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<p id="xdx_800_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zPSXhsf1rUng" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 1 - Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Global AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company changed its name to Wall Street Media Co, Inc. On September 12, 2023, Ingenious Investment AG purchased, from its own funds, from existing shareholders of the Company, in a series of private transactions, a total of <span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20230912__20230912__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zA543n8ynZWk" title="Number of common stock purchased">99,777,864 shares of the Company’s Class A common stock, representing 92.7% of the outstanding shares of the Company’s Class A common stock at such time. In October 2023, the Company changed its name to Global AI, Inc. On February 6, 2024, Ingenious Investment AG transferred an aggregate of <span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20240206__20240206__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zXZa0j6svKCk" title="Number of common stock purchased">58,988,932 shares of Series A common stock. As a result of such transfers: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Darko Horvat, our current Chief Executive Officer and Chairman of the Board and a significant stockholder of the Company, acquired <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlzlQQaKYsOg" title="Number of shares acquired">16,388,932 shares of Class A common stock, representing over <span id="xdx_90D_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zkweYNwjfDK7" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock;</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Nevenka Cresnar Pergar, a current member of our Board, acquired <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--NevenkaCresnarPergarMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuLXLoIvPote" title="Number of shares acquired">400,000 shares of Class A common stock;</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Each of Danko Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH acquired <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z8oalssndOjl" title="Number of shares acquired"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zKRfSmZflXNc" title="Number of shares acquired"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zOtpiX19Ep59" title="Number of shares acquired">11,400,000 shares of Class A common stock, representing over <span id="xdx_900_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zNiJNjjhOgG2" title="Percentage of shares outstanding"><span id="xdx_90F_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zoGnlZcaud2" title="Percentage of shares outstanding"><span id="xdx_901_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zPWKZhhv8JCd" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock; and</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Weiss Media GmbH acquired <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zaWMyTMvP6s7" title="Number of shares acquired">8,000,000 shares of Class A common stock, representing over <span id="xdx_90E_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zENThr3befUc" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock.</td></tr></table> Messrs. Horvat and Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH continue to be significant stockholders of the Company. On November 1, 2023, the Company issued 5,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231101__20231101__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zhTmJuPTi8We" title="Number of shares issued, value">500,000). On November 20, 2023, the Company issued an additional 5,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231120__20231120__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zacrtYgR65Vi" title="Number of shares issued, value">500,000). On December 14, 2024, the Company established a subsidiary in Israel named GL AI Ltd. On September 5, 2025, the Company established a subsidiary in Romania named GLOBAL AI RO Ltd. On January 24, 2025, Ingenious Investment AG sold <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_ze89MZ6Ua7c2" title="Sale of stock">25,938,932 shares of Class A common stock and <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zuPal9bo5tgf" title="Sale of stock">5,000,000 shares of Class B common stock to Mr. Horvat. As a result of this transaction, Mr. Horvat held <span id="xdx_901_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zPSrv4WXhKzl" title="Shares outstanding">42,327,864 shares of Class A common stock, representing approximately <span id="xdx_90C_ecustom--PercentageOfOutstandingSharesOfCommonStock_iI_dp_uPure_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zCzfUWsJkytj" title="Percentage of outstanding shares of common stock">53% of our total outstanding shares of Class A common stock. In addition, following this transaction, Mr. Horvat held (and, as of the date of this filing, continued to hold) <span id="xdx_909_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_z5jRCgiosvbc" title="Shares outstanding">40,000,000 shares of our Class B common stock. Each share of Class B common stock has 50 votes per share and is convertible into one share of Class A common stock at the option of the holder. Accordingly, following the closing of this transaction, as a result of Mr. Horvat’s Class B common stock ownership, Mr. Horvat, acting alone, was able to control all matters requiring stockholder approval, including the election of directors and approval of mergers and other significant corporate transactions. The Company is engaged in the development and commercialization of an enterprise-grade agentic artificial intelligence (“AI”) platform (the “Agentic AI Platform”) and a suite of related agentic AI products. The Agentic AI Platform is designed to enable enterprises to discover, deploy, govern, measure, and continuously improve agentic AI-driven business operations across a broad range of industries, including regulated sectors such as banking, financial services, insurance, healthcare, and life sciences. In parallel with its internal product development and organic growth, the Company has implemented a strategic mergers and acquisitions (“M&A”) program (the “M&A Program”), focused on identifying, acquiring, integrating, and further developing AI-based technology companies and assets. The Company’s M&A Program is concentrated on companies operating in agentic AI and adjacent AI technologies serving enterprises, institutions, and industries. The Company believes that its combined strategy of organic product development and growth, together with strategic acquisitions through its M&A Program, will enable it to accelerate growth, broaden its addressable market, deepen its competitive position in the agentic AI sector, and create long-term value for its stockholders. There can be no assurance, however, that the Company will identify suitable acquisition targets, complete any contemplated acquisitions on favorable terms, or at all, or successfully integrate acquired businesses. The Company’s stock is quoted on the OTCQB tier of the OTC Markets under the symbol “GLAI.” Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of Global AI Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. Basis of Presentation The interim unaudited condensed consolidated financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the results of operations and cash flows for the six months ended June 30, 2026, and the financial position as of June 30, 2026, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these unaudited interim condensed consolidated financial statements should be read in conjunction with the Audited Financial Statements and Notes thereto as of and for the year ended December 31, 2025, included in our Report on Form 10-K as filed with the SEC on May 28, 2026. Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the capitalization or research and development costs and related amortization period, stock-based compensation, and the valuation allowance on deferred tax assets. <p id="xdx_843_eus-gaap--ResearchDevelopmentAndComputerSoftwarePolicyTextBlock_zV9vERQ4y4m1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Research and Development Costs The Company capitalizes costs in accordance with the FASB’s Accounting Standards Codification (“ASC”) 985-20 “Software – Costs of Software To Be Sold, Leased, or Marketed.” Beginning January 1, 2025, as technological feasibility had been established, all internal software development costs are capitalized until the product is available for general release to customers. Judgment is required in determining when technological feasibility of a product is established. Management has determined that technological feasibility for its software products is reached after all high-risk development issues have been resolved through coding and testing. Generally, this occurs shortly before the commencement of product sales. The amortization of these costs is included in operating expenses over the estimated life of the products, which the Company has determined to be three years. The Company evaluates the capitalized research and development costs once a year to determine if any impairment has occurred. The Company determined that there was no impairment to the value of the capitalized research and development costs as of June 30, 2026. Segment Information ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the Company’s chief operating decision maker (“CODM”) and relied upon when making decisions regarding resource allocation and assessing performance. When evaluating the Company’s financial performance, the CODM reviews total revenues, total expenses, and expenses by functional classification, using this information to make decisions on a company-wide basis. The Company currently operates in one reportable segment pertaining to customer services. The CODM for the Company is the Chief Executive Officer (the “CEO”). The Company’s CEO reviews operating results on an aggregate basis and manages the Company’s operations as a whole for the purpose of evaluating financial performance and allocating resources. Accordingly, the Company has determined that it has a single reportable and operating segment structure. The CEO uses aggregate net loss to allocate resources in the annual budgeting and forecasting process and also uses that measure as a basis for evaluating financial performance regularly by comparing actual results with established budgets and forecasts. The measure of segment assets is reported on the balance sheets as total assets. Segment revenues and expenses are identical to that disclosed in the accompanying statement of operations. Related Party Transactions The Company follows ASC 850, “Related Party Disclosures” for the identification of related parties and disclosure of related party transactions. See Note 4 for details of related party transactions. Share–based compensation The Company applies ASC 718-10, “Share- Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s statement of operations. The fair value of an option award is estimated on the date of grant using the Black–Scholes option valuation model. The Black–Scholes option valuation model requires the development of assumptions that are inputs into the model. These assumptions are the expected stock volatility, the risk–free interest rate, the expected life of the option, the dividend yield on the underlying stock and the expected forfeiture rate. Since the Company does not have sufficient historical data regarding its volatility of its common stock, the expected volatility used is based on volatility of similar publicly listed companies in comparable industries. Risk–free interest rates are calculated based on continuously compounded risk–free rates for the appropriate term. Determining the appropriate fair value model and calculating the fair value of equity–based payment awards require the input of the subjective assumptions described above. The assumptions used in calculating the fair value of equity–based payment awards represent management’s best estimates, which involve inherent uncertainties and the application of management’s judgment. Basic and Diluted Net Income (Loss) per Share of Common Stock The Company computes net income (loss) per share of common stock in accordance with Accounting Standards Codification (“ASC”) Topic 260, Earnings Per Share. Basic net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of common stock outstanding during the period. Diluted net income (loss) per share of common stock is computed by dividing the net income (loss) by the weighted average number of shares of common stock outstanding for the period and, if diluted, potential common stock outstanding during the period. Potentially dilutive securities consist of the incremental shares of common stock issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. Although the Company issued employee stock options during the three months ended June 30, 2026, they have not reached the first vesting cliff and therefore are not exercisable as of the balance sheet date. There were no potentially dilutive securities outstanding at June 30, 2026, or December 31, 2025. <p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zFgatHVdZF2f" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Recently Issued Accounting Pronouncements The Company evaluates the impact of newly issued accounting pronouncements by the Financial Accounting Standards Board (“FASB”) and other standard-setting bodies on an ongoing basis, and adopts those that are applicable as of their effective dates. In December 2023, the FASB issued ASU 2023-09-Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which is intended to enhance the transparency and decision usefulness of income tax disclosures, primarily by amending disclosure requirements for the effective tax rate reconciliation and income taxes paid. ASU 2023-09 should be applied on a prospective basis, and retrospective application is permitted. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company has adopted this guidance with no impact on its disclosures. In 2024, the FASB issued guidance, ASU 2024-03, which requires the disaggregated disclosure of certain costs and expenses on an interim and annual basis. The new standard is effective for annual periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027 and can be applied prospectively with the option for retrospective application to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating the potential impact of adopting this new guidance on its consolidated financial statements and related disclosures. <p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zBjM8aRxslEd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Reclassification Certain prior year balances have been reclassified to conform to current period presentation.

Policies Nature of Operations Global AI was organized as Mycatalogsonline.com, Inc. in the state of Nevada on January 6, 2009. In April 2009, the Company changed its name to My Catalogs Online, Inc. In November 2012, the Company changed its name to Bright Mountain Holdings, Inc. In August 2013, the Company changed its name to Wall Street Media Co, Inc. On September 12, 2023, Ingenious Investment AG purchased, from its own funds, from existing shareholders of the Company, in a series of private transactions, a total of <span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20230912__20230912__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember_zA543n8ynZWk" title="Number of common stock purchased">99,777,864 shares of the Company’s Class A common stock, representing 92.7% of the outstanding shares of the Company’s Class A common stock at such time. In October 2023, the Company changed its name to Global AI, Inc. On February 6, 2024, Ingenious Investment AG transferred an aggregate of <span id="xdx_90F_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20240206__20240206__srt--ConsolidatedEntitiesAxis__srt--ParentCompanyMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zXZa0j6svKCk" title="Number of common stock purchased">58,988,932 shares of Series A common stock. As a result of such transfers: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Darko Horvat, our current Chief Executive Officer and Chairman of the Board and a significant stockholder of the Company, acquired <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlzlQQaKYsOg" title="Number of shares acquired">16,388,932 shares of Class A common stock, representing over <span id="xdx_90D_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DarkoHorvatMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zkweYNwjfDK7" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock;</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Nevenka Cresnar Pergar, a current member of our Board, acquired <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--NevenkaCresnarPergarMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuLXLoIvPote" title="Number of shares acquired">400,000 shares of Class A common stock;</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Each of Danko Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH acquired <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z8oalssndOjl" title="Number of shares acquired"><span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zKRfSmZflXNc" title="Number of shares acquired"><span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zOtpiX19Ep59" title="Number of shares acquired">11,400,000 shares of Class A common stock, representing over <span id="xdx_900_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--DankoDjunicMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zNiJNjjhOgG2" title="Percentage of shares outstanding"><span id="xdx_90F_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--GlobalTITechInvestmentGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zoGnlZcaud2" title="Percentage of shares outstanding"><span id="xdx_901_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--MarktflaggeGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zPWKZhhv8JCd" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock; and</td></tr></table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt"></td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; width: 0.25in; padding-left: 0pt; text-indent: 0pt">●</td><td style="font: 10pt Times New Roman, Times, Serif; padding-right: 0pt; text-align: justify; padding-left: 0pt; text-indent: 0pt">Weiss Media GmbH acquired <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_pid_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zaWMyTMvP6s7" title="Number of shares acquired">8,000,000 shares of Class A common stock, representing over <span id="xdx_90E_ecustom--PercentageOfSharesOutstanding_pid_dp_uPure_c20240206__20240206__srt--TitleOfIndividualAxis__custom--WeissMediaGmbHMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zENThr3befUc" title="Percentage of shares outstanding">5% of our then-outstanding Class A common stock.</td></tr></table> Messrs. Horvat and Djunic, GlobalTI Tech Investment GmbH, and Marktflagge GmbH continue to be significant stockholders of the Company. On November 1, 2023, the Company issued 5,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231101__20231101__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zhTmJuPTi8We" title="Number of shares issued, value">500,000). On November 20, 2023, the Company issued an additional 5,000,000 shares of Series B common stock to each of Ingenious Investment AG and Mr. Horvat for a purchase price of $0.10 per share (representing an aggregate purchase price of $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20231120__20231120__us-gaap--StatementClassOfStockAxis__custom--SeriesBCommonStockMember_zacrtYgR65Vi" title="Number of shares issued, value">500,000). On December 14, 2024, the Company established a subsidiary in Israel named GL AI Ltd. On September 5, 2025, the Company established a subsidiary in Romania named GLOBAL AI RO Ltd. On January 24, 2025, Ingenious Investment AG sold <span id="xdx_909_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_ze89MZ6Ua7c2" title="Sale of stock">25,938,932 shares of Class A common stock and <span id="xdx_90D_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240124__20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zuPal9bo5tgf" title="Sale of stock">5,000,000 shares of Class B common stock to Mr. Horvat. As a result of this transaction, Mr. Horvat held <span id="xdx_901_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zPSrv4WXhKzl" title="Shares outstanding">42,327,864 shares of Class A common stock, representing approximately <span id="xdx_90C_ecustom--PercentageOfOutstandingSharesOfCommonStock_iI_dp_uPure_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_zCzfUWsJkytj" title="Percentage of outstanding shares of common stock">53% of our total outstanding shares of Class A common stock. In addition, following this transaction, Mr. Horvat held (and, as of the date of this filing, continued to hold) <span id="xdx_909_eus-gaap--SharesOutstanding_iI_c20240124__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember__srt--TitleOfIndividualAxis__custom--MrHorvatMember_z5jRCgiosvbc" title="Shares outstanding">40,000,000 shares of our Class B common stock. Each share of Class B common stock has 50 votes per share and is convertible into one share of Class A common stock at the option of the holder. Accordingly, following the closing of this transaction, as a result of Mr. Horvat’s Class B common stock ownership, Mr. Horvat, acting alone, was able to control all matters requiring stockholder approval, including the election of directors and approval of mergers and other significant corporate transactions. The Company is engaged in the development and commercialization of an enterprise-grade agentic artificial intelligence (“AI”) platform (the “Agentic AI Platform”) and a suite of related agentic AI products. The Agentic AI Platform is designed to enable enterprises to discover, deploy, govern, measure, and continuously improve agentic AI-driven business operations across a broad range of industries, including regulated sectors such as banking, financial services, insurance, healthcare, and life sciences. In parallel with its internal product development and organic growth, the Company has implemented a strategic mergers and acquisitions (“M&A”) program (the “M&A Program”), focused on identifying, acquiring, integrating, and further developing AI-based technology companies and assets. The Company’s M&A Program is concentrated on companies operating in agentic AI and adjacent AI technologies serving enterprises, institutions, and industries. The Company believes that its combined strategy of organic product development and growth, together with strategic acquisitions through its M&A Program, will enable it to accelerate growth, broaden its addressable market, deepen its competitive position in the agentic AI sector, and create long-term value for its stockholders. There can be no assurance, however, that the Company will identify suitable acquisition targets, complete any contemplated acquisitions on favorable terms, or at all, or successfully integrate acquired businesses. The Company’s stock is quoted on the OTCQB tier of the OTC Markets under the symbol “GLAI.”

99777864

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500000

25938932

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42327864

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40000000

Each share of Class B common stock has 50 votes per share and is convertible into one share of Class A common stock at the option of the holder.

Principles of Consolidation and Basis of Presentation The consolidated financial statements include the accounts of Global AI Inc. and its wholly owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation.

Basis of Presentation The interim unaudited condensed consolidated financial statements included herein have been prepared by the Company, pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). In the opinion of the Company’s management, all adjustments (consisting of normal recurring adjustments and reclassifications and non-recurring adjustments) necessary to present fairly the results of operations and cash flows for the six months ended June 30, 2026, and the financial position as of June 30, 2026, have been made. The results of operations for such interim periods are not necessarily indicative of the operating results to be expected for the full year. Certain information and disclosures normally included in the notes to the annual financial statements have been condensed or omitted from these interim condensed financial statements. Accordingly, these unaudited interim condensed consolidated financial statements should be read in conjunction with the Audited Financial Statements and Notes thereto as of and for the year ended December 31, 2025, included in our Report on Form 10-K as filed with the SEC on May 28, 2026.

Use of Estimates The financial statements are prepared in accordance with Accounting Principles Generally Accepted in the United States (“GAAP”). These accounting principles require the Company to make certain estimates, judgments and assumptions. The Company believes that the estimates, judgments and assumptions upon which it relies are reasonable based upon information available at the time that these estimates, judgments and assumptions are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the financial statements as well as the reported amounts of revenues and expenses during the periods presented. The financial statements would be affected to the extent there are material differences between these estimates and actual results. In many cases, the accounting treatment of a particular transaction is specifically dictated by GAAP and does not require management’s judgment in its application. There are also areas in which management’s judgment in selecting any available alternative would not produce a materially different result. Significant estimates include the capitalization or research and development costs and related amortization period, stock-based compensation, and the valuation allowance on deferred tax assets.

<p id="xdx_843_eus-gaap--ResearchDevelopmentAndComputerSoftwarePolicyTextBlock_zV9vERQ4y4m1" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Research and Development Costs The Company capitalizes costs in accordance with the FASB’s Accounting Standards Codification (“ASC”) 985-20 “Software – Costs of Software To Be Sold, Leased, or Marketed.” Beginning January 1, 2025, as technological feasibility had been established, all internal software development costs are capitalized until the product is available for general release to customers. Judgment is required in determining when technological feasibility of a product is established. Management has determined that technological feasibility for its software products is reached after all high-risk development issues have been resolved through coding and testing. Generally, this occurs shortly before the commencement of product sales. The amortization of these costs is included in operating expenses over the estimated life of the products, which the Company has determined to be three years. The Company evaluates the capitalized research and development costs once a year to determine if any impairment has occurred. The Company determined that there was no impairment to the value of the capitalized research and development costs as of June 30, 2026.

Segment Information ASC 280, “Segment Reporting” establishes standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. Operating segments are identified as components of an enterprise for which separate discrete financial information is available for evaluation by the Company’s chief operating decision maker (“CODM”) and relied upon when making decisions regarding resource allocation and assessing performance. When evaluating the Company’s financial performance, the CODM reviews total revenues, total expenses, and expenses by functional classification, using this information to make decisions on a company-wide basis. The Company currently operates in one reportable segment pertaining to customer services. The CODM for the Company is the Chief Executive Officer (the “CEO”). The Company’s CEO reviews operating results on an aggregate basis and manages the Company’s operations as a whole for the purpose of evaluating financial performance and allocating resources. Accordingly, the Company has determined that it has a single reportable and operating segment structure. The CEO uses aggregate net loss to allocate resources in the annual budgeting and forecasting process and also uses that measure as a basis for evaluating financial performance regularly by comparing actual results with established budgets and forecasts. The measure of segment assets is reported on the balance sheets as total assets. Segment revenues and expenses are identical to that disclosed in the accompanying statement of operations.

Related Party Transactions The Company follows ASC 850, “Related Party Disclosures” for the identification of related parties and disclosure of related party transactions. See Note 4 for details of related party transactions.

Share–based compensation The Company applies ASC 718-10, “Share- Based Payment,” which requires the measurement and recognition of compensation expenses for all share-based payment awards made to employees and directors including employee stock options under the Company’s stock plans and equity awards issued to non-employees based on estimated fair values. ASC 718-10 requires companies to estimate the fair value of equity-based option awards on the date of grant using an option-pricing model. The fair value of the award is recognized as an expense on a straight-line basis over the requisite service periods in the Company’s statement of operations. The fair value of an option award is estimated on the date of grant using the Black–Scholes option valuation model. The Black–Scholes option valuation model requires the development of assumptions that are inputs into the model. These assumptions are the expected stock volatility, the risk–free interest rate, the expected life of the option, the dividend yield on the underlying stock and the expected forfeiture rate. Since the Company does not have sufficient historical data regarding its volatility of its common stock, the expected volatility used is based on volatility of similar publicly listed companies in comparable industries. Risk–free interest rates are calculated based on continuously compounded risk–free rates for the appropriate term. Determining the appropriate fair value model and calculating the fair value of equity–based payment awards require the input of the subjective assumptions described above. The assumptions used in calculating the fair value of equity–based payment awards represent management’s best estimates, which involve inherent uncertainties and the application of management’s judgment.

Basic and Diluted Net Income (Loss) per Share of Common Stock The Company computes net income (loss) per share of common stock in accordance with Accounting Standards Codification (“ASC”) Topic 260, Earnings Per Share. Basic net income (loss) per share is computed by dividing the net income (loss) by the weighted average number of common stock outstanding during the period. Diluted net income (loss) per share of common stock is computed by dividing the net income (loss) by the weighted average number of shares of common stock outstanding for the period and, if diluted, potential common stock outstanding during the period. Potentially dilutive securities consist of the incremental shares of common stock issuable upon exercise of common stock equivalents such as stock options and convertible debt instruments. Potentially dilutive securities are excluded from the computation if their effect is anti-dilutive. Although the Company issued employee stock options during the three months ended June 30, 2026, they have not reached the first vesting cliff and therefore are not exercisable as of the balance sheet date. There were no potentially dilutive securities outstanding at June 30, 2026, or December 31, 2025.

<p id="xdx_845_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zFgatHVdZF2f" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Recently Issued Accounting Pronouncements The Company evaluates the impact of newly issued accounting pronouncements by the Financial Accounting Standards Board (“FASB”) and other standard-setting bodies on an ongoing basis, and adopts those that are applicable as of their effective dates. In December 2023, the FASB issued ASU 2023-09-Income Taxes (Topic 740): Improvements to Income Tax Disclosures (ASU 2023-09), which is intended to enhance the transparency and decision usefulness of income tax disclosures, primarily by amending disclosure requirements for the effective tax rate reconciliation and income taxes paid. ASU 2023-09 should be applied on a prospective basis, and retrospective application is permitted. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. Early adoption is permitted. The Company has adopted this guidance with no impact on its disclosures. In 2024, the FASB issued guidance, ASU 2024-03, which requires the disaggregated disclosure of certain costs and expenses on an interim and annual basis. The new standard is effective for annual periods beginning after December 15, 2026 and interim periods beginning after December 15, 2027 and can be applied prospectively with the option for retrospective application to all prior periods presented in the financial statements, with early adoption permitted. The Company is currently evaluating the potential impact of adopting this new guidance on its consolidated financial statements and related disclosures.

<p id="xdx_842_eus-gaap--PriorPeriodReclassificationAdjustmentDescription_zBjM8aRxslEd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Reclassification Certain prior year balances have been reclassified to conform to current period presentation.

<p id="xdx_80F_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z51rna9J27V7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 2 - Going Concern The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. For the six months ended June 30, 2026, the Company incurred a net loss of $1,594,508 and used $362,850 of cash in operating activities. As of June 30, 2026, the Company had negative working capital of $7,553,968 and a stockholders’ deficit of $3,395,391. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for a period of one year from the date these financial statements are issued. Management is actively seeking investor funding and pursuing strategic alternatives, including a potential merger or combination with another operating company, to improve liquidity and financial position. On July 9, 2026, the Company issued <span id="xdx_906_eus-gaap--SharesIssued_iI_c20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--KSYCapitalInvestmentsIncMember_z2WiK9PfUe1" title="Shares issued">250,000 shares of Class A common stock to KSY Capital Investments, Inc. at a purchase price of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--KSYCapitalInvestmentsIncMember_zrWC9KFh69Hk" title="Shares issued, per share">2.00 per share, for aggregate proceeds to the Company of $<span id="xdx_903_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260709__20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--KSYCapitalInvestmentsIncMember_z7MpApbgbFJ7" title="Proceeds from issuance shares">500,000, pursuant to a subscription agreement (see Note 7). However, there is no assurance that such funding will be obtained or that any transaction will be completed successfully. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

-1594508

-362850

7553968

-3395391

250000

2.00

500000

Note 3 – Capitalized research and development costs, net Beginning January 1, 2025, as technological feasibility had been established, all internal software development costs are capitalized until the product is available for general release to customers. These costs are amortized over the estimated life of the products, which the Company has determined to be three years. Capitalized research and development costs, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zWM7BXdvoO4j" style="text-align: right" title="Balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; padding-bottom: 1pt">Additions</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zROtP9qfsXjb" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Additions">3,664,957</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zTWiqbNRUgv2" style="font-weight: bold; text-align: right" title="Balance">3,664,957</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zu1SCE8Nj3xd" style="text-align: right" title="Additions">449,961</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AmortizationOfIntangibleAssets_iN_di_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_z4dOnnjECPZ8" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(305,413</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zfjMV4wswTw7" style="text-align: right" title="Balance">3,809,505</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20260401__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zYOLXG9vWGoe" style="text-align: right" title="Additions">595,610</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AmortizationOfIntangibleAssets_iN_di_c20260401__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zVY9fvXpaBBi" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(342,910</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20260401__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zKQA3gK3Z5He" style="font-weight: bold; text-align: right" title="Balance">4,062,206</td><td style="font-weight: bold; text-align: left"> </td></tr> </table> The Company had recorded amortization of Capitalized project costs in the amount of $342,910 and $648,323 for the three and six months ended June 30, 2026. There was no amortization recorded during the corresponding periods in 2025.

Capitalized research and development costs, net <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Balance at January 1, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zWM7BXdvoO4j" style="text-align: right" title="Balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 80%; padding-bottom: 1pt">Additions</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zROtP9qfsXjb" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Additions">3,664,957</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at December 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20250101__20251231__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zTWiqbNRUgv2" style="font-weight: bold; text-align: right" title="Balance">3,664,957</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zu1SCE8Nj3xd" style="text-align: right" title="Additions">449,961</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98F_eus-gaap--AmortizationOfIntangibleAssets_iN_di_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_z4dOnnjECPZ8" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(305,413</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance at March 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20260101__20260331__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zfjMV4wswTw7" style="text-align: right" title="Balance">3,809,505</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--FinitelivedIntangibleAssetsAcquired1_c20260401__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zYOLXG9vWGoe" style="text-align: right" title="Additions">595,610</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AmortizationOfIntangibleAssets_iN_di_c20260401__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zVY9fvXpaBBi" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(342,910</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance at June 30, 2026</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_c20260401__20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareInDevelopmentMember_zKQA3gK3Z5He" style="font-weight: bold; text-align: right" title="Balance">4,062,206</td><td style="font-weight: bold; text-align: left"> </td></tr> </table>

3664957

449961

305413

3809505

595610

342910

4062206

342910

648323

<p id="xdx_803_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_ztHW1tCELHn9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 4 – Related Party Transactions As of June 30, 2026, and December 31, 2025, the Company had an outstanding balance of $6,330,008 and $4,909,270, respectively, due to funds received from a related party and amounts paid directly by the related party to subcontractors and other service providers of the Company. These advance payables carry no interest and do not have a maturity date. The cash proceeds from these advances were used for operating purposes. The Company recorded director fees in the amount of $17,287 and $41,345 for the three months and six months ended June 30, 2026, respectively, which are included in professional fees in the unaudited condensed consolidated statements of operations. The Company recorded director fees in the amount of $11,746 and $28,045 for the three months and six months ended June 30, 2025, respectively, which are included in professional fees in the unaudited condensed consolidated statements of operations. The Company received services from a director in the amount of $<span id="xdx_902_eus-gaap--GeneralAndAdministrativeExpense_c20260401__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zilujgdXQF0f" title="General and administrative expense">34,177 and $<span id="xdx_90E_eus-gaap--GeneralAndAdministrativeExpense_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_ziamhPof1TFj" title="General and administrative expense">71,356 during the three and six months ended June 30, 2026, respectively, which are included in general and administrative expenses in the unaudited condensed consolidated statements of operations. The Company received services from a director in the amount of $<span id="xdx_906_eus-gaap--GeneralAndAdministrativeExpense_c20250401__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_znZ5F5exGZ3i" title="General and administrative expense">49,136 and $<span id="xdx_90E_eus-gaap--GeneralAndAdministrativeExpense_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--DirectorMember_zDAWQ8sXW5Dd" title="General and administrative expense">132,421 during the three and six months ended June 30, 2025, respectively, which are included in general and administrative expenses in the unaudited condensed consolidated statements of operations.

6330008

4909270

17287

41345

11746

28045

34177

71356

49136

132421

Note 5 – Stockholders’ Deficit As of June 30, 2026 and December 31, 2025, the Company had 280,000,000 authorized shares of common stock, consisting of (i) 240,000,000 shares of Class A common stock, $0.001 par value per share, and (ii) 40,000,000 shares of Class B common stock, $0.001 par value per share. The holders of Class A common stock and Class B common stock vote together as a single class on all matters, including the election of directors. Class A Common Stock As of June 30, 2026, and December 31, 2025, the Company had 114,898,024 of Class A common stock issued and outstanding. Each share of Class A common stock has one vote per share. Class B Common Stock As of June 30, 2026, and December 31, 2025, the Company had 40,000,000 shares of Class B common stock issued and outstanding. Each share of Class B common stock has 50 votes per share. Shares issued in offering On January 28, 2025, the Company entered into securities purchase agreements with an investor, pursuant to which the Company agreed to sell and issue an aggregate of <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250128__20250128__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_zGY09ioqezUd" title="Number of shares issued">550,000 shares of Class A common stock at a purchase price of $<span id="xdx_90A_eus-gaap--SharePrice_iI_c20250128__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_zwatrncOe2rl" title="Share price">2.00 per share for aggregate proceeds to the Company of $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20250128__20250128__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementsMember_z9KsdVpSdgue" title="Gross proceeds">1,100,000. Global Equity Incentive Plan (2026) On January 30, 2026, the Board and the Company’s majority stockholder approved the Global Equity Incentive Plan (2026) (the “Equity Plan”). The Equity Plan provides for the grant of equity-based awards to employees, directors and other service providers of the Company and its affiliates. A total of <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized_iI_c20260130__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--PlanNameAxis__custom--GlobalEquityIncentivePlanTwentyTwentySixMember_zsM7LzVBePN9" title="Number of share reserved">15,000,000 shares of the Company’s Class A common stock has been reserved for issuance under the Equity Plan. On April 6, 2026, the Company granted an aggregate of 1,450,000 options to purchase shares of Class A common stock to certain consultants as compensation for services rendered. The options have a 10-year term and an exercise price of $0.5491 per share. The options vest <span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightsPercentage_pid_dp_c20270407__20270407__srt--StatementScenarioAxis__srt--ScenarioForecastMember_zKnKnDzvk7Ad" title="Option vesting percentage">25% on April 7, 2027, with the remaining 75% vesting on a quarterly basis thereafter at a rate of <span id="xdx_909_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardAwardVestingRightPercentageApplicableQuarter_pid_dp_c20260406__20260406_z9NO8vsbBLHl" title="Applicable quarter percentage">6.25% per quarter, in each case subject to the optionee continuing to be a service provider on the relevant vesting date. The aggregate fair value of $412,426 was calculated using the Black-Scholes pricing model with the following assumptions: (i) expected life of 7 years, (ii) volatility of 46.11%, (iii) risk free rate of 4.16% (iv) dividend rate of zero, (v) stock price of $0.5491, and (vi) exercise price of $0.5491. The Company recorded stock-based compensation expense of $23,888 for each of the three and six months ended June 30, 2026. As of June 30, 2026, unrecognized compensation cost related to unvested options was $388,538, which the Company expects to recognize over a weighted average period of <span id="xdx_900_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1_dtY_c20260630__20260630_zIszNRh0adm2" title="Weighted average recognition period">3.77 years. None of the options were exercisable as of June 30, 2026.

280000000

240000000

0.001

40000000

0.001

The holders of Class A common stock and Class B common stock vote together as a single class on all matters, including the election of directors.

114898024

Each share of Class A common stock has one vote per share.

40000000

Each share of Class B common stock has 50 votes per share.

550000

2.00

1100000

15000000

1450000

P10Y

0.5491

0.25

0.75

0.0625

412426

P7Y

0.4611

0.0416

0.5491

23888

388538

P3Y9M7D

<p id="xdx_804_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z4wTPZqLiBb9" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify">Note 6 – Commitments and Contingencies From time to time, the Company may be involved in asserted claims arising out of our operations in the normal course of business. As of June 30, 2026, and December 31, 2025, there were no pending or threatened lawsuits that could reasonably be expected to have a material effect on the Company’s results of operations.

Note 7 – Subsequent Events The Company has evaluated subsequent events through August 13, 2026, the date the financial statements were available to be issued. Based on this evaluation, except as set forth below, no events have occurred that require disclosure or adjustment to the financial statements as of and for the period ended June 30, 2026. Shares Issued in Offering On July 9, 2026, the Company issued <span id="xdx_906_eus-gaap--SharesIssued_iI_c20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--KSYCapitalInvestmentsIncMember_zNDp2aSYq6e2" title="Shares issued">250,000 shares of Class A common stock to KSY Capital Investments, Inc. at a purchase price of $<span id="xdx_90B_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--KSYCapitalInvestmentsIncMember_zz5InmYSXVDf" title="Shares issued, per share">2.00 per share, for aggregate proceeds to the Company of $<span id="xdx_903_eus-gaap--ProceedsFromIssuanceOfCommonStock_c20260709__20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--KSYCapitalInvestmentsIncMember_zqdLypkTdML3" title="Proceeds from issuance shares">500,000, pursuant to a subscription agreement. Following this issuance, the Company had <span id="xdx_90B_eus-gaap--CommonStockSharesIssued_iI_c20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zgWuojGM55gf" title="Common stock shares issued"><span id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_c20260709__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zbBwqpdoE9M2" title="Common stock shares outstanding">115,148,024 shares of Class A common stock issued and outstanding.

250000

2.00

500000

115148024

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