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Note 1 - Nature of operations Corporate Structure Overview Mentor Capital, Inc. (“Mentor” or “the Company”), reincorporated under the laws of the State of Delaware in September 2015. The entity was originally founded as an investment partnership in Silicon Valley, California, by the current CEO in 1985 and subsequently incorporated under the laws of the State of California on July 29, 1994. On September 12, 1996, the Company’s offering statement was qualified pursuant to Regulation A of the Securities Act, and the Company began to trade its shares publicly. On August 21, 1998, the Company filed for voluntary reorganization, and on January 11, 2000, the Company emerged from Chapter 11 reorganization. The Company relocated to San Diego, California, and contracted to provide financial assistance and investment in small businesses. On May 22, 2015, a corporation named Mentor Capital, Inc. (“Mentor Delaware”) was incorporated under the laws of the State of Delaware. A shareholder-approved merger between Mentor and Mentor Delaware was approved by the California and Delaware Secretaries of State and became effective September 24, 2015, thereby establishing Mentor as a Delaware corporation. In September 2020, Mentor relocated its corporate office from San Diego, California, to Plano, Texas. The Company’s common stock trades publicly under the trading symbol OTCQB: MNTR. The Company’s current target industry focus includes the classic energy sectors of oil, gas, coal, uranium, and related ventures. Additionally, the Company has residual investments in legal dispute resolution services, collecting on an annuity-like financing, and the collection of a judgment that it intends to continue to pursue. Mentor’s <span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260630__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--MentorIPLLCMember_z72tDZj78cP1" title="Equity method investment, ownership percentage">100% owned subsidiaries, Mentor IP, LLC (“MCIP”), Mentor Partner I, LLC, (“Partner I”), Mentor Partner II, LLC (“Partner II”), and TWG, LLC (“TWG”), are headquartered in Plano, Texas. MCIP held patent and licensing rights which were divested in October 2023. No capitalized assets related to MCIP are recognized on the consolidated financial statements at June 30, 2026 and 2025. On August 27, 2021, the Company and Mentor Partner I entered into a Settlement Agreement and Mutual Release with G FarmaLabs Limited, its affiliated entities, and guarantors (“G Farma Settlors”) to resolve and settle all outstanding claims on an unpaid finance lease receivable and notes receivable of balances of $<span id="xdx_90B_eus-gaap--FinanceLeaseLiabilityNoncurrent_iI_c20210827__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementAndMutualReleaseMember_zZjLb5v6ppF1" title="Finance lease, liability, noncurrent">803,399 and $<span id="xdx_909_ecustom--NotesReceivableRelatedParty_iI_c20210827__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementAndMutualReleaseMember_zuG6N6DKchml" title="Notes receivable, related party">1,045,051, respectively, plus accrued interest (“Settlement Agreement”). As of October 2022, the G Farma Settlors failed to make payments and failed to cure each default pursuant to the Settlement Agreement. On July 11, 2023, Mentor and Partner I were awarded a judgment against the G Farma Settlors I in the amount of $<span id="xdx_902_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_c20230711__20230711__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember_zLqDltzKt2z1" title="Litigation settlement, amount awarded from other party">2,539,597. The judgment also accrues post-judgment interest at the rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pid_dp_uPure_c20230711__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember_zL72g5ulMFf" title="Debt instrument, interest rate, effective percentage">10% from July 11, 2023, until such time as the judgment is paid in full. The Company has retained the reserve on collections of the unpaid lease receivable balance due to the long history of uncertain payments from G Farma. Payments from G Farma will be recognized in Other Income as they are received. We will continue to pursue collection from the G Farma Settlors over time. No recovery payments have been received as of June 30, 2026 and 2025. The $<span id="xdx_904_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember_zduqadQDoevj" title="Litigation settlement, amount awarded from other party">2,539,597 judgment and interest receivable of $<span id="xdx_90C_eus-gaap--LitigationSettlementInterest_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember_z1EOn7bblqkg" title="Litigation settlement interest">754,921 for the six months ended June 30, 2026 is fully reserved pending the outcome of the Company’s collection process. See Notes 4, 7, and 16. The Company holds investments in NeuCourt, Inc. (“NeuCourt”) at cost totaling $104,431. The investment is comprised of (i) <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zCXlL1LS4K16" title="Warrants held for investment">105,130 warrants, held at cost at $<span id="xdx_901_eus-gaap--InvestmentOwnedAtCost_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zJF0xE371qZ8" title="Investment cost">675, (ii) 500,000 shares, held at cost at $10,000, and (iii) a Simple Agreement for Future Equity (“SAFE”) held at cost at $<span id="xdx_901_eus-gaap--InvestmentOwnedAtCost_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zesex4NvcMHe" title="Investment cost">93,756. At June 30, 2026 Mentor’s <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zHNO0f6Nwnxa" title="Shares of common stock">500,000 shares of NeuCourt common stock, represent approximately <span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPercentageOfOutstandingStockMaximum_pid_dp_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zwMH1VmYvDSb" title="Issued and outstanding common stock percentage">6.13% of NeuCourt’s issued and outstanding common stock. In 2023, the Company initially signaled a substantial return to its energy roots, starting with a tracking investment in New York Stock Exchange energy companies in the oil and gas, coal, and uranium industries. In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for a total consideration of $1,369,899. The royalty interests entitle the Company to receive a proportional share of revenues generated from the production of hydrocarbons from the underlying property, without incurring any operating or production costs. See Note 7. The Company also maintains gold investment and short-term treasury exchange-traded funds for the purpose of facilitating investment into the Company to support potential future energy acquisitions and to collect low-risk interest to offset inflation, respectively. See Note 9. The Company continually works to identify potential acquisitions and investments. While evaluating whether an acquisition may be in the best interests of the Company and its shareholders, no transaction will be announced until that transaction is certain.

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1369899

Note 2 - Summary of significant accounting policies Revision of previously issued financial statements (unaudited) During the preparation of the Company’s consolidated financial statements for the year ended December 31, 2025, management identified an error (i.e. valuing gold at fair market value, rather than cost) related to the valuation method used for its investment position in gold that affected certain previously issued interim unaudited financial statements included in the Company’s quarterly reports on Form 10-Q for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025. The error did not affect any previously issued audited annual financial statements because the Company did not hold an investment position in gold prior to March 17, 2025. The Company evaluated the materiality of the error in accordance with the guidance in ASC 250, “Accounting Changes and Error Corrections,” and Staff Accounting Bulletin No. 99, “Materiality,” and concluded that the impacts were not material, individually or in the aggregate, to our previously issued Consolidated Financial Statements for any of the prior quarters in which they occurred for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025, but that correcting the error in the current period would be material to our results of operations for fiscal year 2025 if it was not corrected. Accordingly, the Company has corrected the error by revising the prior period financial information. The correction of this error had no impact on previously reported audited annual results, and therefore, the Company did not amend its previously filed audited annual reports on Form 10-K. See Note 20 to the consolidated financial statements and the Company’s Annual Report for the period ended December 31, 2025 on Form 10-K as filed with the Securities and Exchange Commission on April 15, 2026 for further information related to the Company’s investment position in gold. Condensed consolidated financial statements The unaudited condensed consolidated financial statements of the Company for the six month period ended June 30, 2026 and 2025 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2025 was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2025 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on April 15, 2026. These financial statements should be read in conjunction with that report. Basis of presentation The accompanying consolidated financial statements and related notes include the activity of subsidiaries in which a controlling financial interest is owned. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Significant intercompany balances and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform with the current period presentation. As shown in the accompanying financial statements, the Company has a significant accumulated deficit of ($9,976,885) as of June 30, 2026. Although the Company had previously recorded significant profit on the sale of its former majority-owned subsidiary, negative cash flows from operations persist due to the Company’s continued investments and operations. In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one-hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for total consideration of $1,369,899. The royalty interests entitle the Company to receive a proportional share of revenues generated from the future production of hydrocarbons from the underlying properties, without incurring any operating or production costs in the future. See Note 7. Ongoing capital formation The Company will endeavor to raise additional capital to fund its acquisitions from both related and unrelated parties to generate increasing growth and revenues. The Company has 4,250,000 Series D warrants outstanding, and the Company has reset the exercise price to $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesDWarrantsMember_zZBL6dQQdwX8" title="Exercise price of warrants">0.02 per share, which is below the current market price. The Company may reverse split the stock to raise the stock price to a level further above the warrant exercise price. The warrants are specifically not affected and do not split with the shares in the event of a reverse split. These consolidated financial statements do not include any adjustments that might result from repricing the outstanding warrants. Management’s plans include increasing revenues through acquisition, investment, and organic growth. Management anticipates funding new activities by raising additional capital through the sale of equity securities and debt. Impact related to endemic factors Our future financial condition may be materially and adversely impacted as a result of the ongoing worldwide economic, political, and military situations, economic sanctions, the impact of money printing, inflation, interest rate fluctuations, fluctuations in gold prices, tax increases, tariff increases, fluctuations in exchange rates, challenges in raising capital, supply chain disruptions, recession, climate regulation, cybersecurity risks associated international criminal actors, the misuse of agentic AI, data breaches associated with outside negligent actors, criminals, and data brokers who may sell our information on the dark web or the negligent misuse of our confidential information by outside vendors without our knowledge or consent who we may contract with who may have negligently mishandled our confidential information, evolving and sophisticated cyber-attacks and other attempts to gain access to our information technology systems, increased risk to oil and energy markets, market conditions that could impact the price of gold, the monetization of gold, potential banking or currency crises, asset confiscation, theft, geopolitical conflicts, the war in Ukraine, the conflicts in the Middle East, market disruptions associated with the U.S. standoff with Iran and uncertainties regarding closure of the Strait of Hormuz that may affect national security and our investments, the potential of future U.S. confrontation with Venezuela, and other potential international conflicts, reoccurring election-related changes in the U.S. federal government’s administration, future weakness in the credit markets, increased rates of default and bankruptcy, political change, and significant liquidity problems for the financial services industry may impact our financial condition in a number of ways. For example, our current or potential customers, or the current or potential customers of our partners or affiliates, may delay or decrease spending with us, may not pay us, or may delay paying us for previously purchased products and services. Also, we, or our partners or affiliates, may have difficulties in securing additional financing. The risk of money printing, inflation, interest rate increases, tax increases, recession, high energy prices, and supply-demand imbalances is expected to continue in 2026. We anticipate that current cash and associated resources, without new inflows, would be sufficient for us to execute our business plan for three years after the date these financial statements are issued. The ultimate impact of endemic factors on our business, results of operations, financial condition, and cash flows are dependent on future developments, which are uncertain and cannot be predicted at this time. Segment reporting The Company has determined that there are currently two reportable segments: 1) the Company’s energy segment and 2) the Company’s historic residual operations segment. The Company also maintains a gold investment and short-term treasury exchange-traded funds for the purpose of facilitating investment into the Company to support potential future energy acquisitions and to collect low-risk interest to offset inflation, respectively. Use of estimates The preparation of our condensed consolidated financial statements in conformity with GAAP requires management to make estimates, assumptions, and judgments that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of our consolidated financial statements, and the reported amount of revenues and expenses during the reporting period. Significant estimates relied upon in preparing these consolidated financial statements include revenue recognition, accounts and notes receivable reserves, expected future cash flows used to evaluate the recoverability of long-lived assets, estimated fair values of long-lived assets used to record impairment charges related to investments, goodwill, intangible assets, amortization periods, accrued expenses, and recoverability of the Company’s net deferred tax assets and any related valuation allowance. Although the Company regularly assesses these estimates, actual results could differ materially from these estimates. Changes in estimates are recorded in the period in which they become known. Acquisitions and divestitures are not announced until certain. The Company bases its estimates on historical experience and various other assumptions that it believes to be reasonable under the circumstances. Actual results may differ from management’s estimates if past experience or other assumptions do not turn out to lead to substantially accurate predictions. Recent Accounting Standards From time to time, the Financial Standards Accounting Board (“FASB”) or other standards-setting bodies issue new accounting pronouncements. Updates to the FASB Accounting Standard Codifications (“ASCs”) are communicated through the issuance of an Accounting Standards Update (“ASU”). Unless otherwise discussed, we believe that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on our consolidated financial statements upon adoption. Income Taxes: Improvements to Income Tax Disclosures - In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topics 740): Improvements to Income Tax Disclosures,” updates ASC 740 to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. We adopted ASU 2023-09 in fiscal year 2025. Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures: Disaggregation of Income Statement Expenses - In November 2024, the FASB issued ASU 2024-03 “Income Statement: Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40)” which adds ASC 220-40 to expand disclosure requirements related to entity expenses. Upon adoption, entities will be required to disclose a disaggregation of certain expense categories included within the expense captions on the face of the income statement within the notes to the financial statements. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The ASU will be adopted by the Company upon the ASU effective date. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements. Interim Reporting: Narrow-Scope Improvements - In December 2025, the FASB issued ASU 2025-11 “Interim Reporting (Topic 270)” to improve the navigability of required interim disclosures and clarify when such guidance is applicable. ASU 2025-11 provides additional guidance on the disclosures required in interim reporting periods and adds a principle to Topic 270 requiring entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for fiscal years beginning after December 15, 2027, and interim periods within fiscal years beginning after December 15, 2028. Early adoption is permitted. The ASU will be adopted by the Company upon the ASU effective date. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements. Codification Improvements - In December 2025, the FASB issued ASU 2025-12 “Codification Improvements,” which includes updates to thirty-three Codification entries across a broad range of Topics, arising from technical corrections, unintended application of the Codification, clarifications, and other minor improvements. ASU 2025-12 is effective for fiscal years beginning after December 15, 2026, and for interim reporting periods within those annual periods. Early adoption is permitted. The ASU will be adopted by the Company upon the ASU effective date. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements. There were no accounting pronouncements issued during the six months ended June 30, 2026 that are expected to have a material impact on the Company’s condensed consolidated financial statements. Concentrations of cash The Company maintains its cash and cash equivalents in money market and bank deposit accounts, which at times may exceed federally insured Federal Deposit Insurance Corporation limits. The Company has not experienced any losses in such accounts, nor does the Company believe it is exposed to any significant credit risk on cash and cash equivalents. The Company will continue to monitor its accounts and the banking sector for potential financial institution risk. Cash and cash equivalents The Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents. The Company had no short-term debt securities as of June 30, 2026 and December 31, 2025. Accounts receivable Accounts receivable consist of trade accounts arising in the normal course of business and are classified as current assets and carried at original invoice amounts less an estimate for doubtful receivables based on historical losses as a percent of revenue in conjunction with a review of outstanding balances on a quarterly basis. The estimate of allowance for doubtful accounts is based on the Company’s bad debt experience, market conditions, and aging of accounts receivable, among other factors. If the financial condition of the Company’s customers deteriorates, resulting in the customer’s inability to pay the Company’s receivables as they come due, additional allowances for doubtful accounts will be required. At June 30, 2026 and December 31, 2025, the Company had no allowance for doubtful normal course receivables. The guidance under ASC Topic 326, “Financial Instruments - Credit Losses,” impacts the impairment model for certain financial assets by requiring a current expected credit loss (“CECL”) methodology to estimate expected credit losses over the entire life of the financial asset. Under the guidance, the Company has the ability to determine that there are no expected credit losses in certain circumstances based on the credit quality of the customer. The allowance for credit losses is based on the Company’s expectation of the collectability of the financial instruments carried at amortized costs, including arrangement fees and other receivables, using the CECL framework. The Company’s expectation is that the credit risk associated with receivables may be applicable to a client with which it may conduct business who is unable to fulfill its contractual obligation. In such instance, management would monitor the credit risk of clients. Currently, there is not a foreseeable expectation of an event or change that could result in the arrangement fee receivables being unpaid based on individual facts and circumstances. The Company considers factors such as historical experience, credit quality, age of balances, and current and future economic conditions that may affect the Company’s expectation of the collectability in determining the allowance for credit losses if such an arrangement became applicable. Based on the Company’s evaluation of expected credit losses (considering counterparties, collection history, timing of payments, and other relevant factors), expected losses are insignificant, and no allowance is recorded. Investments in securities at fair value Investment in securities consists of debt and equity securities reported at fair value. Under ASU 2016-01, “Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities,” the Company elected to report changes in the fair value of equity investment in realized investment gains (losses), net. Fair value measurements The Company adopted ASC 820, “Fair Value Measurement,” which defines fair value as the exchange price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. The Fair Value Measurements and Disclosure Topic establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels. These three general valuation techniques that may be used to measure fair value are as follows: Market approach (Level 1) – which uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources. Cost approach (Level 2) – which is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and the Income approach (Level 3) – which uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (including present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate, to a single current value. The carrying amounts of cash, accounts receivable, prepaid expenses and other current assets, accounts payable, customer deposits, and other accrued liabilities approximate their fair value due to the short-term nature of these instruments. The fair value of available-for-sale investment securities is based on quoted market prices in active markets. The fair value of the investment in account receivable is based on the net present value of calculated interest and principal payments. The carrying value approximates fair value as interest rates charged are comparable to market rates for similar investments. Former investments in futures contracts The Company entered into a limited number of investments in futures contracts between April 27, 2026 and May 26, 2026 on a test basis which are now fully settled. The Company recognized a realized aggregate gain of $116 offset by ($185) trading fees, resulting in a ($69) net loss for the quarter ended June 30, 2026. Non-settled investments in futures contracts are disclosed in accordance with ASC 815, “Derivatives and Hedging,” which would have required the Company to account for active futures contracts or derivatives as fair value hedges by which the Company would assess risks associated with its current futures trading contracts, determine the fair value by a determined consistent and established assessment method, and then offset changes in the fair value of an existing firm commitment in its futures contracts before sale by matching asset and liability risks to offset changes in fair value by such consistent and established assessment method to recognize gains and losses on the futures contracts and hedged items immediately in current earnings. The Company had no active futures contracts as of June 30, 2026, or in prior reporting periods, and it has no plans to enter into futures contracts in subsequent reporting periods. Investment in gold at cost The Company holds gold bullion as part of its investment strategy initially to preserve capital and hedge against inflationary risks. The Company’s investment strategy has shifted towards commodity investment as an integrated part of its portfolio involving gold bullion, gold bullion-backed securities, and investment in gold commodities. Gold bullion is classified as an indefinite-lived nonfinancial asset and is accounted for under a cost model. Gold bullion is initially recorded at acquisition cost and subsequently measured at the lower of cost or net realizable value. The Company evaluates the carrying value of gold bullion for impairment on a periodic basis and recognizes losses when the market value declines below cost. Any such impairment losses are recognized in earnings and are not reversed for subsequent recoveries in value. Fair value measurements, when performed for impairment testing, are determined in accordance with ASC 820 “Fair Value Measurement.” Realized gains or losses are recognized in earnings upon sale of the gold bullion and are measured as the difference between the proceeds received and the carrying amount of the asset. Long term investments The Company’s investments in entities where it is a minority owner and does not have the ability to exercise significant influence are recorded at fair value if readily determinable. If the fair market value is not readily determinable, the investment is recorded under the cost method. Under this method, the Company’s share of the earnings or losses of such investee company is not included in the Company’s financial statements. The Company reviews the carrying value of its long-term investments for impairment each reporting period. Investments in debt securities At June 30, 2026 and December 31, 2025, the Company held no investments in debt securities. The Company’s former investment in debt securities consisted of two convertible notes receivable from NeuCourt, Inc. On July 15, 2022, all principal and accrued interest on the notes were converted into a Simple Agreement for Future Equity (“SAFE”). At June 30, 2026 and December 31, 2025, the SAFE Purchase Amount was $93,756. See Note 6. Investment in account receivable, net of discount The Company’s investments in accounts receivable are stated at face value, net of unamortized purchase discount. The discount is amortized to interest income over the term of the exchange agreement. In the fourth quarter of 2020, we were notified that due to the effect of COVID-19 on the estimated receivable, we may not receive the 2020 installment payment or the full 2021 installment payment. Due to a reduction in expected collections, the collectability of our investment in account receivable was impaired by $116,430 on February 15, 2022 and the terms of the investment were modified, resulting in an additional loss of $41,930. On January 10, 2023, the Company received the 2023 annual installment payment of $117,000. Three additional $117,000 annual installment payments were due in early 2024, 2025, and 2026. The 2024 and 2025 annual installment payments have not been received. On June 11, 2024, the receivable was fully impaired due to a history of uncertain payments. The Company’s recognition of an impairment loss due to the uncertainty of collection does not diminish its contractual rights to collect the full amounts due pursuant to the contract. The Company intends to continue to pursue the payment of the amounts owed by available legal means. The Company was notified by the originating third-party payor of the $1,287,000 account receivable that the Company purchased from the former payee that, in or about December 2025 the third-party payor intended to deposit a $180,000 payment with the Superior Court of California, County of Fresno, in an interpleader action through which Mentor and the former payee could resolve ownership of the $180,000. The Company has obtained legal counsel in Fresno, and it is currently pursuing the $180,000 in an interpleader action. See Note 3. <p id="xdx_84F_ecustom--CreditQualityOfNotesReceivableAndFinanceLeasesReceivableAndCreditLossReservePolicyTextBlock_zDyIR10dfk5h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Credit quality of notes receivable and finance leases receivable, and credit loss reserve Our notes receivable and finance leases receivable are limited in number and they are fully impaired. Our management was able to analyze estimated credit loss reserves based on a detailed analysis of each receivable as opposed to using portfolio-based metrics. Our management did not use a system of assigning internal risk ratings to each of these receivables. Rather, each note receivable and finance lease receivable was analyzed quarterly and categorized as either performing or non-performing based on certain factors, including, but not limited to, financial results, satisfying scheduled payments, and compliance with financial covenants. Our notes receivable and finance lease receivables were categorized as non-performing when the borrower experienced financial difficulty and failed to make scheduled payments. Although the Company has received a judgment related to our collections on the notes receivable and finance leases receivable, the notes receivable and finance leases receivable are fully impaired, and the judgment is fully reserved due to the uncertainty of collection. Property and equipment Property and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the declining balance method over the estimated useful lives of various classes of property. The estimated lives of the property and equipment are generally as follows: computer equipment, <span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_z0QivGr99bZ4" title="Property and equipment, useful life">3 years to <span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zVgRku5oFPR3" title="Property and equipment, useful life">5 years; furniture and equipment, <span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zDbuv417jMZ1" title="Property and equipment, useful life">7 years; and vehicles and trailers, <span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember__srt--RangeAxis__srt--MinimumMember_zUt14JPtb5Cj" title="Property and equipment, useful life">4 years to <span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember__srt--RangeAxis__srt--MaximumMember_zZQi2CFnqqXc" title="Property and equipment, useful life">5 years. Depreciation is included in selling, general, and administrative costs in the consolidated income statements. Expenditures for major renewals and improvements are capitalized, while minor replacements, maintenance, and repairs, which do not extend the asset lives, are charged to operations as incurred. Upon sale or disposition, the cost and related accumulated depreciation are removed from the accounts, and any gain or loss is included in operations. The Company continually monitors events and changes in circumstances that could indicate that the carrying balances of its property and equipment may not be recoverable in accordance with the provisions of ASC 360, “Property, Plant, and Equipment.” When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. See Note 5. Intangible assets In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for a total consideration of $1,369,899. The Company’s ownership in various non-operating royalty interests that result in a future economic benefit in the form of royalty payments following production are classified as intangible assets in accordance with ASC 350, “Intangibles – Goodwill and Other.” The Company determined that the royalty interests have an estimated useful life of ten years, which is not uncommon in the oil and gas industry. Our royalty interests are amortized on a straight-line basis over an estimated useful life of ten years. Undiscounted cash flows are used for the recoverability test. Discounted cash flows are used to determine fair value if impairment is triggered. The Company’s royalty interests are analyzed in comparison to net present value calculated by using a 10% discount rate ceiling for impairment at least annually or if events or changes in circumstances indicate the asset may be significantly impaired. No indicators of impairment were identified at June 30, 2026. See Note 8. The Company reviews intangible assets subject to amortization quarterly to determine if any adverse conditions exist or if a change in circumstances has occurred that would indicate impairment or a change in the remaining useful life. Conditions that may indicate impairment include, but are not limited to, a significant adverse change in legal factors or business climate that could affect the value of an asset, or an adverse action or assessment by a regulator. If an impairment indicator exists, we test the intangible asset for recoverability. For purposes of the recoverability test, we group our amortizable intangible assets with other assets and liabilities at the lowest level of identifiable cash flows if the intangible asset does not generate cash flows independent of other assets and liabilities. If the carrying value of the intangible asset (asset group) exceeds the undiscounted cash flows expected to result from the use and eventual disposition of the intangible asset (asset group), the Company will write the carrying value down to the fair value in the period identified. Revenue recognition Revenue is recognized net of allowances for returns and any taxes collected from customers, which are subsequently remitted to government authorities. The guidance under ASC Topic 326, “Financial Instruments - Credit Losses,” impacts the impairment model for certain financial assets by requiring a current expected credit loss (“CECL”) methodology to estimate expected credit losses over the entire life of the financial asset. Under the guidance, the Company has the ability to determine that there are no expected credit losses in certain circumstances based on the credit quality of the customer. The allowance for credit losses is based on the Company’s expectation of the collectability of the financial instruments carried at amortized costs, including arrangement fees and other receivables, using the CECL framework. The Company’s expectation is that the credit risk associated with receivables may be applicable to a client with which it may conduct business who is unable to fulfill its contractual obligation. In such instance, management would monitor the credit risk of clients. Currently, there is not a foreseeable expectation of an event or change that could result in the arrangement fee receivables being unpaid based on individual facts and circumstances. The Company considers factors such as historical experience, credit quality, age of balances, and current and future economic conditions that may affect the Company’s expectation of the collectability in determining the allowance for credit losses if such an arrangement became applicable. Based on the Company’s evaluation of expected credit losses (considering counterparties, collection history, timing of payments, and other relevant factors), expected losses are insignificant, and no allowance is recorded. In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for total consideration of $1,369,899. The royalty interests entitle the Company to receive a proportional share of revenues generated from the production of hydrocarbons from the underlying property, without incurring any operating or production costs. Working interest owners operating the wells will participate in and bear the costs of operation and development. Accrued royalty income is estimated and recognized in the month it is produced. The difference between accrued royalty income and the amount received is adjusted when royalty payments are paid. Therefore, our royalty income accruals are subject to revision. The performance or lack of performance of third-party producers who send royalty payments to the Company, weather conditions, the accuracy of historical check stub and well volume data from the energy professionals upon which our estimates rely, production levels and actual volumes, and prices of oil and natural gas sales may materially impact our royalty income receivable amounts. The Company monitors changes in market conditions, commodity prices, production volumes, and other factors that may materially impact the recoverability of our royalty interests. The Company has the right to receive royalty interest payments once production has occurred, at which point payment is unconditional. The Company’s receipt of royalty interest payments is not attached to any performance obligation that the Company must perform, such as the delivery of goods or services in order to receive payment from a customer. Therefore, the Company’s ownership of royalty interests is not a contractual asset or liability under ASC 606, “Revenue from Contracts with Customers.” Basic and diluted income (loss) per common share We compute net income (loss) per share in accordance with ASC 260, “Earnings Per Share.” Under the provisions of ASC 260, basic net income or loss per share includes no dilution and is computed by dividing the net income or loss available to common stockholders for the period by the weighted average number of shares of Common Stock outstanding during the period. Diluted net income or loss per share takes into consideration shares of Common Stock outstanding (computed under basic net income or loss per share) and potentially dilutive securities that are not anti-dilutive. Outstanding warrants that did not affect the computation of the dilutive weighted average number of shares outstanding, as their effect would be anti-dilutive, were approximately 4,250,000 and 4,250,000 as of June 30, 2026, and December 31, 2025, respectively. There were no potentially dilutive shares outstanding at June 30, 2026 and December 31, 2025.

Revision of previously issued financial statements (unaudited) During the preparation of the Company’s consolidated financial statements for the year ended December 31, 2025, management identified an error (i.e. valuing gold at fair market value, rather than cost) related to the valuation method used for its investment position in gold that affected certain previously issued interim unaudited financial statements included in the Company’s quarterly reports on Form 10-Q for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025. The error did not affect any previously issued audited annual financial statements because the Company did not hold an investment position in gold prior to March 17, 2025. The Company evaluated the materiality of the error in accordance with the guidance in ASC 250, “Accounting Changes and Error Corrections,” and Staff Accounting Bulletin No. 99, “Materiality,” and concluded that the impacts were not material, individually or in the aggregate, to our previously issued Consolidated Financial Statements for any of the prior quarters in which they occurred for the periods ended March 31, 2025, June 30, 2025 and September 30, 2025, but that correcting the error in the current period would be material to our results of operations for fiscal year 2025 if it was not corrected. Accordingly, the Company has corrected the error by revising the prior period financial information. The correction of this error had no impact on previously reported audited annual results, and therefore, the Company did not amend its previously filed audited annual reports on Form 10-K. See Note 20 to the consolidated financial statements and the Company’s Annual Report for the period ended December 31, 2025 on Form 10-K as filed with the Securities and Exchange Commission on April 15, 2026 for further information related to the Company’s investment position in gold.

Condensed consolidated financial statements The unaudited condensed consolidated financial statements of the Company for the six month period ended June 30, 2026 and 2025 have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and pursuant to the requirements for reporting on Form 10-Q and Regulation S-K. Accordingly, they do not include all the information and footnotes required by accounting principles generally accepted in the United States of America for complete financial statements. However, such information reflects all adjustments (consisting solely of normal recurring adjustments), which are, in the opinion of management, necessary for the fair presentation of the financial position and the results of operations. Results shown for interim periods are not necessarily indicative of the results to be obtained for a full fiscal year. The balance sheet information as of December 31, 2025 was derived from the audited financial statements included in the Company’s financial statements as of and for the year ended December 31, 2025 included in the Company’s Annual Report on Form 10-K filed with the Securities and Exchange Commission (the “SEC”) on April 15, 2026. These financial statements should be read in conjunction with that report.

Basis of presentation The accompanying consolidated financial statements and related notes include the activity of subsidiaries in which a controlling financial interest is owned. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). Significant intercompany balances and transactions have been eliminated in consolidation. Certain prior period amounts have been reclassified to conform with the current period presentation. As shown in the accompanying financial statements, the Company has a significant accumulated deficit of ($9,976,885) as of June 30, 2026. Although the Company had previously recorded significant profit on the sale of its former majority-owned subsidiary, negative cash flows from operations persist due to the Company’s continued investments and operations. In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one-hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for total consideration of $1,369,899. The royalty interests entitle the Company to receive a proportional share of revenues generated from the future production of hydrocarbons from the underlying properties, without incurring any operating or production costs in the future. See Note 7.

-9976885

1369899

Ongoing capital formation The Company will endeavor to raise additional capital to fund its acquisitions from both related and unrelated parties to generate increasing growth and revenues. The Company has 4,250,000 Series D warrants outstanding, and the Company has reset the exercise price to $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesDWarrantsMember_zZBL6dQQdwX8" title="Exercise price of warrants">0.02 per share, which is below the current market price. The Company may reverse split the stock to raise the stock price to a level further above the warrant exercise price. The warrants are specifically not affected and do not split with the shares in the event of a reverse split. These consolidated financial statements do not include any adjustments that might result from repricing the outstanding warrants. Management’s plans include increasing revenues through acquisition, investment, and organic growth. Management anticipates funding new activities by raising additional capital through the sale of equity securities and debt.

4250000

0.02

Impact related to endemic factors Our future financial condition may be materially and adversely impacted as a result of the ongoing worldwide economic, political, and military situations, economic sanctions, the impact of money printing, inflation, interest rate fluctuations, fluctuations in gold prices, tax increases, tariff increases, fluctuations in exchange rates, challenges in raising capital, supply chain disruptions, recession, climate regulation, cybersecurity risks associated international criminal actors, the misuse of agentic AI, data breaches associated with outside negligent actors, criminals, and data brokers who may sell our information on the dark web or the negligent misuse of our confidential information by outside vendors without our knowledge or consent who we may contract with who may have negligently mishandled our confidential information, evolving and sophisticated cyber-attacks and other attempts to gain access to our information technology systems, increased risk to oil and energy markets, market conditions that could impact the price of gold, the monetization of gold, potential banking or currency crises, asset confiscation, theft, geopolitical conflicts, the war in Ukraine, the conflicts in the Middle East, market disruptions associated with the U.S. standoff with Iran and uncertainties regarding closure of the Strait of Hormuz that may affect national security and our investments, the potential of future U.S. confrontation with Venezuela, and other potential international conflicts, reoccurring election-related changes in the U.S. federal government’s administration, future weakness in the credit markets, increased rates of default and bankruptcy, political change, and significant liquidity problems for the financial services industry may impact our financial condition in a number of ways. For example, our current or potential customers, or the current or potential customers of our partners or affiliates, may delay or decrease spending with us, may not pay us, or may delay paying us for previously purchased products and services. Also, we, or our partners or affiliates, may have difficulties in securing additional financing. The risk of money printing, inflation, interest rate increases, tax increases, recession, high energy prices, and supply-demand imbalances is expected to continue in 2026. We anticipate that current cash and associated resources, without new inflows, would be sufficient for us to execute our business plan for three years after the date these financial statements are issued. The ultimate impact of endemic factors on our business, results of operations, financial condition, and cash flows are dependent on future developments, which are uncertain and cannot be predicted at this time.

Segment reporting The Company has determined that there are currently two reportable segments: 1) the Company’s energy segment and 2) the Company’s historic residual operations segment. The Company also maintains a gold investment and short-term treasury exchange-traded funds for the purpose of facilitating investment into the Company to support potential future energy acquisitions and to collect low-risk interest to offset inflation, respectively.

Use of estimates The preparation of our condensed consolidated financial statements in conformity with GAAP requires management to make estimates, assumptions, and judgments that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of our consolidated financial statements, and the reported amount of revenues and expenses during the reporting period. Significant estimates relied upon in preparing these consolidated financial statements include revenue recognition, accounts and notes receivable reserves, expected future cash flows used to evaluate the recoverability of long-lived assets, estimated fair values of long-lived assets used to record impairment charges related to investments, goodwill, intangible assets, amortization periods, accrued expenses, and recoverability of the Company’s net deferred tax assets and any related valuation allowance. Although the Company regularly assesses these estimates, actual results could differ materially from these estimates. Changes in estimates are recorded in the period in which they become known. Acquisitions and divestitures are not announced until certain. The Company bases its estimates on historical experience and various other assumptions that it believes to be reasonable under the circumstances. Actual results may differ from management’s estimates if past experience or other assumptions do not turn out to lead to substantially accurate predictions.

Recent Accounting Standards From time to time, the Financial Standards Accounting Board (“FASB”) or other standards-setting bodies issue new accounting pronouncements. Updates to the FASB Accounting Standard Codifications (“ASCs”) are communicated through the issuance of an Accounting Standards Update (“ASU”). Unless otherwise discussed, we believe that the impact of recently issued guidance, whether adopted or to be adopted in the future, is not expected to have a material impact on our consolidated financial statements upon adoption. Income Taxes: Improvements to Income Tax Disclosures - In December 2023, the FASB issued ASU 2023-09, “Income Taxes (Topics 740): Improvements to Income Tax Disclosures,” updates ASC 740 to expand the disclosure requirements for income taxes, specifically related to the rate reconciliation and income taxes paid. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. We adopted ASU 2023-09 in fiscal year 2025. Income Statement - Reporting Comprehensive Income - Expense Disaggregation Disclosures: Disaggregation of Income Statement Expenses - In November 2024, the FASB issued ASU 2024-03 “Income Statement: Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40)” which adds ASC 220-40 to expand disclosure requirements related to entity expenses. Upon adoption, entities will be required to disclose a disaggregation of certain expense categories included within the expense captions on the face of the income statement within the notes to the financial statements. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The ASU will be adopted by the Company upon the ASU effective date. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements. Interim Reporting: Narrow-Scope Improvements - In December 2025, the FASB issued ASU 2025-11 “Interim Reporting (Topic 270)” to improve the navigability of required interim disclosures and clarify when such guidance is applicable. ASU 2025-11 provides additional guidance on the disclosures required in interim reporting periods and adds a principle to Topic 270 requiring entities to disclose events since the end of the last annual reporting period that have a material impact on the entity. ASU 2025-11 is effective for fiscal years beginning after December 15, 2027, and interim periods within fiscal years beginning after December 15, 2028. Early adoption is permitted. The ASU will be adopted by the Company upon the ASU effective date. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements. Codification Improvements - In December 2025, the FASB issued ASU 2025-12 “Codification Improvements,” which includes updates to thirty-three Codification entries across a broad range of Topics, arising from technical corrections, unintended application of the Codification, clarifications, and other minor improvements. ASU 2025-12 is effective for fiscal years beginning after December 15, 2026, and for interim reporting periods within those annual periods. Early adoption is permitted. The ASU will be adopted by the Company upon the ASU effective date. The adoption of this ASU is not expected to have a material impact on the Company’s consolidated financial statements. There were no accounting pronouncements issued during the six months ended June 30, 2026 that are expected to have a material impact on the Company’s condensed consolidated financial statements.

Concentrations of cash The Company maintains its cash and cash equivalents in money market and bank deposit accounts, which at times may exceed federally insured Federal Deposit Insurance Corporation limits. The Company has not experienced any losses in such accounts, nor does the Company believe it is exposed to any significant credit risk on cash and cash equivalents. The Company will continue to monitor its accounts and the banking sector for potential financial institution risk.

Cash and cash equivalents The Company considers all short-term debt securities purchased with a maturity of three months or less to be cash equivalents. The Company had no short-term debt securities as of June 30, 2026 and December 31, 2025.

Accounts receivable Accounts receivable consist of trade accounts arising in the normal course of business and are classified as current assets and carried at original invoice amounts less an estimate for doubtful receivables based on historical losses as a percent of revenue in conjunction with a review of outstanding balances on a quarterly basis. The estimate of allowance for doubtful accounts is based on the Company’s bad debt experience, market conditions, and aging of accounts receivable, among other factors. If the financial condition of the Company’s customers deteriorates, resulting in the customer’s inability to pay the Company’s receivables as they come due, additional allowances for doubtful accounts will be required. At June 30, 2026 and December 31, 2025, the Company had no allowance for doubtful normal course receivables. The guidance under ASC Topic 326, “Financial Instruments - Credit Losses,” impacts the impairment model for certain financial assets by requiring a current expected credit loss (“CECL”) methodology to estimate expected credit losses over the entire life of the financial asset. Under the guidance, the Company has the ability to determine that there are no expected credit losses in certain circumstances based on the credit quality of the customer. The allowance for credit losses is based on the Company’s expectation of the collectability of the financial instruments carried at amortized costs, including arrangement fees and other receivables, using the CECL framework. The Company’s expectation is that the credit risk associated with receivables may be applicable to a client with which it may conduct business who is unable to fulfill its contractual obligation. In such instance, management would monitor the credit risk of clients. Currently, there is not a foreseeable expectation of an event or change that could result in the arrangement fee receivables being unpaid based on individual facts and circumstances. The Company considers factors such as historical experience, credit quality, age of balances, and current and future economic conditions that may affect the Company’s expectation of the collectability in determining the allowance for credit losses if such an arrangement became applicable. Based on the Company’s evaluation of expected credit losses (considering counterparties, collection history, timing of payments, and other relevant factors), expected losses are insignificant, and no allowance is recorded.

Investments in securities at fair value Investment in securities consists of debt and equity securities reported at fair value. Under ASU 2016-01, “Financial Instruments - Overall: Recognition and Measurement of Financial Assets and Financial Liabilities,” the Company elected to report changes in the fair value of equity investment in realized investment gains (losses), net.

Fair value measurements The Company adopted ASC 820, “Fair Value Measurement,” which defines fair value as the exchange price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The valuation techniques maximize the use of observable inputs and minimize the use of unobservable inputs. The Fair Value Measurements and Disclosure Topic establishes a fair value hierarchy, which prioritizes the valuation inputs into three broad levels. These three general valuation techniques that may be used to measure fair value are as follows: Market approach (Level 1) – which uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. Prices may be indicated by pricing guides, sale transactions, market trades, or other sources. Cost approach (Level 2) – which is based on the amount that currently would be required to replace the service capacity of an asset (replacement cost); and the Income approach (Level 3) – which uses valuation techniques to convert future amounts to a single present amount based on current market expectations about the future amounts (including present value techniques, and option-pricing models). Net present value is an income approach where a stream of expected cash flows is discounted at an appropriate market interest rate, to a single current value. The carrying amounts of cash, accounts receivable, prepaid expenses and other current assets, accounts payable, customer deposits, and other accrued liabilities approximate their fair value due to the short-term nature of these instruments. The fair value of available-for-sale investment securities is based on quoted market prices in active markets. The fair value of the investment in account receivable is based on the net present value of calculated interest and principal payments. The carrying value approximates fair value as interest rates charged are comparable to market rates for similar investments.

Former investments in futures contracts The Company entered into a limited number of investments in futures contracts between April 27, 2026 and May 26, 2026 on a test basis which are now fully settled. The Company recognized a realized aggregate gain of $116 offset by ($185) trading fees, resulting in a ($69) net loss for the quarter ended June 30, 2026. Non-settled investments in futures contracts are disclosed in accordance with ASC 815, “Derivatives and Hedging,” which would have required the Company to account for active futures contracts or derivatives as fair value hedges by which the Company would assess risks associated with its current futures trading contracts, determine the fair value by a determined consistent and established assessment method, and then offset changes in the fair value of an existing firm commitment in its futures contracts before sale by matching asset and liability risks to offset changes in fair value by such consistent and established assessment method to recognize gains and losses on the futures contracts and hedged items immediately in current earnings. The Company had no active futures contracts as of June 30, 2026, or in prior reporting periods, and it has no plans to enter into futures contracts in subsequent reporting periods.

116

185

-69

Investment in gold at cost The Company holds gold bullion as part of its investment strategy initially to preserve capital and hedge against inflationary risks. The Company’s investment strategy has shifted towards commodity investment as an integrated part of its portfolio involving gold bullion, gold bullion-backed securities, and investment in gold commodities. Gold bullion is classified as an indefinite-lived nonfinancial asset and is accounted for under a cost model. Gold bullion is initially recorded at acquisition cost and subsequently measured at the lower of cost or net realizable value. The Company evaluates the carrying value of gold bullion for impairment on a periodic basis and recognizes losses when the market value declines below cost. Any such impairment losses are recognized in earnings and are not reversed for subsequent recoveries in value. Fair value measurements, when performed for impairment testing, are determined in accordance with ASC 820 “Fair Value Measurement.” Realized gains or losses are recognized in earnings upon sale of the gold bullion and are measured as the difference between the proceeds received and the carrying amount of the asset. Long term investments The Company’s investments in entities where it is a minority owner and does not have the ability to exercise significant influence are recorded at fair value if readily determinable. If the fair market value is not readily determinable, the investment is recorded under the cost method. Under this method, the Company’s share of the earnings or losses of such investee company is not included in the Company’s financial statements. The Company reviews the carrying value of its long-term investments for impairment each reporting period. Investments in debt securities At June 30, 2026 and December 31, 2025, the Company held no investments in debt securities. The Company’s former investment in debt securities consisted of two convertible notes receivable from NeuCourt, Inc. On July 15, 2022, all principal and accrued interest on the notes were converted into a Simple Agreement for Future Equity (“SAFE”). At June 30, 2026 and December 31, 2025, the SAFE Purchase Amount was $93,756. See Note 6. 93756 93756

Investment in account receivable, net of discount The Company’s investments in accounts receivable are stated at face value, net of unamortized purchase discount. The discount is amortized to interest income over the term of the exchange agreement. In the fourth quarter of 2020, we were notified that due to the effect of COVID-19 on the estimated receivable, we may not receive the 2020 installment payment or the full 2021 installment payment. Due to a reduction in expected collections, the collectability of our investment in account receivable was impaired by $116,430 on February 15, 2022 and the terms of the investment were modified, resulting in an additional loss of $41,930. On January 10, 2023, the Company received the 2023 annual installment payment of $117,000. Three additional $117,000 annual installment payments were due in early 2024, 2025, and 2026. The 2024 and 2025 annual installment payments have not been received. On June 11, 2024, the receivable was fully impaired due to a history of uncertain payments. The Company’s recognition of an impairment loss due to the uncertainty of collection does not diminish its contractual rights to collect the full amounts due pursuant to the contract. The Company intends to continue to pursue the payment of the amounts owed by available legal means. The Company was notified by the originating third-party payor of the $1,287,000 account receivable that the Company purchased from the former payee that, in or about December 2025 the third-party payor intended to deposit a $180,000 payment with the Superior Court of California, County of Fresno, in an interpleader action through which Mentor and the former payee could resolve ownership of the $180,000. The Company has obtained legal counsel in Fresno, and it is currently pursuing the $180,000 in an interpleader action. See Note 3.

116430

41930

117000

1287000

180000

<p id="xdx_84F_ecustom--CreditQualityOfNotesReceivableAndFinanceLeasesReceivableAndCreditLossReservePolicyTextBlock_zDyIR10dfk5h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Credit quality of notes receivable and finance leases receivable, and credit loss reserve Our notes receivable and finance leases receivable are limited in number and they are fully impaired. Our management was able to analyze estimated credit loss reserves based on a detailed analysis of each receivable as opposed to using portfolio-based metrics. Our management did not use a system of assigning internal risk ratings to each of these receivables. Rather, each note receivable and finance lease receivable was analyzed quarterly and categorized as either performing or non-performing based on certain factors, including, but not limited to, financial results, satisfying scheduled payments, and compliance with financial covenants. Our notes receivable and finance lease receivables were categorized as non-performing when the borrower experienced financial difficulty and failed to make scheduled payments. Although the Company has received a judgment related to our collections on the notes receivable and finance leases receivable, the notes receivable and finance leases receivable are fully impaired, and the judgment is fully reserved due to the uncertainty of collection.

Property and equipment Property and equipment are recorded at cost less accumulated depreciation. Depreciation is computed using the declining balance method over the estimated useful lives of various classes of property. The estimated lives of the property and equipment are generally as follows: computer equipment, <span id="xdx_90E_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MinimumMember_z0QivGr99bZ4" title="Property and equipment, useful life">3 years to <span id="xdx_908_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember__srt--RangeAxis__srt--MaximumMember_zVgRku5oFPR3" title="Property and equipment, useful life">5 years; furniture and equipment, <span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zDbuv417jMZ1" title="Property and equipment, useful life">7 years; and vehicles and trailers, <span id="xdx_900_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember__srt--RangeAxis__srt--MinimumMember_zUt14JPtb5Cj" title="Property and equipment, useful life">4 years to <span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentUsefulLife_iI_dtY_c20260630__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--VehiclesMember__srt--RangeAxis__srt--MaximumMember_zZQi2CFnqqXc" title="Property and equipment, useful life">5 years. Depreciation is included in selling, general, and administrative costs in the consolidated income statements. Expenditures for major renewals and improvements are capitalized, while minor replacements, maintenance, and repairs, which do not extend the asset lives, are charged to operations as incurred. Upon sale or disposition, the cost and related accumulated depreciation are removed from the accounts, and any gain or loss is included in operations. The Company continually monitors events and changes in circumstances that could indicate that the carrying balances of its property and equipment may not be recoverable in accordance with the provisions of ASC 360, “Property, Plant, and Equipment.” When such events or changes in circumstances are present, the Company assesses the recoverability of long-lived assets by determining whether the carrying value of such assets will be recovered through undiscounted expected future cash flows. If the total of the future cash flows is less than the carrying amount of those assets, the Company recognizes an impairment loss based on the excess of the carrying amount over the fair value of the assets. See Note 5.

P3Y

P5Y

P7Y

P4Y

P5Y

Intangible assets In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for a total consideration of $1,369,899. The Company’s ownership in various non-operating royalty interests that result in a future economic benefit in the form of royalty payments following production are classified as intangible assets in accordance with ASC 350, “Intangibles – Goodwill and Other.” The Company determined that the royalty interests have an estimated useful life of ten years, which is not uncommon in the oil and gas industry. Our royalty interests are amortized on a straight-line basis over an estimated useful life of ten years. Undiscounted cash flows are used for the recoverability test. Discounted cash flows are used to determine fair value if impairment is triggered. The Company’s royalty interests are analyzed in comparison to net present value calculated by using a 10% discount rate ceiling for impairment at least annually or if events or changes in circumstances indicate the asset may be significantly impaired. No indicators of impairment were identified at June 30, 2026. See Note 8. The Company reviews intangible assets subject to amortization quarterly to determine if any adverse conditions exist or if a change in circumstances has occurred that would indicate impairment or a change in the remaining useful life. Conditions that may indicate impairment include, but are not limited to, a significant adverse change in legal factors or business climate that could affect the value of an asset, or an adverse action or assessment by a regulator. If an impairment indicator exists, we test the intangible asset for recoverability. For purposes of the recoverability test, we group our amortizable intangible assets with other assets and liabilities at the lowest level of identifiable cash flows if the intangible asset does not generate cash flows independent of other assets and liabilities. If the carrying value of the intangible asset (asset group) exceeds the undiscounted cash flows expected to result from the use and eventual disposition of the intangible asset (asset group), the Company will write the carrying value down to the fair value in the period identified.

1369899

Revenue recognition Revenue is recognized net of allowances for returns and any taxes collected from customers, which are subsequently remitted to government authorities. The guidance under ASC Topic 326, “Financial Instruments - Credit Losses,” impacts the impairment model for certain financial assets by requiring a current expected credit loss (“CECL”) methodology to estimate expected credit losses over the entire life of the financial asset. Under the guidance, the Company has the ability to determine that there are no expected credit losses in certain circumstances based on the credit quality of the customer. The allowance for credit losses is based on the Company’s expectation of the collectability of the financial instruments carried at amortized costs, including arrangement fees and other receivables, using the CECL framework. The Company’s expectation is that the credit risk associated with receivables may be applicable to a client with which it may conduct business who is unable to fulfill its contractual obligation. In such instance, management would monitor the credit risk of clients. Currently, there is not a foreseeable expectation of an event or change that could result in the arrangement fee receivables being unpaid based on individual facts and circumstances. The Company considers factors such as historical experience, credit quality, age of balances, and current and future economic conditions that may affect the Company’s expectation of the collectability in determining the allowance for credit losses if such an arrangement became applicable. Based on the Company’s evaluation of expected credit losses (considering counterparties, collection history, timing of payments, and other relevant factors), expected losses are insignificant, and no allowance is recorded. In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for total consideration of $1,369,899. The royalty interests entitle the Company to receive a proportional share of revenues generated from the production of hydrocarbons from the underlying property, without incurring any operating or production costs. Working interest owners operating the wells will participate in and bear the costs of operation and development. Accrued royalty income is estimated and recognized in the month it is produced. The difference between accrued royalty income and the amount received is adjusted when royalty payments are paid. Therefore, our royalty income accruals are subject to revision. The performance or lack of performance of third-party producers who send royalty payments to the Company, weather conditions, the accuracy of historical check stub and well volume data from the energy professionals upon which our estimates rely, production levels and actual volumes, and prices of oil and natural gas sales may materially impact our royalty income receivable amounts. The Company monitors changes in market conditions, commodity prices, production volumes, and other factors that may materially impact the recoverability of our royalty interests. The Company has the right to receive royalty interest payments once production has occurred, at which point payment is unconditional. The Company’s receipt of royalty interest payments is not attached to any performance obligation that the Company must perform, such as the delivery of goods or services in order to receive payment from a customer. Therefore, the Company’s ownership of royalty interests is not a contractual asset or liability under ASC 606, “Revenue from Contracts with Customers.”

1369899

Basic and diluted income (loss) per common share We compute net income (loss) per share in accordance with ASC 260, “Earnings Per Share.” Under the provisions of ASC 260, basic net income or loss per share includes no dilution and is computed by dividing the net income or loss available to common stockholders for the period by the weighted average number of shares of Common Stock outstanding during the period. Diluted net income or loss per share takes into consideration shares of Common Stock outstanding (computed under basic net income or loss per share) and potentially dilutive securities that are not anti-dilutive. Outstanding warrants that did not affect the computation of the dilutive weighted average number of shares outstanding, as their effect would be anti-dilutive, were approximately 4,250,000 and 4,250,000 as of June 30, 2026, and December 31, 2025, respectively. There were no potentially dilutive shares outstanding at June 30, 2026 and December 31, 2025.

4250000

Note 3 – Investment in account receivable On April 10, 2015, the Company entered into an exchange agreement whereby the Company received an investment in an account receivable with annual installment payments of $<span id="xdx_90A_eus-gaap--PaymentsToAcquireNotesReceivable_c20150410__20150410__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_zjBt3Dvcl7j8" title="Account receivable with annual installment payments">117,000 for <span id="xdx_90F_ecustom--InvestmentInAccountReceivableTerm_dtY_c20150410__20150410__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_zBgcu3tX21aj" title="Annual installment receivable, term">11 years through 2026, totaling $1,287,000 in exchange for 757,059 shares of Mentor Common Stock obtained through the exercise of <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20150410__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesDWarrantsMember_zL5j5pj4mual" title="Warrants issued">757,059 Series D warrants at $<span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20150410__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesDWarrantsMember_zKfbLOUDwLa1" title="Warrants price per share">1.60 per share plus a $<span id="xdx_901_ecustom--WarrantRedemptionPrice_iI_pid_c20150410__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesDWarrantsMember_zjxwwncVrS5l" title="Warrants redemption price">0.10 per warrant redemption price. The Company valued the transaction based on the market value of Company common shares exchanged in the transaction, resulting in a 17.87% discount from the face value of the account receivable or net present value of $0.78 per share, the then current share price closing. The discount is being amortized monthly to interest over the <span id="xdx_909_ecustom--InvestmentInAccountReceivableTerm_dtY_c20260101__20260630__us-gaap--TypeOfArrangementAxis__custom--ExchangeAgreementMember_zdEgorWDuGai" title="Annual installment receivable, term">11-year term of the agreement. In the fourth quarter of 2020, we were notified that due to the effect of COVID-19, we might not receive the 2020 installment or the full 2021 installment. Based on management’s collection estimates, we recorded an investment loss of ($139,148) on the investment in account receivable at December 31, 2020. In 2021, the Company re-evaluated estimated collections and recorded an investment gain of $22,718. Subsequently, on February 15, 2022, the terms of the investment were modified, resulting in an additional loss of ($41,930). The loss of ($41,930) and gain of $22,718 were reflected in Other Income on the consolidated income statement for the years ended December 31, 2022 and 2021, respectively. On January 10, 2023, the Company received the 2023 annual installment payment of $117,000. Three additional $117,000 annual installment payments were due in early 2024, 2025, and 2026. The 2024 and 2025 annual installment payments have not been received. At June 11, 2024, the receivable was fully impaired due to a history of uncertain payments. The investment in account receivable consists of the following at June 30, 2026 and December 31, 2025: Schedule of receivables with imputed interest <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_zlsS92QXTkql" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zyg5csOybcEk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--InvestmentInAccountReceivableFaceValue_iI_pp0p0_maIIARzwaI_z9IXXvBvJOL7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Face value*</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">287,200</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: 16%; text-align: right">287,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--InvestmentInAccountReceivableImpairment_iI_pp0p0_maIIARzwaI_zTXjfgZdsHyc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Impairment</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">(250,208</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">(250,208</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--InvestmentInAccountReceivable_iTI_pp0p0_mtIIARzwaI_maIIARNzLO3_z7hKUlFTFaO7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,992</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,992</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InvestmentInAccountReceivableUnamortizedDiscount_iNI_pp0p0_di_msIIARNzLO3_zGl4466A5bvd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Unamortized discount</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">(36,992</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">(36,992</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--InvestmentInAccountReceivableNet_iTI_pp0p0_mtIIARNzLO3_maIIARNzda2_zHXju09AVLk4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net balance</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 id="xdx_408_ecustom--InvestmentInAccountReceivableNoncurrent_iTI_pp0p0_mtIIARNzda2_z6b5YUIGl5Tk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse; margin-left: 0.75in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Coincident with the June 11, 2024 impairment, accounts receivable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY2VpdmFibGVzIHdpdGggaW1wdXRlZCBpbnRlcmVzdCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--ImpairmentsOfAccountsReceivable_c20240611__20240611_zbvKCViB2hpj" title="Impairments of accounts receivable">2,300 were reclassed and concurrently impaired. Prior to the full impairment, the Company reduced the face value of its investment in account receivable by an additional $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY2VpdmFibGVzIHdpdGggaW1wdXRlZCBpbnRlcmVzdCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--InvestmentInAccountsReceivableFaceValue_iI_c20260630_zqM5G8ILDE74" title="Face value of investment in account receivable">100 per month for five receivable payment installments.</td></tr> </table> On June 11, 2024, our investment in account receivable was impaired by $250,208. The $250,208 impairment consisted of the Company’s estimate of the reduction of $287,200 purchased receivable offset by a ($36,992) purchased receivable discount. The Company’s recognition of an impairment loss due to the uncertainty of collection does not diminish its contractual rights to collect the full amounts due pursuant to the contract. The Company was notified by the originating third-party payor of the $1,287,000 account receivable that the Company purchased from the former payee that, in or about December 2025 the third-party payor intended to deposit a $180,000 payment with the Superior Court of California, County of Fresno, in an interpleader action through which Mentor and the former payee could resolve ownership of the $180,000. The Company has obtained legal counsel in Fresno, and it is currently pursuing the $180,000 in an interpleader action. For the three and six months ended June 30, 2026 and 2025, $0 and $0 of discount amortization is included in interest income, respectively.

117000

P11Y

1287000

757059

1.60

0.10 0.1787

0.78

P11Y 139148

22718

41930

22718

117000

The investment in account receivable consists of the following at June 30, 2026 and December 31, 2025: Schedule of receivables with imputed interest <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 75%; margin-left: 0.75in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20260630_zlsS92QXTkql" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20251231_zyg5csOybcEk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40E_ecustom--InvestmentInAccountReceivableFaceValue_iI_pp0p0_maIIARzwaI_z9IXXvBvJOL7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Face value*</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">287,200</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">287,200</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_406_ecustom--InvestmentInAccountReceivableImpairment_iI_pp0p0_maIIARzwaI_zTXjfgZdsHyc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Impairment</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">(250,208</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">(250,208</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--InvestmentInAccountReceivable_iTI_pp0p0_mtIIARzwaI_maIIARNzLO3_z7hKUlFTFaO7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Total</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,992</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">36,992</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--InvestmentInAccountReceivableUnamortizedDiscount_iNI_pp0p0_di_msIIARNzLO3_zGl4466A5bvd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Unamortized discount</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">(36,992</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">(36,992</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_ecustom--InvestmentInAccountReceivableNet_iTI_pp0p0_mtIIARNzLO3_maIIARNzda2_zHXju09AVLk4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net balance</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 id="xdx_408_ecustom--InvestmentInAccountReceivableNoncurrent_iTI_pp0p0_mtIIARNzda2_z6b5YUIGl5Tk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; 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> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 80%; border-collapse: collapse; margin-left: 0.75in"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">*</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Coincident with the June 11, 2024 impairment, accounts receivable of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY2VpdmFibGVzIHdpdGggaW1wdXRlZCBpbnRlcmVzdCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--ImpairmentsOfAccountsReceivable_c20240611__20240611_zbvKCViB2hpj" title="Impairments of accounts receivable">2,300 were reclassed and concurrently impaired. Prior to the full impairment, the Company reduced the face value of its investment in account receivable by an additional $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNjaGVkdWxlIG9mIHJlY2VpdmFibGVzIHdpdGggaW1wdXRlZCBpbnRlcmVzdCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_ecustom--InvestmentInAccountsReceivableFaceValue_iI_c20260630_zqM5G8ILDE74" title="Face value of investment in account receivable">100 per month for five receivable payment installments.</td></tr> </table> 287200 287200 -250208 -250208 36992 36992 36992 36992 2300 100 250208 250208 287200 36992

1287000

180000

Note 4 – Notes purchase agreement receivable G FarmaLabs Limited (“G Farma”) formerly defaulted on a certain Notes Purchase Agreement associated with certain underlying secured promissory notes with the Company, resulting in an eventual final $1,039,501 impairment by the Company. On July 11, 2023, a $<span id="xdx_907_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_c20230711__20230711__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember_zQkr3Kc0zkk" title="Litigation settlement amount awarded from other party">2,539,597 judgment was entered against the G Farma and other related G Farma entities and guarantors (collectively, the “G Farma Settlors”) in favor of the Company and Partner I in connection with G Farma’s and its affiliated entities’ default on the Notes Purchase Agreement and equipment finance lease described at Note 7. In addition to the judgment, interest of $754,921 is due as of June 30, 2026. However, collection is unlikely, and since its inception, the judgment and associated interest have remained fully reserved. See “Credit quality of notes receivable and finance leases receivable and credit loss reserve” at Note 2 for further explanation. The Company routinely monitors post-judgment collection potential and feasibility from a long-term collection perspective regarding the Notes Purchase Agreement portion of the Judgment related to the Company’s share of the Judgment collection proceeds. Payment received will first be applied against the notes receivable, and if any additional amounts are recovered, they will then be applied against the finance leases receivable, described at Note 7. Payments from G Farma Settlors will be recognized in Other Income as they are received. No recovery payments were included in other income in the consolidated financial statements as of June 30, 2026 and 2025, respectively. See Note 8 to the consolidated financial statements and the Company’s Annual Report for the period ended December 31, 2024, on Form 10-K as filed with the Securities and Exchange Commission on March 31, 2025, for further information related to notes purchase agreement and consulting agreement with G Farma.

1039501

2539597

754921

Note 5 - Property and equipment Property and equipment are comprised of the following: Schedule of property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_ziWyOayTCzW2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zekii911fOy3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAEGz27r_zrdCnlk1IPpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Computers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">43,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,618</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FurnitureAndFixturesGross_iI_maPPAEGz27r_z9JJFiG8Gsch" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,613</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--MachineryAndEquipmentGross_iI_maPPAEGz27r_z16nkUHfYewj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Machinery and vehicles</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">-</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iTI_mtPPAEGz27r_maPPAENzULK_zwRbCnGjeg6a" style="vertical-align: bottom; background-color: White"> <td> Gross Property and equipment </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,231</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzULK_zsB30eEFrlZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated depreciation and amortization</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">(46,579</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">(44,276</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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 id="xdx_407_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzULK_zAtbosRZ7dS2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net property and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,764</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation and amortization expense were $<span id="xdx_90C_eus-gaap--DepreciationAndAmortization_pp0p0_c20260401__20260630__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zRpT9kQUzNGc" title="Depreciation and amortization expenses">1,456 and $<span id="xdx_900_eus-gaap--DepreciationAndAmortization_pp0p0_c20250401__20250630__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zbK5E2Hp1d39" title="Depreciation and amortization expenses">85 for the three months ended June 30, 2026 and 2025 and $<span id="xdx_90B_eus-gaap--DepreciationAndAmortization_pp0p0_c20260101__20260630__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zDkluSdOp3D2" title="Depreciation and amortization expenses">2,303 and $<span id="xdx_902_eus-gaap--DepreciationAndAmortization_pp0p0_c20250101__20250630__us-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zjh4lwUFxnG4" title="Depreciation and amortization expenses">170 for the six months ended June 30, 2026 and 2025, respectively.

Property and equipment are comprised of the following: Schedule of property, plant and equipment <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49A_20260630_ziWyOayTCzW2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20251231_zekii911fOy3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--CapitalizedComputerSoftwareGross_iI_maPPAEGz27r_zrdCnlk1IPpi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Computers</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">43,730</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">39,618</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FurnitureAndFixturesGross_iI_maPPAEGz27r_z9JJFiG8Gsch" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Furniture and fixtures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,613</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,613</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--MachineryAndEquipmentGross_iI_maPPAEGz27r_z16nkUHfYewj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Machinery and vehicles</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">-</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--PropertyPlantAndEquipmentGross_iTI_mtPPAEGz27r_maPPAENzULK_zwRbCnGjeg6a" style="vertical-align: bottom; background-color: White"> <td> Gross Property and equipment </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">58,343</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">54,231</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_msPPAENzULK_zsB30eEFrlZj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Accumulated depreciation and amortization</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">(46,579</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">(44,276</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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 id="xdx_407_eus-gaap--PropertyPlantAndEquipmentNet_iTI_mtPPAENzULK_zAtbosRZ7dS2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Net property and equipment</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">11,764</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">9,955</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

43730

39618

14613

58343

54231

46579

44276

11764

9955

1456

2303

170

Note 6 – Convertible notes receivable converted into SAFEs On November 22, 2017, the Company invested $<span id="xdx_906_ecustom--ConvertibleNotesReceivable_iI_c20171122__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zFynx6pBssWi" title="Convertible note receivable">25,000 in NeuCourt, Inc. (“NeuCourt”) as a convertible note receivable. <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDateDescription_c20171121__20171122__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_z67UDNCv7Tg6" title="Debt instrument, maturity date, description">The note bore interest at <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20171122__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zTGTBOCZBJz2" title="Interest rate">5% per annum, originally matured November 22, 2019, and was amended to extend the maturity date to <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_dd_c20171121__20171121__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--LoanRestructuringModificationAxis__us-gaap--ExtendedMaturityMember_zNkOF19wbIre" title="Debt instrument, maturity date">November 22, 2021. No payments were required prior to maturity. However, at the time the November 22, 2017 note was extended, interest accrued through November 4, 2019, was remitted to Mentor. As consideration for the extension of the maturity date for the $<span id="xdx_908_ecustom--ConvertibleNotesReceivable_iI_c20171122__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zCVrQ0Xa0a51" title="Convertible note receivable">25,000 note, a warrant to purchase up to <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20171122__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_z21EAyJVFhN6" title="Warrants to purchase common stock">25,000 shares of NeuCourt common stock at $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20171122__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableOneMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zpMmM5oIIOvi" title="Shares issued price per share">0.02 per share was issued to Mentor. On October 31, 2018, the Company invested an additional $<span id="xdx_902_ecustom--ConvertibleNotesReceivable_iI_c20181031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember_zjFLYPnUHFO5" title="Convertible note receivable">50,000 as a convertible note receivable in NeuCourt, which bore interest at <span id="xdx_902_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20181031__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zoAg2C5EJogl" title="Interest rate">5%, originally matured on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_dd_c20181031__20181031__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zazE4eZneop5" title="Debt instrument, maturity date">October 31, 2020, and was amended to extend the maturity date to <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_dd_c20181031__20181031__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--LoanRestructuringModificationAxis__us-gaap--ExtendedMaturityMember_z5gEZ4E8gIE4" title="Debt instrument, maturity date">October 31, 2022. As consideration for the extension of the maturity date for the $<span id="xdx_907_ecustom--ConvertibleNotesReceivable_iI_c20181031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember_zYnRcYAj8KJf" title="Convertible note receivable">50,000 note plus accrued interest of $<span id="xdx_90D_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20181031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember_z5XWyH5YwG1h" title="Accrued interest">5,132, a warrant to purchase up to <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20181031__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember_zRqoYbTsmM2l" title="Warrants to purchase common stock">52,500 shares of NeuCourt common stock at $<span id="xdx_909_eus-gaap--SharesIssuedPricePerShare_iI_c20181031__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zZpLztO1ObK4" title="Share price per share">0.02 per share was issued to Mentor. On June 13, 2022, the Company sold $<span id="xdx_903_eus-gaap--ProceedsFromSaleOfNotesReceivable_c20220612__20220613__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zzqXv9pQ6Ckc" title="Proceeds from sale of note receivable">2,161 in note principal to a third party, thereby reducing the principal face value of the note to $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20220613__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableTwoMember_zvAAxH3ugzP" title="Debt principal amount">47,839. Principal and unpaid interest on the Notes could have been converted into a blend of shares of a to-be-created series of Preferred Stock and Common Stock of NeuCourt (i) on the closing of a future financing round of at least $750,000, (ii) on the election of NeuCourt on the maturity of the Note, or (iii) on the election of Mentor following NeuCourt’s election to prepay the Note. On July 15, 2022, the November 22, 2017 and October 31, 2018 convertible notes were exchanged for a Simple Agreement for Future Equity (“SAFE”). Prior to the exchange, the Conversion Price for each Note was the lower of (i) 75% of the price paid in the Next Equity Financing, or the price obtained by dividing a $<span id="xdx_90C_ecustom--ValuationCapAmount_c20220714__20220715__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesReceivableMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_z6ZWIlJnGHS" title="Valuation cap amount">3,000,000 valuation cap by the fully diluted number of shares. The number of Conversion Shares to be issued on conversion was the quotient obtained by dividing the outstanding principal and unpaid accrued interest on a Note to be converted on the date of conversion by the Conversion Price (the “Total Number of Shares”), The Total Number of Shares consisted of Preferred Stock and Common Stock as follows: (i) That number of shares of Preferred Stock obtained by dividing (a) the principal amount of each Note and all accrued and unpaid interest thereunder by (b) the price per share paid by other purchasers of Preferred Stock in the Next Equity Financing (such number of shares, the “Number of Preferred Stock”) and (ii) that number of shares of Common Stock equal to the Total Number of Shares minus the Number of Preferred Stock. On July 15, 2022, the Company and NeuCourt, Inc. entered into an Exchange Agreement by which the $<span id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20220715__us-gaap--DebtInstrumentAxis__custom--NovemberTwentyTwoTwothousandSeventeenConvertibleNotesMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zu7MxIyGRvjb" title="Debt principal amount">25,000 and $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20220715__us-gaap--DebtInstrumentAxis__custom--OctoberThirtyOneTwoThousandEighteenConvertibleNotesMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zSk4GSQAWI55" title="Debt principal amount">47,839 principal amounts of the NeuCourt November 22, 2017 and October 31, 2018 convertible notes and accrued unpaid interest in the amounts of $<span id="xdx_909_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20220715__us-gaap--DebtInstrumentAxis__custom--NovemberTwentyTwoTwothousandSeventeenConvertibleNotesMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zgqAAjI8Bf5i" title="Accrued unpaid interest">3,518 and $<span id="xdx_906_eus-gaap--InterestPayableCurrentAndNoncurrent_iI_c20220715__us-gaap--DebtInstrumentAxis__custom--OctoberThirtyOneTwoThousandEighteenConvertibleNotesMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zCicqyHhYyXg" title="Accrued unpaid interest">9,673, respectively, were exchanged for a Simple Agreement for Future Equity (“SAFE”), a security providing for the conversion of the SAFE into shares of NeuCourt common or preferred stock (“Capital Stock”) at some future date. As of July 15, 2022, the Company received SAFEs in the aggregate face amount of $86,030 (the “Purchase Amount”). The valuation cap of the SAFE is $3,000,000 (“Valuation Cap”), and the discount rate is 75% (“Discount Rate”). If, prior to termination, conversion, or expiration of the SAFE, NeuCourt sells a series of preferred stock (“Equity Preferred Stock”) to investors in an equity financing raising not less than $<span id="xdx_902_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_c20220714__20220715__dei--LegalEntityAxis__custom--NeuCourtIncMember__srt--RangeAxis__srt--MaximumMember_zliKH1NzE2g9" title="Proceeds from sale of preferred stock">500,000, Mentor’s SAFE shall be converted into shares equal to the Purchase Amount divided by the lessor of (x) the price per share of the Equity Preferred Stock multiplied by the Discount Rate and (y) the price per share equal to the Valuation Cap divided by the number of outstanding shares of NeuCourt on a fully diluted, as-converted basis (“Conversion Shares”). The Conversion Shares shall consist of (a) the number of shares of Equity Preferred Stock equal to the Purchase Amount divided by the price per share of the Equity Preferred Stock (“Preferred Stock”) and (b) the number of shares of common stock equal to the Conversion Shares minus the Preferred Stock. The SAFE will expire and terminate upon the earlier to occur of (i) conversion and (ii) repayment. The SAFE may be repaid by NeuCourt upon sixty (60) days prior notice (“Repayment Notice”) to the Company unless the Company elects during that period to convert the SAFE. If NeuCourt does not close an equity financing round raising $<span id="xdx_90D_eus-gaap--ProceedsFromIssuanceOfPreferredStockAndPreferenceStock_c20220714__20220715__dei--LegalEntityAxis__custom--NeuCourtIncMember__srt--RangeAxis__srt--MaximumMember_z9dow3S7gGbi" title="Proceeds from sale of preferred stock">500,000 or more prior to expiration or termination of the SAFE, the Company may elect to convert the SAFE into the number of shares of a to-be-created series of preferred stock equal to the (x) Purchase Amount divided by (y) the Valuation Cap divided by the number of outstanding shares of NeuCourt on a fully diluted, as-converted basis (“Default Conversion”). Additionally, if NeuCourt experiences a change of control, initial public offering, ceases operations, or enters into a general assignment for the benefit of its creditors prior to conversion, termination, or expiration of the SAFE, the Company will receive the greater of (a) a cash payment equal to the Purchase Amount and (b) the value of the shares issuable on Default Conversion. On July 22, 2022, the Company sold $<span id="xdx_90B_ecustom--SaleOfSimpleAgreementForFutureEquityPurchaseAmount_c20220721__20220722__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zXiqrakR3J6h" title="Sale of SAFE purchase amount">989 of the SAFE Purchase Amount to a third party. On August 1, 2022, the Company sold an additional $<span id="xdx_90A_ecustom--SaleOfSimpleAgreementForFutureEquityPurchaseAmount_c20220801__20220801__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zc6ZEKrQDefb" title="Sale of SAFE purchase amount">1,285 of the SAFE Purchase Amount to a third party, thereby reducing the aggregate outstanding SAFE Purchase Amount to $<span id="xdx_90B_ecustom--AggregateOutstandingPurchaseAmount_iI_c20220801__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zqgU4bC26MK2" title="Aggregate outstanding purchase amount">83,756. On January 20, 2023, the Company and NeuCourt entered into a SAFE Purchase Agreement by which the Company invested an additional $10,000 in the form of a NeuCourt Simple Agreement for Future Equity under the same terms as the previous July 15, 2022 SAFE Purchase Agreement between NeuCourt and the Company, increasing the aggregate SAFE Purchase Amount to $<span id="xdx_90E_ecustom--AggregateOutstandingPurchaseAmount_iI_c20230120__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_z3I93N3mm8rg" title="Aggregate outstanding purchase amount">93,756. At June 30, 2026 and December 31, 2025, the SAFE Purchase Amount was $<span id="xdx_907_ecustom--OutstandingAggregatePurchaseAmount_iI_c20260630__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zmbpTXtEMuu9" title="Outstanding aggregate purchase amount"><span id="xdx_908_ecustom--OutstandingAggregatePurchaseAmount_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquitySAFEMember_zqarWjXOwMUd" title="Outstanding aggregate purchase amount">93,756.

25000

The note bore interest at 5% per annum, originally matured November 22, 2019, and was amended to extend the maturity date to November 22, 2021.

0.05

2021-11-22

25000

0.02

50000

0.05

2020-10-31

2022-10-31

50000

5132

52500

0.02

2161

47839

750000

3000000

25000

47839

3518

9673

86030 3000000 0.75

500000

989 1285 83756

10000

93756 93756 93756

Note 7 – Finance leases receivable When the G Farma Settlors coincidentally defaulted on the Notes Purchase Agreement, as mentioned in Note 4 above, they also defaulted on certain related equipment finance leases with Partner I, resulting in an eventual final $<span id="xdx_907_eus-gaap--ReceivablesNetCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember__srt--RangeAxis__srt--MinimumMember_zMCgZW9GAaif" title="Promissory notes">803,399 impairment by Partner I. On July 11, 2023, a $<span id="xdx_907_eus-gaap--LitigationSettlementAmountAwardedFromOtherParty_c20230711__20230711__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--GFarmaSettlorsMember_zH9kePWO8lK3" title="Litigation settlement amount awarded from other party">2,539,597 judgment was entered against the G Farma Settlors in favor of the Company and Partner I in connection with Partner I’s finance leases receivable and the Company’s Notes Purchase Agreement receivables described at Note 4. In addition to the judgment, interest of $754,921 is due on June 30, 2026. However, collection is unlikely, and since its inception, the judgment has remained fully reserved. See “Credit quality of notes receivable and finance leases receivable and credit loss reserve” at Note 2 for further explanation. The Company routinely monitors post-judgment collection potential and feasibility from a long-term collection perspective regarding the finance leases receivable portion of the Judgment related to Partner I’s share of the Judgment collection proceeds. Payment received will first be applied against the notes receivable described in Note 4, and if any additional amounts are recovered, they will then be applied against the finance leases receivable. Payments from G Farma Settlors will be recognized in Other Income as they are received. No recovery payments were included in other income in the consolidated financial statements as of June 30, 2026, and 2025, respectively. See Note 9 to the consolidated financial statements and the Company’s Annual Report for the period ended December 31, 2024, on Form 10-K as filed with the Securities and Exchange Commission on March 31, 2025, for further information related to notes purchase agreement and consulting agreement with G Farma.

803399

2539597

754921

Note 8 – Interest in oil and gas royalties In March 2025, the Company acquired three fractional, non-operating royalty interests in oil and gas properties covering approximately one hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas, through related public auctions for total consideration of $1,369,899 as follows: <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; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On March 20, 2025, Mentor Capital, Inc. purchased an average of <span id="xdx_908_ecustom--RoyaltyInterestPercentage_iI_pid_dp_uPure_c20250320__dei--LegalEntityAxis__custom--BluestemRoyaltyPartnersLPMember__srt--ProductOrServiceAxis__custom--SevenProducingHorizontalWellsMember_zDpMRjR9n2D7" title="Royalty interest percentage">0.0332439% oil and gas royalty interests in seven (7) producing horizontal wells and a royalty interest of approximately <span id="xdx_902_ecustom--RoyaltyInterestPercentage_iI_pid_dp_uPure_c20250320__dei--LegalEntityAxis__custom--BluestemRoyaltyPartnersLPMember__srt--ProductOrServiceAxis__custom--TwoNonProducingMineralWellsMember_za2Vr1NHukFa" title="Royalty interest percentage">0.15625% in two (2) non-producing mineral wells located in the Permian Basin situated in Howard County, Texas from Bluestem Royalty Partners, LP, a Texas limited partnership, for a total acquisition cost of $60,980. Prior to the Company’s purchase, average daily production in the last six months was approximately <span id="xdx_90A_eus-gaap--OilAndGasDeliveryCommitmentsAndContractsDailyProduction_pid_uBBL_c20250320__20250320__dei--LegalEntityAxis__custom--BluestemRoyaltyPartnersLPMember_zLSSYxHLYYli" title="Average daily production">5,252 BBLs and <span id="xdx_906_eus-gaap--OilAndGasDeliveryCommitmentsAndContractsDailyProduction_pid_uMCF_c20250320__20250320__dei--LegalEntityAxis__custom--BluestemRoyaltyPartnersLPMember_zWzMUdUGtw61" title="Average daily production">5,580 MCF. Transfer of title to oil, gas, and mineral royalty interests and other interests in the name of Mentor Capital, Inc. was recorded on April 3, 2025 in Howard County, Texas by a certain Mineral and Royalty Deed effective March 1, 2025. Therefore, royalty payments owed to the Company commenced and were recognized as of March 1, 2025.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif"> </td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On March 25, 2025, Mentor Capital, Inc. purchased an overriding royalty interest of approximately 0.06% in seventy-one (71) producing oil and gas wells in a nearly 3.5 square mile pooled horizontal drilling project located in the Permian Basin situated in Martin County, Texas from Gatorex Holdings, LLC, a Texas limited liability company, for a total acquisition cost of $720,690. Prior to the Company’s purchase, average daily production in the last six months was approximately <span id="xdx_90B_eus-gaap--OilAndGasDeliveryCommitmentsAndContractsDailyProduction_pid_uBBL_c20250325__20250325__dei--LegalEntityAxis__custom--GatorexHoldingsLLCMember_zip1oktWWyUg" title="Average daily production">16,572 BBLs and <span id="xdx_90E_eus-gaap--OilAndGasDeliveryCommitmentsAndContractsDailyProduction_pid_uMCF_c20250325__20250325__dei--LegalEntityAxis__custom--GatorexHoldingsLLCMember_zarP3YAwEFk7" title="Average daily production">37,496 MCF. Transfer of title to overriding royalty interests together with all interests in any units, bonuses, rents, royalties, and other benefits which may accrue in the name of Mentor Capital, Inc. was recorded on April 9, 2025 in Martin County, Texas by a certain Assignment of Overriding Royalty Interests effective April 1, 2025. Royalty payments owed to the Company commenced and were recognized effective April 1, 2025.</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; width: 0.25in"></td><td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">○</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On March 31, 2025, Mentor Capital, Inc. purchased royalty interests of approximately 0.050099% in forty-one (41) producing oil and gas wells in the Permian Basin situated in Martin County, Texas from Maven Royalty 2, LP, a Delaware limited partnership, for $588,229. Prior to the Company’s purchase, average daily production in the last six months was approximately <span id="xdx_901_eus-gaap--OilAndGasDeliveryCommitmentsAndContractsDailyProduction_pid_uBBL_c20250331__20250331__dei--LegalEntityAxis__custom--MavenRoyalty2LPMember_z39apiOfEOx" title="Average daily production">15,734 BBLs and <span id="xdx_909_eus-gaap--OilAndGasDeliveryCommitmentsAndContractsDailyProduction_pid_uMCF_c20250331__20250331__dei--LegalEntityAxis__custom--MavenRoyalty2LPMember_zWIwycypdR29" title="Average daily production">20,645 MCF. Transfer of title to all oil, gas, and associated liquid or liquefiable hydrocarbons, including royalty, overriding royalty, unit interest and mineral interests of whatever nature, in, on, and under that may be produced from or attributable to the property including royalty interests in the name of Mentor Capital, Inc. was recorded on April 9, 2025 in Martin County, Texas by a certain Mineral and Royalty Deed effective April 1, 2025. Therefore, royalty payments owed to the Company commenced and were recognized on April 1, 2025.</td></tr></table> The royalty interests entitle the Company to receive a proportional share of revenues generated from the production of hydrocarbons from the underlying property, without incurring any operating or production costs. Working interest owners operating the wells will participate in and bear the costs of operation and development. The Company’s ownership in various non-operating royalty interests that result in future economic benefit in the form of royalty payments following production are classified as intangible assets in accordance with ASC 350, “Intangibles – Goodwill and Other.” The Company determined that the royalty interests have an estimated useful life of ten years which is not uncommon in the oil and gas industry. Therefore, the acquisition purchase price and associated transaction costs of our royalty interests are amortized on a straight-line basis over an estimated useful life of ten years. In contemplation of the purchase of oil and gas royalty interests, management studied the historical production curves of the wells individually and in the aggregate, along with studying its estimated percentage of royalty income based on historical royalty payments in alignment with the percentage it purchased. The Company’s royalty interests are analyzed for impairment at least annually or if events or changes in circumstances indicate the asset may be significantly impaired. As of June 30, 2026, the total carrying value of all royalty interests taken together was $1,198,153, which was calculated as the beginning balance of our royalty interests of $1,369,899 less accumulated amortization of $171,746 at June 30, 2026. No indicators of impairment were identified during the six months ended June 30, 2026. The following table summarizes activity related to the royalty interests at June 30, 2026 and December 31, 2025: Schedule of activity related to royalty interests <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 55%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_492_20260101__20260630_znEtAnBIkOM2" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Royalty Interest Activity</td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zxlHX0ofyHEc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2025</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,266,648</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zK2fh50Im3jj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Royalty interest Beginning</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,266,648</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinitelivedIntangibleAssetsAcquired1_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zR1ndbkAxqe3" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AmortizationOfIntangibleAssets_iN_di_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zNZswl2IoGrd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,495</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--ImpairmentOfIntangibleAssetsFinitelived_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_z1PEE72dejql" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Impairment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zBsqBQFUsSFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance at June 30, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,198,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zs4kdwkzoJ2i" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Royalty interest Ending</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">1,198,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Royalty revenue was $65,595 and $75,000 for the three months ended June 30, 2026, and 2025, respectively, and royalty revenue was $108,363 and $77,000 for the six months ended June 30, 2026, and 2025, respectively. Accrued royalty income and incurred severance taxes are estimated and recognized in the month oil is produced, when royalty income is earned. The difference between accrued royalty income and the amount received is adjusted when royalty payments are received. Accrual of estimated royalty income was $34,582 and $77,000 for the six months ended June 30, 2026 and 2025, respectively, which represented the Company’s estimated receivables for approximately two months as of June 30, 2026 and for approximately three months as of June 30, 2025 due to the mid-quarter purchase of our royalty interests in 2025. Net accrual of estimated royalty income was $8,582 for the six months ended June 30, 2026, which represent the Company’s $88,882 estimated receivables for approximately six months, less ($80,300) reversals related to November 2025, December 2025, January 2026, February 2026, March 2026, and April 2026 prior accruals related to such payments being received in the six months ended June 30, 2026. Royalty payments received were $99,781 for the six months ended June 30, 2026, which represent the royalty income earned by the Company in November 2025, December 2025, January 2026, February 2026, March 2026, and April 2026. No royalty payments were received as of June 30, 2025 due to the mid-quarter purchase of the Company’s royalty interests. Actual and estimated severance taxes were approximately 5.10% of actual and accrued royalty income at the three and six months ended June 30, 2026 and 2025. The difference between the estimated incurred severance tax liability and the amount paid is adjusted upon the Company’s receipt of royalty statements. The Company monitors changes in market conditions, commodity prices, production volumes, and other factors, which may materially impact the recoverability of our royalty interests. Estimated annual ad valorem tax liability was $4,750 and $0 for the six months ended June 30, 2026, and 2025. This liability is assessed according to value by the county assessor in the locality where our royalty interests are located, in accordance with local and state law. Subsequent to quarter end, the Company received a total of $22,669 in royalty interest payments, gross, which, after payment of $1,123 in severance taxes paid by the Company, were $21,546, net, which represents a portion of the royalty income earned by the Company in May, 2026. See Note 18.

1369899

0.000332439 0.0015625

60980

5252

5580

0.0006

720690

16572

37496

0.00050099

588229

15734

20645

1198153

1369899

171746

The following table summarizes activity related to the royalty interests at June 30, 2026 and December 31, 2025: Schedule of activity related to royalty interests <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 55%; margin-left: 0.75in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_492_20260101__20260630_znEtAnBIkOM2" style="display: none; text-align: right"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td colspan="5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Royalty Interest Activity</td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zxlHX0ofyHEc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2025</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">1,266,648</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iS_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zK2fh50Im3jj" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Royalty interest Beginning</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">1,266,648</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FinitelivedIntangibleAssetsAcquired1_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zR1ndbkAxqe3" style="vertical-align: bottom; background-color: White"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--AmortizationOfIntangibleAssets_iN_di_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zNZswl2IoGrd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,495</td><td style="text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--ImpairmentOfIntangibleAssetsFinitelived_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_z1PEE72dejql" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Impairment</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zBsqBQFUsSFi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,198,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--FiniteLivedIntangibleAssetsNet_iE_hsrt--ProductOrServiceAxis__us-gaap--RoyaltyMember_zs4kdwkzoJ2i" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Royalty interest Ending</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,198,153</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1266648

68495

1198153

65595

75000

108363

77000

34582

77000

8582

88882

80300

99781

0.0510 0.0510 0.0510 0.0510 4750 0

22669

1123

21546

Note 9 – Investments and fair value and at cost The hierarchy of Level 1, Level 2 and Level 3 Assets are listed as following: Schedule of hierarchy of level 1, level 2 and level 3 assets <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: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByFairValueHierarchyLevelAxis_us-gaap--FairValueInputsLevel1Member_us-gaap--FairValueByAssetClassAxis_us-gaap--SecuritiesAssetsMember_z7p036P1vL2c" style="font-weight: bold; text-align: center">Unadjusted Quoted Market Prices</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_4B5_us-gaap--FairValueByFairValueHierarchyLevelAxis_us-gaap--FairValueInputsLevel3Member_us-gaap--FairValueByAssetClassAxis_custom--InvestmentInCommonStockWarrantsMember_zl5x9xWXPkT6" style="font-weight: bold; text-align: center">Significant Unobservable Inputs</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_4BD_us-gaap--FairValueByFairValueHierarchyLevelAxis_us-gaap--FairValueInputsLevel3Member_us-gaap--FairValueByAssetClassAxis_custom--OtherEquityInvestmentsMember_zei7uQWdxPWd" style="font-weight: bold; text-align: center">Significant Unobservable Inputs</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Investment in Securities</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Investment in Common Stock Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other Equity Investments</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_434_c20250101__20251231_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_z98BqBidwsmf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Balance at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,120,482</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">675</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: 14%; text-align: right">103,756</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gains or losses</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1_zSwMMZCRnX5c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Included in earnings (or changes in net assets)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,107</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlementsAbstract_iB_zuDlTqQhewua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Purchases, issuances, sales, and settlements</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_i01_zF1K0xzUg3X6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">614,830</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetIssues_i01_zxJk2FVwNTy6" style="vertical-align: bottom; background-color: White"> <td>Issuances</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_i01_zAMUmRa3M1ai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(871,211</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSettlements_i01_zyAn05yoHcVa" style="vertical-align: bottom; background-color: White"> <td>Settlements</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260101__20260630_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_zHVDNa3nZNVf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2025</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">879,208</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">675</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">103,756</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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(204,238,255)"> <td style="text-align: left">Total gains or losses</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1_z1qb4UIivco3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Included in earnings (or changes in net assets)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(49,403</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlementsAbstract_iB_zqfOZ6eX1OE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Purchases, issuances, sales, and settlements</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_i01_z77Ibfw0UKT8" style="vertical-align: bottom; background-color: White"> <td>Purchases</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetIssues_i01_zCclLVPADwf8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issuances</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_i01_zLcu6ot7NCpf" style="vertical-align: bottom; background-color: White"> <td>Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(141,679</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSettlements_i01_zVnN029OLuAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Settlements</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">-</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"> -</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"> -</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_zHz1eyNB7tVf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">688,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">675</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">103,756</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Gold position held at cost: On March 17, 2025, the Company purchased a 3 (three) kilogram gold position for $295,328, and on July 17, 2025, the Company purchased a 2 (two) kilogram gold position for $221,018. The Company holds gold bullion as part of its integrated investment strategy to profit from trading in gold, gold-backed securities, and potential futures trading. Initially, the gold purchase helped preserve capital and hedge against inflationary risks. Gold bullion is classified as an indefinite-lived nonfinancial asset and is accounted for under a cost model. Gold bullion is initially recorded at acquisition cost and subsequently measured at the lower of cost or net realizable value. The Company evaluates the carrying value of gold bullion for impairment on a periodic basis and recognizes losses when the market value declines below cost. Any such impairment losses are recognized in earnings and are not reversed for subsequent recoveries in value. On April 16, 2026, the Company sold one kilogram of gold bullion for $148,329, at a $49,886 realized gain as follows: Schedule of gold position held at cost <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cost Basis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Realized Gain</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Proceeds</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Gold investment</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_988_eus-gaap--GainLossOnInvestments_c20260101__20260630_zrFxrLMpCzuk" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Gold investment, cost basis">98,443</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_98A_eus-gaap--GainLossOnSaleOfOtherInvestments_c20260101__20260630_zn0pXgQgsUHj" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Gold investment, realized gain">49,886</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_987_eus-gaap--ReceivableInvestmentSale_iI_c20260630_zgxTkeWCJ0Bd" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Gold investment, proceeds">148,329</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As of June 30, 2026 and 2025, the carrying value of gold bullion was $417,903 and $295,328, respectively. The estimated fair value of gold bullion, based on quoted market prices for gold, was approximately $506,686 and $319,368 as of June 30, 2026, and 2025, respectively. The Company did not recognize any impairment losses related to gold bullion at June 30, 2026, and 2025. See Note 20 to the consolidated financial statements and the Company’s Annual Report for the period ended December 31, 2025, on Form 10-K as filed with the Securities and Exchange Commission on April 15, 2026, for further disclosures regarding the Company’s historical accounting treatment related to gold. NeuCourt investment held at cost: The Company holds investments in NeuCourt, Inc. (“NeuCourt”) at cost as Level 3 assets, totaling $104,431. The investment is comprised of (i) 105,130 warrants, held at cost at $<span id="xdx_901_eus-gaap--InvestmentOwnedAtCost_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_z7nbvS5xFe81">675, (ii) 500,000 shares, held at cost at $10,000, and (iii) a Simple Agreement for Future Equity (“SAFE”) held at cost at $<span id="xdx_908_eus-gaap--InvestmentOwnedAtCost_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember__us-gaap--TypeOfArrangementAxis__custom--SimpleAgreementForFutureEquityMember_zozMyUy3ohv7">93,756. At June 30, 2026 Mentor’s 500,000 shares of NeuCourt common stock, represent approximately <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPercentageOfOutstandingStockMaximum_pid_dp_uPure_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--NeuCourtIncMember_zw3GTvWt3Djf">6.13% of NeuCourt’s issued and outstanding common stock. See Note 6 for further details regarding the Company’s NeuCourt SAFE.

The hierarchy of Level 1, Level 2 and Level 3 Assets are listed as following: Schedule of hierarchy of level 1, level 2 and level 3 assets <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: center"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_4B6_us-gaap--FairValueByFairValueHierarchyLevelAxis_us-gaap--FairValueInputsLevel1Member_us-gaap--FairValueByAssetClassAxis_us-gaap--SecuritiesAssetsMember_z7p036P1vL2c" style="font-weight: bold; text-align: center">Unadjusted Quoted Market Prices</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_4B5_us-gaap--FairValueByFairValueHierarchyLevelAxis_us-gaap--FairValueInputsLevel3Member_us-gaap--FairValueByAssetClassAxis_custom--InvestmentInCommonStockWarrantsMember_zl5x9xWXPkT6" style="font-weight: bold; text-align: center">Significant Unobservable Inputs</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" id="xdx_4BD_us-gaap--FairValueByFairValueHierarchyLevelAxis_us-gaap--FairValueInputsLevel3Member_us-gaap--FairValueByAssetClassAxis_custom--OtherEquityInvestmentsMember_zei7uQWdxPWd" style="font-weight: bold; text-align: center">Significant Unobservable Inputs</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 1)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Level 3)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Investment in Securities</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Investment in Common Stock Warrants</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Other Equity Investments</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_434_c20250101__20251231_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_z98BqBidwsmf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; font-weight: bold">Balance at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">1,120,482</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">675</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: 14%; text-align: right">103,756</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total gains or losses</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1_zSwMMZCRnX5c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Included in earnings (or changes in net assets)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,107</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlementsAbstract_iB_zuDlTqQhewua" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Purchases, issuances, sales, and settlements</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_i01_zF1K0xzUg3X6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Purchases</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">614,830</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetIssues_i01_zxJk2FVwNTy6" style="vertical-align: bottom; background-color: White"> <td>Issuances</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_i01_zAMUmRa3M1ai" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(871,211</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSettlements_i01_zyAn05yoHcVa" style="vertical-align: bottom; background-color: White"> <td>Settlements</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20260101__20260630_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iS_zHVDNa3nZNVf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 1pt">Balance at December 31, 2025</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">879,208</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">675</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">103,756</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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(204,238,255)"> <td style="text-align: left">Total gains or losses</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1_z1qb4UIivco3" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Included in earnings (or changes in net assets)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(49,403</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchasesSalesIssuancesSettlementsAbstract_iB_zqfOZ6eX1OE4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Purchases, issuances, sales, and settlements</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_i01_z77Ibfw0UKT8" style="vertical-align: bottom; background-color: White"> <td>Purchases</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetIssues_i01_zCclLVPADwf8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Issuances</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSales_i01_zLcu6ot7NCpf" style="vertical-align: bottom; background-color: White"> <td>Sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(141,679</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetSettlements_i01_zVnN029OLuAe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Settlements</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">-</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"> -</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"> -</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_iE_zHz1eyNB7tVf" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; 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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">688,126</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">675</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">103,756</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1120482

675

103756

15107

614830

-871211

879208

675

103756

-49403

-141679

688126

675

103756

295328

221018

148329

49886

Schedule of gold position held at cost <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Cost Basis</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Realized Gain</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Proceeds</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 46%; text-align: left; padding-bottom: 2.5pt">Gold investment</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_988_eus-gaap--GainLossOnInvestments_c20260101__20260630_zrFxrLMpCzuk" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Gold investment, cost basis">98,443</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_98A_eus-gaap--GainLossOnSaleOfOtherInvestments_c20260101__20260630_zn0pXgQgsUHj" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Gold investment, realized gain">49,886</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_987_eus-gaap--ReceivableInvestmentSale_iI_c20260630_zgxTkeWCJ0Bd" style="border-bottom: Black 2.5pt double; width: 14%; text-align: right" title="Gold investment, proceeds">148,329</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

98443

49886

148329

417903

295328

506686

319368

104431

105130

675

500000

10000

93756

500000

0.0613

Note 10 - Futures trading During the quarter ended June 30, 2026, the Company entered into a limited number of exchange-traded futures contracts on a trial basis to evaluate the effectiveness of such investments as part of its treasury strategy. The activity was limited in scope, and all positions were closed prior to quarter end. Accordingly, the Company held no futures contracts at June 30, 2026. Based on management’s evaluation, the Company has discontinued this activity and does not expect futures contracts to be part of its investment strategy going forward. Altogether, the Company contributed $5,000 to futures trading. Realized net gains on futures trading of $116, offset by futures trading expenses of ($185), resulted in a final cash balance of $4,931 at June 30, 2026, net, as follows: Schedule of futures trading <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Initial Cash</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Realized Gain</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Trading Expenses</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Ending Cash</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left; padding-bottom: 2.5pt">Futures trading</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">5,000</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">$</td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">116</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">(185</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 style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">4,931</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5000

116

185

4931

Schedule of futures trading <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Type</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Initial Cash</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Realized Gain</td><td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center; font-weight: bold">Trading Expenses</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Ending Cash</td><td style="text-align: center; padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left; padding-bottom: 2.5pt">Futures trading</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">5,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">116</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">$</td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">(185</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left">)</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 10%; text-align: right">4,931</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5000

116

185

4931

Note 11 - Common stock warrants On August 21, 1998, the Company filed for voluntary reorganization with the United States Bankruptcy Court for the Northern District of California, and on January 11, 2000, the Company’s Plan of Reorganization was approved. Among other things, the Company’s Plan of Reorganization allowed creditors and claimants to receive new Series A, B, C, and D warrants in settlement of their prior claims. All Series A and Series C warrants were exercised by December 31, 2014. All Series B warrants were exercised by January 11, 2022. Exercise prices in effect from January 1, 2015 through December 31, 2022 for Series D warrants were $1.60. On October 14, 2023, the Board of Directors of the Company authorized a reset of the Series D warrants strike price to $0.02 plus a $0.10 per warrant redemption fee, if applicable. The Company intends to allow warrant holders or Company designees, in place of original holders, additional time as needed to exercise the remaining Series D warrants. As of June 30, 2026, and December 31, 2025, there were 4,250,000 Series D warrants outstanding with an exercise price of $0.02 per share plus a $0.10 per warrant redemption fee, if applicable. If the called warrants are not exercised, the Company has the right to designate the warrants to a new holder in return for a $0.10 per share redemption fee payable to the original warrant holders. All such changes in the exercise price of warrants were provided for by the court in the Plan of Reorganization to provide a mechanism for all debtors to receive value even if they could not or did not exercise their warrants. The Series D warrants expire on May 11, 2038. In 2009, the Company entered into an Investment Banking Agreement and a related Strategic Advisory Agreement regarding a potential merger with a cancer development company. In conjunction with those related agreements, the Company issued 689,159 Series H ($7) Warrants with a 30-year life. As of June 30, 2026, and December 31, 2025, there were 413,512 Series H ($7) warrants outstanding. The warrants are subject to cashless exercise based upon the ten-day trailing closing bid price preceding the exercise as interpreted by the Company. The Series H warrants expire on November 8, 2039. As of June 30, 2026, and December 31, 2025, the weighted average contractual life for all Mentor warrants was <span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20260101__20260630_z4KggO6bqTPc" title="Weighted average contractual life of warrants">12.0 years and <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20250101__20251231_zhKiwjQMeKsc" title="Weighted average contractual life of warrants">12.50 years, respectively, and the weighted average outstanding warrant exercise price was $0.64 and $0.64 per share, respectively. During the three and six months ended June 30, 2026, no Series D warrants were exercised, and no warrants were issued. The intrinsic value of outstanding warrants at June 30, 2026 and December 31, 2025 was $<span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20260630_zgLTUFr2IeT7" title="Warrants, intrinsic value">52,700 and $<span id="xdx_901_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20251231_zGnmCgwazV2k" title="Warrants, intrinsic value">255,425, respectively. The following table summarizes Series D common stock warrants as of each period: Schedule of common stock warrants <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_us-gaap--ClassOfWarrantOrRightAxis_custom--SeriesDCommonStockWarrantsMember_zJfyGRQXHTh4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Series D</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43F_c20250101__20251231_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_z6WwtKY233j2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Outstanding at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,250,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_z6xlDLydvzle" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_z0xaOXJkxqdk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Canceled</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_z6jf2kMxP0o" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zD0hA52ulgb5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,250,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zVs4raCaIX76" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_zdDiWinTN401" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zsC7VuIpUNKd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding 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 style="border-bottom: Black 2.5pt double; text-align: right">4,250,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Series E, F, G, and H warrants were issued for investment banking and advisory services during 2009. Series E, F, and G warrants were exercised in 2014. As of June 30, 2026, there were 413,512 Series H ($<span id="xdx_909_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260630__us-gaap--ClassOfWarrantOrRightAxis__custom--SeriesHWarrantsMember_zl94qPWv71W1" title="Warrants outstanding price">7) Warrants outstanding. The following table summarizes Series H ($7) warrants as of each period: <div id="xdx_C06_gL3SOSENWORTB-HJUO_zgqEP5ioAr9j"><table cellpadding="0" cellspacing="0" id="xdx_303_134_zasFv2lFHBw" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.5in" summary="xdx: Disclosure - Schedule of common stock warrants (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_us-gaap--ClassOfWarrantOrRightAxis_custom--SeriesHWarrantsMember_z5kpiOFCwk58" style="border-bottom: Black 1pt solid; text-align: center">Series H $7.00 exercise price</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_438_c20250101__20251231_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zQm3E8VRVRVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Outstanding at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">413,512</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zUmVweiXkvU9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_zQASLr3K9AQ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Canceled</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_zX6dljb21ai6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zoXx5jD1iNge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">413,512</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zTh3uny5EOzf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_zARgjvA7q9zb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Canceled</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_zLXhMH2ANrX5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zzfenO8V3Vd6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding 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 style="border-bottom: Black 2.5pt double; text-align: right">413,512</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> </div> On February 9, 2015, in accordance with Section 1145 of the United States Bankruptcy Code and the Company’s Third Amended Plan of Reorganization, the Company announced a minimum 30-day partial redemption of up to 1% of the already outstanding Series D warrants to provide for the court specified redemption mechanism for warrants not exercised timely by the original holder or their estates. Company designees that applied during the 30 days paid 10 cents per warrant to redeem the warrant and then exercised the Series D warrant to purchase a share of the Company’s Common Stock at the court-specified formula of not more than one-half of the closing bid price on the day preceding the 30-day exercise period. In successive months, the authorized partial warrant redemption amount was recalculated, and the redemption offer repeated according to the court formula. In the Company’s October 7, 2016 press release, Mentor stated that the 1% redemptions which were formerly priced on a calendar month schedule would subsequently be initiated and priced on a random date schedule after the prior 1% redemption was completed to prevent potential third-party manipulation of share prices at month-end. The periodic partial redemptions could continue to be recalculated and repeated until such unexercised warrants are exhausted, or the partial redemption is otherwise paused, or truncated by the Company. For the six months ended June 30, 2026, and 2025 no warrants were redeemed.

1998-08-21

1.60

0.02

0.10

4250000

0.02

0.10 0.10 0.10 0.10

689159

413512

P12Y

P12Y6M

0.64

52700

255425

The following table summarizes Series D common stock warrants as of each period: Schedule of common stock warrants <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_us-gaap--ClassOfWarrantOrRightAxis_custom--SeriesDCommonStockWarrantsMember_zJfyGRQXHTh4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Series D</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_43F_c20250101__20251231_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_z6WwtKY233j2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Outstanding at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">4,250,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_z6xlDLydvzle" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_z0xaOXJkxqdk" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Canceled</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_z6jf2kMxP0o" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_434_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zD0hA52ulgb5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,250,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zVs4raCaIX76" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_zdDiWinTN401" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43C_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zsC7VuIpUNKd" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding 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 style="border-bottom: Black 2.5pt double; text-align: right">4,250,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_303_134_zasFv2lFHBw" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 60%; margin-left: 0.5in" summary="xdx: Disclosure - Schedule of common stock warrants (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BC_us-gaap--ClassOfWarrantOrRightAxis_custom--SeriesHWarrantsMember_z5kpiOFCwk58" style="border-bottom: Black 1pt solid; text-align: center">Series H $7.00 exercise price</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_438_c20250101__20251231_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zQm3E8VRVRVd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%">Outstanding at December 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">413,512</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zUmVweiXkvU9" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_zQASLr3K9AQ8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Canceled</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_zX6dljb21ai6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_zoXx5jD1iNge" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Outstanding at December 31, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">413,512</td><td style="text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_zTh3uny5EOzf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Issued</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_zARgjvA7q9zb" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Canceled</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_zLXhMH2ANrX5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; padding-bottom: 1pt">Exercised</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20260101__20260630_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_zzfenO8V3Vd6" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Outstanding 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 style="border-bottom: Black 2.5pt double; text-align: right">413,512</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4250000

413512

Note 12 - Warrant redemption liability The Plan of Reorganization provides the right for the Company to call, and the Company or its designee to redeem warrants that are not exercised timely, as specified in the Plan, by transferring a $0.10 redemption fee to the former holders. Certain individuals desiring to become a Company designee to redeem warrants have deposited redemption fees with the Company that, when warrants are redeemed, will be forwarded to the former warrant holders through DTCC or at their last known address 30 days after the last warrant of a class is exercised, or earlier at the discretion of the Company. The Company has arranged for a service to process the redemption fees in offset to an equal amount of liability. In prior years the Series A, Series B, and Series C redemption fees have been distributed through DTCC into holder’s brokerage accounts or directly to the holders. All Series A, Series B, and Series C warrants have been exercised and are no longer outstanding. Once the Series D warrants have been fully redeemed and exercised, the fees for the Series D warrant series will likewise be distributed. Mr. Billingsley has agreed to assume liability for paying these redemption fees and therefore warrant redemption fees received are retained by the Company for operating costs. Should Mr. Billingsley be incapacitated or otherwise become unable to pay the warrant redemption fees, the Company will remit the warrant redemption fees to former holders from amounts otherwise due to Mr. Billingsley from the Company, which are sufficient to cover the redemption fees at June 30, 2026 and December 31, 2025.

0.10

Note 13 - Stockholders’ equity Common Stock The Company was incorporated in California in 1994 and was redomiciled as a Delaware corporation, effective September 24, 2015. There are 75,000,000 authorized shares of Common Stock at $0.0001 par value. The holders of Common Stock are entitled to one vote per share on all matters submitted to a vote of the stockholders. Issuer Purchases of Equity Securities The Company has previously repurchased 300,000 and 3,000,000 shares of the Company’s common stock in accordance with two separate stock repurchase plans that concluded on July 31, 2023, and December 31, 2024, respectively. As of June 30, 2026 and December 31, 2025, no authorized repurchase plan was in effect. No shares of the Company’s common stock were repurchased during 2025 or during the six months ended June 30, 2026. Preferred Stock Mentor has 5,000,000, $0.0001 par value, preferred shares authorized. On July 13, 2017, the Company filed a Certificate of Designation of Rights, Preferences, Privileges and Restrictions of Series Q Preferred Stock (“Certificate of Designation”) with the Delaware Secretary of State to designate 200,000 preferred shares as Series Q Preferred Stock, such series having a par value of $0.0001 per share. Series Q Preferred Stock is convertible into Common Stock, at the option of the holder, at any time after the date of issuance of such share and prior to notice of redemption of such share of Series Q Preferred Stock by the Company, into such number of fully paid and nonassessable shares of Common Stock as determined by dividing the Series Q Conversion Value by the Conversion Price at the time in effect for such share. The per share “Series Q Conversion Value,” as defined in the Certificate of Designation, shall be calculated by the Company at least once each calendar quarter as follows: The per share Series Q Conversion Value shall be equal to the quotient of the “Core Q Holdings Asset Value” divided by the number of issued and outstanding shares of Series Q Preferred Stock. The “Core Q Holdings Asset Value” shall equal the value, as calculated and published by the Company, of all assets that constitute Core Q Holdings which shall include such considerations as the Company designates and need not accord with any established or commonly employed valuation method or considerations. “Core Q Holdings” consists of all proceeds received by the Company on the sale of shares of Series Q Preferred Stock and all securities, acquisitions, and business acquired from such proceeds by the Company. The Company shall periodically, but at least once each calendar quarter, identify, update, account for and value, the assets that comprise the Core Q Holdings. <span id="xdx_90D_eus-gaap--ConvertiblePreferredStockTermsOfConversion_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__custom--SeriesQPreferredStockMember_z51zi71bRb8b" style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The “Conversion Price” of the Series Q Preferred Stock shall be at the product of 105% and the closing price of the Company’s Common Stock on a date designated and published by the Company. The Series Q Preferred Stock will be available only to accredited, institutional, or qualified investors. The Company sold and issued 11 shares of Series Q Preferred Stock on May 30, 2018, at a price of $10,000 per share, for an aggregate purchase price of $110,000 (“Series Q Purchase Price”). The Company invested the Series Q Purchase Price as capital in Partner II to purchase equipment to be leased to Pueblo West. On September 27, 2022, Pueblo West exercised its lease prepayment option and purchased the manufacturing equipment for $245,369. On September 28, 2022 Partner II transferred full title to the equipment to Pueblo West. Therefore, the Core Q Holdings at September 30, 2022 and December 31, 2022 include this interest. On January 12, 2026, our Chief Executive Officer, Chet Billingsley, purchased the <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20260112__20260112__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zKxujozOHOw">11 outstanding Series Q Convertible Preferred Shares of the Company in a private transaction for a total purchase price of $<span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20260112__20260112__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zmM5Srmbyqzk" title="Total purchase price">204,488, or $<span id="xdx_900_eus-gaap--SharePrice_iI_pid_c20260112__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zBclvf2GQhyd" title="Share price">18,590 per share. On April 3, 2026, he elected to convert such <span id="xdx_908_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20260403__20260403__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zEWemWnZkigi">11 Series Q Convertible Preferred Shares into <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260403__20260403__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zu6SZWjHFl4">5,906,107 shares of the Company’s Common Stock at the conversion price of $<span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20260403__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zhDLB7Prw6R">0.0588 per Common Share. The Core Q Holdings Asset Value at June 30, 2026 and December 31, 2025 was $0 and $20,843 per share, respectively. There was no contingent liability for the Series Q Preferred Stock conversion at June 30, 2026 and December 31, 2025.

75000000

0.0001

300000

3000000

5000000

0.0001

200000

0.0001

The “Conversion Price” of the Series Q Preferred Stock shall be at the product of 105% and the closing price of the Company’s Common Stock on a date designated and published by the Company. The Series Q Preferred Stock will be available only to accredited, institutional, or qualified investors.

10000

110000

245369

204488

18590

5906107

0.0588

0 20843

Note 14 - Accrued salary, accrued retirement, and incentive fee - related party The Company had an outstanding liability to its CEO as follows: Schedule of outstanding liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_z59COxBNDxXa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_z4lTN8BspXfg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liability to shareholder</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 id="xdx_400_ecustom--AccruedSalariesAndBenefits_iI_pp0p0_maDBPPCzh3V_zoH95r25pt7f" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; width: 60%; text-align: left">Accrued salaries and benefits(1)</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">40,778</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">62,154</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term liability to shareholder</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedRetirementAndOtherBenefits_iI_pp0p0_maNLLTSz7WQ_zYQMZc2ySsdh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accrued retirement and other benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">746,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">702,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OffsetByShareholderAdvance_iI_pp0p0_maNLLTSz7WQ_zFwF2GrGc7z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Offset by shareholder advance</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">(261,653</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">(261,653</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_ecustom--NetLongtermLiabilityToShareholder_iTI_pp0p0_maDBPPCzh3V_mtNLLTSz7WQ_zbey7FhNOzHl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net long-term liability to shareholder </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">484,865</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">440,651</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DefinedBenefitPensionPlanCurrentAndNoncurrentLiabilities_iTI_pp0p0_mtDBPPCzh3V_zAcbqVPw7fZf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total outstanding liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">525,643</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">502,805</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 75%; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"> <tr style="vertical-align: top"> <td style="width: 0.25in">(1)</td> <td style="text-align: justify">Our CEO’s accrued salaries and benefits were reclassified from long-term liabilities to short-term liabilities in fiscal year 2026.</td></tr> </table> As approved by resolution of the Board of Directors in 1998, the CEO will be paid an incentive fee and a bonus, which are payable in installments at the CEO’s option. The incentive fee is 1% of the increase in market capitalization based on the bid price of the Company’s stock beyond the book value at confirmation of the bankruptcy, which was approximately $260,000. The bonus is 0.5% of the increase in market capitalization for each $1 increase in stock price up to a maximum of $8 per share (4%) based on the bid price of the stock beyond the book value at confirmation of the bankruptcy. For the six months ended June 30, 2026 and 2025, there were no incentive fee expenses.

The Company had an outstanding liability to its CEO as follows: Schedule of outstanding liability <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20260630_z59COxBNDxXa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20251231_z4lTN8BspXfg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Current liability to shareholder</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 id="xdx_400_ecustom--AccruedSalariesAndBenefits_iI_pp0p0_maDBPPCzh3V_zoH95r25pt7f" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt; width: 60%; text-align: left">Accrued salaries and benefits(1)</td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">40,778</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td><td style="padding-bottom: 1pt; width: 2%"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">62,154</td><td style="padding-bottom: 1pt; width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Long-term liability to shareholder</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--AccruedRetirementAndOtherBenefits_iI_pp0p0_maNLLTSz7WQ_zYQMZc2ySsdh" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: left">Accrued retirement and other benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">746,518</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">702,304</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--OffsetByShareholderAdvance_iI_pp0p0_maNLLTSz7WQ_zFwF2GrGc7z9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt; text-align: left; padding-bottom: 1pt">Offset by shareholder advance</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">(261,653</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">(261,653</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_ecustom--NetLongtermLiabilityToShareholder_iTI_pp0p0_maDBPPCzh3V_mtNLLTSz7WQ_zbey7FhNOzHl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net long-term liability to shareholder </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">484,865</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">440,651</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DefinedBenefitPensionPlanCurrentAndNoncurrentLiabilities_iTI_pp0p0_mtDBPPCzh3V_zAcbqVPw7fZf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Total outstanding liability</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">525,643</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">502,805</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table border="0" cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 75%; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0.5in"> <tr style="vertical-align: top"> <td style="width: 0.25in">(1)</td> <td style="text-align: justify">Our CEO’s accrued salaries and benefits were reclassified from long-term liabilities to short-term liabilities in fiscal year 2026.</td></tr> </table>

40778 62154 746518 702304 -261653 -261653 484865 440651

525643

502805

0.01

260000

0.005

0.04

For the six months ended June 30, 2026 and 2025, there were no incentive fee expenses.

Note 15 – Related party transactions Between January 1, 2026 and April 14, 2026, our Chief Executive Officer, Chet Billingsley, purchased <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesEmployeeStockPurchasePlans_c20260101__20260414__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zeDRoPZdeute">51,000 shares of the Company’s common stock on the open market at an average price of $<span id="xdx_908_eus-gaap--SharesIssuedPricePerShare_iI_c20260414__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zcPxfL0Usoj">0.0808 per share. On January 12, 2026, our Chief Executive Officer, Chet Billingsley, purchased the <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_pid_c20260112__20260112__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zZL9hhef8uY">11 outstanding Series Q Convertible Preferred Shares of the Company in a private transaction for a total purchase price of $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueNewIssues_pid_c20260112__20260112__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zP76iqBN1Gdf">204,488, or $<span id="xdx_902_eus-gaap--SharePrice_iI_pid_c20260112__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zQSn937ti6aj">18,590 per share. On April 3, 2026, he elected to convert such 11 Series Q Convertible Preferred Shares into <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_pid_c20260403__20260403__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zqVxlr7axtFj">5,906,107 shares of the Company’s Common Stock at the conversion price of $<span id="xdx_900_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20260403__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember__us-gaap--StatementClassOfStockAxis__custom--SeriesQConvertiblePreferredStockMember_zg5iWfjSVjGe">0.0588 per Common Share.

51000

0.0808

204488

18590

5906107

0.0588

Note 16 – Commitments and contingencies As of June 30, 2026, and 2025, the Company had certain commitments and contingencies related to collections. Chief among these are legal expenses and costs that may be associated with opportunistic collections, such as the collection of a $180,000 receivable that the Company is pursuing in the Superior Court of California, County of Fresno, in an interpleader action as of June 30, 2026. Management estimates that the ratio of committed estimated legal fees to expected recovery may be about ten percent. Such is not expected to be material enough to report on and will not be certain until the Company makes a business judgment on legal involvement, as it continues to monitor the potential for collection feasibility. The Company is also monitoring the potential of its collection on a $2,539,597 judgment plus $754,921 interest from the G Farma Settlors. Management’s approach toward collection from the G Farma Settlors is similar, though of larger magnitude, but with a smaller probability. Due to the uncertainty of collection, the receivable is fully impaired, and the judgment is fully reserved. See Notes 3, 4, and 7.

180000

2539597

754921

Note 17 – Segment Information The Company is an operating, acquisition, and investment business. Subsidiaries in which the Company has a controlling financial interest are consolidated. The Company generally has two reportable segments. The first reportable segment is its classic energy segment, which consists of the Company’s operations and investment in the classic energy space, including its oil and gas royalty interests. The classic energy segment includes the fair value of securities investments in (i) oil and gas, (ii) uranium, and (iii) coal plus the Company’s March 2025 acquisition of three fractional, non-operating royalty interests in oil and gas properties covering approximately one-hundred twenty-one (121) wells in the Spraberry Field of the Permian Basin in West Texas for total consideration of $1,369,899 that is further disclosed at Note 8. The Company’s primary aim for its classic energy segment is to acquire revenue-generating energy assets, such as oil and gas royalties, oil service businesses, or other private energy operating companies, as viable opportunities for such acquisition(s) become available. The second reportable segment consists of the Company’s historic residual operations, which include the fully impaired settlement payments receivable from G Farma and its co-defendants in the amount of $2,539,597 plus $754,921 accrued interest at June 30, 2026, and the operation of subsidiaries Mentor IP, Partner I, Partner II, and TWG. The Company also maintains a gold investment for profit and short-term treasury exchange-traded funds for the purpose of facilitating investment into the Company to support potential future energy acquisitions and to collect low-risk interest to offset inflation, respectively. Additionally, the Company formerly had small investments in futures contracts, investments in securities listed on the NYSE and NASDAQ, an investment in note receivable from a non-affiliated party that was fully impaired on June 11, 2024, and the fair value of convertible notes receivable and accrued interest from NeuCourt, that was exchanged for a NeuCourt SAFE security investment that is carried at cost as a long-term investment and is included with the Company’s long term investments on the Company’s consolidated balance sheet. The gold investment, short-term treasury exchange-traded funds, and the investment in NeuCourt are included in the Corporate and Eliminations section below. Our Chief Operating Decision Maker (“CODM”) is our Chairman and Chief Executive Officer, Chet Billingsley. Our CODM evaluates the performance of the Company’s operating segments on an ongoing weekly basis, and he routinely monitors each segment’s exposure to risk due to potential economic factors, societal trends, and market conditions in order to assess and determine the proper allocation of resources related to segment expenses. Our CODM uses segment operating income (loss) to review monthly, quarterly, and annual segment trends. Additionally, the CODM regularly monitors actual and prospective cash and cash equivalent balances weekly. Routine expenses related to Company’s oil and gas royalty interests within its energy segment were limited to the severance and ad valorem tax liabilities specified below. The Company’s CODM monitors changes in market conditions, commodity prices, production volumes, and other factors, which may materially impact the recoverability of our royalty interests. Costs not allocated to our two reportable segments represent activities associated with the Company’s management and headquarters functions, especially with regard to accounting and audits for the Company and its majority-owned subsidiaries. The Company’s headquarters functions also include monitoring our less than majority positions for value and investment security and reviewing possible acquisition candidates and acquisition assets on an ongoing basis. These costs primarily included administrative expenses, professional service fees, advertising and promotion expenses, travel-related expenses, employee and officer salaries, employee and officer accrued benefits, employee and officer payroll tax expenses, board fees, and depreciation expenses. See Management’s Discussion and Analysis of Financial Condition and Results of Operations, Results of Operations for the three months and six months ended June 30, 2026 compared to the three months and six months ended June 30, 2025, Selling, General, and Administrative Expenses for a further disclosure and discussion of the Company’s management and headquarters related expenses. <p id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zw2hYKLepu1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Segment information for our current operating segments is as follows: Schedule of segment information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_us-gaap--StatementBusinessSegmentsAxis_custom--EnergySegmentMember_z6zNaPs9XKT9" style="border-bottom: Black 1pt solid; text-align: center">Energy Segment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_us-gaap--StatementBusinessSegmentsAxis_custom--HistoricSegmentMember_zqgJGFPXox1f" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">Historic Segment</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_us-gaap--StatementBusinessSegmentsAxis_custom--CorporateAndOtherAndEliminationsMember_zJpkxCm1Pmy9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate and Eliminations</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zhcCLVF7B5P8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Three months ended June 30, 2026</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><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 id="xdx_430_c20260401__20260630_eus-gaap--Revenues_zWfgZvZkLQL4" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Net revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">65,595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">-</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: 10%; text-align: right">65,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_434_c20260401__20260630_eus-gaap--OperatingIncomeLoss_zp0ljK6gQHT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(160</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(197,279</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,844</td><td style="text-align: left">)</td></tr> <tr id="xdx_439_c20260401__20260630_eus-gaap--InvestmentIncomeInterestAndDividend_zWBzl64FKmLk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20260401__20260630_eus-gaap--InterestExpenseNonoperating_zp7hi0THuuYh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</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><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 id="xdx_432_c20260401__20260630_ecustom--SeveranceAndAdValoremTaxes_zmOSe0xT1eYl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Severance and ad valorem taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,264</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><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">3,264</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260401__20260630_ecustom--PropertyAdditions_zIDKs9qbCR7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property additions</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20260401__20260630_eus-gaap--DepreciationDepletionAndAmortization_zIqUIerAryhg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,456</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,456</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20260401__20260630_eus-gaap--AdditionsToOtherAssetsAmount_zRNdapfEsVT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset additions</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><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 id="xdx_437_c20260401__20260630_ecustom--OtherAssetAmortization_z3Qa4F1K4e0i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,247</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><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">34,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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><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-decoration: underline; font-weight: bold">Three months ended June 30, 2025</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><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 id="xdx_431_c20250401__20250630_eus-gaap--Revenues_zgjLTqpVdImj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">75,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250401__20250630_eus-gaap--OperatingIncomeLoss_zTHRylJ8oSYd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(442</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(201,291</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(126,733</td><td style="text-align: left">)</td></tr> <tr id="xdx_43E_c20250401__20250630_eus-gaap--InvestmentIncomeInterestAndDividend_zkehQaqbGzs2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,392</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,393</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20250401__20250630_eus-gaap--InterestExpenseNonoperating_zqvdxIUSpyF1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</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><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 id="xdx_438_c20250401__20250630_ecustom--SeveranceAndAdValoremTaxes_zhUcXQvl2lg4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Severance and ad valorem 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><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 id="xdx_431_c20250401__20250630_ecustom--PropertyAdditions_zyqt8P0zz9f5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property additions</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><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 id="xdx_435_c20250401__20250630_eus-gaap--DepreciationDepletionAndAmortization_zydBJ8XzLD23" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250401__20250630_eus-gaap--AdditionsToOtherAssetsAmount_zOZxkEPjL8f7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset additions</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><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 id="xdx_43D_c20250401__20250630_ecustom--OtherAssetAmortization_zOkwv0Jb1nS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,247</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><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">34,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Six months ended June 30, 2026</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><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 id="xdx_437_c20260101__20260630_eus-gaap--Revenues_zJTJiAtrTm51" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">108,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">108,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630_eus-gaap--OperatingIncomeLoss_zFeKnCKOAxN2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(649</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(499,939</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(392,225</td><td style="text-align: left">)</td></tr> <tr id="xdx_430_c20260101__20260630_eus-gaap--InvestmentIncomeInterestAndDividend_z2bQsChRfGgb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eus-gaap--InterestExpenseNonoperating_z7QpVYdLs0Q2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</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><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 id="xdx_438_c20260101__20260630_ecustom--SeveranceAndAdValoremTaxes_zZl3Dxg2cBU7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Severance and ad valorem taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,098</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><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">10,098</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630_ecustom--PropertyAdditions_z8f0PBzqL3P7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property additions</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630_eus-gaap--DepreciationDepletionAndAmortization_zUiU7IkY72Sl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,303</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260101__20260630_eus-gaap--AdditionsToOtherAssetsAmount_zFj44m7VOUv2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset additions</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><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 id="xdx_436_c20260101__20260630_ecustom--OtherAssetAmortization_zAnYCydmIb39" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,495</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><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">68,495</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20260630_eus-gaap--Assets_iI_zj1lLanffoK6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,237,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,516,439</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Six months ended June 30, 2025</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><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 id="xdx_436_c20250101__20250630_eus-gaap--Revenues_zZ8muspmcA47" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">77,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</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">77,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20250630_eus-gaap--OperatingIncomeLoss_zcvagKq2piCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(622</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(397,086</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(320,708</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20250101__20250630_eus-gaap--InvestmentIncomeInterestAndDividend_zaczH8wEkm83" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,041</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,044</td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20250630_eus-gaap--InterestExpenseNonoperating_ziCX19YbRqxl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</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><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 id="xdx_43A_c20250101__20250630_ecustom--SeveranceAndAdValoremTaxes_zOCraXoa00Uc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Severance and ad valorem 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><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 id="xdx_43A_c20250101__20250630_ecustom--PropertyAdditions_zNxFAJuumq6a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property additions</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><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 id="xdx_438_c20250101__20250630_eus-gaap--DepreciationDepletionAndAmortization_zU0HEzmw6NSf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20250101__20250630_eus-gaap--AdditionsToOtherAssetsAmount_zuAV4yYJoIUg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,369,889</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><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">1,369,889</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20250630_ecustom--OtherAssetAmortization_zpjZL3r4hIj5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,756</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><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">34,756</td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20250630_eus-gaap--Assets_iI_zUrpde3ATw14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,508,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,456,801</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,966,998</td><td style="text-align: left"> </td></tr> </table> <p id="xdx_891_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zmjSNd7cuRl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table reconciles operating segments and corporate-unallocated operating income (loss) to consolidated income before income taxes for the three and six months ended June 30, 2026 and 2025, as presented in the unaudited condensed consolidated income statements: Schedule of reconciliation of revenue from segments to consolidated <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260401__20260630_zsksDQ7txi6d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250401__20250630_z2vzlVYgx7Y4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zuwlaOl5myU7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250630_zmD3e14FVQrl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingIncomeLoss_pp0p0_maILFCOzJjx_z6ndbEBW5Btj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Operating income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(131,844</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(126,733</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(392,225</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: 10%; text-align: right">(320,708</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--RealizedInvestmentGainsLosses_pp0p0_maILFCOzJjx_zjFDMvOKoDQ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Realized gain (loss) on investment in securities</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">(194,693</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,740</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(185,147</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromEquityMethodInvestments_pp0p0_maILFCOzJjx_zyjrSKgFvKTg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unrealized gain (loss) on investment in securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(120,549</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,331</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,794</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RealizedInvestmentGainsLossesInvestmentInGold_pp0p0_maILFCOzJjx_zwtAqzU3Thog" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Realized gain (loss) on investment in gold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,886</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,886</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 id="xdx_402_ecustom--RealizedInvestmentGainsLossesInvestmentInFutures_pp0p0_maILFCOzJjx_zpjZGVZKrH7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Realized gain (loss) on investment in futures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116</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 id="xdx_402_eus-gaap--InvestmentIncomeInterestAndDividend_pp0p0_maILFCOzJjx_zGDFYiJsjnX8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,393</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,044</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherNonoperatingIncomeExpense_maILFCOzJjx_znwWk7derHa3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other income</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">-</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">-</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">20,413</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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 id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzJjx_zLc7WVMCfOjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income (loss) before income taxes</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(202,330</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(233,702</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">(371,020</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">(441,017</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

1369899

2539597

754921

<p id="xdx_891_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zw2hYKLepu1h" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">Segment information for our current operating segments is as follows: Schedule of segment information <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B7_us-gaap--StatementBusinessSegmentsAxis_custom--EnergySegmentMember_z6zNaPs9XKT9" style="border-bottom: Black 1pt solid; text-align: center">Energy Segment</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_us-gaap--StatementBusinessSegmentsAxis_custom--HistoricSegmentMember_zqgJGFPXox1f" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">Historic Segment</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B5_us-gaap--StatementBusinessSegmentsAxis_custom--CorporateAndOtherAndEliminationsMember_zJpkxCm1Pmy9" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Corporate and Eliminations</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4BF_zhcCLVF7B5P8" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Consolidated</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Three months ended June 30, 2026</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><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 id="xdx_430_c20260401__20260630_eus-gaap--Revenues_zWfgZvZkLQL4" style="vertical-align: bottom; background-color: White"> <td style="width: 44%; text-align: left">Net revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">65,595</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">65,595</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_434_c20260401__20260630_eus-gaap--OperatingIncomeLoss_zp0ljK6gQHT" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">65,595</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(160</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(197,279</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(131,844</td><td style="text-align: left">)</td></tr> <tr id="xdx_439_c20260401__20260630_eus-gaap--InvestmentIncomeInterestAndDividend_zWBzl64FKmLk" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20260401__20260630_eus-gaap--InterestExpenseNonoperating_zp7hi0THuuYh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</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><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 id="xdx_432_c20260401__20260630_ecustom--SeveranceAndAdValoremTaxes_zmOSe0xT1eYl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Severance and ad valorem taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,264</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><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">3,264</td><td style="text-align: left"> </td></tr> <tr id="xdx_437_c20260401__20260630_ecustom--PropertyAdditions_zIDKs9qbCR7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property additions</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td></tr> <tr id="xdx_43E_c20260401__20260630_eus-gaap--DepreciationDepletionAndAmortization_zIqUIerAryhg" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,456</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,456</td><td style="text-align: left"> </td></tr> <tr id="xdx_439_c20260401__20260630_eus-gaap--AdditionsToOtherAssetsAmount_zRNdapfEsVT6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset additions</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><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 id="xdx_437_c20260401__20260630_ecustom--OtherAssetAmortization_z3Qa4F1K4e0i" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,247</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><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">34,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </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><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-decoration: underline; font-weight: bold">Three months ended June 30, 2025</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><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 id="xdx_431_c20250401__20250630_eus-gaap--Revenues_zgjLTqpVdImj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Net revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><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">75,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250401__20250630_eus-gaap--OperatingIncomeLoss_zTHRylJ8oSYd" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">75,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(442</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(201,291</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(126,733</td><td style="text-align: left">)</td></tr> <tr id="xdx_43E_c20250401__20250630_eus-gaap--InvestmentIncomeInterestAndDividend_zkehQaqbGzs2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,392</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,393</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20250401__20250630_eus-gaap--InterestExpenseNonoperating_zqvdxIUSpyF1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest expense</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><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 id="xdx_438_c20250401__20250630_ecustom--SeveranceAndAdValoremTaxes_zhUcXQvl2lg4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Severance and ad valorem 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><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 id="xdx_431_c20250401__20250630_ecustom--PropertyAdditions_zyqt8P0zz9f5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Property additions</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><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 id="xdx_435_c20250401__20250630_eus-gaap--DepreciationDepletionAndAmortization_zydBJ8XzLD23" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">85</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250401__20250630_eus-gaap--AdditionsToOtherAssetsAmount_zOZxkEPjL8f7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset additions</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><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 id="xdx_43D_c20250401__20250630_ecustom--OtherAssetAmortization_zOkwv0Jb1nS1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,247</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><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">34,247</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Six months ended June 30, 2026</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><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 id="xdx_437_c20260101__20260630_eus-gaap--Revenues_zJTJiAtrTm51" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">108,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><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">108,363</td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20260101__20260630_eus-gaap--OperatingIncomeLoss_zFeKnCKOAxN2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">108,363</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(649</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(499,939</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(392,225</td><td style="text-align: left">)</td></tr> <tr id="xdx_430_c20260101__20260630_eus-gaap--InvestmentIncomeInterestAndDividend_z2bQsChRfGgb" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">190</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193</td><td style="text-align: left"> </td></tr> <tr id="xdx_43F_c20260101__20260630_eus-gaap--InterestExpenseNonoperating_z7QpVYdLs0Q2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</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><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 id="xdx_438_c20260101__20260630_ecustom--SeveranceAndAdValoremTaxes_zZl3Dxg2cBU7" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Severance and ad valorem taxes</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">10,098</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><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">10,098</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630_ecustom--PropertyAdditions_z8f0PBzqL3P7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property additions</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">4,112</td><td style="text-align: left"> </td></tr> <tr id="xdx_438_c20260101__20260630_eus-gaap--DepreciationDepletionAndAmortization_zUiU7IkY72Sl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,303</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,303</td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20260101__20260630_eus-gaap--AdditionsToOtherAssetsAmount_zFj44m7VOUv2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset additions</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><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 id="xdx_436_c20260101__20260630_ecustom--OtherAssetAmortization_zAnYCydmIb39" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">68,495</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><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">68,495</td><td style="text-align: left"> </td></tr> <tr id="xdx_43A_c20260630_eus-gaap--Assets_iI_zj1lLanffoK6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,237,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">405</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,279,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,516,439</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Six months ended June 30, 2025</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><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 id="xdx_436_c20250101__20250630_eus-gaap--Revenues_zZ8muspmcA47" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Net revenue</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">77,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">-</td><td style="text-align: left"> </td><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">77,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250101__20250630_eus-gaap--OperatingIncomeLoss_zcvagKq2piCa" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating income (loss)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">77,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(622</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(397,086</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(320,708</td><td style="text-align: left">)</td></tr> <tr id="xdx_431_c20250101__20250630_eus-gaap--InvestmentIncomeInterestAndDividend_zaczH8wEkm83" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,041</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,044</td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20250101__20250630_eus-gaap--InterestExpenseNonoperating_ziCX19YbRqxl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Interest expense</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><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 id="xdx_43A_c20250101__20250630_ecustom--SeveranceAndAdValoremTaxes_zOCraXoa00Uc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Severance and ad valorem 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><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 id="xdx_43A_c20250101__20250630_ecustom--PropertyAdditions_zNxFAJuumq6a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Property additions</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><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 id="xdx_438_c20250101__20250630_eus-gaap--DepreciationDepletionAndAmortization_zU0HEzmw6NSf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Fixed asset depreciation and amortization</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">170</td><td style="text-align: left"> </td></tr> <tr id="xdx_431_c20250101__20250630_eus-gaap--AdditionsToOtherAssetsAmount_zuAV4yYJoIUg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Other asset additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,369,889</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><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">1,369,889</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250101__20250630_ecustom--OtherAssetAmortization_zpjZL3r4hIj5" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Other asset amortization</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">34,756</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><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">34,756</td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20250630_eus-gaap--Assets_iI_zUrpde3ATw14" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Total assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,508,510</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,687</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,456,801</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,966,998</td><td style="text-align: left"> </td></tr> </table>

65595

-160

-197279

-131844

3264 3264 4112 4112

1456

34247 34247

75000

-442

-201291

-126733

7392

7393

34247 34247

108363

-649

-499939

-392225

190

193

10098 10098 4112 4112

2303

68495 68495

1237033

405

1279001

2516439

77000

-622

-397086

-320708

37041

37044

170

1369889

34756 34756

1508510

1687

1456801

2966998

<p id="xdx_891_eus-gaap--ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock_hus-gaap--StatementOperatingActivitiesSegmentAxis__us-gaap--SegmentContinuingOperationsMember_zmjSNd7cuRl1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify">The following table reconciles operating segments and corporate-unallocated operating income (loss) to consolidated income before income taxes for the three and six months ended June 30, 2026 and 2025, as presented in the unaudited condensed consolidated income statements: Schedule of reconciliation of revenue from segments to consolidated <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20260401__20260630_zsksDQ7txi6d" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_496_20250401__20250630_z2vzlVYgx7Y4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20260101__20260630_zuwlaOl5myU7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250101__20250630_zmD3e14FVQrl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three Months Ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Six Months Ended June 30,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_eus-gaap--OperatingIncomeLoss_pp0p0_maILFCOzJjx_z6ndbEBW5Btj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 44%; text-align: left">Operating income (loss)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(131,844</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right">(126,733</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: 10%; text-align: right">(392,225</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: 10%; text-align: right">(320,708</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_405_eus-gaap--RealizedInvestmentGainsLosses_pp0p0_maILFCOzJjx_zjFDMvOKoDQ1" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Realized gain (loss) on investment in securities</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">(194,693</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">18,740</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(185,147</td><td style="text-align: left">)</td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromEquityMethodInvestments_pp0p0_maILFCOzJjx_zyjrSKgFvKTg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Unrealized gain (loss) on investment in securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(120,549</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">80,331</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(68,143</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">27,794</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--RealizedInvestmentGainsLossesInvestmentInGold_pp0p0_maILFCOzJjx_zwtAqzU3Thog" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Realized gain (loss) on investment in gold</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,886</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">49,886</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 id="xdx_402_ecustom--RealizedInvestmentGainsLossesInvestmentInFutures_pp0p0_maILFCOzJjx_zpjZGVZKrH7b" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Realized gain (loss) on investment in futures</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116</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><td> </td> <td style="text-align: left"> </td><td style="text-align: right">116</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 id="xdx_402_eus-gaap--InvestmentIncomeInterestAndDividend_pp0p0_maILFCOzJjx_zGDFYiJsjnX8" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Interest and dividend income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,393</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">37,044</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--OtherNonoperatingIncomeExpense_maILFCOzJjx_znwWk7derHa3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other income</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">-</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">-</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">20,413</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">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </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><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 id="xdx_40E_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzJjx_zLc7WVMCfOjl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt">Income (loss) before income taxes</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">(202,330</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">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(233,702</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(371,020</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">(441,017</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

-131844

-126733

-392225

-320708

-194693

18740

-185147

-120549

80331

-68143

27794

49886 49886 116 116

7393

193

37044

20413

-202330

-233702

-371020

-441017

Note 18 – Subsequent events Management evaluated subsequent events through the date these financial statements were issued and concluded that no events subsequent to June 30, 2026 have occurred that would require recognition or disclosure except as noted below. Subsequent to quarter end, the Company received a total of $22,669 in royalty interest payments, gross, which, after payment of $1,123 in severance taxes paid by the Company, were $21,546 net, which represents a portion of the royalty income earned by the Company in May, 2026.

22669

1123

21546

Par value is less than $0.01. The company recorded operating loss and so the diluted EPS will not be calculated for the diluted EPS effect is anti-dilutive. Par value of series Q preferred shares is less than $1. Par value of series Q preferred shares is less than $1. Coincident with the June 11, 2024 impairment, accounts receivable of $2,300 were reclassed and concurrently impaired. Prior to the full impairment, the Company reduced the face value of its investment in account receivable by an additional $100 per month for five receivable payment installments. Our CEO’s accrued salaries and benefits were reclassified from long-term liabilities to short-term liabilities in fiscal year 2026.