NOTE 16 – COMMITMENTS AND CONTINGENCIES

Operating Lease Liabilities

The tables below present information regarding the Company’s operating lease and liability as of June 30, 2026 and December 31, 2025:

Consulting Agreements

Effective October 15, 2025 and in connection with the acquisition discussed in Note 3, Acquisitions and Dispositions, Centinela entered into a consulting agreement with the seller of that business through April 15, 2026 wherein it is obligated to compensate that individual $50,000 per month. The amount due to that individual consisting of services provided less payments made by Centinela is $125,000 as of June 30, 2026.

Effective October 28, 2025, Sentinel entered into a consulting agreement with Padang Padang, Ltd (“Padang”), a related party, through October 2026 wherein Sentinel is obligated to compensate Padang $20,000 per month. Remaining payments due to Padang under the terms of this agreement total $71,500 as of June 30, 2026.

Legal Matters

The Company, as previously indicated, is subject to litigation claims arising in the ordinary course of business. In that regard, the Company has assessed each matter individually and has recorded aggregated estimated liabilities for litigation claims of $361,331 and $347,325 as of June 30, 2026 and December 31, 2025, respectively. The Company is not aware of any litigation, pending litigation, or other transactions that, in the opinion of management, would require additional estimated liabilities or specific disclosure as of those dates to prevent the financial statements from being misleading.