v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF DISAGGREGATION OF REVENUES

 

   2026   2025   2026   2025 
   For the Three Months
Ended June 30,
   For the Six Months
Ended June 30,
 
   2026   2025   2026   2025 
Revenues from software development services  $239,732   $9,286   $446,483   $16,375 
Revenues from consulting services   81,696    177,991    107,443    423,534 
Total revenues  $321,428   $187,277   $553,926   $439,909 
SCHEDULE OF CONCENTRATION OF CREDIT RISK

For the three and six months ended June 30, 2026 and 2025, customers account for 10% or more of the Company’s revenues are as follows:

 

  

For the Three Months

Ended June 30,

  

For the Six Months

Ended June 30,

 
   2026   2025   2026   2025 
Customer A   74.6%   -*    80.6%   -* 
Customer B   *   17.8%   -*    -* 
Customer C   -*    42.7%   11.1%   36.5%
Customer D   -*    30.2%   -*    36.9%
Customer E   -*    -*    *   -* 
Customer F   -*    -*    -*    12.4%
Customer G   -*    -*    -*    10.2%

 

As of June 30, 2026 and December 31, 2025, customers account for 10% or more of the Company’s accounts receivable are as follows:

 

   June 30,   December 31, 
   2026   2025 
Customer A   100.0%   87.6%
Customer H   -*    12.4%

 

 

For the three and six months ended June 30, 2026 and 2025, vendors account for 10% or more of the Company’s purchases from continuing operations are as follows:

 

  

For the Three Months

Ended June 30,

  

For the Six Months

Ended June 30,

 
   2026   2025   2026   2025 
Vendor A   22.7%   -*    16.1%   -* 
Vendor B   16.0%   -*    11.2%   -* 
Vendor C   -*    15.0%   16.6%   32.9%
Vendor D   -*    14.1%   -*    -* 

 

As of June 30, 2026 and December 31, 2025, vendors account for 10% or more of the Company’s accounts payable and accrued expenses are as follows:

 

   June 30,   December 31, 
   2026   2025 
Vendor B   10.7%   11.7%
Vendor D   12.7%   -* 
Vendor E   56.1%   53.8%

 

* Less than 10%.
SCHEDULE OF ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS

Assets and liabilities measured at fair value on a recurring basis as of June 30, 2026 and December 31, 2025 are summarized below (also see NOTE 4 for investments):

 

                 
Fair Value Measurements as of June 30, 2026
   Quoted Prices
in Active
Markets for Identical
Assets or Liabilities
(Level 1)
   Significant Other
Observable
Inputs
(Level 2)
   Unobservable
Inputs
(Level 3)
   Fair Value at
June 30, 2026
 
Investments in marketable securities  $2,668,317   $-   $-   $2,668,317 
Long-term investment in warrants  $-   $121,774   $-   $121,774 
Derivative liability  $-   $-   $74,461   $74,461 

 

                 
Fair Value Measurements as of December 31, 2025
  

Quoted Prices

in Active

Markets for Identical

Assets or Liabilities

(Level 1)

   Significant Other
Observable
Inputs
(Level 2)
   Unobservable
Inputs
(Level 3)
   Fair Value at
December 31, 2025
 
Investments in marketable securities  $3,690,187   $-   $-   $3,690,187 
Long-term investment in warrants  $-   $280,924   $-   $280,924 
Derivative liability  $-   $-   $121,719   $121,719