, respectively. Accrued interest was $6,067 and $499, as of June 30, 2026 and December 31, 2025, respectively. See also Note 10. Capital Stock and Note 11. Warrants. In December 2025 and January 2026, the Company also entered into loan agreements with two additional accredited investors, pursuant to which the Company issued to such investors (i) convertible promissory notes in the aggregate principal amount of $80,000, which also provide for a second tranche of up to an additional $80,000 upon the mutual agreement of the parties, all of which were issued in the first quarter of 2026, (ii) warrants for the purchase of an aggregate of 73,334 shares of common stock, of which <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20251231__us-gaap--LongtermDebtTypeAxis__custom--Dec2025AndJan2026LoanAgreementsMember__us-gaap--AwardDateAxis__custom--IssuedDecember2025Member_ztuB5Dh5WWC4">33,334 were issued in December 2025 and <span id="xdx_906_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20260131__us-gaap--LongtermDebtTypeAxis__custom--Dec2025AndJan2026LoanAgreementsMember__us-gaap--AwardDateAxis__custom--IssuedJanuary2026Member_zrdN9cXenLT5">40,000 were issued in January 2026, and (iii) 36,667 shares of common stock, all of which were issued in January 2026, for total gross proceeds of $<span id="xdx_90C_ecustom--GrossProceedsFromConvertibleDebt_c20260101__20260331__us-gaap--LongtermDebtTypeAxis__custom--Dec2025AndJan2026LoanAgreementsMember_z7V8mPqTIZnl" title="Gross proceeds from convertible debt">160,000 and net proceeds of approximately $139,000, all of which were received in the first quarter of 2026. As noted above, although one of the loan agreements and one warrant were executed in December 2025, no proceeds were received as of December 31, 2025, and the promissory note was not funded or outstanding at year-end. In accordance with ASC 815, the Company analyzed the notes for any embedded features that would need to be bifurcated from the host instrument and accounted for separately as a derivative. Several embedded features requiring bifurcation were noted and it was determined that the conversion option as a whole should be separated and accounted for as a single derivative liability. A Monte Carlo valuation was obtained from valuation specialists to fair value the derivative liability (See Note 6. Fair Value Measurements and Note 9. Derivative Liabilities)). The derivative liabilities were recorded first, and the host debt instruments were recorded at the residual amounts after allocating proceeds to the derivative liabilities based on the relative fair values. Issuance costs were also allocated between the derivative liabilities and the host instruments based on relative values. The warrants were valued using a Black-Scholes model and the common shares were valued at the closing market price. In accordance with ASC 405 and ASC 470, the remaining proceeds were then used to allocate the relative fair values of the convertible promissory notes, the related warrants and the issuance of the common stock. The allocated values of the warrants and the common shares were recorded with their debt discounts which will be amortized over the life of the notes. Upon initial recognition, the Company recorded a day-1 loss to other expense in the condensed consolidated income statements of $1,192,641, representing the excess of the fair value of the embedded derivative liabilities over the net proceeds allocated to the host debt instruments. These convertible promissory notes accrue interest at a rate of twelve percent (12%) per annum, payable in shares of common stock, cash or a combination thereof at the Company’s option quarterly commencing on April 1, 2026, with all principal and accrued interest being due and payable five (5) years after issuance. If a quarterly interest payment is paid in shares of common stock, then the interest rate used in connection with such issuance shall be fifteen percent (15%) per annum. On April 1, 2026, the Company paid the total accrued interest on these notes of $4,283 in 1,659 shares of the Company’s common stock. The Company may prepay the principal and accrued interest at any time without penalty upon fifteen (15) days’ notice. In addition, if the Company completes a financing of at least $2.5 million, then, if requested by a holder, the Company must repay the remaining principal and interest from the proceeds of such financing. As the Company determined the likelihood of a financing occurring as noted above is high, the notes have been classified as current on the condensed consolidated balance sheets. These convertible promissory notes are unsecured and contain customary events of default for a loan of this type. These convertible promissory notes are convertible into shares of common stock at a conversion price of $0.825 (subject to standard adjustments in the event of any stock splits, stock combinations, dividends paid in common stock, stock reclassifications or similar transactions). In addition, these convertible promissory notes provide that if the closing price of the Company’s common stock on the sixth (6th) month anniversary of the issuance date is less than the conversion price then in effect, then the conversion price shall be adjusted to such lower price, and also provide that if the Company issues any shares of common stock, or securities convertible into common stock, at a price that is less than the conversion price then in effect, then the conversion price shall be adjusted to such lower price, subject to certain exceptions. All of the warrants may be exercised for a period of three years at an exercise price of $9.00 (subject to standard adjustments in the event of any stock splits, stock combinations, dividends paid in common stock, stock reclassifications, mergers, consolidations, reorganizations or similar transactions) and may be exercised on a cashless basis if there is no effective registration statement covering the shares of common stock issuable upon the exercise of the warrants. All of the convertible promissory notes and warrants contain ownership limitations, which provide that the Company shall not effect any conversion or exercise, and a holder shall not have the right to convert or exercise any portion of a note or a warrant, to the extent that after giving effect to the issuance of common stock upon such conversion or exercise, such holder, together with its affiliates, would beneficially own in excess of 4.99% of the number of shares of common stock outstanding immediately after giving effect to the issuance of common stock upon such conversion or exercise. This limitation may be waived, up to a maximum of 9.99%, by a holder upon not less than sixty-one (61) days’ prior notice to the Company. As of June 30, 2026 and December 31, 2025, the outstanding principal balance of these notes is $160,000 and $0, respectively, they have accrued interest of $6,067 and $0, respectively, and they have unamortized debt discounts of $148,838. See also Note 10. Capital Stock and Note 11. Warrants. In March 2026, the Company entered into securities purchase agreements with two additional accredited investors, pursuant to which the Company issued to such investors convertible promissory notes in the principal amount of $230,000 each, or $460,000 in the aggregate, with an aggregate $46,000 original issuance discount, $<span id="xdx_903_eus-gaap--PaymentsOfDebtIssuanceCosts_c20260330__20260331__us-gaap--LongtermDebtTypeAxis__custom--March2026SPAMember__us-gaap--NatureOfExpenseAxis__custom--LegalFeesMember_zcsDFMZBCxsc" title="Payment of debt issuance costs">14,000 in associated legal fees and $<span id="xdx_908_eus-gaap--PaymentsOfDebtIssuanceCosts_c20260330__20260331__us-gaap--LongtermDebtTypeAxis__custom--March2026SPAMember__us-gaap--NatureOfExpenseAxis__custom--BrokerFeesMember_zXEwVSCNGFX3" title="Payment of debt issuance costs">24,000 in brokers fees for total net cash proceeds of $376,000. These convertible promissory notes accrue interest at a rate of six percent (<span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260331__us-gaap--LongtermDebtTypeAxis__custom--March2026SPAMember__us-gaap--DebtInstrumentAxis__custom--Note1Member_zZlRyoHVaIbh">6%) and ten percent (<span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_c20260331__us-gaap--LongtermDebtTypeAxis__custom--March2026SPAMember__us-gaap--DebtInstrumentAxis__custom--Note2Member_z6kVv2zqSoSa">10%) per annum and mature as of March 26, 2027 and March 30, 2027. Interest is payable in shares of the Company’s common stock. The notes may be converted at any time after the six-month anniversary at a variable conversion price equal to 70% of the lowest trading price of the Company’s common stock over the twelve trading days prior to the conversion date. The notes contain multiple contingent features that may further adjust the conversion price, including adjustments triggered by events of default, DTC trading restrictions, and other operational or credit-related events. The notes also include redemption premiums ranging from 110% to 140% of principal if prepaid within specified timeframes. The notes contain ownership limitations, which provide that the Company shall not effect any conversion, and a holder shall not have the right to convert, to the extent that after giving effect to the issuance of common stock upon such conversion or exercise, such holder, together with its affiliates, would beneficially own in excess of 4.99% of the number of shares of common stock outstanding immediately after giving effect to the issuance of common stock upon such conversion. This limitation may be waived, up to a maximum of 9.99%, by a holder upon not less than sixty (60) days’ prior notice to the Company. In accordance with ASC 815, the embedded conversion options and related contingent features were bifurcated and accounted for as derivative liabilities. A Monte Carlo valuation was obtained from valuation specialists to fair value the derivative liabilities (See Note 6. Fair Value Measurements and Note 9. Derivative Liabilities). The derivative liabilities were recorded first, and the host debt instruments were recorded at the residual amounts after allocating proceeds to the derivative liabilities based on the relative fair values. Issuance costs allocated to the host debt were recorded as debt discounts and are being amortized to interest expense over the life of the notes. The derivative liabilities will be remeasured at fair value each reporting period with changes in fair value recognized in other income (expense) in the consolidated statement of operations. As of June 30, 2026, the outstanding principal balance of these notes is $460,000, they have accrued interest of $9,558, and unamortized debt discounts of $339,393. Also in March 2026, the Company entered into a securities purchase agreement with an additional accredited investor, pursuant to which the Company issued to such investor a convertible promissory note in the principal amount of $225,000 with a $20,500 original issuance discount, $<span id="xdx_903_eus-gaap--PaymentsOfDebtIssuanceCosts_c20260330__20260331__us-gaap--LongtermDebtTypeAxis__custom--March2026AdditionalSPAMember__us-gaap--NatureOfExpenseAxis__custom--LegalFeesMember_zX8CXFNIREQf" title="Payment of debt issuance costs">3,500 in associated legal fees, $<span id="xdx_905_eus-gaap--PaymentsOfDebtIssuanceCosts_c20260330__20260331__us-gaap--LongtermDebtTypeAxis__custom--March2026AdditionalSPAMember__us-gaap--NatureOfExpenseAxis__custom--DueDiligenceCostsMember_z4lerzSyOb73" title="Payment of debt issuance costs">1,500 in due diligence costs and $<span id="xdx_90A_eus-gaap--PaymentsOfDebtIssuanceCosts_c20260330__20260331__us-gaap--LongtermDebtTypeAxis__custom--March2026AdditionalSPAMember__us-gaap--NatureOfExpenseAxis__custom--BrokersFeesMember_zyJREaP7pWL3" title="Payment of debt issuance costs">11,900 in brokers fees for total net cash proceeds of $187,600. This convertible promissory note carries a one-time interest charge of $22,500 (rate of ten percent (10%)) which is guaranteed at issuance. The $22,500 guaranteed interest payment was recorded as a separate liability with the offset being recorded to the debt discount and is grouped with accrued interest on the Company’s condensed consolidated balance sheet. This note matures on March 31, 2027, and includes scheduled amortization payments beginning on September 30, 2026 with the remaining balance due at maturity. Each amortization payment is applied first to accrued interest, with the remainder reducing principal. Upon an event of default, the note becomes immediately due and payable at 150% of the outstanding principal plus accrued interest. The note may be converted at any time following the earlier of (i) the date that the Company fails to make an amortization payment, (ii) the date that is 180 days after the issuance date or (iii) the date that any of the shares of common stock issuable upon conversion of the note are registered for resale pursuant to a registration statement filed by the Company at a variable conversion price equal to 75% of the lowest closing bid price of the Company’s common stock over the ten trading days prior to the conversion date. The note contains multiple contingent features that may further adjust the conversion price, including full-ratchet anti-dilution adjustments and adjustments if the conversion price is less than the par value of the common stock. The notes contain ownership limitations, which provide that the Company shall not effect any conversion, and a holder shall not have the right to convert, to the extent that after giving effect to the issuance of common stock upon such conversion or exercise, such holder, together with its affiliates, would beneficially own in excess of 4.99% of the number of shares of common stock outstanding immediately after giving effect to the issuance of common stock upon such conversion. This limitation may be waived, up to a maximum of 9.99%, by a holder upon not less than sixty-one (61) days’ prior notice to the Company. In accordance with ASC 815, the embedded conversion option and related contingent features were bifurcated and accounted for as a derivative liability. A Monte Carlo valuation was obtained from valuation specialists to fair value the derivative liability (See Note 6. Fair Value Measurements and Note 9. Derivative Liabilities). The derivative liability was recorded first, and the host debt instrument was recorded at the residual amount after allocating proceeds to the derivative liability based on the relative fair values. The derivative liability will be remeasured at fair value each reporting period with changes in fair value recognized in other income (expense) in the consolidated statement of operations. As of June 30, 2026, the outstanding principal balance of this note is $225,000 and the note has unamortized debt discounts of $192,385. On April 8, 2026, the Company entered into a securities purchase agreement with an accredited investor, pursuant to which the Company issued to such investor a convertible promissory note in the principal amount of $268,889 with a $26,889 original issuance discount, $<span id="xdx_909_eus-gaap--PaymentsOfDebtIssuanceCosts_c20260407__20260408__us-gaap--LongtermDebtTypeAxis__custom--April2026SPAMember__us-gaap--NatureOfExpenseAxis__custom--LegalFeesMember_zSWpcRj3f3Uc" title="Payment of debt issuance costs">5,000 in associated legal fees and $<span id="xdx_90F_eus-gaap--PaymentsOfDebtIssuanceCosts_c20260407__20260408__us-gaap--LongtermDebtTypeAxis__custom--April2026SPAMember__us-gaap--NatureOfExpenseAxis__custom--DueDiligenceCostsMember_zOwfIilcPdEf" title="Payment of debt issuance costs">7,000 for due diligence costs, for total proceeds of $230,000. This convertible promissory note carries a one-time interest charge of $32,267 (rate of twelve percent (12%)) which is guaranteed at issuance. This note matures on April 8, 2027. The note may be converted at any time after issuance at a variable conversion price equal to 60% of the lowest trading price of the Company’s common stock for the ten trading days prior to the conversion date. The note also contains an ownership limitation, which provides that the Company shall not effect any conversion, and a holder shall not have the right to convert, to the extent that after giving effect to the issuance of common stock upon such conversion, such holder, together with its affiliates, would beneficially own in excess of 4.99% of the number of shares of common stock outstanding immediately after giving effect to the issuance of common stock upon such conversion. In accordance with ASC 815, the embedded conversion option and related contingent features were bifurcated and accounted for as a derivative liability. A Monte Carlo valuation was obtained from valuation specialists to fair value the derivative liability (See Note 6. Fair Value Measurements and Note 9. Derivative Liabilities). The derivative liability was recorded first, and the host debt instrument was recorded at the residual amount after allocating proceeds to the derivative liability at its fair value. Upon initial recognition, the Company recorded a day-1 loss to other expense in the condensed consolidated income statements of $76,230, representing the excess of the fair value of the embedded derivative liability over the net proceeds allocated to the host debt instrument. The derivative liability will be remeasured at fair value each reporting period with changes in fair value recognized in other income (expense) in the consolidated statement of operations. As of June 30, 2026, the outstanding principal balance of this note is $268,889 and the note has unamortized debt discounts of $260,802.

302765

118295

1061124

131705

22893

34331

918800

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ConvertibleDebtTableTextBlock_z8mmBoilX5Gl" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONVERTIBLE NOTES PAYABLE (Details - Convertible notes)"> <tr style="vertical-align: bottom"> <td>Schedule of convertible notes</td><td> </td> <td colspan="3" id="xdx_495_20260630_z0w9frQi0QCl" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49C_20251231_zH9uq5hq57g" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_401_ecustom--ConvertibleNotesPayableGross_iI_z47J9uMZU8ij" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Convertible notes payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,363,889</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">250,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DebtInstrumentUnamortizedDiscountNoncurrent_iNI_pp0p0_di0_zWuCJxHTE8Dk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Discounts on convertible notes payable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,061,124</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(131,705</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayable_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total convertible debt less debt discount</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">302,765</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">118,295</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iI_pp0p0_zSwJQ6BkCTMa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Current portion</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">302,765</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">118,295</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleLongTermNotesPayable_iI_pp0p0_d0_zJxVkQ7w9AU1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Long-term portion</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1363889 250000

1061124

131705

302765

118295

302765

118295

<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--ScheduleOfMaturitiesOfConvertibleDebtTableTextBlock_z86VY49KsmV" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - CONVERTIBLE NOTES PAYABLE (Details - Principal maturity amount)"> <tr style="vertical-align: bottom"> <td>Schedule of expected principal amounts</td> <td> </td> <td colspan="2" id="xdx_499_20260630__us-gaap--ShortTermDebtTypeAxis__us-gaap--ConvertibleNotesPayableMember_zKa4yzjvrGC4" style="text-align: center"> </td> <td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td> <td> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center">Amount</td> <td> </td></tr> <tr id="xdx_401_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_iI_pp0p0_zyLvfJCHvngi" style="vertical-align: bottom"> <td style="width: 84%; background-color: #F2F2F2; text-align: justify">2026 (remainder of year)</td> <td style="width: 1%; background-color: #F2F2F2"> </td> <td style="width: 1%; background-color: #F2F2F2">$</td> <td style="width: 13%; background-color: #F2F2F2; text-align: right">682,726</td> <td style="width: 1%"> </td></tr> <tr id="xdx_40E_eus-gaap--LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_iI_pp0p0_zJzZVw3xbeHa" style="vertical-align: bottom"> <td style="text-align: justify">2027</td> <td> </td> <td style="border-bottom: Black 1pt solid"> </td> <td style="border-bottom: Black 1pt solid; text-align: right">681,163</td> <td> </td></tr> <tr id="xdx_40C_eus-gaap--LongTermDebt_iI_pp0p0_zlkW5f8YOgp6" style="vertical-align: bottom"> <td style="background-color: #F2F2F2; text-align: justify">Total</td> <td style="background-color: #F2F2F2"> </td> <td style="border-bottom: Black 1.5pt double; background-color: #F2F2F2">$</td> <td style="border-bottom: Black 1.5pt double; background-color: #F2F2F2; text-align: right">1,363,889</td> <td> </td></tr> </table>

682726

681163

1363889

50000

28328

0.20

200000

66667

6667

200000

0.12

6499

2516

200000

119706

131705

6067

499

80000

73334

33334

40000

36667 160000

139000

1192641

0.12

4283

1659

160000

6067

460000

46000

14000

24000

376000

0.06

0.10

2027-03-26

2027-03-30

460000

9558

339393

225000

20500

3500

1500

11900

187600

22500

2027-03-31

225000

192385

268889

26889

5000

7000

230000

32267

2027-04-08

268889

260802

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">9.</td> <td>DERIVATIVE LIABILITIES</td></tr> </table> Convertible Notes Derivative Liabilities Several of the Company’s convertible notes contain embedded features that require bifurcation of the conversion option and derivative liability accounting under ASC 815 (see also Note 8. Convertible Notes Payable). These features include: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td> </td> <td colspan="2" style="text-align: justify">Variable price conversion features:</td></tr> <tr style="vertical-align: top"> <td> </td> <td colspan="2" style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="width: 1%"> </td> <td style="width: 2%">·</td> <td style="width: 96%; text-align: justify">Variable conversion pricing based on a discount to the lowest trading price over a look-back period.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Six-month conversion price reset wherein the conversion price automatically resets to the lower of the fixed price or the Company’s common stock closing bid price on each reset date.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">DTC chill reset where the conversion discount increases and default reset where the conversion discount increases further.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Interest payable in shares at a floating conversion price.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Down-round protection wherein the conversion price adjusts downward to match any future issuance below the current conversion price.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td colspan="2" style="text-align: justify">Variable settlement features:</td></tr> <tr style="vertical-align: top"> <td> </td> <td colspan="2" style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Make-whole conversion feature where a make-whole amount equal to interest that would have accrued through maturity is added to the conversion amount which increases the number of shares issued upon conversion.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Variable interest-in-shares feature in which interest is payable in shares at a deemed rate and the number of shares varies based on the conversion price in effect at that time.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Interest payable in shares at a floating conversion price.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Variable conversion pricing based on a discount to the lowest trading price over a look-back period.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td colspan="2" style="text-align: justify">Contingent conversion features:</td></tr> <tr style="vertical-align: top"> <td> </td> <td colspan="2" style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Change-in-control conversion feature where the conversion price becomes the lower of the then-current conversion price or a 25% discount to the acquisition price.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Delinquency reset where the conversion price is reduced during the delinquency period.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Default conversion feature where upon default, the holder may immediately convert the entire outstanding balance with the conversion price still subject to all the variable-price mechanics.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Change-of-control (Sale Event) redemption or conversion alternatives.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Successor-security conversion rights.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Holder early-exercise rights.</td></tr> </table> Because these features are not considered indexed to the Company’s own stock and could require net-cash settlement, the embedded conversion options do not qualify for equity classification under ASC 815-40 and were bifurcated from the host debt instruments and recorded as derivative liabilities at fair value on the issuance date. The derivative liability is remeasured at fair value each reporting period, with changes recognized in earnings. Issuance costs, including original issue discounts, legal fees, and broker commissions, were allocated between the derivative liabilities and the host debt based on relative fair values. The portion allocated to the derivative liabilities reduced their initial carrying amount. Key valuation inputs included: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="text-align: justify; width: 3%">·</td> <td style="text-align: justify; width: 94%">Stock price: <span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zK6C01GTueZ2" title="Key valuation inputs">$2.10 - $4.075 per share</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Expected term: <span id="xdx_90A_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zB2f6HAdmn5l" title="Key valuation inputs">1 – 5 years</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Volatility: <span id="xdx_90E_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_z84uGRP0oRB4" title="Key valuation inputs">60%</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Risk-free rate: <span id="xdx_90B_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zneteTwhBbVc" title="Key valuation inputs">3.68% - 3.83% (continuously compounded)</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Discount rate: <span id="xdx_906_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--ConvertibleNotesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zFRTKkqkKKHi" title="Key valuation inputs">15%</td></tr> </table> Commitment Shares Derivative Liability In connection with entering into a Common Stock Purchase Agreement on June 5, 2026 (refer to Note 10. Capital Stock for details), the Company is required to issue Commitment Shares equal to $250,000 divided by the closing price of the Company’s common stock on the Effective Date of the registration statement covering the resale of shares under the Purchase Agreement. Because the number of Commitment Shares is based on a future stock price (the Effective Date closing price), the Commitment Shares represent a freestanding derivative liability under ASC 815-40. The Company measured the derivative liability at fair value on the commitment date using a Black-Scholes option-pricing model. Key valuation inputs included: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 3%"> </td> <td style="text-align: justify; width: 3%">·</td> <td style="text-align: justify; width: 94%">Stock price: <span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zH05EfiBFyj1" title="Key valuation inputs">$1.75</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Expected term: <span id="xdx_900_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zAxA7BODaIQ9" title="Key valuation inputs">30 days (expected time to registration effectiveness)</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Volatility: <span id="xdx_90C_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zjsoUmiRkatd" title="Key valuation inputs">63.8% (blended volatility)</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Risk-free rate: <span id="xdx_908_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_znLrio96xL66" title="Key valuation inputs">3.65% (continuously compounded)</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">Dividend yield: <span id="xdx_901_eus-gaap--DerivativesBasisAndUseOfDerivativesBasisDeterminationOfFairValue_c20260101__20260630__us-gaap--DerivativeInstrumentRiskAxis__custom--CommitmentSharesMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputDiscountRateMember_zoxnoRcYNsl2" title="Key valuation inputs">0%</td></tr> </table> The Company recorded an initial derivative liability of $12,621 at inception and a decrease in derivative fair value adjustment of $2,443 at June 30, 2026 upon revaluation of the derivative liability at the reporting date in accordance with ASC 820 using the same valuation techniques and materially consistent inputs as those applied at inception. Changes in fair value are recognized in other income (expense) in the condensed consolidated statements of operations. The derivative liability is classified within Level 3 of the fair value hierarchy due to the use of unobservable inputs. A roll-forward of the derivative liability is presented in Note 6. Fair Value Measurements. Additional information regarding valuation techniques and fair value hierarchy classification is included in Note 6. Fair Value Measurements.

$2.10 - $4.075 per share

1 – 5 years

60%

3.68% - 3.83%

15%

250000

$1.75

30 days

63.8%

3.65%

12621

-2443

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">10.</td> <td>CAPITAL STOCK</td></tr> </table> The Company is authorized to issue 350,000,000 shares of capital stock, consisting of 300,000,000 shares of common stock, $0.001 par value, and 50,000,000 shares of preferred stock, $0.001 par value per share. Preferred Stock The Company has designated multiple series of preferred stock, including 2 shares of series A preferred stock, 3,000,000 shares of series B preferred stock, 500 shares of series C preferred stock, 1,000,000 shares of series E preferred stock, 50,000 shares of series F-1 preferred stock, 15,000,000 shares of series I preferred stock, 400,000 shares of series L preferred stock, <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesNSeniorConvertiblePreferredStockMember_z8yUxemxniBg" title="Preferred stock, shares authorized">3,000,000 shares of series N senior convertible preferred stock, <span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zTofLrF75LA2" title="Preferred stock, shares authorized">5,000,000 shares of series X senior convertible preferred stock and <span id="xdx_90E_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_z9C1E9vcnhe2" title="Preferred stock, shares authorized">1,500,000 shares of series Y senior convertible preferred stock. The Company’s Annual Report on Form 10-K for the year ended December 31, 2025 contains a description of the rights and preferences of each series of preferred stock. Redeemable Preferred Stock The Company recognizes the series X senior convertible preferred stock as mezzanine equity in accordance with ASC 480, “Distinguishing Liabilities from Equity”. On January 29, 2026, the Company filed a certificate of amendment to the certificate of designation for its series N senior convertible preferred stock with the Nevada Secretary of State’s Office to amend the certificate of designation to remove the redemption provisions, which previously provided for an optional redemption by the Company and a mandatory redemption at the option of the holder in certain circumstances. As a result of this modification, the preferred stock no longer meets the criteria for classification outside of permanent equity. The $<span id="xdx_904_eus-gaap--RedeemableNoncontrollingInterestEquityPreferredCarryingAmount_iI_c20260129__us-gaap--StatementClassOfStockAxis__custom--RedeemableSeriesNSeniorConvertiblePreferredStockMember_zhxTiwGlOQm4" title="Preferred stock value">3,802,010 carrying value was reclassified from mezzanine equity to permanent equity on the Company’s condensed consolidated balance sheet as of March 31, 2026, prospectively. Series X Senior Convertible Preferred Stock As of June 30, 2026 and December 31, 2025, there were <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zmcqMrr9BuZ7" title="Preferred stock, shares issued"><span id="xdx_903_eus-gaap--PreferredStockSharesOutstanding_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zJQrfjaGNvik" title="Preferred stock, shares outstanding">460,233 and <span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zI2oaz9MIULg" title="Preferred stock, shares issued"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zuyu1rIYtJrg" title="Preferred stock, shares outstanding">438,388 shares of series X senior convertible preferred stock issued and outstanding, respectively. For the six months ended June 30, 2026, cumulative dividends earned on the series X senior convertible preferred stock were $<span id="xdx_90F_ecustom--CumulativeDividendsPayment_iI_pp0p0_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zG5Wx7DPGFm3" title="Cumulative dividends payment">87,379. The cumulative accrued dividends for the six months ended June 30, 2026 were paid by the Company via the issuance of <span id="xdx_907_eus-gaap--CommonStockDividendsShares_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember__us-gaap--AwardTypeAxis__custom--CommonStocksMember_zMfH9MU6Eofb" title="Common stock dividends">21,845 shares of series X senior convertible preferred stock. Non-redeemable Preferred Stock Series A Preferred Stock As of June 30, 2026 and December 31, 2025, there were 2 shares of series A preferred stock issued and outstanding. Series B Preferred Stock As of June 30, 2026 and December 31, 2025, there were <span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zpB56xfVzRnd" title="Preferred stock, shares outstanding"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zpgQ8WxOscnd" title="Preferred stock, shares outstanding">no shares of series B preferred stock issued and outstanding. During the year ended December 31, 2025, all outstanding shares of series B preferred stock were converted into common stock. Series C Preferred Stock As of June 30, 2026 and December 31, 2025, there were <span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zifYocpn9fXe" title="Preferred stock, shares outstanding"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zkBUPTv3mtFh" title="Preferred stock, shares outstanding">no shares of series C preferred stock issued and outstanding. During the year ended December 31, 2025, all outstanding shares of series C preferred stock were converted into common stock. Series E Preferred Stock As of June 30, 2026 and December 31, 2025, there were <span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesEPreferredStockMember_zht8vOdHBUQh" title="Preferred stock, shares outstanding"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesEPreferredStockMember_zOzqJ3GxzReh" title="Preferred stock, shares outstanding">no shares of series E preferred stock issued and outstanding, respectively. During the year ended December 31, 2025, all outstanding shares of series E preferred stock were converted into common stock. Series F-1 Preferred Stock As of June 30, 2026 and December 31, 2025, there were 3,875 shares of series F-1 preferred stock issued and outstanding. Series I Preferred Stock As of June 30, 2026 and December 31, 2025, there were no shares of series I preferred stock issued and outstanding. During the year ended December 31, 2025, all outstanding shares of series I preferred stock were converted into common stock. Series L Preferred Stock As of June 30, 2026 and December 31, 2025, there were 319,493 shares of series L preferred stock issued and outstanding. Series N Senior Convertible Preferred Stock As of June 30, 2026 and December 31, 2025, there were 1,099,957 and 1,037,311 shares of series N senior convertible preferred stock issued and outstanding, respectively. For the six months ended June 30, 2026, cumulative dividends earned on the series N senior convertible preferred stock were $250,581. The cumulative accrued dividends for the six months ended June 30, 2026 were paid by the Company via the issuance of 62,646 shares of series N senior convertible preferred stock. Series Y Senior Convertible Preferred Stock As of June 30, 2026 and December 31, 2025, there were <span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_zPa8DMlpCmIe" title="Preferred stock, shares issued"><span id="xdx_90C_eus-gaap--PreferredStockSharesOutstanding_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_zRVcczRBGFoi" title="Preferred stock, shares outstanding">1,122,091 and <span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_z7bw2NNdsGVl" title="Preferred stock, shares issued"><span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_z23tL4hirA67" title="Preferred stock, shares outstanding">1,067,878 shares of series Y senior convertible preferred stock issued and outstanding, respectively. For the six months ended June 30, 2026, cumulative dividends earned on the series Y senior convertible preferred stock were $<span id="xdx_90F_ecustom--CumulativeDividendsPayment_c20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember__us-gaap--AwardTypeAxis__custom--CommonStocksMember_pp0p0" title="Cumulative dividends payment">217,400. $<span id="xdx_902_ecustom--CumulativeDividendsPayment_iI_pp0p0_c20251202__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember__us-gaap--AwardTypeAxis__custom--CommonStocksMember_zugQUJaeHXbk" title="Cumulative dividends payment">216,848 in cumulative accrued dividends for the period December 2, 2025 through June 1, 2026 were paid by the Company via the issuance of <span id="xdx_904_eus-gaap--CommonStockDividendsShares_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember__us-gaap--AwardTypeAxis__custom--CommonStocksMember_zl8CmueZNGu9" title="Stock issued for dividends">54,213 shares of series Y senior convertible preferred stock. At June 30, 2026, the total dividend payable was $35,661 (for the period June 2, 2026 through June 30, 2026). Preferred Stock Transactions During the six months ended June 30, 2026, the Company executed the following transactions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">An aggregate of <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_zC0fHN2wd9G4" title="Stock issued new, shares">54,213 shares of series Y senior convertible preferred stock were issued with an aggregate value of $<span id="xdx_901_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_zKjxet73llll" title="Issuance of convertible preferred stock, value">216,848.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesNSeniorConvertiblePreferredStockMember_z5PWx072n3P2" title="Stock issued new, shares">62,646 shares of series N senior convertible preferred stock were issued with an aggregate value of $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesNSeniorConvertiblePreferredStockMember_ztG0VMTFjujg" title="Issuance of convertible preferred stock, value">250,581.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zwK3UKnPs2zl" title="Stock issued new, shares">21,845 shares of series X senior convertible preferred stock were issued with an aggregate value of $<span id="xdx_908_eus-gaap--ProceedsFromIssuanceOfConvertiblePreferredStock_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zmPZsJs0XZO7" title="Issuance of convertible preferred stock, value">87,379.</td></tr> </table> During the six months ended June 30, 2025, the Company executed the following transactions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">An aggregate of 300,000 shares of series B preferred stock, 6 shares of series C preferred stock and 54,000 shares of series E preferred stock were issued in exchange for the cancellation of an aggregate of <span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--StatementClassOfStockAxis__custom--SeriesIPreferredStockMember__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--PreferredSeriesExchangedForSeriesIStockMember_zBpNLnvwf6i2" title="Conversion of stock, shares">391,500 shares of series I preferred stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of 1,579,867 shares of series B preferred stock were converted into an aggregate of <span id="xdx_901_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxPE4flxQapg" title="Conversion of stock, shares">1,053,248 shares of common stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of 80 shares of series C preferred stock were converted into an aggregate of <span id="xdx_904_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zjGBA91DSgGa" title="Conversion of stock, shares">266,668 shares of common stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of 229,375 shares of series E preferred stock were converted into an aggregate of <span id="xdx_908_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesEPreferredStockMember_zgGGiVjxgdPg" title="Conversion of stock, shares">152,917 shares of common stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of 2,500 shares of series I preferred stock were converted into an aggregate of <span id="xdx_906_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--CommonStockMember__us-gaap--StatementClassOfStockAxis__custom--SeriesIPreferredStockMember_zQIsZnYFwRhg" title="Conversion of stock, shares">1,667 shares of common stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of <span id="xdx_90B_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_z992CrweksPb" title="Conversion of stock, shares">36,890 shares of series Y senior convertible preferred stock were issued with an aggregate value of $<span id="xdx_908_ecustom--AccruedDividends_pp0p0_c20250101__20250630__us-gaap--StatementClassOfStockAxis__custom--SeriesYSeniorConvertiblePreferredStockMember_zSlNo9e3gHv6" title="Accrued dividend payments">147,560.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of <span id="xdx_90B_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--StatementClassOfStockAxis__custom--SeriesNSeniorConvertiblePreferredStockMember_z4oiE72beS81" title="Conversion of stock, shares">55,661 shares of series N senior convertible preferred stock were issued with an aggregate value of $222,638.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">An aggregate of <span id="xdx_902_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--StatementClassOfStockAxis__custom--SeriesXSeniorConvertiblePreferredStockMember_zLXGjb6mV063" title="Conversion of stock, shares">19,791 shares of series X senior convertible preferred stock were issued with an aggregate value of $79,161.</td></tr> </table> Common Stock Common Stock Purchase Agreement On June 5, 2026, the Company entered into a Common Stock Purchase agreement (the “Purchase Agreement”) and a Registration Rights Agreement with an institutional investor (the “Investor”) pursuant to which the Investor has committed to purchase up to $25,000,000 of shares of the Company’s common stock; provided that such amount may be increased to $75,000,000 in the Company’s sole discretion (the “Total Purchase Commitment”). In consideration for the Investor’s commitment to purchase shares of common stock under the Purchase Agreement, the Company has agreed to issue to the Investor a number of shares of common stock equal to $250,000 (or $750,000 if the Total Purchase Commitment is increased to $75,000,000) equal to the closing price of the Company’s common stock on the effective date of the Registration Statement (as defined below) (the “Commitment Shares”), upon written demand by the Investor. Under the terms and subject to the conditions of the Purchase Agreement, the Company has the right, but not the obligation, to sell to the Investor, and the Investor is obligated to purchase, shares of common stock in an amount of up to the Total Purchase Commitment. Sales under the Purchase Agreement will not commence until all of the conditions set forth in the Purchase Agreement have been satisfied, including that a registration statement on Form S-1 (the “Registration Statement”) is declared effective by the SEC and a final prospectus in connection therewith is filed (such conditions were satisfied effective as of July 7, 2026). Thereafter, the Company may, subject to the satisfaction of certain additional conditions set forth in the Purchase Agreement, from time to time and at its sole discretion, for a period of thirty-six (36) months, on any trading day that it selects, provided that the Closing Sale Price (as defined below) of the common stock is equal to or greater than $0.20 (unless such requirement is waived by the Investor) and that all shares of common stock subject to all prior purchases have been properly delivered to the Investor in accordance with the Purchase Agreement, direct the Investor to purchase up to a number of shares of common stock equal to the lesser of (i) 40% of the lowest Daily Value Traded (as defined below) of the common stock on the five (5) trading days immediately preceding the purchase date, (ii) 250,000 shares of common stock, or (iii) $250,000. For purposes of the Purchase Agreement, “Closing Sale Price” means the greater of (i) the then current book value of the common stock and (ii) the last closing trade price for the common stock on its principal trading market, as reported by Bloomberg L.P., and “Daily Value Traded” means the product obtained by multiplying the daily trading volume of the common stock during regular trading hours as reported by Bloomberg L.P. by the dollar volume-weighted average price for the common stock, as reported by Bloomberg L.P. through its “AQR” function, for such trading day. The Company will control the timing and amount of any sales of common stock to the Investor. The purchase price of the shares that may be sold to the Investor under the Purchase Agreement will be equal to 97% of the lowest daily volume weighted average price of the common stock for the five (5) trading days immediately preceding the applicable purchase date; provided, however, that if the Investor waives the requirement that the Closing Sale Price is equal to or greater than $0.20 and purchases are made at less than $0.20, then the discount shall be adjusted to 90%, and the Company must reimburse the Investor for any incremental increase in trading commissions and clearing costs incurred in connection therewith. Pursuant to the Purchase Agreement, if the lowest trade price of the Company’s common stock on the trading day on which the shares are delivered via DWAC is lower than the price at which the shares were initially issued, the Company is required to issue additional shares, not to exceed 10% of the original purchase amount, to ensure the Investor receives the intended economic value of the purchase. These additional shares represent a post-settlement operational true-up and are recorded in equity when issued. The purchase price per share will be equitably adjusted for any reorganization, recapitalization, non-cash dividend, stock split or other similar transaction occurring after the date of the Purchase Agreement. During the three months ended June 30, 2026, the Company did not issue any shares or receive any proceeds under the Purchase Agreement. Please also refer to Note 17. Subsequent Events. The purchases are indexed to the Company’s own stock and meets the equity classification requirements of ASC 815-40. Accordingly, no derivative liability is recorded for this feature. Common Stock Transactions During the six months ended June 30, 2026, in addition to the conversions of preferred stock noted above, the Company issued common stock as part of the following transactions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 27px"> </td> <td style="width: 27px; text-align: justify">·</td> <td style="text-align: justify">On January 6, 2026, the Company issued an aggregate of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260105__20260106__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--January2026FinancingTransactionMember_zQ4eCdyU47Zj" title="Stock issued new, shares">16,667 shares of common stock in connection with a financing transaction that also included the issuance of convertible promissory notes and warrants. As the shares of common stock were freestanding equity instruments issued as part of a single financing unit, the fair value recognized by the Company was measured at its grant date fair value based on the closing market price as of January 6, 2026 of $5.10 per share and then allocated along with the fair values of the promissory note and the warrants to each instrument in the financing units. The allocated fair value of the shares was then recorded to additional paid-in-capital with a corresponding debt discount recognized in connection with the related promissory note. See also Note 8. Convertible Notes Payable and Note 11. Warrants.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On January 13, 2026, in accordance with an agreement effective November 24, 2025, which included a provision that entitles a consultant service provider to receive additional common shares in the event of a reverse stock split, the Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260111__20260113__srt--CounterpartyNameAxis__custom--ConsultingServiceProviderMember_zhEPKMFvAFD8" title="Stock issued for services, shares">200,000 shares of common stock to the provider subsequent to the reverse stock split which was effected by the Company on January 12, 2026. The Company recognized the fair value for the issuance of the <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260111__20260113__srt--CounterpartyNameAxis__custom--ConsultingServiceProviderMember_zaWL2UBfbevi" title="Stock issued for services, shares">200,000 shares at the November 24, 2025 grant-date fair value of $2.55 per share, and recorded selling, general and administrative expense of $<span id="xdx_907_eus-gaap--SellingGeneralAndAdministrativeExpense_c20260111__20260113__srt--CounterpartyNameAxis__custom--ConsultingServiceProviderMember_zyVWW41dkIQb" title="Selling, general and administrative expense">357,000 in the consolidated statement of operations. </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On January 13, 2026, the Company issued <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260111__20260113__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--TransactionTypeAxis__custom--SettlementOfBonusPayableMember_z8dzNDIpm4jg" title="Stock issued for services, shares">62,500 shares of common stock to an employee for services in settlement of a bonus payable totaling $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20260111__20260113__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--TransactionTypeAxis__custom--SettlementOfBonusPayableMember_zeK5RiSFw6kd" title="Stock issued for services, value">228,000, of which <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260111__20260113__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--TransactionTypeAxis__custom--SettlementOfBonusPayableMember__us-gaap--VestingAxis__custom--January132026Member_zjlcVoES8x3d" title="Stock issued for services, shares">31,250 shares vested on the date of grant and <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260111__20260113__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--TransactionTypeAxis__custom--SettlementOfBonusPayableMember__us-gaap--VestingAxis__custom--January22027Member_zsONbGDBVuH7" title="Stock issued for services, shares"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260111__20260113__srt--CounterpartyNameAxis__custom--EmployeeMember__us-gaap--TransactionTypeAxis__custom--SettlementOfBonusPayableMember__us-gaap--VestingAxis__custom--January22028Member_zExAjQxUEZ8f" title="Stock issued for services, shares">15,625 shares will vest on each of January 2, 2027 and January 2, 2028. </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On January 14, 2026, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260111__20260114__srt--CounterpartyNameAxis__custom--LegalServiceProviderMember_zPmsXbCeijOa" title="Stock issued for services, shares">13,761 shares of common stock to a legal service provider. The Company recognized the fair value for the issuance of the 13,761 shares of $<span id="xdx_903_eus-gaap--SellingGeneralAndAdministrativeExpense_c20260111__20260114__srt--CounterpartyNameAxis__custom--LegalServiceProviderMember_z7GhaENs8JFe" title="Selling, general and administrative expense">60,000 per the service agreement, and recorded selling, general and administrative expense in the consolidated statement of operations.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On January 16, 2026, the Company issued an aggregate of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260115__20260116__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--FinancingTransactionsMember_zBQq4FxylU25">20,000 shares of common stock in connection with a financing transaction that also included the issuance of convertible promissory notes and warrants. As the shares of common stock were freestanding equity instruments issued as part of a single financing unit, the fair value recognized by the Company was measured at its grant date fair value based on the closing market price as of January 20, 2026 (date funds received by the Company) of $4.00 per share and then allocated along with the fair values of the promissory note and the warrants to each instrument in the financing unit. The allocated fair value of the shares was then recorded to additional paid-in-capital with a corresponding debt discount recognized in connection with the related promissory note. See also Note 8. Convertible Notes Payable and Note 11. Warrants.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 27px"> </td> <td style="text-align: justify; width: 27px">·</td> <td style="text-align: justify">On January 31, 2026, the Company cancelled <span id="xdx_90E_eus-gaap--StockRepurchasedDuringPeriodShares_c20260130__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_zk5ncPMRJpU5" title="Stock cancelled, shares">6,667 shares of common stock following the forfeiture of the underlying award. The cancelled shares were returned to the status of authorized and unissued common stock and the $<span id="xdx_903_eus-gaap--StockRepurchasedDuringPeriodValue_c20260130__20260131__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_z4xWSKqPoMp9" title="Stock cancelled, value">29,667 value of the award was removed from unearned compensation. Stock Compensation expense had not yet been recorded for this award at the time of cancellation.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On February 3, 2026, the Company issued <span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260202__20260203__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexCunninghamMember_z5BOa3M3EjL4">556,528 shares of common stock pursuant to a conversion agreement with Alex Cunningham, the Company’s Chief Executive Officer, for which deferred compensation in the amount of $<span id="xdx_90C_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20260202__20260203__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AlexCunninghamMember_zg1umjVmSW8h">2,365,242 owed to Mr. Cunningham was cancelled. The number of shares issued was determined based on the closing market price of the Company’s common stock of $4.25 on January 28, 2026. Because the underlying compensation was fully earned and the fair value of equity issued equals the amount accrued, the settlement was accounted for as an equity issuance with no impact on the Company’s consolidated statements of operations. The Company recorded a reduction to accrued compensation and a corresponding increase to stockholders’ equity upon issuance of the shares. See also Note 5. Related Party Transactions.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On February 28, 2026, the Company cancelled <span id="xdx_909_eus-gaap--StockRepurchasedDuringPeriodShares_c20260227__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_z2ECcRVUIg94" title="Stock cancelled, shares">5,000 shares of common stock following the forfeiture of the underlying award. The cancelled shares were returned to the status of authorized and unissued common stock and the $<span id="xdx_90D_eus-gaap--StockRepurchasedDuringPeriodValue_c20260227__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_zdS0InW4Erzd" title="Stock cancelled, value">22,250 value of the award was removed from unearned compensation. In accordance with ASC 718, previously recorded stock compensation expense of $<span id="xdx_908_ecustom--ShareBasedCompensationReversal_c20260227__20260228__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_zD2MPuXiiEPb" title="Reversal of share-based compensation expense">1,854 was removed from the consolidated statement of operations at the time of cancellation.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On March 6, 2026, the Company issued <span id="xdx_906_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20260305__20260306__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zozT2OwtV6n2">588,249 shares of common stock pursuant to a conversion agreement with Daniel Thompson, the Company’s former Chairman of the Board, for which deferred compensation in the amount of $<span id="xdx_900_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20260305__20260306__us-gaap--DebtInstrumentAxis__custom--DeferredCompensationMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--DanielThompsonMember_zvztdBxbctQ5">2,352,994 owed to Mr. Thompson was cancelled. The number of shares issued was determined based on the closing market price of the Company’s common stock of $4.00 on March 4, 2026. Because the underlying compensation was fully earned and the fair value of equity issued equals the amount accrued, the settlement was accounted for as an equity issuance with no impact on the Company’s consolidated statements of operations. The Company recorded a reduction to accrued compensation and a corresponding increase to stockholders’ equity upon issuance of the shares. See also Note 5. Related Party Transactions.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On March 19, 2026, the Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260318__20260319__srt--CounterpartyNameAxis__custom--InvestorRelationServiceProviderMember_z7dBgEMJy3q9" title="Stock issued for services, shares">19,614 shares of common stock to an investor relations service provider. The Company recognized the fair value for the issuance of the 19,614 shares of $<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodValueIssuedForServices_c20260318__20260319__srt--CounterpartyNameAxis__custom--InvestorRelationServiceProviderMember_znPLiGmwsFy1" title="Stock issued for services, value">30,000 per the service agreement in settlement of stock compensation payable.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On April 1, 2026, the Company issued an aggregate of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_c20260329__20260402__us-gaap--PlanNameAxis__custom--EquityIncentivePlan2024Member__srt--CounterpartyNameAxis__custom--ThreeBoardMembersMember__us-gaap--AwardTypeAxis__custom--AnnualRetainerGrantsForFiscalYear2024Member_zSafVcruI4G8" title="Stock issued for compensation, shares">15,000 shares of restricted common stock under the Company’s 2024 Equity Incentive Plan to three board members for their annual retainer grants for the fiscal year 2026, with shares vesting in equal parts over the course of four quarters on July 1, 2026, October 1, 2026, January 1, 2027, and April 1, 2027. As of April 1, 2026, the Company recognized the fair value for the issuance of the vested shares at $2.42 per share based on the closing market price on the grant date. Share-based compensation expense of $<span id="xdx_90C_eus-gaap--ShareBasedCompensation_c20260401__20260630__us-gaap--PlanNameAxis__custom--EquityIncentivePlan2024Member__srt--CounterpartyNameAxis__custom--ThreeBoardMembersMember__us-gaap--AwardTypeAxis__custom--AnnualRetainerGrantsForFiscalYear2024Member_zEYqBajETQna" title="Share-based compensation expense">9,064 was recorded in the consolidated statement of operations for the three months ended June 30, 2026. Unearned compensation for this award was $<span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions_iI_c20260630__us-gaap--PlanNameAxis__custom--EquityIncentivePlan2024Member__srt--CounterpartyNameAxis__custom--ThreeBoardMembersMember__us-gaap--AwardTypeAxis__custom--AnnualRetainerGrantsForFiscalYear2024Member_zSHQo2R1dZA2" title="Unearned compensation">27,191 at June 30, 2026.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On April 1, 2026, the Company issued an aggregate of 4,175 shares of common stock to various holders of our convertible notes as payment of quarterly accrued interest.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On April 17, 2026, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260416__20260417__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--CounterpartyNameAxis__custom--ConsultingServiceProviderMember_zJutBT6nuB1h">100,000 shares of common stock to a consulting service provider per the terms of an extension of a service agreement for services to be provided through July 2026. The shares were issued related to the extension period, and as such, the measurement date is the issuance date with the fair value of the issuance measured at $1.45 per share based on the closing market price on April 17, 2026. As the shares are payment for future services, the fair value was initially recorded as a prepaid expense on the condensed consolidated balance sheet and will be expensed to share-based compensation expense over the term of the agreement. As of June 30, 2026, share-based compensation expense of $<span id="xdx_90A_eus-gaap--ShareBasedCompensation_c20260416__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__srt--CounterpartyNameAxis__custom--ConsultingServiceProviderMember_zaP45io7hP6b">120,833 was recorded in the consolidated statement of operations.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On April 30, 2026, the Company cancelled <span id="xdx_90B_eus-gaap--StockRepurchasedDuringPeriodShares_c20260429__20260430__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_zg3wY6qXYuT4" title="Stock cancelled, shares">3,334 shares of common stock following the forfeiture of the underlying award. The cancelled shares were returned to the status of authorized and unissued common stock and the $<span id="xdx_900_eus-gaap--StockRepurchasedDuringPeriodValue_c20260429__20260430__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_zk6IsW9xTxli" title="Stock cancelled, value">14,833 value of the award was removed from unearned compensation. In accordance with ASC 718, previously recorded stock compensation expense of $<span id="xdx_90E_ecustom--ShareBasedCompensationReversal_c20260429__20260430__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--ForfeitureOfUnderlyingAwardMember_zil7l7LIQqG9" title="Reversal of share-based compensation expense">3,708 was removed from the consolidated statement of operations at the time of cancellation. </td></tr> </table> During the six months ended June 30, 2025, in addition to the conversions of preferred stock noted above, the Company issued common stock as part of the following transactions: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 27px"> </td> <td style="width: 27px; text-align: justify">·</td> <td style="text-align: justify">In June 2025, as part of a legal settlement, the Company retired <span id="xdx_90E_eus-gaap--StockRedeemedOrCalledDuringPeriodShares_c20250601__20250630__us-gaap--TransactionTypeAxis__us-gaap--PositiveOutcomeOfLitigationMember_zisiqjWg54Oc" title="Stock retired during period, shares">19,750 shares of common stock.</td></tr> <tr style="vertical-align: top"> <td> </td> <td style="text-align: justify">·</td> <td style="text-align: justify">On June 30, 2025, the Company issued 5,000 shares of common stock to an investor relation service provider. The Company recognized the fair value for the issuance of the 5,000 shares at $19.50 per share on the closing market price of June 30, 2025 and recorded selling, general and administrative expense of $97,500 in the consolidated statement of operations.</td></tr> </table> Share-based compensation On January 31, 2024, the Company’s board of directors and stockholders adopted the Cardiff Lexington Corporation 2024 Equity Incentive Plan (the “Plan”). Awards that may be granted include incentive stock options, non-qualified stock options, stock appreciation rights, restricted awards, performance share awards, and performance compensation awards. In accordance with the annual evergreen provision of the Plan, the number of shares available for issuance increased on January 1, 2026 to <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_iI_c20260630__us-gaap--PlanNameAxis__custom--EquityIncentivePlan2024Member_zszp5G3odBRj" title="Shares available for grant">1,606,718. Share-based compensation expense is attributable to the issuance of the Company’s common stock, restricted common stock awards, stock option awards and preferred stock granted to non-employee independent directors, employees and service providers for services rendered. The Company recognizes expense using a straight-line amortization method as reflected in general and administrative expense in the consolidated statement of operations. Total share-based compensation expense in the consolidated statement of operations for the three months ended June 30, 2026, and 2025 was $366,939 and $97,500, respectively. Total share-based compensation expense for the three months ended June 30, 2026, includes $228,106 of employee related expense for the issuance of restricted stock grants and stock options that were recorded to stock compensation expense and $138,833 related to the issuance of the Company’s common stock to external service providers that were recorded to professional fees. Total share-based compensation expense for the three months ended June 30, 2025, included $97,500 related to the issuance of the Company’s common stock to external service providers that were recorded to professional fees. Total share-based compensation expense in the consolidated statement of operations for the six months ended June 30, 2026, and 2025 was $1,031,135 and $97,500, respectively. Total share-based compensation expense for the six months ended June 30, 2026, includes $460,302 related to the issuance of restricted stock grants and stock options to employees that were recorded to stock compensation expense, as well as $570,833 related to the issuance of the Company’s common stock to external service providers that were recorded to professional fees. Total share-based compensation for the six months ended June 30, 2025, includes $97,500 related to the issuance of the Company’s common stock to external service providers that were recorded to professional fees. Generally, all forms of share-based payments, including stock option grants, warrants and restricted stock grants are measured at their fair value on the awards’ grant date, based on the estimated number of awards that are ultimately expected to vest. The Company has elected to account for forfeitures as they occur and expense is recognized over the requisite service period. Grant date fair value of restricted common stock and common stock awards is determined using the Company’s closing share price on the grant date and the grant date fair value of stock options awarded is determined using a Black-Scholes valuation model. Grant date fair value of any preferred stock awards is determined utilizing a third-party valuation. Non-Vested Common Stock Share-based compensation expense related to non-vested common stock of $112,293 and $0 was recorded in the consolidated statement of operations for the three months ended June 30, 2026 and 2025, respectively. Share-based compensation expense related to non-vested common stock of $228,676 and $0 was recorded in the consolidated statement of operations for the six months ended June 30, 2026 and 2025, respectively. Total unrecognized compensation cost related to unvested awards was $<span id="xdx_907_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20260630__us-gaap--AwardTypeAxis__custom--NonVestedCommonStockMember_za8qp9IDLKke" title="Unrecognized compensation cost">241,066 and $<span id="xdx_90E_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20250630__us-gaap--AwardTypeAxis__custom--NonVestedCommonStockMember_zNdv8bNmNbTa" title="Unrecognized compensation cost">0 as of June 30, 2026 and 2025, respectively, which is expected to be recognized over a weighted-average period of <span id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__custom--NonVestedCommonStockMember_zOu6qzq1BGF7" title="Weighted-average period">0.63 of a year. On April 1, 2026, the Company issued an aggregate of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_c20260329__20260402__us-gaap--AwardTypeAxis__custom--AnnualDirectorsShareGrantAwardMember_zqVF3rQZNyt" title="Restricted common stock">15,000 shares of the Company’s restricted common stock for the annual Director’s share grant award. The award will vest in equal parts over the course of four (4) quarters (i.e., January 1, April 1, July 1 and October 1) commencing on July 1, 2026. On April 17, 2026, in accordance with an extension of an agreement effective November 24, 2025, the Company issued 100,000 shares of common stock to a consulting service provider for services to be rendered. The award vests in equal parts over the course of April 2026 through July 2026. On January 13, 2026, the Company issued a restricted stock award for 62,500 shares of common stock. Stock Options On December 11, 2025, the Company granted stock options to purchase <span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20251210__20251211__us-gaap--AwardTypeAxis__custom--StockOptionsMember__srt--CounterpartyNameAxis__custom--CertainEmployeesAndDirectorsMember_zo5mMb20nFC" title="Options granted, shares">90,002 shares of its common stock to certain employees and directors under the Plan. Share-based compensation expense is recognized on a straight-line basis over the requisite service period. During the three and six months ended June 30, 2026, the Company recognized $<span id="xdx_908_eus-gaap--ShareBasedCompensation_c20260401__20260630__us-gaap--AwardTypeAxis__custom--StockOptionsMember__srt--CounterpartyNameAxis__custom--CertainEmployeesAndDirectorsMember_z84MLZJsOiMl" title="Share-based compensation expense">115,813 and $<span id="xdx_902_eus-gaap--ShareBasedCompensation_c20260101__20260630__us-gaap--AwardTypeAxis__custom--StockOptionsMember__srt--CounterpartyNameAxis__custom--CertainEmployeesAndDirectorsMember_z3NaAeHY8d7c" title="Share-based compensation expense">231,626 in share-based compensation expense related to these options, respectively. Total unrecognized compensation cost at June 30, 2026 is $<span id="xdx_906_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20260630__us-gaap--AwardTypeAxis__custom--StockOptionsMember__srt--CounterpartyNameAxis__custom--CertainEmployeesAndDirectorsMember_zD7NZcST2hj" title="Unrecognized compensation cost">115,813 and the weighted-average remaining amortization period is <span id="xdx_908_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20260101__20260630__us-gaap--AwardTypeAxis__custom--StockOptionsMember__srt--CounterpartyNameAxis__custom--CertainEmployeesAndDirectorsMember_zzLIUlZmONsb" title="Weighted-average period">0.25 of a year.

350000000

300000000

0.001

50000000

0.001

3000000

500

1000000

50000

15000000

400000

3000000

5000000

1500000

3802010

460233

438388

87379

21845

3875

319493

1099957

1037311

250581

62646

1122091

1067878

217400 216848

54213

35661

54213

216848

62646

250581

21845

87379

300000

54000

391500

1579867

1053248

266668

229375

152917

2500

1667

36890

147560

55661

222638

19791

79161

16667

200000

357000

62500

228000

31250

15625

13761

60000

20000

6667

29667

556528

2365242

5000

22250

1854

588249

2352994

19614

30000

15000

9064

27191

4175

100000

120833

3334

14833

3708

19750

5000

97500

1606718

366939

97500

228106

138833

97500

1031135

97500

460302

570833

97500

112293

228676

241066

P0Y7M17D

15000

100000

62500

90002

115813

231626

115813

P0Y3M

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">11.</td> <td>WARRANTS</td></tr> </table> During the fourth quarter of 2025, the Company issued a three-year warrant to purchase 100,000 shares of common stock at $3.00 per share with an investor relations firm as part of a service agreement which provides that the warrant is subject to vesting 30 days prior to the date that the Company’s common stock is listed on a national securities exchange. As of June 30, 2026, the listing had not occurred and was not considered probable yet based on the status of the Company’s application and the remaining substantive listing requirements. Accordingly, no fair value has been calculated and no liability or equity instrument has been recognized related to the warrant as of June 30, 2026. If the listing occurs in a future period, the Company will recognize the warrant at its fair value on the date the listing becomes probable or is satisfied with the corresponding impact recorded in equity. See also Note 10. Capital Stock. In December 2025, the Company entered into a financing arrangement pursuant to which it issued a twelve-month convertible promissory note with a principal amount of $50,000, together with a warrant to purchase 16,667 shares of common stock at $9.00 per share and 1,667 shares of common stock. The Company concluded that the note, warrant and common shares represent freestanding financial instruments issued as a single financing unit and, accordingly, allocated the total transaction proceeds to each instrument based on their relative fair values. The $1.72 per share fair value of the warrant was estimated using a Black-Scholes option pricing model, and the fair value of the common shares was based on the quoted market price on the issuance date. The aggregate amount allocated to the warrant and common shares was recorded as a debt discount and is being amortized to interest expense over the contractual term of the note. See also Note 8. Convertible Notes Payable and Note 10. Capital Stock. In December 2025, the Company entered into a financing arrangement pursuant to which it issued a twelve-month convertible promissory note with a principal amount of $150,000, together with a warrant to purchase 50,000 shares of common stock at $9.00 per share and 5,000 shares of common stock. The Company concluded that the note, warrant and common shares represent freestanding financial instruments issued as a single financing unit and, accordingly, allocated the total transaction proceeds to each instrument based on their relative fair values. The $1.76 per share fair value of the warrant was estimated using a Black-Scholes option pricing model, and the fair value of the common shares was based on the quoted market price on the issuance date. The aggregate amount allocated to the warrant and common shares was recorded as a debt discount and is being amortized to interest expense over the contractual term of the note. See also Note 8. Convertible Notes Payable and Note 10. Capital Stock. Also, during December 2025, the Company issued a three-year warrant to purchase 33,334 shares of common stock at $9.00 per share with an investor relations firm in connection with a financing transaction that also included the issuance of a convertible promissory note and restricted common shares. Upon funding of the convertible promissory note in January 2026, the note, warrant and common shares issued were accounted for as a single financing unit and, accordingly, the total transaction proceeds were allocated to each instrument based on their relative fair values. The $5.00 per share fair value of the warrant was estimated using a Black-Scholes option pricing model, and the fair value of the common shares was based on the quoted market price on the issuance date. The aggregate amount allocated to the warrant and common shares was recorded as a debt discount and is being amortized to interest expense over the contractual term of the note. See also Note 8. Convertible Notes Payable and Note 10. Capital Stock. On January 14, 2026, the Company issued a three-year warrant to purchase 40,000 shares of common stock at $9.00 per share with an accredited investor in connection with a financing transaction that also included the issuance of a convertible promissory note and restricted common shares. Upon funding the convertible promissory note on January 20, 2026, the note, warrant and common shares issued were accounted for as a single financing unit and, accordingly, the total transaction proceeds were allocated to each instrument based on their relative fair values. The $3.91 per share fair value of the warrant was estimated using a Black-Scholes option pricing model, and the fair value of the common shares was based on the quoted market price on the issuance date. The aggregate amount allocated to the warrant and common shares was recorded as debt discount and is being amortized to interest expense over the contractual term of the note. See also Note 8. Convertible Notes Payable and Note 10. Capital Stock. The table below sets forth warrant activity during the six months ended June 30, 2026 and 2025: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zXIGuT658MVf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of warrant activity</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Balance at January 1, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1dIkDLdx5S4" style="width: 13%; text-align: right" title="Number of warrants, Beginning balance">201,048</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zfderg4gY5F5" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning balance">24.05</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zmruqZTg2P9l" style="text-align: right" title="Number of warrants, Granted">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zA5Y5uuw9Osg" style="text-align: right" title="Weighted average exercise price, Granted">9.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zACkNfE04pVb" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedWeightedAverageGrantDateFairValue_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zwM5Mzset9Ne" style="text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zQcPO6hWFsGi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">(1,029</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zdNhh4FZT2ck" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired">3,375</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Balance at June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zGVN4LN3NRR1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Ending balance">240,019</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zYaIzKBiP2L9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending balance">7.17</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Warrants Exercisable at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zUq3GhHjIA95" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">140,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1Exercisable_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8YmveWTgkBi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">10.16</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Balance at January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z5BpSJRYadK5" style="width: 13%; text-align: right" title="Number of warrants, Beginning balance">1,050</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zjLUn1l6Ctye" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning balance">3,538.93</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zWtbwa099E2j" style="text-align: right" title="Number of warrants, Granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zwUmRpXPgnG" style="text-align: right" title="Weighted average exercise price, Granted">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zLmGAGjVPWGg" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedWeightedAverageGrantDateFairValue_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zSeuZxhrzej9" style="text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8pPlbh1Kpi5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zMMnHXP1i6xa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Balance at June 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zDjmIwMITT55" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Ending balance">1,050</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zHNI61qHgVM3" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending balance">3,538.93</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Warrants Exercisable at June 30, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z29i6oYz8rz5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">1,050</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1Exercisable_iI_c20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zrqwo39JpWol" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">3,538.93</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 100000

3.00

50000

16667

9.00

1667

150000

50000

9.00

5000

33334

9.00

40000

9.00

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_zXIGuT658MVf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - WARRANTS (Details - Warrant activity)"> <tr style="vertical-align: bottom"> <td style="text-align: left">Schedule of warrant activity</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Balance at January 1, 2026</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z1dIkDLdx5S4" style="width: 13%; text-align: right" title="Number of warrants, Beginning balance">201,048</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zfderg4gY5F5" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning balance">24.05</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zmruqZTg2P9l" style="text-align: right" title="Number of warrants, Granted">40,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zA5Y5uuw9Osg" style="text-align: right" title="Weighted average exercise price, Granted">9.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zACkNfE04pVb" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedWeightedAverageGrantDateFairValue_d0_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zwM5Mzset9Ne" style="text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zQcPO6hWFsGi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">(1,029</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zdNhh4FZT2ck" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired">3,375</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-bottom: 1pt; text-align: left">Balance at June 30, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zGVN4LN3NRR1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Ending balance">240,019</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20260101__20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zYaIzKBiP2L9" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending balance">7.17</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left">Warrants Exercisable at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zUq3GhHjIA95" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">140,019</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1Exercisable_iI_c20260630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8YmveWTgkBi" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">10.16</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of Warrants</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted Average Exercise Price</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Balance at January 1, 2025</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightOutstanding_iS_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z5BpSJRYadK5" style="width: 13%; text-align: right" title="Number of warrants, Beginning balance">1,050</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iS_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zjLUn1l6Ctye" style="width: 13%; text-align: right" title="Weighted average exercise price, Beginning balance">3,538.93</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Granted</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zWtbwa099E2j" style="text-align: right" title="Number of warrants, Granted">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zwUmRpXPgnG" style="text-align: right" title="Weighted average exercise price, Granted">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zLmGAGjVPWGg" style="text-align: right" title="Number of warrants, Exercised">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExercisedWeightedAverageGrantDateFairValue_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zSeuZxhrzej9" style="text-align: right" title="Weighted average exercise price, Exercised">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z8pPlbh1Kpi5" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeituresWeightedAverageGrantDateFairValue_d0_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zMMnHXP1i6xa" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Expired">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Balance at June 30, 2025</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightOutstanding_iE_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zDjmIwMITT55" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants, Ending balance">1,050</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iE_c20250101__20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zHNI61qHgVM3" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, Ending balance">3,538.93</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Warrants Exercisable at June 30, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_c20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_z29i6oYz8rz5" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants, Exercisable">1,050</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_ecustom--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1Exercisable_iI_c20250630__us-gaap--AwardTypeAxis__us-gaap--WarrantMember_zrqwo39JpWol" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, exercisable">3,538.93</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

201048

24.05

40000

9.00

1029

3375

240019

7.17

140019

10.16

1050

3538.93

-0

1050

3538.93

1050

3538.93

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">12.</td> <td>GOODWILL</td></tr> </table> The Company reviews goodwill for impairment on a reporting unit basis annually and whenever events or changes in circumstances indicate the carrying value of goodwill may not be recoverable. During the six months ended June 30, 2026 and 2025, the Company determined that no impairment triggers occurred and no impairment indicators were present.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">13.</td> <td>COMMITMENTS AND CONTINGENCIES</td></tr> </table> Leases ASC 842, “Leases”, requires that a lessee recognize the assets and liabilities that arise from operating leases. A lessee should recognize in the statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election by class of underlying asset not to recognize lease assets and lease liabilities. The Company adopted ASC 842, January 1, 2020, using the effective date method and elected certain practical expedients allowing the Company not to reassess: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">whether expired or existing contracts contain leases under the new definition of a lease;</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">lease classification for expired or existing leases; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">whether previously capitalized initial direct costs would qualify for capitalization under Topic 842.</td></tr> </table> The Company also made the accounting policy decision not to recognize lease assets and liabilities for leases with a term of 12 months or less. The Company leases eleven medical facilities and one vehicle as operating leases as of June 30, 2026. The Company recorded operating lease expenses of $90,608 and $115,447 for the three months ended June 30, 2026 and 2025, respectively, and $187,108 and $234,518 for the six months ended June 30, 2026 and 2025, respectively. Lease expense includes all rent payments for all leased facilities, including those subject to the Company’s short-term lease election under ASC 842. Under this election, leases with terms of 12 months or less are not recorded as right-of-use assets or lease liabilities, but the related rent expense is included in total lease expense. Only leases that result in recognized right-of-use assets and lease liabilities are included in the future minimum lease payments table below. Short-term leases accounted for under the 12-month election are excluded from the future commitments disclosure. The Company has operating lease liabilities with future commitments as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zKW5Jq0s8bP8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Lease maturities)"> <tr style="vertical-align: bottom"> <td>Schedule of operating lease liabilities with future commitments</td><td> </td> <td colspan="3" id="xdx_49F_20260630_zVJszxkaKP3i" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzhm3_zOXwLWAzAP4a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify; padding-bottom: 1pt">July 2026 – June 2027</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">112,933</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_mtLOLLPzhm3_z4ow5pUssPbd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Future Undiscounted Lease Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">112,933</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zrJeQ6FH4gt4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,953</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iI_zutwS4CR8Eb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total lease obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table summarizes supplemental information about the Company’s leases: <table cellpadding="0" cellspacing="0" id="xdx_897_esrt--ScheduleOfSupplementalInformationForPropertyCasualtyInsuranceUnderwritersTextBlock_zQIF1IKmcK1f" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Supplemental information)"> <tr style="vertical-align: bottom"> <td>Schedule of supplemental information</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 84%; text-align: justify">Weighted-average remaining lease term</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">0.94 years</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Weighted-average discount rate</td> <td> </td> <td> </td> <td style="text-align: right">7.35%</td> <td> </td></tr> </table> Employees In connection with separate employment agreements and related addendums with Alex Cunningham, the Company’s Chairman, President and Chief Executive Officer, and Daniel Thompson, the Company’s former Chairman, from time to time the Company accrued each of their respective compensation elements at their election rather than pay them in cash to Accrued expenses - related parties in the Company’s consolidated balance sheet. The total outstanding accrued compensation as of June 30, 2026 and December 31, 2025 for Alex Cunningham was $162,250 and $2,163,000, respectively, and for Daniel Thompson was $0 and $2,237,167, respectively, all of which is included in Accrued expenses – related parties in the consolidated balance sheets as of June 30, 2026 and December 31, 2025, respectively. The total interest accrued as of June 30, 2026 was $1,013 for Alex Cunningham and $0 for Daniel Thompson. See also Note 5. Related Parties and Note 7. Notes and Loans Payable.

90608

115447

187108

234518

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zKW5Jq0s8bP8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Lease maturities)"> <tr style="vertical-align: bottom"> <td>Schedule of operating lease liabilities with future commitments</td><td> </td> <td colspan="3" id="xdx_49F_20260630_zVJszxkaKP3i" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="padding-bottom: 1pt; text-align: justify"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td></tr> <tr id="xdx_400_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_maLOLLPzhm3_zOXwLWAzAP4a" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify; padding-bottom: 1pt">July 2026 – June 2027</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">112,933</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_mtLOLLPzhm3_z4ow5pUssPbd" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Future Undiscounted Lease Payments</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">112,933</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_zrJeQ6FH4gt4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Less imputed interest</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">3,953</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingLeaseLiability_iI_zutwS4CR8Eb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total lease obligations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,980</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

112933

3953

108980

<table cellpadding="0" cellspacing="0" id="xdx_897_esrt--ScheduleOfSupplementalInformationForPropertyCasualtyInsuranceUnderwritersTextBlock_zQIF1IKmcK1f" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - COMMITMENTS AND CONTINGENCIES (Details - Supplemental information)"> <tr style="vertical-align: bottom"> <td>Schedule of supplemental information</td> <td> </td> <td colspan="2" style="text-align: right"> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 84%; text-align: justify">Weighted-average remaining lease term</td> <td style="width: 1%"> </td> <td style="width: 1%"> </td> <td style="width: 13%; text-align: right">0.94 years</td> <td style="width: 1%"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Weighted-average discount rate</td> <td> </td> <td> </td> <td style="text-align: right">7.35%</td> <td> </td></tr> </table>

P0Y11M8D

0.0735

162250

2163000

2237167

1013

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">14.</td> <td>LEGAL PROCEEDINGS</td></tr> </table> From time to time, the Company may become involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company’s business. On May 1, 2026, Daniel R. Thompson, the Company’s former Chairman of the Board and a significant stockholder, commenced a lawsuit against the Company by filing a complaint against it in the Eighth Judicial District Court, Clark County, Nevada. In the complaint, Mr. Thompson alleges that he entered into an employment agreement and addendum thereto with the Company, and that we failed to provide him with restricted preferred stock and separation compensation allegedly owed to him under those agreements, and he alleges that the Company has improperly continued to defer payment of accrued salary and other compensation he claims to be owed. The complaint asserts claims for breach of contract, breach of the implied covenant of good faith and fair dealing, and unjust enrichment. Mr. Thompson alleges damages in an unspecified amount in excess of $15,000 under each of those claims. Mr. Thompson also seeks declaratory relief regarding compensation that he claims to be owed and regarding the validity of a conversion agreement between him and the Company. Pursuant to the conversion agreement, Mr. Thompson agreed to cancel $2,352,994 in deferred compensation owed to him in exchange for receiving 588,249 shares of common stock. Mr. Thompson contends in the complaint that he revoked the conversion agreement or that it is otherwise unenforceable and, in the alternative, seeks its reformation to provide that it was contingent on the successful uplisting of the Company’s stock to the Nasdaq Stock Market. The complaint also asserts a claim for accounting, seeking inspection of the Company’s books, records, and accounts. The complaint also seeks an award of attorneys’ fees and costs. On May 21, 2026, the Company filed a motion to dismiss Mr. Thompson’s complaint, arguing, among other things, that the employment agreement contains a prelitigation mediation requirement that Mr. Thompson did not satisfy before filing suit. Mr. Thompson opposed the motion and filed a countermotion for partial summary judgment, contending that he is entitled to separation package compensation totaling $<span id="xdx_90E_eus-gaap--DeferredCompensationArrangementWithIndividualCompensationExpense_c20260520__20260521__srt--TitleOfIndividualAxis__custom--FormerChairmanMember_zxEvitE0nfj2" title="Separation package compensation">1,350,000 under the addendum to the employment agreement. On July 17, 2026, the court entered an order that granted the Company’s motion to dismiss without prejudice, dismissed the countermotion without prejudice, and dismissed the case without prejudice so that the parties may submit to mediation for 60 days before commencing any claims for breach of the employment agreement. In that order, the court found that the addendum to the employment agreement did not remove the prelitigation mediation requirement but, rather, expressly preserved it. Should Mr. Thompson re-file a lawsuit asserting the same claims he asserted in the dismissed lawsuit, the Company intends to vigorously defend against those claims. Although the Company believes that it would have meritorious defenses to such claims, the Company is unable to reasonably estimate the potential loss or range of loss, if any, that may result from the litigation of such claims because the outcome of litigation is inherently uncertain. It is possible that an adverse outcome in such litigation, if it were to be commenced, could have a material adverse effect on the Company’s business, financial condition, results of operations, cash flows, and prospects.

15000

2352994

588249

1350000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">15.</td> <td>INCOME TAXES</td></tr> </table> At June 30, 2026, the Company had federal and state net operating loss carry forwards of approximately $24.4 million that expire in various years through the year 2041. Due to current period losses and carryforwards of past net operating losses, there is no provision for current federal or state income taxes for the three and six months ended June 30, 2026 and 2025. The Company has not paid federal or state income taxes as a result of its net losses and the availability of its net operating loss carryforwards. The State of Nevada, the Company's state of incorporation, does not impose a corporate income tax. Florida, the state in which the Company's operating subsidiary conducts business, imposes a corporate income tax at a rate of 5.5%; however, the Company has not been required to pay Florida income taxes due to its net loss position and available net operating loss carryforwards. The Company does not conduct any business outside the United States and accordingly has no foreign income tax obligations. Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amount used for federal and state income tax purposes. The Company has a deferred tax asset that consists of net operating loss carry forwards calculated using federal and state effective tax rates. Because of the Company’s lack of past earnings history, the deferred tax asset has been fully offset by a valuation allowance. The OBBBA, which was enacted on July 4, 2025, makes numerous tax changes. The tax provisions of the OBBBA did not have a material impact on the Company’s effective tax rate and it also did not impact the Company’s net deferred tax assets, as the Company continues to maintain a full valuation allowance against that balance.

24400000

0.055

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">16.</td> <td>SEGMENT REPORTING</td></tr> </table> As of June 30, 2026, the Company had two reportable operating segments as determined by management using the “management approach” as defined by the authoritative guidance on Disclosures about Segments of an Enterprise and Related Information. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">(1)</td> <td style="text-align: justify">Healthcare (Nova)</td></tr> <tr style="vertical-align: top"> <td> </td> <td>(2)</td> <td style="text-align: justify">Real Estate (Edge View)</td></tr> </table> These segments are a result of differences in the nature of the products and services sold. Their operating results are regularly reviewed by the Company’s chief operating decision maker group, which consists of the Chairman of the Board and Chief Executive Officer (a dual role held by the same individual) and the Chief Financial Officer. Corporate administration costs, which include, but are not limited to, general accounting, human resources, legal and credit and collections, are partially allocated to the two operating segments. The healthcare segment provides a full range of diagnostic and surgical services for injuries and disorders of the skeletal system and associated bones, joints, tendons, muscles, ligaments, and nerves. The real estate segment consists of Edge View, a real estate company that owns five (5) acres zoned medium density residential (MDR) with 12 lots already platted, six (6) acres zoned high-density residential (HDR) that can be platted in various configurations to meet current housing needs, and twelve (12) acres zoned in Lemhi County as Agriculture that is available for further annexation into the City of Salmon for development, as well as a common area for landowners to view wildlife, provide access to the Salmon River and fishing in a two (2) acre pond. The accounting policies of the segments are the same as those described in Note 1. Summary of Significant Accounting Policies. Management uses revenues, cost of sales, operating expenses, (loss) income from subsidiaries and (loss) income before taxes to evaluate and measure its subsidiaries’ success. To help the segments achieve optimal operating performance, management retains the prior owners of the subsidiaries and allows them to do what they do best, which is run the business. Additionally, management monitors key metrics primarily revenues and income from operations in order to allocate resources accordingly. <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zpNs2X9nDs5l" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of revenues and net income from operations</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Healthcare</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsNet_iI_pp0p0_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLvdMqosPhn3" style="width: 13%; text-align: right" title="Consolidated assets">29,304,827</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsNet_iI_pp0p0_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zGaUQroWYPY1" style="width: 13%; text-align: right" title="Consolidated assets">27,349,522</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AssetsNet_iI_pp0p0_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zwbtVTUC91a4" style="text-align: right" title="Consolidated assets">536,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AssetsNet_iI_pp0p0_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTK0181NF2Z6" style="text-align: right" title="Consolidated assets">540,522</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetsNet_iI_pp0p0_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--CorporateAdministrationAndOtherMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvl341qDJozc" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated assets">839,774</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AssetsNet_iI_pp0p0_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--CorporateAdministrationAndOtherMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgDHKFdVzR6a" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated assets">1,196,901</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsNet_iI_pp0p0_c20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zP07oWmGzxeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated assets">30,680,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9G3cEvNb8Na" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated assets">29,086,945</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Revenues:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Healthcare</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVMLjd0W2Mme" style="width: 13%; text-align: right" title="Consolidated revenues">2,159,557</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzLu5WWOc2se" style="width: 13%; text-align: right" title="Consolidated revenues">2,789,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--Revenues_pp0p0_d0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhgm9xqkNS93" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_d0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqwPEDgfk83a" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zs5KUx51jA3f" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">2,159,557</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z6VA7m18Ofsi" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">2,789,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Cost of sales:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvDXlbkPjXud" style="text-align: right" title="Consolidated cost of sales">977,242</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfRevenue_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPLSQhTFgC86" style="text-align: right" title="Consolidated cost of sales">1,093,748</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_d0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zX6kNu7sqjYi" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_d0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2PGD3nEjg9k" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated cost of sales</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfRevenue_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zu0EGJ2QwvGd" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">977,242</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--CostOfRevenue_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmTDtnAgLF7l" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">1,093,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Operating Expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Depreciation expense</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DepreciationAndAmortization_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIThZuelIeni" style="text-align: right" title="Depreciation expense">253</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zP0OTLcJryUc" style="text-align: right" title="Depreciation expense">763</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Selling, general and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvpPnEPZsfZ7" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">201,663</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5hDwpnTNXD" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">217,453</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Healthcare</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TotalHealthcare_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZRTf5IZWof8" style="text-align: right" title="Total healthcare">201,916</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalHealthcare_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zk6P8mNbM7L2" style="text-align: right" title="Total healthcare">218,216</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RealEstateImprovements_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsgrt8jUDGKa" style="text-align: right" title="Real estate">2,133</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RealEstateImprovements_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdpIZ0fKADLk" style="text-align: right" title="Real estate">18,350</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other expenses (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_zHtSWO4MJrh5" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">1,522,909</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_zhX3D07ZmIbf" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">849,016</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated operating expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingExpenses_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ziwf0At97H92" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">1,726,958</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingExpenses_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhXlBcruPZgk" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">1,085,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">(Loss) Income from operations from subsidiaries:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zaG0TnGyig2h" style="text-align: right" title="(Loss) Income from operations from subsidiaries">980,399</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z6bm8mFhBP4c" style="text-align: right" title="(Loss) Income from operations from subsidiaries">1,477,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z0JzQeCN4kig" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(2,133</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsxI5I0LbzGe" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(18,350</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Income from operations from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoOs4uB6Mpb9" style="text-align: right" title="Income (loss) from operations from subsidiaries">978,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdc10DWjDbpe" style="text-align: right" title="Income (loss) from operations from subsidiaries">1,458,693</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Loss from operations from Cardiff Lexington</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zSTm14Hm13x3" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(1,522,909</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqf3snXzNO0h" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(849,016</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 2.5pt">Total (loss) income from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zB6pFRwoLdw6" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">(544,643</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbmGOyTyQeCh" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">609,677</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">(Loss) Income before taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zx3BjQsBlYp9" style="text-align: right" title="(Loss) Income before taxes">980,399</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zISP9XCSv6y5" style="text-align: right" title="(Loss) Income before taxes">1,477,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z41vWhhuTS26" style="text-align: right" title="Income (loss) before taxes">(2,133</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsfKp7SENUoi" style="text-align: right" title="Income (loss) before taxes">(18,350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other non-operating expenses (b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zf5XE339WBHk" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(3,457,172</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zOiHnDeWJkdk" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(2,685,088</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated loss from continuing operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zI2w3ND3UyP2" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(2,478,906</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zNSulUlbW508" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(1,226,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Revenues:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Healthcare</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPKD7ipCQvtk" style="width: 13%; text-align: right" title="Consolidated revenues">4,381,837</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbs4UQOI7E5j" style="width: 13%; text-align: right" title="Consolidated revenues">5,704,574</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zNXEBLzLD0bh" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--Revenues_pp0p0_d0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zpjA5t8PBQHl" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUy6hs0Sv9Dl" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">4,381,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoWvKeEJcPyh" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">5,704,574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Cost of sales:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--CostOfRevenue_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztDV9CDGhkla" style="text-align: right" title="Consolidated cost of sales">1,881,467</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--CostOfRevenue_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIdj8QP7EYKg" style="text-align: right" title="Consolidated cost of sales">2,168,782</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_d0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z6a0eBfRHVXb" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_pp0p0_d0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztMcTgrjjilc" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated cost of sales</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfRevenue_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2GFYAtF69y6" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">1,881,467</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--CostOfRevenue_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5cnWQRuoWk4" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">2,168,782</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Operating Expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Depreciation expense</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zCafnsmwLS44" style="text-align: right" title="Depreciation expense">846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DepreciationAndAmortization_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWJ85DJ9RXle" style="text-align: right" title="Depreciation expense">4,128</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Loss on disposal of fixed assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GainLossOnSaleOfPropertyPlantEquipment_iP3us-gaap--DepreciationAndAmortization_pp0p0_d0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z3aEOkYq8B0f" style="text-align: right" title="Loss on disposal of fixed assets">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GainLossOnSaleOfPropertyPlantEquipment_pp0p0_d0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zcFaGwWTv7Xk" style="text-align: right" title="Loss on disposal of fixed assets">12,593</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Selling, general and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2ugrxQ3CWaa" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">403,110</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zrQolUei3NZf" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">587,689</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total Healthcare</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TotalHealthcare_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zApojHHVu19j" style="text-align: right" title="Total healthcare">403,956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalHealthcare_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhM6uDdHWebk" style="text-align: right" title="Total healthcare">604,410</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RealEstateImprovements_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7rvOvvfxA67" style="text-align: right" title="Real estate">4,286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RealEstateImprovements_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoyYZNxuAs06" style="text-align: right" title="Real estate">29,118</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other expenses (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_z2lEw1tOhlV3" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">3,147,930</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_zvNrMDcaOoo6" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">1,748,653</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated operating expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingExpenses_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zKUpLHRVfgD5" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">3,556,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingExpenses_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztWBruIxTWZ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">2,382,181</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">(Loss) Income from operations from subsidiaries:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9lKPwOUYYag" style="text-align: right" title="(Loss) Income from operations from subsidiaries">2,096,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTiqa3lHJVWj" style="text-align: right" title="(Loss) Income from operations from subsidiaries">2,931,382</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ziOI0s8LRsof" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(4,286</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z3xLu5acnSni" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(29,118</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Income from operations from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zui5Lp9vbMdj" style="text-align: right" title="Income (loss) from operations from subsidiaries">2,092,128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJXL5ORciGda" style="text-align: right" title="Income (loss) from operations from subsidiaries">2,902,264</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Loss from operations from Cardiff Lexington</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zr3SMbxwRMk3" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(3,147,930</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zHyzIF3CP7Bc" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(1,748,653</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total (loss) income from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWgf8jOJNTic" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">(1,055,802</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZlJFfOnTzLf" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">1,153,611</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">(Loss) Income before taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zajrXZcosd11" style="text-align: right" title="(Loss) Income before taxes">2,096,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zEKdEmhtvTei" style="text-align: right" title="(Loss) Income before taxes">2,929,785</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zuqM2KpugFo1" style="text-align: right" title="Income (loss) before taxes">(4,286</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVq73IBLthKh" style="text-align: right" title="Income (loss) before taxes">(29,118</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other non-operating expenses (b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zniVWcEgDtwe" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(7,663,108</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zHyLflgYIx61" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(4,577,839</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated loss from continuing operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zEfgmDnFzxt6" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(5,570,980</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTmZS0Az5V3g" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(1,677,172</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 27px; text-align: justify">(a)</td> <td style="text-align: justify">Corporate, administration and other operating expenses includes payroll, management fees, stock compensation, legal fees, accounting fees and public company/investor relations fees.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">(b)</td> <td style="text-align: justify">Corporate, administration and other non-operating expenses includes corporate selling, general and administrative expenses such as noted above as well as interest, amortization of notes payable discount and gain on settlement of debt.</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zpNs2X9nDs5l" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of revenues and net income from operations</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Asset:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify">Healthcare</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsNet_iI_pp0p0_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zLvdMqosPhn3" style="width: 13%; text-align: right" title="Consolidated assets">29,304,827</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsNet_iI_pp0p0_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zGaUQroWYPY1" style="width: 13%; text-align: right" title="Consolidated assets">27,349,522</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AssetsNet_iI_pp0p0_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zwbtVTUC91a4" style="text-align: right" title="Consolidated assets">536,236</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--AssetsNet_iI_pp0p0_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTK0181NF2Z6" style="text-align: right" title="Consolidated assets">540,522</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetsNet_iI_pp0p0_c20260630__us-gaap--StatementBusinessSegmentsAxis__custom--CorporateAdministrationAndOtherMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvl341qDJozc" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated assets">839,774</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_981_eus-gaap--AssetsNet_iI_pp0p0_c20251231__us-gaap--StatementBusinessSegmentsAxis__custom--CorporateAdministrationAndOtherMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zgDHKFdVzR6a" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated assets">1,196,901</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--AssetsNet_iI_pp0p0_c20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zP07oWmGzxeb" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated assets">30,680,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--AssetsNet_iI_pp0p0_c20251231__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9G3cEvNb8Na" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated assets">29,086,945</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Revenues:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Healthcare</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--Revenues_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVMLjd0W2Mme" style="width: 13%; text-align: right" title="Consolidated revenues">2,159,557</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zzLu5WWOc2se" style="width: 13%; text-align: right" title="Consolidated revenues">2,789,007</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--Revenues_pp0p0_d0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhgm9xqkNS93" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--Revenues_pp0p0_d0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqwPEDgfk83a" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zs5KUx51jA3f" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">2,159,557</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z6VA7m18Ofsi" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">2,789,007</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Cost of sales:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--CostOfRevenue_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvDXlbkPjXud" style="text-align: right" title="Consolidated cost of sales">977,242</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfRevenue_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPLSQhTFgC86" style="text-align: right" title="Consolidated cost of sales">1,093,748</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_d0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zX6kNu7sqjYi" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_d0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2PGD3nEjg9k" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated cost of sales</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfRevenue_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zu0EGJ2QwvGd" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">977,242</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--CostOfRevenue_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zmTDtnAgLF7l" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">1,093,748</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Operating Expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Depreciation expense</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--DepreciationAndAmortization_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIThZuelIeni" style="text-align: right" title="Depreciation expense">253</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zP0OTLcJryUc" style="text-align: right" title="Depreciation expense">763</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Selling, general and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zvpPnEPZsfZ7" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">201,663</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5hDwpnTNXD" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">217,453</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total Healthcare</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--TotalHealthcare_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZRTf5IZWof8" style="text-align: right" title="Total healthcare">201,916</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_ecustom--TotalHealthcare_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zk6P8mNbM7L2" style="text-align: right" title="Total healthcare">218,216</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--RealEstateImprovements_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsgrt8jUDGKa" style="text-align: right" title="Real estate">2,133</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--RealEstateImprovements_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdpIZ0fKADLk" style="text-align: right" title="Real estate">18,350</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other expenses (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_zHtSWO4MJrh5" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">1,522,909</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_zhX3D07ZmIbf" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">849,016</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated operating expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98C_eus-gaap--OperatingExpenses_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ziwf0At97H92" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">1,726,958</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--OperatingExpenses_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhXlBcruPZgk" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">1,085,582</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">(Loss) Income from operations from subsidiaries:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zaG0TnGyig2h" style="text-align: right" title="(Loss) Income from operations from subsidiaries">980,399</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z6bm8mFhBP4c" style="text-align: right" title="(Loss) Income from operations from subsidiaries">1,477,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z0JzQeCN4kig" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(2,133</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsxI5I0LbzGe" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(18,350</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Income from operations from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoOs4uB6Mpb9" style="text-align: right" title="Income (loss) from operations from subsidiaries">978,266</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zdc10DWjDbpe" style="text-align: right" title="Income (loss) from operations from subsidiaries">1,458,693</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Loss from operations from Cardiff Lexington</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zSTm14Hm13x3" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(1,522,909</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zqf3snXzNO0h" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(849,016</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: center; padding-bottom: 2.5pt">Total (loss) income from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zB6pFRwoLdw6" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">(544,643</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbmGOyTyQeCh" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">609,677</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">(Loss) Income before taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zx3BjQsBlYp9" style="text-align: right" title="(Loss) Income before taxes">980,399</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zISP9XCSv6y5" style="text-align: right" title="(Loss) Income before taxes">1,477,043</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z41vWhhuTS26" style="text-align: right" title="Income (loss) before taxes">(2,133</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zsfKp7SENUoi" style="text-align: right" title="Income (loss) before taxes">(18,350</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other non-operating expenses (b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zf5XE339WBHk" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(3,457,172</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zOiHnDeWJkdk" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(2,685,088</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated loss from continuing operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260401__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zI2w3ND3UyP2" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(2,478,906</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250401__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zNSulUlbW508" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(1,226,395</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">Revenues:</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Healthcare</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zPKD7ipCQvtk" style="width: 13%; text-align: right" title="Consolidated revenues">4,381,837</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--Revenues_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zbs4UQOI7E5j" style="width: 13%; text-align: right" title="Consolidated revenues">5,704,574</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--Revenues_pp0p0_d0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zNXEBLzLD0bh" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--Revenues_pp0p0_d0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zpjA5t8PBQHl" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated revenues</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--Revenues_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zUy6hs0Sv9Dl" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">4,381,837</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--Revenues_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoWvKeEJcPyh" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated revenues">5,704,574</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Cost of sales:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--CostOfRevenue_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztDV9CDGhkla" style="text-align: right" title="Consolidated cost of sales">1,881,467</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_987_eus-gaap--CostOfRevenue_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zIdj8QP7EYKg" style="text-align: right" title="Consolidated cost of sales">2,168,782</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--CostOfRevenue_pp0p0_d0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z6a0eBfRHVXb" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--CostOfRevenue_pp0p0_d0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztMcTgrjjilc" style="border-bottom: Black 1pt solid; text-align: right" title="Consolidated cost of sales">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated cost of sales</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--CostOfRevenue_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2GFYAtF69y6" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">1,881,467</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--CostOfRevenue_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z5cnWQRuoWk4" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated cost of sales">2,168,782</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Operating Expenses:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Depreciation expense</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--DepreciationAndAmortization_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zCafnsmwLS44" style="text-align: right" title="Depreciation expense">846</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--DepreciationAndAmortization_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWJ85DJ9RXle" style="text-align: right" title="Depreciation expense">4,128</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Loss on disposal of fixed assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--GainLossOnSaleOfPropertyPlantEquipment_iP3us-gaap--DepreciationAndAmortization_pp0p0_d0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z3aEOkYq8B0f" style="text-align: right" title="Loss on disposal of fixed assets">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--GainLossOnSaleOfPropertyPlantEquipment_pp0p0_d0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zcFaGwWTv7Xk" style="text-align: right" title="Loss on disposal of fixed assets">12,593</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Selling, general and administrative</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z2ugrxQ3CWaa" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">403,110</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--SellingGeneralAndAdministrativeExpense_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zrQolUei3NZf" style="border-bottom: Black 1pt solid; text-align: right" title="Selling, general and administrative">587,689</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Total Healthcare</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--TotalHealthcare_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zApojHHVu19j" style="text-align: right" title="Total healthcare">403,956</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--TotalHealthcare_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zhM6uDdHWebk" style="text-align: right" title="Total healthcare">604,410</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--RealEstateImprovements_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z7rvOvvfxA67" style="text-align: right" title="Real estate">4,286</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--RealEstateImprovements_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zoyYZNxuAs06" style="text-align: right" title="Real estate">29,118</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other expenses (a)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98D_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_z2lEw1tOhlV3" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">3,147,930</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--OtherSellingGeneralAndAdministrativeExpense_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGEp_zvNrMDcaOoo6" style="border-bottom: Black 1pt solid; text-align: right" title="Corporate, administration and other expenses">1,748,653</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated operating expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_984_eus-gaap--OperatingExpenses_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zKUpLHRVfgD5" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">3,556,172</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--OperatingExpenses_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ztWBruIxTWZ4" style="border-bottom: Black 2.5pt double; text-align: right" title="Consolidated operating expenses">2,382,181</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">(Loss) Income from operations from subsidiaries:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z9lKPwOUYYag" style="text-align: right" title="(Loss) Income from operations from subsidiaries">2,096,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTiqa3lHJVWj" style="text-align: right" title="(Loss) Income from operations from subsidiaries">2,931,382</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Real Estate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_ziOI0s8LRsof" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(4,286</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_z3xLu5acnSni" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(29,118</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Income from operations from subsidiaries</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zui5Lp9vbMdj" style="text-align: right" title="Income (loss) from operations from subsidiaries">2,092,128</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--SubsidiaryMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zJXL5ORciGda" style="text-align: right" title="Income (loss) from operations from subsidiaries">2,902,264</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Loss from operations from Cardiff Lexington</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zr3SMbxwRMk3" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(3,147,930</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_987_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--CardiffLexingtonMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zHyzIF3CP7Bc" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) from operations from subsidiaries">(1,748,653</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total (loss) income from operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zWgf8jOJNTic" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">(1,055,802</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zZlJFfOnTzLf" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income from operations from subsidiaries">1,153,611</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">(Loss) Income before taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Healthcare</td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zajrXZcosd11" style="text-align: right" title="(Loss) Income before taxes">2,096,414</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--HealthcareSegmentMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zEKdEmhtvTei" style="text-align: right" title="(Loss) Income before taxes">2,929,785</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Real Estate</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zuqM2KpugFo1" style="text-align: right" title="Income (loss) before taxes">(4,286</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--RealEstatesMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zVq73IBLthKh" style="text-align: right" title="Income (loss) before taxes">(29,118</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Corporate, administration and other non-operating expenses (b)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zniVWcEgDtwe" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(7,663,108</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__us-gaap--CorporateMember__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_fKGIp_zHyLflgYIx61" style="border-bottom: Black 1pt solid; text-align: right" title="Income (loss) before taxes">(4,577,839</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Consolidated loss from continuing operations</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20260101__20260630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zEfgmDnFzxt6" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(5,570,980</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_985_eus-gaap--IncomeLossFromContinuingOperations_pp0p0_c20250101__20250630__srt--ConsolidationItemsAxis__us-gaap--OperatingSegmentsMember_zTmZS0Az5V3g" style="border-bottom: Black 2.5pt double; text-align: right" title="(Loss) Income before taxes">(1,677,172</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 27px; text-align: justify">(a)</td> <td style="text-align: justify">Corporate, administration and other operating expenses includes payroll, management fees, stock compensation, legal fees, accounting fees and public company/investor relations fees.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">(b)</td> <td style="text-align: justify">Corporate, administration and other non-operating expenses includes corporate selling, general and administrative expenses such as noted above as well as interest, amortization of notes payable discount and gain on settlement of debt.</td></tr> </table>

29304827

27349522

536236

540522

839774

1196901

30680837

29086945

2159557

2789007

2159557

2789007

977242

1093748

977242

1093748

253

763

201663

217453

201916 218216

2133

18350

1522909

849016

1726958

1085582

980399

1477043

-2133

-18350

978266

1458693

-1522909

-849016

-544643

609677

980399

1477043

-2133

-18350

-3457172

-2685088

-2478906

-1226395

4381837

5704574

4381837

5704574

1881467

2168782

1881467

2168782

846

4128

12593

403110

587689

403956 604410

4286

29118

3147930

1748653

3556172

2382181

2096414

2931382

-4286

-29118

2092128

2902264

-3147930

-1748653

-1055802

1153611

2096414

2929785

-4286

-29118

-7663108

-4577839

-5570980

-1677172

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 36px">17.</td> <td>SUBSEQUENT EVENTS</td></tr> </table> The Company has evaluated its operations subsequent to June 30, 2026 to the date these consolidated financial statements were available to be issued and determined the following subsequent events and transactions required disclosure in these consolidated financial statements. Additional Stock Issuances On July 1, 2026, the Company issued an aggregate of 7,831 shares of common stock in payment of accrued interest on convertible promissory notes outstanding as of June 30, 2026. Also on July 1, 2026, the Company issued an aggregate of 40,645 shares of common stock in payment of services rendered to two consulting service providers. On July 13, 2026, the Company issued 166,667 shares of common stock for the Commitment Shares required under the Purchase Agreement. Additionally, on July 13, 2026, the Company completed a purchase under the Purchase Agreement and issued 20,619 shares of common stock for proceeds of $30,000. On July 28, 2026, the holder of a convertible promissory note elected to convert the outstanding principal, accrued interest and fees totaling $42,205 into 113,302 shares of the Company’s common stock at a conversion price of $0.3725 per share.

false false false false Shares outstanding for the three and six months ended June 30, 2025 have been restated for the 1-for-3 reverse stock split effective January 12, 2026. See Note 1. Summary of Significant Accounting Policies. Corporate, administration and other operating expenses includes payroll, management fees, stock compensation, legal fees, accounting fees and public company/investor relations fees. Corporate, administration and other non-operating expenses includes corporate selling, general and administrative expenses such as noted above as well as interest, amortization of notes payable discount and gain on settlement of debt.