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The parties completed and closed the LimitlessX Acquisition on May 20, 2022 by issuing an aggregate of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20220520__20220520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--BioLabNaturalsIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LimitlessXShareholdersMember_zpE62do7HG8g" title="Number of shares acquisitions">3,233,334</span> shares of common stock of Bio Lab to the LimitlessX shareholders (the “Acquisition Closing”). According to the terms of the Share Exchange Agreement, Bio Lab then issued an additional <span id="xdx_908_ecustom--NumberOfAdditionalSharesIssuedDuringAcquisitions_c20220520__20220520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--BioLabNaturalsIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LimitlessXShareholdersMember_zdXdEkJ2UqF" title="Number of additional shares issued">300,000</span> shares of common stock to the LimitlessX shareholders pro rata to their interests approximately nine months from the Acquisition Closing as part of the LimitlessX Acquisition. Concurrently with the LimitlessX Acquisition, Jaspreet Mathur, the founder and principal shareholder of LimitlessX, also purchased from Helion Holdings LLC, <span id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_c20220520__us-gaap--StatementClassOfStockAxis__custom--ClassAConvertiblePreferredStockMember__dei--LegalEntityAxis__custom--HelionHoldingsLLCMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--JaspreetMathurMember_zyccRyJOEZdg" title="Preferred stock shares issued">500,000</span> shares of Bio Lab’s Class A Preferred Convertible Stock, which at all times have a number of votes equal to <span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardPercentageOfOutstandingStockMaximum_pid_dp_uPure_c20220520__20220520__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__dei--LegalEntityAxis__custom--BioLabNaturalsIncMember_zyRxbhSzcIY3" title="Percentage of issued and outstanding shares">60</span>% of all of the issued and outstanding shares of common stock of Bio Lab.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 10, 2022, Bio Lab changed its name to Limitless X Holdings Inc. (“Limitless”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The LimitlessX Acquisition was accounted for as a “reverse merger” following the completion of the transaction. For accounting purposes, LimitlessX was deemed to be the accounting acquirer in the transaction and, consequently, the transaction was treated as a recapitalization of Bio Lab. Accordingly, LimitlessX’s assets, liabilities, and results of operations became the historical financial statements of the registrant. No step-up in basis or intangible assets or goodwill was recorded in this transaction.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company (as defined below) is a Delaware corporation building a diversified ecosystem across health, wellness, entertainment, and media-driven brand development. As of June 1, 2026, the Company conducts business through four wholly owned subsidiaries: Limitless X, Inc., Limitless Films, Inc., Limitless Entertainment Group, Inc., and BodyCor, Inc.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Through Limitless X, Inc., the Company operates a direct-to-consumer e-commerce platform supporting a portfolio of health, wellness, and consumer packaged goods. Online sales are conducted through the Company’s owned and operated e-commerce platform, and order management, shipping, and logistics are coordinated internally through third-party technology tools. The Company’s current primary focus remains direct-to-consumer product sales, with larger-scale offline distribution and centralized warehousing not yet implemented.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the periods presented, the Company’s net revenue consisted of product sales. The Company’s current business activities include direct-to-consumer sales of dietary supplements and consumer packaged goods; film and television development, packaging, financing and monetization; professional boxing and combat sports initiatives; and technology-enabled wellness initiatives, including AI-assisted digital wellness tools and the integration of DING under BodyCor.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 3233334 300000 500000 0.60 <p id="xdx_808_eus-gaap--SignificantAccountingPoliciesTextBlock_z9lK2mhSmaT5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2 – <span id="xdx_826_zAS2tUM45Wfg">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying unaudited interim consolidated financial statements as of and for the three and six months ended June 30, 2026 and 2025 have been prepared in accordance with accounting principles generally accepted in the United States of America (“US GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q. Accordingly, they do not include all of the information and notes required by US GAAP for complete financial statements. In the opinion of management, all adjustments (consisting only of normal recurring accruals) considered necessary for a fair presentation have been included. All intercompany balances and transactions have been eliminated in consolidation. Operating results for the three and six months ended June 30, 2026 and 2025 are not necessarily indicative of the results that may be expected for any future periods or the year ending December 31, 2026. The accompanying unaudited consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (“2026 10-K”) filed with the Securities and Exchange Commission (“SEC”) on April 15, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_ecustom--GoingConcernPolicyTextBlock_zrWP1e75K8Gc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zmGRcegDLRK9">Going Concern</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of approximately $<span id="xdx_90E_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20260630_zUK0YHEeUO05">116.7</span> million on June 30, 2026, and had a net loss of $<span id="xdx_900_eus-gaap--NetIncomeLoss_iN_pn5n6_di_c20260101__20260630_zoJWIbQuYXP2" title="Net loss">31.8</span></span> million for the six months ended June 30, 2026. These matters raise substantial doubt about the Company’s ability to continue as a going concern.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To support our existing and planned business model, the Company needs to raise additional capital to fund our future operations. The Company has not experienced any difficulty in raising funds through loans and has not experienced any liquidity problems in settling payables in the normal course of business and repaying loans when they fall due. Successful renewal of our loans, however, is subject to numerous risks and uncertainties. In addition, the increasingly competitive industry conditions under which we operate may negatively impacted our results of operations and cash flows. Additional debt financing is anticipated to fund the Company’s operations in near future. However, there are no current agreements or understandings with regard to the form, time or amount of such financing and there is no assurance that any of this financing can be obtained or that the Company can continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_ecustom--AcquisitionOfRemainingOwnershipInterestInLimitlessFilmIncPolicyTextBlock_zPLKi1gVhJZ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_zeOnY4YzoFfa">Acquisition of Remaining Ownership Interest in Limitless Film, Inc.</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 1, 2026, Limitless Holdings, Inc. (the “Company”) acquired the remaining 80% ownership interest in Limitless Entertainment Group, Inc. (“LEG”) and Limitless Film, Inc. (“Limitless Film”) from EM1 Capital, Inc. (“EM1”) for nominal consideration of $1. Prior to the transaction, the Company owned 20% of the outstanding common stock of LEG. EM1 is controlled by the Company’s majority shareholder. As a result, the transaction was determined to be a transfer of equity interests between entities under common control. Accordingly, the transaction was accounted for pursuant to ASC 805-50, Business Combinations – Related Issues. Under ASC 805-50, assets and liabilities transferred between entities under common control are recognized at their historical carrying values and no step-up to fair value, goodwill, or bargain purchase gain is recognized. The difference between the consideration transferred and the historical carrying value of the net assets acquired was recorded as an adjustment to additional paid-in capital within stockholders’ equity. Following completion of the transaction, the Company owns <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260101__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EMICapitalIncMember_zqdBpMUQJCR1" title="Ownership percentage">100</span>% of the outstanding equity interests of LEG and Limitless Film and consolidates the financial position, results of operations, and cash flows of Limitless Film in accordance with ASC 810,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of this transaction, the Company recorded a reduction of $<span id="xdx_901_ecustom--NetAssetsAcquiredContributedAsAdditionalPaidInCapital_c20260401__20260630_zD5AbbikSrvg" title="Acquired contributed additional paid in capital"><span id="xdx_903_ecustom--NetAssetsAcquiredContributedAsAdditionalPaidInCapital_c20260101__20260630_zZiyISi880a8" title="Acquired contributed additional paid in capital">281,063</span></span> of additional paid-in capital which represented accumulated deficits of LEG and Limitless Film during the three and six months ended June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84C_eus-gaap--ConsolidationPolicyTextBlock_zcANe4K4dcKf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zVmOIDMWS989">Principles of Consolidation and Reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements include the accounts of Limitless X Holdings Inc. (a holding company) and its wholly owned operating subsidiaries: Limitless X, Inc., Limitless Film, Inc. (became wholly owned subsidiary effective January 1, 2026), and Limitless Entertainment Group, Inc. (became wholly owned subsidiary effective January 1, 2026) and Prime Time Live, Inc. (collectively, the “Company”). All intercompany balances have been eliminated during consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--UseOfEstimates_zqz70jLJfP3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zMiluVKZKZA8">Use of Estimates in the Preparation of Consolidated Financial Statements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zcgWTjObWZS1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zvWDDw2ZUU22">Segment Reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating segments comprised of the components of an entity in which separate information is available for evaluation by the Company’s chief operating decision maker, or group of decision makers, in determining how to allocate resources in evaluating performance. The Company consists of a single reporting segment providing direct to consumer e-commerce services for the Company’s health and wellness products, with a primary emphasis on dietary supplements. The Company’s current lead products are NZT-48, NZT-48 Lions mane, NZT-48 For Her and Oneshot Nootropic Pre-Workout.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer. The accounting policies of the direct-to-consumer ecommerce services segment are as described in the summary of significant accounting policies. The CODM evaluates the performance of the direct-to-consumer ecommerce services segment based on the Company’s net income (loss) as reported in the Statements of Operations. The Company’s segment assets are reported on the Balance Sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The CODM reviews performance based on gross profit, operating profit, net earnings, and net earnings. Operating profit is reviewed to monitor the operating and administrative expenses of the Company. Profitability is important to the Company’s ability to grow and expand operations and strategic initiatives. The Company does not have any operations or sources of revenue outside of the United States. The Company does not have any customer representing more than 10% of total revenues for any period presented. Accordingly, the CODM considers the revenue, operating expenses, and other income (expenses) of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed in these consolidated financial statements that are regularly provided to the CODM.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z6slcRHVlbt3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_861_zRgno6GwNS5j">Cash and Cash Equivalents</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all liquid investments purchased with an initial maturity of three months or less to be cash equivalents. Cash and cash equivalents include demand deposits carried at cost which approximates fair value. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--ConcentrationRiskCreditRisk_zx26hc28hH02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_z4UQjkDAeeG1">Concentration of Credit Risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company offers its products and services to a large number of customers. The risk of non-payment by these customers is considered minimal and the Company does not generally obtain collateral for sales. The Company continually monitors the credit standing of its customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zQhfxYukqD0k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zRNaWEU86Uf4">Accounts Receivable, net</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivable, net consists primarily of trade receivables, net of allowances for doubtful accounts. The Company sells its products for cash or on credit terms, which are established in accordance with local and industry practices and typically require payment within 30 days of delivery. The Company estimates its allowance for doubtful accounts and the related expected credit loss based upon the Company’s historical credit loss experience, adjusted for asset-specific risk characteristics, current economic conditions, and reasonable forecasts. Accounts receivables are written off when determined to be uncollectible.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--FinanceLoanAndLeaseReceivablesHeldForInvestmentPolicy_zu2jlJuipXXk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_ztCHTLvl1uZd">Holdback Receivables</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company primarily sells its products online through a direct-to-consumer ecommerce model. In 2024, the Company began shifting away from third-party affiliate marketers toward in-house sales through digital marketing, including strategic advertisement placements, social media, and influencer-driven marketing. Influencers and other marketing partners may be activated on a campaign-by-campaign basis and compensation through performance-based commissions tied to measurable sales outcomes. All payments are processed through various gateways and are settled through the Company’s payment gateway settler. The Company payment gateway settler is not responsible for settlements that are not paid due to processing bank failure. The Company holds responsibility for all the risk in all transactions and processing systems. The payment gateway settler charges a reserve fee to mitigate the risk on their end for any loss of funds or damages.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Distributions of the holdback receivables from the third-party payment gateway settler are based on several criteria, such as return and chargeback history, associated risk for the specific business vertical, average transaction amount, and so on. In order to mitigate processing risks, there are policies regarding reserve requirements and payment in arrears in place.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The total holdback receivables balance reflects the <span id="xdx_904_ecustom--HoldbackReceivablesPercentage_iI_pid_dp_uPure_c20260630__srt--RangeAxis__srt--MinimumMember_z47f119fF2w1" title="Owned percentage">0</span>-<span id="xdx_908_ecustom--HoldbackReceivablesPercentage_iI_pid_dp_uPure_c20260630__srt--RangeAxis__srt--MaximumMember_zfcpeEvqIbD2" title="Owned percentage">10</span>% reserve on gross sales and additional reserves by the third-party processor for additional returns and chargebacks if needed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zrs5nQQaTTWd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zv5cefPbkxLe">Inventories</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories are valued at the lower-of cost or net realizable value on a first-in, first-out basis, adjusted for the value of inventory that is determined to be excess, obsolete, expired, or unsaleable. Inventories primarily consisted of finished goods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--AdvertisingCostsPolicyTextBlock_zJN94UgODCad" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_861_zr3kxjsVTq71">Advertising and Marketing</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advertising and marketing costs are charged to expense as incurred. Advertising and marketing costs were $<span id="xdx_904_eus-gaap--MarketingAndAdvertisingExpense_c20260401__20260630_ze5DwuTCdBZ7" title="Advertising and marketing costs">36,685</span> and $<span id="xdx_90E_eus-gaap--MarketingAndAdvertisingExpense_c20250401__20250630_zlbblDuQZCSh" title="Advertising and marketing costs">76,287</span> for the three months ended June 30, 2026 and 2025, respectively, and $<span id="xdx_909_eus-gaap--MarketingAndAdvertisingExpense_c20260101__20260630_zg30TDERyYGh" title="Advertising and marketing costs">81,063</span> and $<span id="xdx_907_eus-gaap--MarketingAndAdvertisingExpense_c20250101__20250630_zgyclFWhib6l" title="Advertising and marketing costs">267,421</span> for the six months ended June 30, 2026 and 2025, respectively, are included in operating expenses in the accompanying statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--RevenueRecognitionPolicyTextBlock_zhitIBleIRWb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_zUnl14R760nk">Revenue Recognition</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Product Sales</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue when performance obligations under the terms of a contract with a customer are satisfied. The Company has determined that fulfilling and delivering products is a single performance obligation. Revenue is recognized at the point in time when the Company has satisfied its performance obligation and the customer has obtained control of the products. This generally occurs when the product is delivered to or picked up by the customer based on applicable shipping terms, which is typically within 15 days. Revenue is measured as the amount of consideration expected to be received in exchange for fulfilled product orders.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer remedies for defective or non-conforming products may include a refund or exchange. As a result, the right of return is estimated and recorded as a reduction in revenue at the time of sale, if necessary.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s customer contracts identify product quantity, price, and payment terms. Payment terms are granted consistent with industry standards. Although some payment terms may be extended, the majority of the Company’s payment terms are less than 30 days. As a result, revenue is not adjusted for the effects of a significant financing component. Amounts billed and due from customers are classified as Accounts Receivables on the Balance Sheet.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company utilizes third-party contract manufacturers for the manufacture of its products. The Company has evaluated whether it is the principal or agent in these relationships. The Company has determined that it is the principal in all cases as it retains the responsibility for fulfillment and risk of loss, as well as for establishing the price.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers, the Company has elected the practical expedient to expense the incremental costs to obtain a contract, because the amortization period would be less than one year, and the practical expedient for shipping and handling costs. Shipping and handling costs incurred to deliver products to customers are accounted for as fulfillment activities, rather than a promised service, and as such are included in Cost of Goods Sold in the Statements of Operations.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Service Revenue</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Service revenue consists of digital marketing revenue. Revenue related to digital marketing is recognized over time as services are provided to the customer. The Company sells digital marketing, digital and print design, social media marketing, and direct-to-consumer marketing and thus uses standalone selling prices as the basis for revenue. Payment for digital marketing services is typically received at the point when control transfers to the customer or in accordance with payment terms customary to the business.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--CostOfSalesPolicyTextBlock_z4MbdoW6kmLi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zniPXHcE2me4">Cost of Sales</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of sales includes the cost of inventory sold during the period, as well as commission fees, returns, chargebacks, distribution, and shipping and handling costs. The amount shown is net of various rebates from third-party vendors in the form of payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_ecustom--RefundsPayablePolicyTextBlock_zSpqtCrzxLjg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86A_zqsXrVgEJPb4">Refunds Payable</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If customers are not satisfied for any reason, they may request a full refund, processed to the original form of payment, within 30 days from the order date. If the order has already been shipped, the Company charges a <span id="xdx_90E_ecustom--RestockingFeePercentage_dp_uPure_c20260101__20260630_z3e4VCJ9V1h6" title="Restocking fee percentage">20</span>% restocking fee. The Company’s estimate of the reserve is based upon the Company’s most historical experience of actual customer returns.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_ecustom--ChargebacksPayablePolicyTextBlock_zb7XVi6QcQBl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_zzn4M0PzZ5Oh">Chargebacks Payable</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Once customers successfully dispute chargebacks with the payment processor, the Company returns such funds to the payment processor to return to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_zbMlTReuHkJ8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zFmTGwQumzE2">Income Taxes</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a <span id="xdx_908_eus-gaap--IncomeTaxExaminationLikelihoodOfUnfavorableSettlement_c20260101__20260630_zxmfv7gevGcc" title="Income taxes likelihood">greater than 50% likelihood</span> of being realized upon ultimate settlement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_z8uH0d4R9YL" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zpvgXwHX6587">Equity Based Payments</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for equity-based payment accruals under authoritative guidance as set forth in the Topics of the ASC. The guidance requires all equity-based payments to employees and non-employees, including grants of employee and non-employee stock options and warrants, to be recognized in the consolidated financial statements based at their fair values. The Company applies the provisions of ASC 718, “Compensation - Stock Compensation,” using a modified prospective application, and the Black-Scholes model to value stock options. Under this application, the Company records compensation expense for all awards granted. Compensation costs will be recognized over the period that an employee provides service in exchange for the award. During the three and six months ended June 30, 2026, the Company did not grant any shares under the 2020 Stock Option, and 2022 Restricted Stock Plan.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_ecustom--GeneralConcentrationsOfRiskPolicyTextBlock_zHLydgyYT3wa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_z1EwbYj2eJIl">General Concentrations of Risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially subject the Company to concentrations of credit risk are accounts receivable and other receivables arising from its normal business activities. The Company has a diversified customer base. The Company controls credit risk related to accounts receivable through credit approvals, credit limits, and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable related credit risk exposure beyond such allowance is limited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company purchases inventories from a few suppliers, and the Company’s one largest supplier accounted for <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20260401__20260630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zNSTzZEo5Oe9" title="Concentration risk, percentage"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250401__20250630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zW8nHXkOCqy8" title="Concentration risk, percentage">99</span></span>% of total purchases for the three months ended June 30, 2026, and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company purchases inventories from a few suppliers, and the Company’s one largest supplier accounted for <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20260101__20260630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zqttcxLk5S47" title="Concentration risk, percentage"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zBPm5v0nr6ej" title="Concentration risk, percentage">99</span></span>% of total purchases for the six months ended June 30, 2026, and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--LesseeLeasesPolicyTextBlock_zuqf9ggcx9Zb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_867_zdvUWVzzUn4k">Operating Lease</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with ASC 842, Leases, the Company determines whether an arrangement contains a lease at inception. A lease is a contract that provides the right to control an identified asset for a period of time in exchange for consideration. For identified leases, the Company determines whether it should be classified as an operating or finance lease. Operating leases are recorded in the balance sheet as: right-of-use asset (“ROU asset”) and operating lease liability. ROU asset represents the Company’s right to use an underlying asset for the lease term and lease liability represents the Company’s obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at the commencement date of the lease and measured based on the present value of lease payments over the lease term. The ROU asset also includes deferred rent liabilities. The Company’s lease arrangements generally do not provide an implicit interest rate. As a result, in such situations the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option in the measurement of its ROU asset and liability. Lease expense for the operating lease is recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zsT395ZjoLB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_867_zmj3xiyqpdd6">Fair Value Measurements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company utilizes ASC 820-10, Fair Value Measurement and Disclosure, for valuing financial assets and liabilities measured on a recurring basis. Fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Observable inputs such as quoted prices in active markets;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. There have been no transfers between levels.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--EarningsPerSharePolicyTextBlock_zj6j3j7IiWcc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_zFDN0kJZqzb6">Earnings Per Common Share</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic net earnings per share of common stock are computed by dividing net earnings available to common shareholders by the weighted-average number of common stock shares (Common Shares) outstanding during the period. Diluted net earnings per Common Share are determined using the weighted-average number of Common Shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The dilutive effect of outstanding stock options and warrants is reflected in diluted earnings per share by application of the treasury stock method. The dilutive effect of outstanding convertible securities is reflected in diluted earnings per share by application of the if-converted method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDNwKNw7zb6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zpzHg18z4Yq3">Recent Accounting Pronouncements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures-In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires a public entity to disclose significant segment expenses and other segment items on an annual and interim basis and provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. Additionally, it requires a public entity to disclose the title and position of the Chief Operating Decision Maker (“CODM”). The ASU does not change how a public entity identifies its operating segments, aggregates them, or applies the quantitative thresholds to determine its reportable segments. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. A public entity should apply the amendments in this ASU retrospectively to all prior periods presented in the financial statements. The Company adopted the ASU beginning with its Form 10-K for the year ended December 31, 2024. However, the adoption of the new standard did not have a material impact on the requisite disclosure in its financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses,” which is intended to improve disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses in commonly presented expense captions. Such information should allow investors to better understand an entity’s performance, assess future cash flows, and compare performance over time and with other entities. The amendments will require public business entities to disclose in the notes to the financial statements, at each interim and annual reporting period, specific information about certain costs and expenses, including purchases of inventory, employee compensation, depreciation, and intangible asset amortization included in each expense caption presented on the face of the income statement, and the total amount of an entity’s selling expenses. The amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and may be applied either prospectively or retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance on the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.</span></p> <p id="xdx_859_z3jNqPayP8Qg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_ecustom--GoingConcernPolicyTextBlock_zrWP1e75K8Gc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zmGRcegDLRK9">Going Concern</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course of business. The Company had an accumulated deficit of approximately $<span id="xdx_90E_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_pn5n6_di_c20260630_zUK0YHEeUO05">116.7</span> million on June 30, 2026, and had a net loss of $<span id="xdx_900_eus-gaap--NetIncomeLoss_iN_pn5n6_di_c20260101__20260630_zoJWIbQuYXP2" title="Net loss">31.8</span></span> million for the six months ended June 30, 2026. These matters raise substantial doubt about the Company’s ability to continue as a going concern.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">To support our existing and planned business model, the Company needs to raise additional capital to fund our future operations. The Company has not experienced any difficulty in raising funds through loans and has not experienced any liquidity problems in settling payables in the normal course of business and repaying loans when they fall due. Successful renewal of our loans, however, is subject to numerous risks and uncertainties. In addition, the increasingly competitive industry conditions under which we operate may negatively impacted our results of operations and cash flows. Additional debt financing is anticipated to fund the Company’s operations in near future. However, there are no current agreements or understandings with regard to the form, time or amount of such financing and there is no assurance that any of this financing can be obtained or that the Company can continue as a going concern.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> -116700000 -31800000 <p id="xdx_84E_ecustom--AcquisitionOfRemainingOwnershipInterestInLimitlessFilmIncPolicyTextBlock_zPLKi1gVhJZ" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_zeOnY4YzoFfa">Acquisition of Remaining Ownership Interest in Limitless Film, Inc.</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 1, 2026, Limitless Holdings, Inc. (the “Company”) acquired the remaining 80% ownership interest in Limitless Entertainment Group, Inc. (“LEG”) and Limitless Film, Inc. (“Limitless Film”) from EM1 Capital, Inc. (“EM1”) for nominal consideration of $1. Prior to the transaction, the Company owned 20% of the outstanding common stock of LEG. EM1 is controlled by the Company’s majority shareholder. As a result, the transaction was determined to be a transfer of equity interests between entities under common control. Accordingly, the transaction was accounted for pursuant to ASC 805-50, Business Combinations – Related Issues. Under ASC 805-50, assets and liabilities transferred between entities under common control are recognized at their historical carrying values and no step-up to fair value, goodwill, or bargain purchase gain is recognized. The difference between the consideration transferred and the historical carrying value of the net assets acquired was recorded as an adjustment to additional paid-in capital within stockholders’ equity. Following completion of the transaction, the Company owns <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260101__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--EMICapitalIncMember_zqdBpMUQJCR1" title="Ownership percentage">100</span>% of the outstanding equity interests of LEG and Limitless Film and consolidates the financial position, results of operations, and cash flows of Limitless Film in accordance with ASC 810,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of this transaction, the Company recorded a reduction of $<span id="xdx_901_ecustom--NetAssetsAcquiredContributedAsAdditionalPaidInCapital_c20260401__20260630_zD5AbbikSrvg" title="Acquired contributed additional paid in capital"><span id="xdx_903_ecustom--NetAssetsAcquiredContributedAsAdditionalPaidInCapital_c20260101__20260630_zZiyISi880a8" title="Acquired contributed additional paid in capital">281,063</span></span> of additional paid-in capital which represented accumulated deficits of LEG and Limitless Film during the three and six months ended June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 1 281063 281063 <p id="xdx_84C_eus-gaap--ConsolidationPolicyTextBlock_zcANe4K4dcKf" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zVmOIDMWS989">Principles of Consolidation and Reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accompanying consolidated financial statements include the accounts of Limitless X Holdings Inc. (a holding company) and its wholly owned operating subsidiaries: Limitless X, Inc., Limitless Film, Inc. (became wholly owned subsidiary effective January 1, 2026), and Limitless Entertainment Group, Inc. (became wholly owned subsidiary effective January 1, 2026) and Prime Time Live, Inc. (collectively, the “Company”). All intercompany balances have been eliminated during consolidation.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--UseOfEstimates_zqz70jLJfP3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zMiluVKZKZA8">Use of Estimates in the Preparation of Consolidated Financial Statements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The preparation of consolidated financial statements in conformity with generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84F_eus-gaap--SegmentReportingPolicyPolicyTextBlock_zcgWTjObWZS1" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_zvWDDw2ZUU22">Segment Reporting</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Operating segments comprised of the components of an entity in which separate information is available for evaluation by the Company’s chief operating decision maker, or group of decision makers, in determining how to allocate resources in evaluating performance. The Company consists of a single reporting segment providing direct to consumer e-commerce services for the Company’s health and wellness products, with a primary emphasis on dietary supplements. The Company’s current lead products are NZT-48, NZT-48 Lions mane, NZT-48 For Her and Oneshot Nootropic Pre-Workout.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s chief operating decision maker (“CODM”) is its Chief Executive Officer. The accounting policies of the direct-to-consumer ecommerce services segment are as described in the summary of significant accounting policies. The CODM evaluates the performance of the direct-to-consumer ecommerce services segment based on the Company’s net income (loss) as reported in the Statements of Operations. The Company’s segment assets are reported on the Balance Sheets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The CODM reviews performance based on gross profit, operating profit, net earnings, and net earnings. Operating profit is reviewed to monitor the operating and administrative expenses of the Company. Profitability is important to the Company’s ability to grow and expand operations and strategic initiatives. The Company does not have any operations or sources of revenue outside of the United States. The Company does not have any customer representing more than 10% of total revenues for any period presented. Accordingly, the CODM considers the revenue, operating expenses, and other income (expenses) of our single operating segment as reported on the statement of operations and considers our current and total assets as recorded on the balance sheet. There are no additional expense or asset information that are supplemental to those disclosed in these consolidated financial statements that are regularly provided to the CODM.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z6slcRHVlbt3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_861_zRgno6GwNS5j">Cash and Cash Equivalents</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company considers all liquid investments purchased with an initial maturity of three months or less to be cash equivalents. Cash and cash equivalents include demand deposits carried at cost which approximates fair value. The Company maintains its cash in institutions insured by the Federal Deposit Insurance Corporation (“FDIC”).</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--ConcentrationRiskCreditRisk_zx26hc28hH02" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_866_z4UQjkDAeeG1">Concentration of Credit Risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company offers its products and services to a large number of customers. The risk of non-payment by these customers is considered minimal and the Company does not generally obtain collateral for sales. The Company continually monitors the credit standing of its customers.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--TradeAndOtherAccountsReceivablePolicy_zQhfxYukqD0k" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zRNaWEU86Uf4">Accounts Receivable, net</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accounts receivable, net consists primarily of trade receivables, net of allowances for doubtful accounts. The Company sells its products for cash or on credit terms, which are established in accordance with local and industry practices and typically require payment within 30 days of delivery. The Company estimates its allowance for doubtful accounts and the related expected credit loss based upon the Company’s historical credit loss experience, adjusted for asset-specific risk characteristics, current economic conditions, and reasonable forecasts. Accounts receivables are written off when determined to be uncollectible.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--FinanceLoanAndLeaseReceivablesHeldForInvestmentPolicy_zu2jlJuipXXk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_ztCHTLvl1uZd">Holdback Receivables</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company primarily sells its products online through a direct-to-consumer ecommerce model. In 2024, the Company began shifting away from third-party affiliate marketers toward in-house sales through digital marketing, including strategic advertisement placements, social media, and influencer-driven marketing. Influencers and other marketing partners may be activated on a campaign-by-campaign basis and compensation through performance-based commissions tied to measurable sales outcomes. All payments are processed through various gateways and are settled through the Company’s payment gateway settler. The Company payment gateway settler is not responsible for settlements that are not paid due to processing bank failure. The Company holds responsibility for all the risk in all transactions and processing systems. The payment gateway settler charges a reserve fee to mitigate the risk on their end for any loss of funds or damages.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Distributions of the holdback receivables from the third-party payment gateway settler are based on several criteria, such as return and chargeback history, associated risk for the specific business vertical, average transaction amount, and so on. In order to mitigate processing risks, there are policies regarding reserve requirements and payment in arrears in place.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The total holdback receivables balance reflects the <span id="xdx_904_ecustom--HoldbackReceivablesPercentage_iI_pid_dp_uPure_c20260630__srt--RangeAxis__srt--MinimumMember_z47f119fF2w1" title="Owned percentage">0</span>-<span id="xdx_908_ecustom--HoldbackReceivablesPercentage_iI_pid_dp_uPure_c20260630__srt--RangeAxis__srt--MaximumMember_zfcpeEvqIbD2" title="Owned percentage">10</span>% reserve on gross sales and additional reserves by the third-party processor for additional returns and chargebacks if needed.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0 0.10 <p id="xdx_844_eus-gaap--InventoryPolicyTextBlock_zrs5nQQaTTWd" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zv5cefPbkxLe">Inventories</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inventories are valued at the lower-of cost or net realizable value on a first-in, first-out basis, adjusted for the value of inventory that is determined to be excess, obsolete, expired, or unsaleable. Inventories primarily consisted of finished goods.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84E_eus-gaap--AdvertisingCostsPolicyTextBlock_zJN94UgODCad" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_861_zr3kxjsVTq71">Advertising and Marketing</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advertising and marketing costs are charged to expense as incurred. Advertising and marketing costs were $<span id="xdx_904_eus-gaap--MarketingAndAdvertisingExpense_c20260401__20260630_ze5DwuTCdBZ7" title="Advertising and marketing costs">36,685</span> and $<span id="xdx_90E_eus-gaap--MarketingAndAdvertisingExpense_c20250401__20250630_zlbblDuQZCSh" title="Advertising and marketing costs">76,287</span> for the three months ended June 30, 2026 and 2025, respectively, and $<span id="xdx_909_eus-gaap--MarketingAndAdvertisingExpense_c20260101__20260630_zg30TDERyYGh" title="Advertising and marketing costs">81,063</span> and $<span id="xdx_907_eus-gaap--MarketingAndAdvertisingExpense_c20250101__20250630_zgyclFWhib6l" title="Advertising and marketing costs">267,421</span> for the six months ended June 30, 2026 and 2025, respectively, are included in operating expenses in the accompanying statements of operations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 36685 76287 81063 267421 <p id="xdx_842_eus-gaap--RevenueRecognitionPolicyTextBlock_zhitIBleIRWb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86F_zUnl14R760nk">Revenue Recognition</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Product Sales</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company recognizes revenue when performance obligations under the terms of a contract with a customer are satisfied. The Company has determined that fulfilling and delivering products is a single performance obligation. Revenue is recognized at the point in time when the Company has satisfied its performance obligation and the customer has obtained control of the products. This generally occurs when the product is delivered to or picked up by the customer based on applicable shipping terms, which is typically within 15 days. Revenue is measured as the amount of consideration expected to be received in exchange for fulfilled product orders.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Customer remedies for defective or non-conforming products may include a refund or exchange. As a result, the right of return is estimated and recorded as a reduction in revenue at the time of sale, if necessary.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s customer contracts identify product quantity, price, and payment terms. Payment terms are granted consistent with industry standards. Although some payment terms may be extended, the majority of the Company’s payment terms are less than 30 days. As a result, revenue is not adjusted for the effects of a significant financing component. Amounts billed and due from customers are classified as Accounts Receivables on the Balance Sheet.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company utilizes third-party contract manufacturers for the manufacture of its products. The Company has evaluated whether it is the principal or agent in these relationships. The Company has determined that it is the principal in all cases as it retains the responsibility for fulfillment and risk of loss, as well as for establishing the price.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with Accounting Standards Codification (“ASC”) Topic 606, Revenue from Contracts with Customers, the Company has elected the practical expedient to expense the incremental costs to obtain a contract, because the amortization period would be less than one year, and the practical expedient for shipping and handling costs. Shipping and handling costs incurred to deliver products to customers are accounted for as fulfillment activities, rather than a promised service, and as such are included in Cost of Goods Sold in the Statements of Operations.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><i>Service Revenue</i></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Service revenue consists of digital marketing revenue. Revenue related to digital marketing is recognized over time as services are provided to the customer. The Company sells digital marketing, digital and print design, social media marketing, and direct-to-consumer marketing and thus uses standalone selling prices as the basis for revenue. Payment for digital marketing services is typically received at the point when control transfers to the customer or in accordance with payment terms customary to the business.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_849_eus-gaap--CostOfSalesPolicyTextBlock_z4MbdoW6kmLi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zniPXHcE2me4">Cost of Sales</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cost of sales includes the cost of inventory sold during the period, as well as commission fees, returns, chargebacks, distribution, and shipping and handling costs. The amount shown is net of various rebates from third-party vendors in the form of payments.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_845_ecustom--RefundsPayablePolicyTextBlock_zSpqtCrzxLjg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86A_zqsXrVgEJPb4">Refunds Payable</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If customers are not satisfied for any reason, they may request a full refund, processed to the original form of payment, within 30 days from the order date. If the order has already been shipped, the Company charges a <span id="xdx_90E_ecustom--RestockingFeePercentage_dp_uPure_c20260101__20260630_z3e4VCJ9V1h6" title="Restocking fee percentage">20</span>% restocking fee. The Company’s estimate of the reserve is based upon the Company’s most historical experience of actual customer returns.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0.20 <p id="xdx_84F_ecustom--ChargebacksPayablePolicyTextBlock_zb7XVi6QcQBl" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_zzn4M0PzZ5Oh">Chargebacks Payable</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Once customers successfully dispute chargebacks with the payment processor, the Company returns such funds to the payment processor to return to the customer.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_846_eus-gaap--IncomeTaxPolicyTextBlock_zbMlTReuHkJ8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zFmTGwQumzE2">Income Taxes</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a <span id="xdx_908_eus-gaap--IncomeTaxExaminationLikelihoodOfUnfavorableSettlement_c20260101__20260630_zxmfv7gevGcc" title="Income taxes likelihood">greater than 50% likelihood</span> of being realized upon ultimate settlement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> greater than 50% likelihood <p id="xdx_846_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_z8uH0d4R9YL" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_869_zpvgXwHX6587">Equity Based Payments</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for equity-based payment accruals under authoritative guidance as set forth in the Topics of the ASC. The guidance requires all equity-based payments to employees and non-employees, including grants of employee and non-employee stock options and warrants, to be recognized in the consolidated financial statements based at their fair values. The Company applies the provisions of ASC 718, “Compensation - Stock Compensation,” using a modified prospective application, and the Black-Scholes model to value stock options. Under this application, the Company records compensation expense for all awards granted. Compensation costs will be recognized over the period that an employee provides service in exchange for the award. During the three and six months ended June 30, 2026, the Company did not grant any shares under the 2020 Stock Option, and 2022 Restricted Stock Plan.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_843_ecustom--GeneralConcentrationsOfRiskPolicyTextBlock_zHLydgyYT3wa" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_865_z1EwbYj2eJIl">General Concentrations of Risk</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Financial instruments that potentially subject the Company to concentrations of credit risk are accounts receivable and other receivables arising from its normal business activities. The Company has a diversified customer base. The Company controls credit risk related to accounts receivable through credit approvals, credit limits, and monitoring procedures. The Company routinely assesses the financial strength of its customers and, based upon factors surrounding the credit risk, establishes an allowance, if required, for uncollectible accounts and, as a consequence, believes that its accounts receivable related credit risk exposure beyond such allowance is limited.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company purchases inventories from a few suppliers, and the Company’s one largest supplier accounted for <span id="xdx_902_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20260401__20260630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zNSTzZEo5Oe9" title="Concentration risk, percentage"><span id="xdx_905_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250401__20250630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zW8nHXkOCqy8" title="Concentration risk, percentage">99</span></span>% of total purchases for the three months ended June 30, 2026, and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company purchases inventories from a few suppliers, and the Company’s one largest supplier accounted for <span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20260101__20260630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zqttcxLk5S47" title="Concentration risk, percentage"><span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_pid_dp_uPure_c20250101__20250630__us-gaap--RelatedPartyTransactionAxis__custom--OneLargestSuppliersMember__us-gaap--ConcentrationRiskByTypeAxis__us-gaap--SupplierConcentrationRiskMember__us-gaap--ConcentrationRiskByBenchmarkAxis__us-gaap--AccountsPayableMember_zBPm5v0nr6ej" title="Concentration risk, percentage">99</span></span>% of total purchases for the six months ended June 30, 2026, and 2025, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 0.99 0.99 0.99 0.99 <p id="xdx_846_eus-gaap--LesseeLeasesPolicyTextBlock_zuqf9ggcx9Zb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_867_zdvUWVzzUn4k">Operating Lease</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In accordance with ASC 842, Leases, the Company determines whether an arrangement contains a lease at inception. A lease is a contract that provides the right to control an identified asset for a period of time in exchange for consideration. For identified leases, the Company determines whether it should be classified as an operating or finance lease. Operating leases are recorded in the balance sheet as: right-of-use asset (“ROU asset”) and operating lease liability. ROU asset represents the Company’s right to use an underlying asset for the lease term and lease liability represents the Company’s obligation to make lease payments arising from the lease. ROU assets and operating lease liabilities are recognized at the commencement date of the lease and measured based on the present value of lease payments over the lease term. The ROU asset also includes deferred rent liabilities. The Company’s lease arrangements generally do not provide an implicit interest rate. As a result, in such situations the Company uses its incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. The Company includes options to extend or terminate the lease when it is reasonably certain that it will exercise that option in the measurement of its ROU asset and liability. Lease expense for the operating lease is recognized on a straight-line basis over the lease term.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_84D_eus-gaap--FairValueMeasurementPolicyPolicyTextBlock_zsT395ZjoLB6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_867_zmj3xiyqpdd6">Fair Value Measurements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company utilizes ASC 820-10, Fair Value Measurement and Disclosure, for valuing financial assets and liabilities measured on a recurring basis. Fair value is defined as the exit price, or the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants as of the measurement date. The guidance also establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. Observable inputs are inputs market participants would use in valuing the asset or liability and are developed based on market data obtained from sources independent of the Company. Unobservable inputs are inputs that reflect the Company’s assumptions about the factors market participants would use in valuing the asset or liability. The guidance establishes three levels of inputs that may be used to measure fair value:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Observable inputs such as quoted prices in active markets;</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3.</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The carrying value of financial assets and liabilities recorded at fair value is measured on a recurring or nonrecurring basis. Financial assets and liabilities measured on a non-recurring basis are those that are adjusted to fair value when a significant event occurs. There were no financial assets or liabilities carried and measured on a nonrecurring basis during the reporting periods. Financial assets and liabilities measured on a recurring basis are those that are adjusted to fair value each time a financial statement is prepared. There have been no transfers between levels.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_842_eus-gaap--EarningsPerSharePolicyTextBlock_zj6j3j7IiWcc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_864_zFDN0kJZqzb6">Earnings Per Common Share</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Basic net earnings per share of common stock are computed by dividing net earnings available to common shareholders by the weighted-average number of common stock shares (Common Shares) outstanding during the period. Diluted net earnings per Common Share are determined using the weighted-average number of Common Shares outstanding during the period, adjusted for the dilutive effect of common stock equivalents. In periods when losses are reported, the weighted-average number of common shares outstanding excludes common stock equivalents, because their inclusion would be anti-dilutive.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The dilutive effect of outstanding stock options and warrants is reflected in diluted earnings per share by application of the treasury stock method. The dilutive effect of outstanding convertible securities is reflected in diluted earnings per share by application of the if-converted method.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_844_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zDNwKNw7zb6i" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_860_zpzHg18z4Yq3">Recent Accounting Pronouncements</span></i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures-In November 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires a public entity to disclose significant segment expenses and other segment items on an annual and interim basis and provide in interim periods all disclosures about a reportable segment’s profit or loss and assets that are currently required annually. Additionally, it requires a public entity to disclose the title and position of the Chief Operating Decision Maker (“CODM”). The ASU does not change how a public entity identifies its operating segments, aggregates them, or applies the quantitative thresholds to determine its reportable segments. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. A public entity should apply the amendments in this ASU retrospectively to all prior periods presented in the financial statements. The Company adopted the ASU beginning with its Form 10-K for the year ended December 31, 2024. However, the adoption of the new standard did not have a material impact on the requisite disclosure in its financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In November 2024, the FASB issued ASU 2024-03, “Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses,” which is intended to improve disclosures about a public business entity’s expenses and address requests from investors for more detailed information about the types of expenses in commonly presented expense captions. Such information should allow investors to better understand an entity’s performance, assess future cash flows, and compare performance over time and with other entities. The amendments will require public business entities to disclose in the notes to the financial statements, at each interim and annual reporting period, specific information about certain costs and expenses, including purchases of inventory, employee compensation, depreciation, and intangible asset amortization included in each expense caption presented on the face of the income statement, and the total amount of an entity’s selling expenses. The amendments are effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, and may be applied either prospectively or retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of adopting this guidance on the consolidated financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other recent accounting pronouncements issued by the FASB (including its Emerging Issues Task Force) and the SEC did not or are not believed by management to have a material impact on the Company’s present or future consolidated financial statements.</span></p> <p id="xdx_807_eus-gaap--LoansNotesTradeAndOtherReceivablesDisclosureTextBlock_zsV2ZgPzs1r6" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 3 – <span id="xdx_823_zMtTDdjBAgI6">LOAN RECEIVABLE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loan receivable of $<span id="xdx_906_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20260630_zMOSBoNpLj65" title="Loan receivable">400,000</span> represents loan receivable from a non-related company with interest at <span id="xdx_903_eus-gaap--DebtConversionOriginalDebtInterestRateOfDebt_pid_dp_uPure_c20261101__20261101__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zkFQ3hpoRzVc" title="Interest rate">12.5</span>% due on November 1, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 400000 0.125 <p id="xdx_804_eus-gaap--OtherAssetsDisclosureTextBlock_zw4cPKgWCChi" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 4 – <span id="xdx_82A_z7vpmAzLimf9">OTHER ASSETS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other assets primarily consist of deposit on facility lease.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_80A_eus-gaap--LongTermDebtTextBlock_zT9e49sxcwxg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 5 – <span id="xdx_822_zzKPet5RpQAe">NOTE PAYABLE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 1, 2021, an individual loaned Prime Time Live, Inc. $<span id="xdx_90E_eus-gaap--NotesPayableCurrent_iI_c20210301__srt--TitleOfIndividualAxis__us-gaap--IndividualMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember_zIyVeRxCovyf" title="Note payable">35,000</span> in exchange for an unsecured promissory note, with interest at a rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20210301__srt--TitleOfIndividualAxis__us-gaap--IndividualMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember_zCgCluz8RxGf" title="Interest rate">10</span>% per annum, and a maturity date of <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_pid_dp_uPure_c20210301__20210301__srt--TitleOfIndividualAxis__us-gaap--IndividualMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember_zu9jzLcakzkb" title="Note payable, maturity date">March 1, 2022</span>, which was then extended to May 31, 2023. Interest is due and payable on the first day of each month. As of June 30, 2026 and December 31, 2025, the balance was $<span id="xdx_908_eus-gaap--NotesPayableCurrent_iI_c20260630__srt--TitleOfIndividualAxis__us-gaap--IndividualMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember_zEFefKTxWTT4" title="Note payable"><span id="xdx_90D_eus-gaap--NotesPayableCurrent_iI_c20251231__srt--TitleOfIndividualAxis__us-gaap--IndividualMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--DebtInstrumentAxis__custom--UnsecuredPromissoryNoteMember_zTm1MG8iQmQd" title="Note payable">35,000</span></span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 35000 0.10 2022-03-01 35000 35000 <p id="xdx_80F_ecustom--NotesPayableToShareholderTextBlock_zd9ZE2uHqvHc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 6 – <span id="xdx_824_zyvNsf6ibNH">NOTES PAYABLE TO SHAREHOLDER</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfDebtTableTextBlock_zGcTf2khdsf7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes payable to shareholders consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zMZUVLy1aHWd" style="display: none">SCHEDULE OF NOTES PAYABLE TO SHAREHOLDER</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_49D_20260630_zkPTxO6v2Veh" style="font-weight: bold; font-style: italic; text-align: center">June 30,</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_496_20251231_zPW66a0TNKKf" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_zYo1rq0yUTeg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>January 1, 2026 ($137,500) – Limitless X Holdings</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">137,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">            <span style="-sec-ix-hidden: xdx2ixbrl1427">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_zU0hC63VMEJ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">January 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gU0hBUkVIT0xERVIgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_z8PpOpdPJjzl" title="Principal amount">137,500</span>) – Limitless X Holdings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">137,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">            <span style="-sec-ix-hidden: xdx2ixbrl1430">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderTwoMember_zYR1CmGZ27md" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">January 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gU0hBUkVIT0xERVIgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderTwoMember_z9VfpLng8nH7" title="Principal amount">120,00</span>) – Limitless Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">120,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1435">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_maLTNPz2xC_zkXSKlD0hR7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total notes payable to stockholder (current)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">257,500</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1440">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A9_zhQovM76xibh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>January 1, 2026 – $137,500</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 1, 2026, the Company entered into a Loan Authorization and Agreement for a loan of $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_z9q51l2xAei3" title="Principal amount">137,500</span> from a shareholder, the proceeds of which were to be used for working capital purposes. The loan has an interest rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_z4yD8cfkzTQ4" title="Debt interest rate">0</span>% per annum and is due on demand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>January 1, 2026 – $120,000</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On January 1, 2026, the Company entered into a Loan Authorization and Agreement for a loan of $<span id="xdx_90B_eus-gaap--NotesPayableCurrent_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderTwoMember_zgI1vENM7cT2" title="Principal amount">120,000</span> from a shareholder, the proceeds of which were to be used for working capital purposes. The loan has an interest rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderTwoMember_zjO6xiS9MUub" title="Debt interest rate">0</span>% per annum and is due on demand.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_892_eus-gaap--ScheduleOfDebtTableTextBlock_zGcTf2khdsf7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes payable to shareholders consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8B4_zMZUVLy1aHWd" style="display: none">SCHEDULE OF NOTES PAYABLE TO SHAREHOLDER</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_49D_20260630_zkPTxO6v2Veh" style="font-weight: bold; font-style: italic; text-align: center">June 30,</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_496_20251231_zPW66a0TNKKf" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40B_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_zYo1rq0yUTeg" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>January 1, 2026 ($137,500) – Limitless X Holdings</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">137,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">            <span style="-sec-ix-hidden: xdx2ixbrl1427">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_zU0hC63VMEJ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">January 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gU0hBUkVIT0xERVIgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderOneMember_z8PpOpdPJjzl" title="Principal amount">137,500</span>) – Limitless X Holdings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">137,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">            <span style="-sec-ix-hidden: xdx2ixbrl1430">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderTwoMember_zYR1CmGZ27md" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">January 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gU0hBUkVIT0xERVIgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MajorityShareholderTwoMember_z9VfpLng8nH7" title="Principal amount">120,00</span>) – Limitless Entertainment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">120,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1435">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--MajorityShareholderMember_maLTNPz2xC_zkXSKlD0hR7a" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total notes payable to stockholder (current)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">257,500</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1440">-</span></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> 137500 137500 137500 120.00 120000 257500 137500 0 120000 0 <p id="xdx_801_ecustom--NotesPayableToRelatedPartiesTextBlock_zMf3BBGHF3v5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 7 – <span id="xdx_823_zdr1a2BIeT75">NOTES PAYABLE TO RELATED PARTIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zDzIn1iRgm8c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes payable to related parties consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zcfqPpOxWLv" style="display: none">SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_49A_20260630_z0uZ5mHdUUQb" style="font-weight: bold; font-style: italic; text-align: center">June 30, 2026</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_498_20251231_zKjtBUkzufs9" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesOneMember_zmw45bcwIVra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">May 10, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesOneMember_zbfDLFMI8Uvl" title="Principal amount">12,500</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesTwoMember_zfWXIknyQKGh" style="vertical-align: bottom; background-color: White"> <td>May 10, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesTwoMember_zMaIoqN8f9La" title="Principal amount">12,500</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesThreeMember_zBosipTVLgnb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>May 10, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesThreeMember_zK2PVhc98XI2" title="Principal amount">20,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFourMember_zRQG9tBYtlHc" style="vertical-align: bottom; background-color: White"> <td>May 31, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFourMember_zA44UUOSxnbd" title="Principal amount">5,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFiveMember_zMuGX2ywqaWj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>May 31, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20220609__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFiveMember_zu4D4udB2Rj8" title="Principal amount">15,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSixMember_zyzo62C76Mn6" style="vertical-align: bottom; background-color: White"> <td>June 9, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20220609__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSixMember_zJuI2IFMQGC5" title="Principal amount">15,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSevenMember_zccfM6nFxvD9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>June and July 2025 (others)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,092</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesEightMember_zqWb1UQKdSZj" style="vertical-align: bottom; background-color: White"> <td>January 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesEightMember_zlBQqfvnrPSc" title="Principal amount">1,000,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1488">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesNineMember_zGcaMeugxqWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">April 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20260401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesNineMember_zcENIH16iTD4" title="Principal amount">16,000</span>)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1493">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z5a5keN4cXU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total notes payable to related parties (current), net of debt discount.</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,080,092</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">164,092</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A5_zIYNOlEv6J0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>●</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>May 10, 2022 - $12,500</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 10, 2022, a related party of the Company loaned Prime Time Live, Inc. $<span id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesOneMember_zxGO2JX3DFig" title="Principal amount">12,500</span> in exchange for a promissory note that includes interest at the rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220510__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesOneMember_zf1bKNnXIpV2" title="Debt interest rate">10</span>% per annum on the unpaid principal balance, with all unpaid principal and interest due on or before <span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_c20220509__20220510__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesOneMember_zgdoLDo0Wf9d" title="Debt instrument maturity date">May 10, 2023</span>. Interest began accruing on May 10, 2022. As of June 30, 2026, and December 31, 2025, the loan is due upon demand.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>●</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>May 10, 2022 - $12,500</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 10, 2022, a related party of the Company loaned Prime Time Live, Inc. $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesTwoMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zOrVU0oMAoHf" title="Principal amount">12,500</span> in exchange for a promissory note that includes interest at the rate of <span id="xdx_90C_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesTwoMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zyH0tatBYhMl" title="Debt interest rate">10</span>% per annum on the unpaid principal balance with all unpaid principal and interest due on or before <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_c20220509__20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesTwoMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zl4P3M6JE6Vj" title="Debt instrument maturity date">May 10, 2023</span>. Interest began accruing on May 10, 2022. As of June 30, 2026, and December 31, 2025, the loan is due upon demand.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>●</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>May 10, 2022 - $20,000</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 10, 2022, a related party of the Company loaned Prime Time Live, Inc. $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesThreeMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zt5RuTGy9Sa1" title="Principal amount">20,000</span> in exchange for a promissory note that included interest at the rate of <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesThreeMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zs0BizgWvVf8" title="Debt interest rate">10</span>% per annum on the unpaid principal balance with all unpaid principal and interest due on or before <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20220509__20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesThreeMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zwXlaZdCuqta" title="Debt instrument maturity date">May 10, 2023</span>. Interest began accruing on May 10, 2022. As of June 30, 2026, and December 31, 2025, the loan is due upon demand.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>●</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>May 31, 2022 - $5,000</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 31, 2022, a related party of the Company loaned Prime Time Live, Inc. $<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_c20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFourMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zNFx1cM6C3ti" title="Principal amount">5,000</span> in exchange for a promissory note that included interest at the rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFourMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zLUUmxmropX" title="Debt interest rate">10</span>% per annum on the unpaid principal balance with all unpaid principal and interest due on or before <span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_c20220531__20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFourMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zn2An4xG39q4" title="Debt instrument maturity date">May 31, 2023</span>. Interest began accruing on May 31, 2022. As of June 30, 2026, and December 31, 2025, the loan is due upon demand.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>●</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>May 31, 2022 - $15,000</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 31, 2022, a related party of the Company loaned Prime Time Live, Inc. $<span id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFiveMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zTmKwvRbbto5" title="Principal amount">15,000</span> in exchange for a promissory note that included interest at the rate of <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFiveMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_zBDD5NOeOq65" title="Debt interest rate">10</span>% per annum on the unpaid principal balance with all unpaid principal and interest due on or before <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20220531__20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFiveMember__dei--LegalEntityAxis__custom--PrimeTimeLiveIncMember_znpLLKilYsel" title="Debt instrument maturity date">May 31, 2023</span>. Interest began accruing on May 31, 2022. As of June 30, 2026, and December 31, 2025, the loan is due upon demand.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>●</i></b></span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>June 9, 2022 - $15,000</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On June 9, 2022, the Company loaned share holder of the company $<span id="xdx_90C_eus-gaap--DebtInstrumentFaceAmount_iI_c20220609__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSixMember_zD0smvk4sQW2" title="Principal amount">15,000</span> in exchange for a promissory note that included interest at the rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20220609__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSixMember_zw236ik5GMjd" title="Debt interest rate">10</span>% per annum on the unpaid principal balance with all unpaid principal and interest due on or before <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20220609__20220609__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSixMember_zjhcPRI8yqTd" title="Debt instrument maturity date">May 10, 2023</span>. Interest began accruing on May 10, 2022. As of June 30, 2026, and December 31, 2025, the loan is due upon demand.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>March 24, 2025 - $163,515</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 24, 2025, Emblaze One, a company owned by the shareholder of the company, a related party, provided $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20250324__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EmblazeOneIncMember_zxcObsnWwdZ2" title="Principal amount">219,001</span> as a loan that includes interest at the rate of <span id="xdx_907_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250324__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EmblazeOneIncMember_zt4bCjGKgoKe" title="Debt interest rate">10</span>% per annum on the unpaid principal balance, with all unpaid principal and interest due on demand. Total amount of $<span id="xdx_90C_eus-gaap--DebtConversionOriginalDebtAmount1_c20250101__20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EmblazeOneIncMember__us-gaap--StatementClassOfStockAxis__custom--PreferredStockCMember_zFhbKIzSXzPk" title="Debt conversion amount">219,001</span> including interest was converted to preferred stock C during the year ended December 31, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>July 2025 - $234,092</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In July 2025, EM1 Capital, a company owned by the shareholder of the company, a related party, provided $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCMember_zMCWnsHZGaxj" title="Principal amount">234,092</span> as a loan that includes interest at the rate of <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCMember_znvKHl1rDhTa">15</span>% per annum on the unpaid principal balance, with all unpaid principal and interest. The amount was partially repaid and the outstanding balance was $<span id="xdx_906_eus-gaap--ShortTermBorrowings_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCMember_zaUvapKrqRh9" title="Repaid outstanding balance"><span id="xdx_903_eus-gaap--ShortTermBorrowings_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCMember_zDiOWZIvvMsl" title="Repaid outstanding balance">84,092</span></span> as of June 30, 2026 and December 31, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>January 2026 - $1,000,000</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In January 2026, EM1 Capital, a company owned by the shareholder of the company, a related party, provided $<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCOneMember_zIR0d3BOXcy4" title="Principal amount">1,000,000</span> as a loan that includes interest at the rate of <span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20260131__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCOneMember_z27RY7u6xhP7" title="Debt interest rate">5</span>% per annum on the unpaid principal balance, with all unpaid principal and interest due upon demand. The amount was partially repaid and the outstanding balance was $<span id="xdx_909_eus-gaap--ShortTermBorrowings_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCOneMember_zAce2sTTEajk" title="Repaid outstanding balance">900,000</span> as of June 30, 2026.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>April 2026 - $16,000</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In April 2026, EM1 Capital, a company owned by the shareholder of the company, a related party, provided $<span id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20260430__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--EM1CapitalLLCTwoMember_zRBGGgwHbRLi" title="Principal amount">16,000</span> as a loan. The loan bears no interest and is due upon demand. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p> <p id="xdx_890_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zDzIn1iRgm8c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes payable to related parties consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BC_zcfqPpOxWLv" style="display: none">SCHEDULE OF NOTES PAYABLE TO RELATED PARTIES</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_49A_20260630_z0uZ5mHdUUQb" style="font-weight: bold; font-style: italic; text-align: center">June 30, 2026</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_498_20251231_zKjtBUkzufs9" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40F_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesOneMember_zmw45bcwIVra" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">May 10, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesOneMember_zbfDLFMI8Uvl" title="Principal amount">12,500</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,500</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">12,500</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesTwoMember_zfWXIknyQKGh" style="vertical-align: bottom; background-color: White"> <td>May 10, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesTwoMember_zMaIoqN8f9La" title="Principal amount">12,500</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,500</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">12,500</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesThreeMember_zBosipTVLgnb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>May 10, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_903_eus-gaap--DebtInstrumentFaceAmount_iI_c20220510__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesThreeMember_zK2PVhc98XI2" title="Principal amount">20,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFourMember_zRQG9tBYtlHc" style="vertical-align: bottom; background-color: White"> <td>May 31, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20220531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFourMember_zA44UUOSxnbd" title="Principal amount">5,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFiveMember_zMuGX2ywqaWj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>May 31, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_900_eus-gaap--DebtInstrumentFaceAmount_iI_c20220609__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesFiveMember_zu4D4udB2Rj8" title="Principal amount">15,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSixMember_zyzo62C76Mn6" style="vertical-align: bottom; background-color: White"> <td>June 9, 2022 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_c20220609__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSixMember_zJuI2IFMQGC5" title="Principal amount">15,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesSevenMember_zccfM6nFxvD9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>June and July 2025 (others)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,092</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">84,092</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesEightMember_zqWb1UQKdSZj" style="vertical-align: bottom; background-color: White"> <td>January 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20260101__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesEightMember_zlBQqfvnrPSc" title="Principal amount">1,000,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">900,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1488">-</span></td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesNineMember_zGcaMeugxqWf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">April 1, 2026 ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5PVEVTIFBBWUFCTEUgVE8gUkVMQVRFRCBQQVJUSUVTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20260401__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--RelatedPartiesNineMember_zcENIH16iTD4" title="Principal amount">16,000</span>)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">16,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1493">-</span></td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NotesPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z5a5keN4cXU5" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total notes payable to related parties (current), net of debt discount.</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">1,080,092</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">164,092</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> 12500 12500 12500 12500 12500 12500 20000 20000 20000 5000 5000 5000 15000 15000 15000 15000 15000 15000 84092 84092 1000000 900000 16000 16000 1080092 164092 12500 0.10 2023-05-10 12500 0.10 2023-05-10 20000 0.10 2023-05-10 5000 0.10 2023-05-31 15000 0.10 2023-05-31 15000 0.10 2023-05-10 219001 0.10 219001 234092 0.15 84092 84092 1000000 0.05 900000 16000 <p id="xdx_808_eus-gaap--DepositLiabilitiesDisclosuresTextBlock_zFQeybO5BEYk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 8 – <span id="xdx_829_zu1JxtSNZhyk">ADVANCE DEPOSIT FROM INVESTOR FOR FUTURE EQUITY PURCHASE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In March 2026, the Company received $<span id="xdx_90A_ecustom--AdvanceDepositFromInvestorForFutureEquityPurchase_iI_c20260331_zJC32q9neDv6" title="Advance deposit from investor for future equity purchase">400,000</span> from an investor who has committed to fund up to $<span id="xdx_902_eus-gaap--StockIssuedDuringPeriodValueEmployeeStockPurchasePlan_c20260301__20260331_zoc8fEXvRFR9" title="Equity purchase plan">5,000,000</span>. The terms of the investment agreement have not been finalized and no equity has been provided, therefore, the initial amount received has been recorded as a current liability as of June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 400000 5000000 <p id="xdx_806_ecustom--LoanPayableDisclosureTextBlock_zG1xKKZANAFh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 9 – <span id="xdx_82F_zOkVbB56DjLi">LOANS PAYABLE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eus-gaap--ScheduleOfShortTermDebtTextBlock_zJc4nH9SLPPc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loans payable consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zsOpNhEnuhP5" style="display: none">SCHEDULE OF LOANS PAYABLE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_494_20260630_zanzHHETQ2fd" style="font-weight: bold; font-style: italic; text-align: center">June 30,</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_496_20251231_zvw3hijOHE2h" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--LoansPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MerchantMember_zyHJEu7WzYZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Merchant Account Loan Payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">175,821</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">176,749</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LoansPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zLIYeYUb7kXg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Loan Payable to a Lender</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">162,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">162,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LoansPayableCurrent_iI_z3iQlsAjy6Y6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total loans payable – Current</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">338,321</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">339,249</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8AC_zZEfpbLRGwv2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Merchant Account Loan Payable</i></b> – In July 2024, the Company entered into a merchant account loan payable with Shopify in the amount of $<span id="xdx_902_eus-gaap--DebtInstrumentFaceAmount_iI_c20240731__us-gaap--TypeOfArrangementAxis__custom--LoanPayableAgreementMember_zmuiEnp0tf41" title="Principal amount">360,000</span>. The loan is payable daily over 306 days with interest rate at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20240731__us-gaap--TypeOfArrangementAxis__custom--LoanPayableAgreementMember_zYtgOJd6LJ6i" title="Debt interest rate">15.51</span>% per annum.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Loan Payable to a Lender</i></b> – The Company entered into a loan payable agreement in May 2025 and amended in July 2025 with a lender. The loan is payable $<span id="xdx_90E_eus-gaap--LoansPayableCurrent_iI_c20250731__us-gaap--TypeOfArrangementAxis__custom--LoanPayableAgreementMember_zeIlAhMN0y97" title="Loan payable">7,300</span> weekly with payments which total $<span id="xdx_907_eus-gaap--LongTermDebtCurrent_iI_c20250731__us-gaap--TypeOfArrangementAxis__custom--LoanPayableAgreementMember_z9oLoVC67XZg" title="Loan payable total amount">204,400</span> maturing on <span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_c20250731__20250731__us-gaap--TypeOfArrangementAxis__custom--LoanPayableAgreementMember_zy17m3hKRVY4" title="Maturity date">December 29, 2025</span>. The loan is secured by the Company’s merchant account receivables.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_896_eus-gaap--ScheduleOfShortTermDebtTextBlock_zJc4nH9SLPPc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loans payable consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8BE_zsOpNhEnuhP5" style="display: none">SCHEDULE OF LOANS PAYABLE</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 85%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_494_20260630_zanzHHETQ2fd" style="font-weight: bold; font-style: italic; text-align: center">June 30,</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_496_20251231_zvw3hijOHE2h" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_404_eus-gaap--LoansPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--MerchantMember_zyHJEu7WzYZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Merchant Account Loan Payable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">175,821</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">176,749</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--LoansPayableCurrent_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LenderMember_zLIYeYUb7kXg" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: left">Loan Payable to a Lender</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">162,500</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">162,500</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--LoansPayableCurrent_iI_z3iQlsAjy6Y6" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total loans payable – Current</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">338,321</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">339,249</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> 175821 176749 162500 162500 338321 339249 360000 0.1551 7300 204400 2025-12-29 <p id="xdx_803_eus-gaap--DebtDisclosureTextBlock_z5tRqfLwGpC8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 10 – <span id="xdx_82B_zIaHH8bmodDb">CONVERTIBLE NOTES PAYABLE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_890_eus-gaap--ConvertibleDebtTableTextBlock_zpJA9yVep76j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible notes payable consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_ztlR5VAmvNTe" style="display: none">SCHEDULE OF CONVERTIBLE NOTES PAYABLE</span></span></p> <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="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_49D_20260630_zSMlszrT52c" style="font-weight: bold; font-style: italic; text-align: center">June 30,</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_499_20251231_z97g5hpv06F9" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zVP7xHyCIbud" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">November 2025 – Auctus Fund ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zlT3krMe20q2" title="Principal amount">110,000</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">98,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">110,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zKF2WsdbQPFa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">November 2025 – CFI Capital LLC ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_z8ZSZVbN1206" title="Principal amount">150,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zGgV0G1j0al7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">November 2025 – GS Capital Partners LLC ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zYAUegGolFha" title="Principal amount">140,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zoGjjiHXaAdb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">November 2025 – Labrys Fund II Note ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zDkyyVEcJqZ4" title="Principal amount">275,000</span>)</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">252,725</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">275,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_400_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zoP56FTRdMz9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">599,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">675,000</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></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_di_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zn2TjBJos5xh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Debt 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">(51,019</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(124,434</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zBUQN6kJ1w3h" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total notes payable to related parties (current)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">548,573</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">550,566</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A0_zDJ9WUG6pid8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>November 11, 2025 – Auctus Fund, LLC - $110,000</i></b></span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 11, 2025, the Company issued a convertible promissory note (the “Note”) to Auctus Fund, LLC in the principal amount of $<span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zP0PPMZECyN9" title="Principal amount">110,000</span> pursuant to a Securities Purchase Agreement. The Note bears a one-time interest charge at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zk1KkypqAXn4" title="Interest rate">12</span>%, equivalent to $<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPaymentInterest_c20251111__20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_z2xzJmYZC8D2" title="Interest charge">13,200</span>, which was earned in full on the issuance date. The Note matures twelve months from the issuance date, <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20251111__20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zBzbnOna04gl" title="Debt instrument, maturity date">November 11, 2026</span>. The Note may not be prepaid except as explicitly provided in the agreement. Any amounts not paid when due bear default interest at the lesser of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateDuringPeriod_dp_uPure_c20251111__20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zAbpcBMXTJn2" title="Default interest rate">22</span>% per annum or the maximum rate permitted by law.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Conversion Features – Beginning six months after the issuance date, the holder may convert all or a portion of the outstanding principal and accrued interest into shares of the Company’s common stock. <span id="xdx_90A_eus-gaap--DebtConversionDescription_c20251111__20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zRohdGH0H0u" title="Conversion features, description">The conversion price is equal to 60% of the lowest trading price of the Company’s common stock during the fifteen (15) trading days prior to the conversion date</span>, subject to certain adjustments.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the issuance of the Note, the Company issued two common stock purchase warrants to the lender:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrant A</b> - Shares issuable: <span id="xdx_901_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20251111__us-gaap--StatementEquityComponentsAxis__custom--WarrantAMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zyk65ji4ej44" title="Share issue">78,571</span> shares with exercise price: $<span id="xdx_905_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251111__us-gaap--StatementEquityComponentsAxis__custom--WarrantAMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_z8rRirpDOeZe" title="Exercise price">1.40</span> per share for <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20251111__us-gaap--StatementEquityComponentsAxis__custom--WarrantAMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_znYFn0xZHIFi" title="Term">five years</span> from issuance date</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 1in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; background-color: white"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">○</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Warrant B (Commitment Fee Warrant)</b> - Shares issuable: <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20251111__us-gaap--StatementEquityComponentsAxis__custom--WarrantBMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zMW09xUnmGcd" title="Shares issuable for warrants">78,572</span> shares with exercise price: $<span id="xdx_906_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20251111__us-gaap--StatementEquityComponentsAxis__custom--WarrantBMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_z56z6ya2SBtb" title="Exercise price">1.40</span> per share with term for <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20251111__us-gaap--StatementEquityComponentsAxis__custom--WarrantBMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zs29Ndt9WC25" title="Warrants term">five years</span>.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The warrants may be exercised for cash or on a cashless basis if the market price of the Company’s common stock exceeds the exercise price. The Company evaluated the warrant under ASC 470-20, Debt with Conversion and Other Options, and ASC 815-15, Derivatives and Hedging — Embedded Derivatives. The Company calculated the fair value of the warrant using a Black-Scholes based model and then determined the relative fair value of the warrants in relation to the net cash proceeds from the loan in the amount of $<span id="xdx_907_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zST2PyYY94hh" title="Debt discount">69,830</span>, which was recorded as debt discount and additional paid-in capital. The debt discount is amortized over the life of the Note.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated the note terms under ASC 815-40-25 and determined that the Company has sufficient authorized shares to settle conversion, and the CEO has unilateral control to increase shares with no blocking contingencies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>November 3, 2025 – CFI Capital LLC - $150,000</i></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 3, 2025, the Company entered into a Securities Purchase Agreement with CFI Capital LLC pursuant to which the Company issued a <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_z2aRw3oxJlGh" title="Interest rate">6</span>% Convertible Redeemable Note with a principal amount of $<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zA5HpNI2g3b9" title="Debt face amount">150,000</span> (the “Note”). The Note bears interest at <span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zba1EOMGS7K3" title="Interest rate">6</span>% per annum and matures on <span id="xdx_905_eus-gaap--DebtInstrumentMaturityDate_dd_c20251103__20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zoF8Mi6uxDE1" title="Debt instrument, maturity date">November 3, 2026</span>. Interest may be paid in shares of the Company’s common stock at the holder’s election. The Note contains an original issue discount (“OID”) of $<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zqChZ05qtNs2" title="Debt discount">20,000</span>, resulting in net proceeds of $<span id="xdx_908_eus-gaap--ProceedsFromConvertibleDebt_c20251103__20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zSlSq1b95IYd" title="Net proceeds">130,000</span> received by the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Conversion Features</b> – Beginning six months after the issuance date, the holder may convert all or part of the outstanding principal and accrued interest into shares of the Company’s common stock. <span id="xdx_900_eus-gaap--DebtConversionDescription_c20251103__20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zBZXB7qAfwDg" title="Conversion features, description">The conversion price is 65% of the lowest trading price of the Company’s common stock during the twenty trading days prior to the conversion date</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated the terms under ASC 815-40-25 and determined that the Company has sufficient authorized shares to settle conversion, and the CEO has unilateral control to increase shares with no blocking contingencies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>November 10, 2025 – GS Capital Partners, LLC - $140,000</i></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 10, 2025, the Company entered into a Securities Purchase Agreement with GS Capital Partners, LLC pursuant to which the Company issued a Convertible Promissory Note with a principal amount of $<span id="xdx_905_eus-gaap--DebtInstrumentFaceAmount_iI_c20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zC2HXsky2V2c" title="Principal amount">140,000</span>. The note was issued with an original issue discount (“OID”) of $<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zFQ0IDnbTkQf" title="Debt discount">18,000</span>, resulting in cash proceeds to the Company of $<span id="xdx_90A_eus-gaap--ProceedsFromConvertibleDebt_c20251110__20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_ztdtIWdMwIe4" title="Net proceeds">122,000</span>. The note bears interest at a rate of <span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_z1X939Dpg3g1" title="Interest rate">12</span>% per annum. A full twelve-month interest amount is guaranteed and added to the principal balance on the issue date. The note matures on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_dd_c20251110__20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zaqbvyLyfr98" title="Debt instrument, maturity date">November 10, 2026</span>, at which time all outstanding principal and interest become due and payable. Principal is scheduled to be repaid in six monthly installments of approximately $<span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPayment_c20251110__20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zrdIcQc0xXzk" title="Installments payment amount">26,133</span> beginning on the 181st day after issuance unless earlier prepaid or converted in accordance with the terms of the note.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Conversion Feature – </b>Upon the occurrence of an event of default, the holder has the right to convert all or a portion of the outstanding principal, accrued interest, and other amounts due under the note into shares of the Company’s common stock. <span id="xdx_901_eus-gaap--DebtConversionDescription_c20251110__20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zcaEvXhlT8X8" title="Conversion features, description">The conversion price is equal to 65% of the lowest trading price of the Company’s common stock during the 15 trading days preceding the conversion notice</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated the terms under ASC 815-40-25 and determined that the Company has sufficient authorized shares to settle conversion, and the CEO has unilateral control to increase shares with no blocking contingencies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>November 5, 2025 - Labrys Fund II Note - $275,000</i></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On November 5, 2025, the Company entered into a Securities Purchase Agreement with Labrys Fund II, L.P. pursuant to which the Company issued a convertible promissory note with a principal amount of $<span id="xdx_90F_eus-gaap--DebtInstrumentFaceAmount_iI_c20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_z4MuS2nWFwpd" title="Principal amount">275,000</span> (the “Note”). The Note was issued with an original issue discount (“OID”) of $<span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_c20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_z5rZRJDU9NLl" title="Debt discount">30,000</span>, resulting in gross proceeds of $<span id="xdx_900_eus-gaap--ProceedsFromConvertibleDebt_c20251105__20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zP6oYLA9AX22" title="Net proceeds">245,000</span> received by the Company at issuance. The Note bears a one-time interest charge equal to <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_dp_uPure_c20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zaOiJb9exYe5" title="Interest rate">8</span>% of the principal amount ($<span id="xdx_906_eus-gaap--DebtInstrumentPeriodicPayment_c20251105__20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zJ7cgULuJVs2" title="Installments payments">22,000</span>) which is deemed earned upon issuance. The Note matures on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_dd_c20251105__20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zi1bRDrJYvTi" title="Note maturity date">November 5, 2026</span>, at which time the outstanding principal amount, together with any accrued and unpaid interest and other applicable fees, becomes due and payable unless earlier converted in accordance with the terms of the Note.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The holder may convert all or any portion of the outstanding principal and accrued interest into shares of the Company’s common stock. <span id="xdx_90B_eus-gaap--DebtConversionDescription_c20251105__20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zesD6dtMQMDg" title="Conversion features, description">The conversion price is equal to 85% of the lowest closing bid price of the Company’s common stock during the fifteen (15) trading days immediately preceding the applicable conversion date</span>, subject to customary adjustments for stock splits, dividends, and similar transactions.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In connection with the issuance of the Note, the Company also issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20251105__20251105__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember__us-gaap--TypeOfArrangementAxis__custom--SecuritiesPurchaseAgreementMember__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zg5RPW6jN2Vi" title="Number of commitment shares issued">6,750</span> shares of common stock (“Commitment Shares”) to the investor as additional consideration under the Securities Purchase Agreement.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated the terms under ASC 815-40-25 and determined that the Company has sufficient authorized shares to settle conversion, and the CEO has unilateral control to increase shares with no blocking contingencies.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p id="xdx_890_eus-gaap--ConvertibleDebtTableTextBlock_zpJA9yVep76j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Convertible notes payable consisted of the following:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BD_ztlR5VAmvNTe" style="display: none">SCHEDULE OF CONVERTIBLE NOTES PAYABLE</span></span></p> <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="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_49D_20260630_zSMlszrT52c" style="font-weight: bold; font-style: italic; text-align: center">June 30,</td><td style="font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic"> </td> <td colspan="2" id="xdx_499_20251231_z97g5hpv06F9" style="font-weight: bold; font-style: italic; text-align: center">December 31,</td><td style="font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zVP7xHyCIbud" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%">November 2025 – Auctus Fund ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--DebtInstrumentFaceAmount_iI_c20251111__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableAuctusFundLLCMember_zlT3krMe20q2" title="Principal amount">110,000</span>)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">98,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 12%; text-align: right">110,000</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_zKF2WsdbQPFa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">November 2025 – CFI Capital LLC ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--DebtInstrumentFaceAmount_iI_c20251103__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableCFICapitalLLCMember_z8ZSZVbN1206" title="Principal amount">150,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">150,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zGgV0G1j0al7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">November 2025 – GS Capital Partners LLC ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_c20251110__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableGSCapitalPartnersLLCMember_zYAUegGolFha" title="Principal amount">140,000</span>)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">113,867</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">140,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zoGjjiHXaAdb" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">November 2025 – Labrys Fund II Note ($<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENPTlZFUlRJQkxFIE5PVEUgUEFZQUJMRVMgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--DebtInstrumentFaceAmount_iI_c20251105__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayableLabrysFundIIMember_zDkyyVEcJqZ4" title="Principal amount">275,000</span>)</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">252,725</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">275,000</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_400_eus-gaap--ConvertibleNotesPayable_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zoP56FTRdMz9" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total convertible notes payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">599,592</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">675,000</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></tr> <tr id="xdx_405_eus-gaap--DebtInstrumentUnamortizedDiscountCurrent_iI_di_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zn2TjBJos5xh" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Debt 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">(51,019</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(124,434</td><td style="padding-bottom: 1pt; 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></tr> <tr id="xdx_40A_eus-gaap--ConvertibleNotesPayableCurrent_iI_hus-gaap--DebtInstrumentAxis__us-gaap--ConvertibleNotesPayableMember_zBUQN6kJ1w3h" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total notes payable to related parties (current)</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">548,573</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">550,566</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> 110000 98000 110000 150000 135000 150000 140000 113867 140000 275000 252725 275000 599592 675000 51019 124434 548573 550566 110000 0.12 13200 2026-11-11 0.22 The conversion price is equal to 60% of the lowest trading price of the Company’s common stock during the fifteen (15) trading days prior to the conversion date 78571 1.40 P5Y 78572 1.40 P5Y 69830 0.06 150000 0.06 2026-11-03 20000 130000 The conversion price is 65% of the lowest trading price of the Company’s common stock during the twenty trading days prior to the conversion date 140000 18000 122000 0.12 2026-11-10 26133 The conversion price is equal to 65% of the lowest trading price of the Company’s common stock during the 15 trading days preceding the conversion notice 275000 30000 245000 0.08 22000 2026-11-05 The conversion price is equal to 85% of the lowest closing bid price of the Company’s common stock during the fifteen (15) trading days immediately preceding the applicable conversion date 6750 <p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zmhV8OQ2AEMj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 11 – <span id="xdx_82C_zi8WTCLfIoXd">STOCKHOLDERS’ DEFICIT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, and December 31, 2025, the Company has <span id="xdx_907_eus-gaap--CommonStockSharesAuthorized_iI_c20260630_zCyR4Vyjuxff" title="Common stock, shares authorized"><span id="xdx_90B_eus-gaap--CommonStockSharesAuthorized_iI_c20251231_zIULC9grah5a" title="Common stock, shares authorized">300,000,000</span></span> authorized shares of common stock par value $<span id="xdx_90C_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20260630_zCKCU0j9y3kf" title="Common stock, par value"><span id="xdx_90E_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20251231_zQNctK1J9Ijd" title="Common stock, par value">0.0001</span></span> per share.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Preferred Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, and December 31, 2025, the Company has authorized <span id="xdx_907_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zSilHkGQ1zo7" title="Preferred stock, shares authorized"><span id="xdx_90E_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zR0Er4w1IrA4" title="Preferred stock, shares authorized">30,000,000</span></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of preferred stock, <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassAConvertiblePreferredStockMember_zPBM1XyFHp62" title="Preferred stock, shares authorized"><span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassAConvertiblePreferredStockMember_zm9yozuhweM6" title="Preferred stock, shares authorized">500,000</span></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of which were designated as Class A Convertible Preferred Stock (“Class A Preferred Stock”). and <span id="xdx_90F_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassBConvertiblePreferredStockMember_z8SKaRsIac5a" title="Preferred stock, shares authorized"><span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassBConvertiblePreferredStockMember_zFITeC32a9a8" title="Preferred stock, shares authorized">11,000,000</span></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">shares of which were designated as Class B Convertible Preferred Stock, <span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassCPreferredStockMember_zxiFO08DdmPf" title="Preferred stock, shares designated"><span id="xdx_905_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassCPreferredStockMember_zDexZBnZIG17" title="Preferred stock, shares designated">5,000</span></span> shares designated as Class C Convertible Preferred Stock and <span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassDConvertiblePreferredStockMember_zFGSnIbRzP5" title="Preferred stock, shares designated"><span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassDConvertiblePreferredStockMember_zBTWFXNVfxof" title="Preferred stock, shares designated">5,000</span></span> shares designed as Class D <span id="xdx_904_eus-gaap--PreferredStockVotingRights_c20260101__20260630__us-gaap--StatementClassOfStockAxis__custom--ClassDConvertiblePreferredStockMember_z4esIW1gDYVk" title="Preferred stock, voting rights"><span id="xdx_90B_eus-gaap--PreferredStockVotingRights_c20250101__20251231__us-gaap--StatementClassOfStockAxis__custom--ClassDConvertiblePreferredStockMember_zokGJFIuFDk3" title="Preferred stock, voting rights">15</span></span>% Cumulative Redeemable Preferred Stock.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Class A Convertible Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, and December 31, 2025, there were a total of <span id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassAConvertiblePreferredStockMember_zGUfynyjaPI9" title="Preferred stock, shares issued"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassAConvertiblePreferredStockMember_zh0vCNymdRlh" title="Preferred stock, shares outstanding"><span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassAConvertiblePreferredStockMember_zcHwZMrTCrV8" title="Preferred stock, shares issued"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassAConvertiblePreferredStockMember_zAqRAPUa2uc8" title="Preferred stock, shares outstanding">500,000</span></span></span></span> shares of Class A Preferred Stock issued and outstanding. The Class A Preferred Stock, when voting as a single class, has the votes of at least <span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zU0w2xf1jWbd" title="Preferred stock, voting rights"><span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_zyw2gVlsTVYc" title="Preferred stock, voting rights">60</span></span>% of the voting power of the Company. Further, the holder of the Class A Preferred Stock can convert one share of Class A Preferred Stock into two shares of the Company’s common stock, subject to adjustment. In addition, the holder of the Class A Preferred Stock is entitled to a liquidation preference of the Company senior to all other securities of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Class B Convertible Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, and December 31, 2025, there were a total of <span id="xdx_90C_eus-gaap--TemporaryEquitySharesIssued_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zeMVRrWm8px4" title="Temporary equity, shares issued"><span id="xdx_906_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zs0KcdcaY0D1" title="Temporary equity, shares outstanding">1,081,356</span></span> and <span id="xdx_90E_eus-gaap--TemporaryEquitySharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zgtNSMwS2ue4" title="Temporary equity, shares issued"><span id="xdx_905_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_z5WlFl1RaQAf" title="Temporary equity, shares outstanding">531,356</span></span> shares, respectively, of Class B Preferred Stock issued and outstanding. On October 23, 2023, pursuant to certain Conversion Agreements, the Company issued an aggregate of <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20231023__20231023__us-gaap--StatementClassOfStockAxis__custom--ClassBConvertiblePreferredStockMember_zbjin3Ta5fQl" title="Shares issued">10,349,097</span> shares of Class B Preferred Stock and extinguished $<span id="xdx_90F_eus-gaap--ExtinguishmentOfDebtAmount_c20231023__20231023__us-gaap--StatementClassOfStockAxis__custom--ClassBConvertiblePreferredStockMember_zBdZIQmYk6xi" title="Extinguishment convertible debt">9,675,000</span> of convertible debt including accumulated interest as of October 23, 2023, in the amount of $<span id="xdx_900_ecustom--ConvertibleDebtIncludingAccumulatedInterest_c20231023__20231023__us-gaap--StatementClassOfStockAxis__custom--ClassBConvertiblePreferredStockMember_z0GNOxjPzSgf" title="Convertible debt including accumulated interest">674,097</span>. The holders of the Class B Preferred Stock are entitled to a liquidation preference senior to common stock, and junior to the Class A Preferred Stock at a liquidation price of $<span id="xdx_904_eus-gaap--PreferredStockLiquidationPreference_iI_c20231023__us-gaap--StatementClassOfStockAxis__custom--ClassBConvertiblePreferredStockMember_zpDf5rcfoz42" title="Preferred stock liquidation price">3.00</span> per share of Class B Preferred Stock. The Class B Preferred Stock also has conversion rights, whereby each share of Class B Preferred Stock is convertible into <span id="xdx_903_eus-gaap--PreferredStockConvertibleConversionPrice_iI_c20231023__us-gaap--StatementClassOfStockAxis__custom--ClassBConvertiblePreferredStockMember_zkbBMATxJjv4" title="Stock convertible price">0.067</span> shares of Common Stock at the discretion of the holder, subject to beneficial ownership limitations. The holders of the Class B Preferred Stock have no voting rights, unless otherwise provided for in its Certificate of Designation or by law.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 9, 2024, pursuant to the conversion agreement, the convertible B shareholders converted <span id="xdx_902_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240909__20240909__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zcXMjgThJbbi" title="Number of shares convertible">9,286,385</span> shares of Class B Preferred Stock in exchange for <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240909__20240909__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zl4bDtr1blq6" title="Number of shares convertible">311,100</span> Common Stock. The conversion amount of Class B Preferred Stock was $<span id="xdx_905_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240909__20240909__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassBMember_zyAvZuPEIJI4" title="Number of shares convertible, amount">15,230,601</span> at the date of conversion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On April 1, 2026, the Company issued <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260401__20260401__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__custom--TemporaryEquityPreferredClassBMember_zEFek3iUjJNe" title="Stock compensation for consulting services - Issuances of preferred stock B, shares">550,000</span> Class B Preferred Stock to the CEO of the Company as a bonus compensation. The Company recorded a compensation expense of $<span id="xdx_907_eus-gaap--ShareBasedCompensation_c20260401__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__custom--TemporaryEquityPreferredClassBMember_zjueptPMkxAj" title="Stock compensation for consulting services - Issuances of Preferred Stock B"><span id="xdx_90B_eus-gaap--ShareBasedCompensation_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__custom--TemporaryEquityPreferredClassBMember_zGoXpfGANLtl" title="Stock compensation for consulting services - Issuances of Preferred Stock B">1,375,000</span></span> for the three and six months ended June 30, 2026 based on the fair value at the time off issuance.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Class C Convertible Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of June 30, 2026, and December 31, 2025, there were a total of <span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember_zXz2FfuucT0e" title="Preferred stock, shares issued"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember_zy2ttKd3uQma" title="Preferred stock, shares outstanding">33,430</span></span> and <span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember_zgaZ9VyCRUsg" title="Preferred stock, shares issued"><span id="xdx_901_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember_zqOwCXbEkbn4" title="Preferred stock, shares outstanding">345,094</span></span> shares, respectively, of Class C Convertible Preferred Stock issued and Outstanding Effective as of January 2, 2025, the Company filed a Certification of Designation of Class C Convertible Preferred Stock (the “Certificate”) with the Delaware Secretary of State and in accordance with the Delaware General Corporation Law. (DGCL) The Class C Certificate designates <span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_pid_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember_zuPBXw8Kigri" title="Preferred stock, shares authorized">5,000,000</span> shares of the Company’s Preferred Stock as Class C Convertible Preferred Stock with a par value of $<span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20260630__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember_zq7UudJr0Lwd" title="Preferred stock, par value">0.0001</span> per share (“Class C Stock”). The Class C Stock ranks (i) junior to the Class A Preferred Stock and Class B Preferred Stock, (ii) senior to any other class or series of outstanding Preferred Stock or Common Stock, and (iii) prior to any other class or series of capital stock of the Company hereafter created, and in each case as to distributions of assets upon liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (the “Class C Stock Distribution Ranking”). The Class C Preferred Stock is not entitled to dividends except as required by law. The Class C Preferred Stock shall have no voting rights other than as set forth in the Certificate or as required by law.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On each matter on which holders of Class C Preferred Stock are entitled to vote, each share of Class C Preferred Stock will be entitled to one vote.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective as of September 30, 2025, the Company filed a Second Amended and Restated Certificate of Designation of the Class C Convertible Preferred Stock (the “Second Class C Certificate”) with the Delaware Secretary of State The Second Class C Certificate serves to (i) change the liquidation preference of the Class C Stock so that the Class C Stock shall only be entitled to liquidation rights as required by law, and (ii) removes conversion rights of the Class C Stock in connection with a Liquidation Event (as that term is defined in the First Amended Certificate)</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of this amendment, the Company reclassed $<span id="xdx_903_ecustom--MezzanineLiability_c20260101__20260630_znfWuKFmAHg3" title="Mezzanine liability">32,306,900</span> from mezzanine liability to equity in the amount of $<span id="xdx_90E_ecustom--MezzanineEquityAmount_c20260101__20260630_z0snwOPkvcff" title="Mezzanine equity amount">5,374,996</span> and additional paid in capital of $<span id="xdx_901_ecustom--MezzanineEquityAdditionalPaidInCapital_c20260101__20260630_z8JRl5XoZfd8" title="Mezzanine equity additional paid in capital">26,931,904</span>. The $<span id="xdx_902_ecustom--MezzanineEquityAdditionalPaidInCapital_c20260101__20260630_zMKj9JhKMPih" title="Mezzanine equity additional paid in capital">26,931,904</span> was deemed as deemed dividend as this was a related party transaction which resulted in recording in additional paid-in capital.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the six months ended June 30, 2026, the Company converted an aggregate of <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zrjg6g0LXdhj" title="Converted shares">304,264</span> shares of Series C preferred stock into <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z6bGhA2UJlfj" title="Converted shares">1,264,365</span> shares of Series D preferred stock pursuant to an exchange agreement. As a result of the conversion, the Company recognized a loss on conversion of Preferred C to Preferred D of $<span id="xdx_909_ecustom--GainsLossesOnConversionOfPerferredStock_iN_di_c20260101__20260630_zVaFTJNTIuCd" title="Loss on conversion of perferred stock">27,812,576</span> for the six months ended June 30, 2026.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the six months ended June 30, 2025, the Company issued the following Class C Convertible Stock:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the conversion agreement, the notes payable to shareholder including accrued interest in the amount of $<span id="xdx_908_eus-gaap--NotesPayable_iI_c20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zxnvQGre6df6" title="Notes payable">2,824,253</span> was converted to <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zSdUJj5ixL41" title="Converted shares">201,572</span> shares of Class C Preferred Stock. The conversion amount of Class C Preferred Stock was $<span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zexCaCrsmvs4" title="Converted value">20,157,200</span> at the date of conversion. The Company recognized loss from settlement of debt in the amount of $<span id="xdx_904_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zjQjlC3RtdXj" title="Loss from settlement of debt">17,332,947</span> during the six months ended June 30, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LimitlessPerformanceIncMember__srt--ProductOrServiceAxis__custom--ManufacturingAndDistributorshipMember_zIykay4k2MC2" title="Shares issued">5,000</span> shares of Class C Preferred Stock to Limitless Performance, Inc., related to settlement of license related to manufacturing and distributorship. The company recognized stock compensation expense of $<span id="xdx_908_eus-gaap--ShareBasedCompensation_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--LimitlessPerformanceIncMember__srt--ProductOrServiceAxis__custom--ManufacturingAndDistributorshipMember_zEhRkggVfae7" title="Stock compensation expense">500,000</span> during the three months ended March 31, 2025 which was the fair value based on common stock trading price at the date of conversion.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the conversion agreement, the notes payable to related party including accrued interest in the amount of $<span id="xdx_90C_eus-gaap--NotesPayable_iI_c20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zhyczunIq9k6" title="Notes payable">1,085,468</span> was converted to <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zYxFCNL2M2I2" title="Converted shares">97,692</span> shares of Class C Preferred Stock. The conversion amount of Class C Preferred Stock was $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zeXxv4pnJIU1" title="Converted value">9,769,200</span> at the date of conversion. The Company recognized loss from settlement of debt in the amount of $<span id="xdx_901_eus-gaap--GainsLossesOnExtinguishmentOfDebt_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zB37ryMOjjpc" title="Loss from settlement of debt">8,683,732</span> during the six months ended June 30, 2025.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ConsultantMember_z3A6OpTwIlrh" title="Shares issued">25,000</span> shares of Class C Preferred Stock to consultant for services. The Company recognized stock compensation expense of $<span id="xdx_908_eus-gaap--ShareBasedCompensation_c20250101__20250331__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ConsultantMember_zojMTx9UZxfk" title="Stock compensation expense">1,037,500</span> during the three months ended March 31, 2025 which was the fair value based on common stock trading price at the date of conversion.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the conversion agreement, the vendor accounts payable of $<span id="xdx_90D_eus-gaap--AccountsPayableCurrentAndNoncurrent_iI_c20250331__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--VendorMember_zlDhCOZn0kkb" title="Accounts payable">1,583,000</span> was converted to <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20250101__20250331__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--VendorMember_zT1GwZtMm7I8" title="Converted shares">15,830</span> shares of Class C Preferred Stock. The conversion amount of Class C Preferred Stock was $<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20250101__20250331__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--VendorMember_zrf3SfdSoUV3" title="Converted value">1,583,000</span> at the date of conversion which was fair value based on common stock trading at the date of conversion. As a result, no gain or loss was recognized.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p id="xdx_897_eus-gaap--ScheduleOfDebtConversionsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zikCJrKT6Gx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of converting various related party notes payable to preferred C shares, the Company recognized total loss from settlement of debt as summarized below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zFbGuhWz16L" style="display: none">SCHEDULE OF LOSS FROM SETTLEMENT OF DEBT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20250101__20250630__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zbM7j5rJYGi8" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Six Months</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Ended June 30,</i></b></span></p></td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zKQFs0Mza8Zj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Conversion of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgRlJPTSBTRVRUTEVNRU5UIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtConversionOriginalDebtAmount1_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zxRpxy06smbd" title="Conversion of notes payable to shareholder">2,824,253</span> notes payable to shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">17,332,947</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GainsLossesOnExtinguishmentOfDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zembjncdcBFf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Conversion of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgRlJPTSBTRVRUTEVNRU5UIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--ConversionOfStockAmountIssued1_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z2bpJP7K5Lud" title="Conversion of notes payable to related party">1,085,468</span> notes payable to related party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,683,732</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_di_z5axQGmXmNJi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total loss from settlement of notes payable to shareholder and related parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">26,016,679</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <p id="xdx_8A2_zsm3GrdKAYMk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Class D Convertible Preferred Stock</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective as of January 23, 2025, the Company filed a Certificate of Designation of Series D <span id="xdx_900_ecustom--PrecentageOfCumulativeRedeemablePerpetualPreferredStock_iI_dp_c20250123__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zm9BFUExhmMj" title="Percentage of cumulative redeemable perpetual preferred stock">15</span>% Cumulative Redeemable Perpetual Preferred Stock (the “Certificate”) with the Delaware Secretary of State. The Certificate designates <span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20250123__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zWfvCWJ2jBPb" title="Preferred stock shares authorized">5,000,000</span> shares of the Company’s Preferred Stock as Series D <span id="xdx_900_ecustom--PrecentageOfCumulativeRedeemablePerpetualPreferredStock_iI_dp_c20250123__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z5QtzEMssM62" title="Percentage of cumulative redeemable perpetual preferred stock">15</span>% Cumulative Redeemable Perpetual Preferred Stock, par value of $<span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250123__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zjgD1R9WS254" title="Preferred stock par value">0.0001</span> per share (“Series D Stock”). The Series D Stock ranks (i) junior to the Class A Stock, Class B Stock, and Class C Stock and all of the Company’s existing and future indebtedness (including indebtedness convertible into the Company’s Common Stock or Preferred Stock) and to the indebtedness and other liabilities of (as well as any preferred equity interests held by others in) the Company’s existing subsidiaries and any future subsidiaries, (ii) senior to any other class or series of outstanding Preferred Stock or Common Stock, (iii) on parity with all equity securities issued by the Company with terms specifically providing that those equity securities rank on parity with the Series D Stock with respect to rights to the payment of dividends and the distribution of assets upon the Company’s liquidation, dissolution, or winding up, and (iv) senior to any other class or series of capital stock of the Company hereafter created, and in each case as to distributions of assets upon liquidation, dissolution, or winding up of the Company, whether voluntary or involuntary (the ranking of the Series D Stock in relation to items (i)-(iv), the “Series D Stock Distribution Ranking”). Holders of the Series D Stock are entitled to receive cumulative cash dividends at the rate of <span id="xdx_909_eus-gaap--PreferredStockDividendRatePercentage_dp_c20250123__20250123__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zahlyoPPkQY3" title="Cash dividends rate">15</span>% on the stated value of $<span id="xdx_904_ecustom--PreferredStockStatedValuePerShare_iI_c20250123__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zeAI5Zy0j7Le" title="Preferred stock stated value">25.00</span> per share of the Series D Preferred Stock per annum (equivalent to $<span id="xdx_90B_eus-gaap--SharePrice_iI_c20250123__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zYYVAFHgs187" title="Share price per share">3.75</span> per annum per share) (the “Series D Stock Dividend”). The Series D Stock Dividend is payable every quarter as and if declared by the Company’s board of directors and as permitted by law.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On September 30, 2025, the Company entered into an accrued dividend waiver agreement (“Waiver Agreement”) which the CEO, the sole owner of shares of the Company’s Series D Preferred Stock, in which he waived his right to receive all accrued and unpaid dividends on the Series D Preferred Shares through and including September 30, 2025, in the aggregate amount of $<span id="xdx_902_eus-gaap--DividendsPayableCurrentAndNoncurrent_iI_c20250930_zBwsL0LOLdta" title="Accrued dividends">539,444</span> (the “Accrued Dividends”). to the Accrued Dividends.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the six months ended June 30, 2026, the Company issued the following Class D Convertible Stock:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 26, 2026, the Company converted an aggregate of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260226__20260226__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zZHT8yBmtqb2" title="Converted shares">304,264</span> shares of Series C preferred stock into <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260101__20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zlKEHFefavG9" title="Converted shares">1,264,365</span> shares of Series D preferred stock pursuant to an exchange agreement. As a result of the conversion, the Company recognized a loss on conversion of Preferred C to Preferred D of $<span id="xdx_902_ecustom--GainsLossesOnConversionOfPerferredStock_iN_di_c20260101__20260331_zil6DbDvEBwa" title="Loss on conversion of perferred stock">27,812,576</span> for the three months ended March 31, 2026.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify; text-indent: -0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the six months ended June 30, 2025, the Company issued the following Class D Convertible Stock:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to the conversion agreement, the notes payable to shareholder including accrued interest in the amount of $<span id="xdx_90D_eus-gaap--DebtConversionOriginalDebtAmount1_c20250101__20250331__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassDConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zR5DYav4v7Qa" title="Debt amount">3,375,000</span> was converted to <span id="xdx_901_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250101__20250331__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassDConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zGgFPPdjGON3" title="Converted shares">135,000</span> shares of Class D Preferred Stock. The conversion amount of Class C Preferred Stock was $<span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20260101__20260630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zBl0nLEPLlv9" title="Converted value">3,375,000</span> or $<span id="xdx_903_eus-gaap--SharePrice_iI_c20260630__us-gaap--TypeOfArrangementAxis__custom--ConversionAgreementMember__us-gaap--StatementClassOfStockAxis__custom--ClassCConvertiblePreferredStockMember__srt--TitleOfIndividualAxis__custom--ShareholderMember_zGAhhAVaUfQb" title="Converted share price,per share">25</span> per share at the date of conversion.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On March 21, 2025, the Company entered into a Loan Authorization and Agreement for a loan of $<span id="xdx_90F_eus-gaap--NotesPayableCurrent_iI_c20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember_z1imCHjBZFn5">500,000</span> from a shareholder, the proceeds of which were to be used for working capital purposes. Under this agreement, the Company also provided <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250321__20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z4Kbdhz2rYVl" title="Shares new issues">10,000</span> preferred D shares. The Company recorded <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250321__20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zuJerJp4AvY5" title="Shares new issues">10,000</span> preferred D shares at $<span id="xdx_901_eus-gaap--StockIssuedDuringPeriodValueNewIssues_c20250321__20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zCYYHOu1RcN8" title="Value new issues">250,000</span> or $<span id="xdx_90A_eus-gaap--SharePrice_iI_pid_c20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z8ca24qvZPZ6" title="Share price, per share">25</span> per share which is deemed at fair value as the previous conversion rate for notes payable to shareholder was at $<span id="xdx_90C_eus-gaap--SharePrice_iI_pid_c20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zTVLNtJaSry6" title="Share price, per share">25</span> per share.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">During the six months ended June 30, 2025, the Company accrued dividends of $<span id="xdx_903_ecustom--DividendsAccruedDuringPeriod_c20250101__20250630_zkQZLw21Yh18" title="Accrued dividends">204,555</span>.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 300000000 300000000 0.0001 0.0001 30000000 30000000 500000 500000 11000000 11000000 5000 5000 5000 5000 15 15 500000 500000 500000 500000 60 60 1081356 1081356 531356 531356 10349097 9675000 674097 3.00 0.067 9286385 311100 15230601 550000 1375000 1375000 33430 33430 345094 345094 5000000 0.0001 32306900 5374996 26931904 26931904 304264 1264365 -27812576 2824253 201572 20157200 17332947 5000 500000 1085468 97692 9769200 8683732 25000 1037500 1583000 15830 1583000 <p id="xdx_897_eus-gaap--ScheduleOfDebtConversionsTextBlock_hus-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zikCJrKT6Gx9" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As a result of converting various related party notes payable to preferred C shares, the Company recognized total loss from settlement of debt as summarized below:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span><span id="xdx_8BF_zFbGuhWz16L" style="display: none">SCHEDULE OF LOSS FROM SETTLEMENT OF DEBT</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_49E_20250101__20250630__us-gaap--StatementClassOfStockAxis__custom--PreferredClassCMember_zbM7j5rJYGi8" style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Six Months</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Ended June 30,</i></b></span></p></td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; font-style: italic; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; font-style: italic; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold; font-style: italic"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr id="xdx_40E_eus-gaap--GainsLossesOnExtinguishmentOfDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zKQFs0Mza8Zj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 82%; text-align: left">Conversion of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgRlJPTSBTRVRUTEVNRU5UIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--DebtConversionOriginalDebtAmount1_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderMember_zxRpxy06smbd" title="Conversion of notes payable to shareholder">2,824,253</span> notes payable to shareholder</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 14%; text-align: right">17,332,947</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--GainsLossesOnExtinguishmentOfDebt_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zembjncdcBFf" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Conversion of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIExPU1MgRlJPTSBTRVRUTEVNRU5UIE9GIERFQlQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--ConversionOfStockAmountIssued1_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z2bpJP7K5Lud" title="Conversion of notes payable to related party">1,085,468</span> notes payable to related party</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">8,683,732</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--GainsLossesOnExtinguishmentOfDebt_di_z5axQGmXmNJi" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total loss from settlement of notes payable to shareholder and related parties</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">26,016,679</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> 2824253 17332947 1085468 8683732 -26016679 0.15 5000000 0.15 0.0001 0.15 25.00 3.75 539444 304264 1264365 -27812576 3375000 135000 3375000 25 500000 10000 10000 250000 25 25 204555 <p id="xdx_80B_eus-gaap--DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock_znG5rlrSP80j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 12 – <span id="xdx_82B_zC88nOznyiFe">EQUITY BASED PAYMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company accounts for equity-based payment accruals under authoritative guidance as set forth in the Topics of the ASC. The guidance requires all equity-based payments to employees and non-employees, including grants of employee and non-employee stock options and warrants, to be recognized in the consolidated financial statements based at their fair values.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Stock Incentive Plans</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company has the following stock incentive plans:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Stock Option Plan</i></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective January 15, 2020, the Company adopted its 2020 Stock Option and Award Plan (the “2020 Stock Incentive Plan”). A total of <span id="xdx_90D_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20200115__us-gaap--PlanNameAxis__custom--TwoThousandTwentyStockIncentivePlanMember_zqE5MNZ2tlm7" title="Common stock reserved shares">2,222</span> shares of the Company’s common stock were reserved for the 2020 Stock Incentive Plan. As of June 30, 2026, and 2025, there were <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_do_c20260101__20260630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyStockIncentivePlanMember_zCKCeNFC9Y57" title="Options granted"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_do_c20250101__20250630__us-gaap--PlanNameAxis__custom--TwoThousandTwentyStockIncentivePlanMember_zRFQSUF5qXQ9" title="Options granted">no</span></span> grants made under the 2020 Stock Incentive Plan. On May 4, 2023, the Company terminated the 2020 Stock Incentive Plan.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective August 9, 2022, the Company adopted its 2022 Incentive and Non-statutory Stock Option Plan (the “2022 Stock Option Plan”). Under the 2022 Stock Option Plan, the Board of Directors may grant options to purchase common stock to officers, employees, and other persons who provide services to the Company. A total of <span id="xdx_907_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20220809__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoStockOptionPlanMember_zoBm3gXLBYdd" title="Common stock reserved shares">833,333</span> shares of the Company’s common stock is reserved for the 2022 Stock Option Plan, which were issued to officers and directors in fiscal 2025 and there are no any shares outstanding under the 2022 Stock Option Plan.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Restricted Stock Plan</i></b></span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective August 9, 2022, the Company adopted its 2022 Restricted Stock Plan (the “2022 Restricted Stock Plan”). Under the 2022 Restricted Stock Plan, the Board of Directors may grant restricted stock to officers, directors, and key employees. A total of <span id="xdx_904_eus-gaap--CommonStockCapitalSharesReservedForFutureIssuance_iI_c20220809__us-gaap--PlanNameAxis__custom--TwoThousandTwentyTwoRestrictedStockPlanMember_zPCVwxOq6DM8" title="Common stock reserved for future issuance">833,333</span> shares of common stock is reserved for the 2022 Restricted Stock Plan, which were all issued to officers, directors, and employees in fiscal year 2025. The 2020 Plan does not have any shares issued under it as of today’s date.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At time to time, the Company issues common stock to its Board of Directors, outside service providers or consultants.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had the following common stock issuances during the six months ended June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares for Accrued Salaries Settlement from Shares Issuable </i></b>– On February 5, 2026, the Company issued <span id="xdx_905_ecustom--StockIssuedDuringPeriodSharesConversionOfAccruedWagesToCommonStock_c20260205__20260205__srt--TitleOfIndividualAxis__custom--EmployeesMember_zF6yIvqDd941" title="Conversion of accrued wages to common stock, shares">1,046,836</span> common stock shares to its employees from shares issuable from December 31, 2025. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares for Employee Bonus from Shares Issuable</i></b> – On February 5, 2026, the Company issued <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20260205__20260205__srt--TitleOfIndividualAxis__custom--EmployeesMember_zrLdUFzQsw2e" title="Share issued for compensation, shares">250,000</span> common stock shares to its employee from shares issuable from December 31, 2025.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares for Consulting Services from Shares Issuable</i></b> – On February 10, 2026 and January 22, 2026, the Company issued a total of <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260210__20260210__srt--TitleOfIndividualAxis__custom--ConsultantMember_zEYlK8cqH766" title="Share issued for services, shares"><span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260122__20260122__srt--TitleOfIndividualAxis__custom--ConsultantMember_zFwSPCqy9Otj" title="Share issued for services, shares">216,310</span></span> common stock shares to consultants from shares issuable from December 31, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had the following common stock issuable during the six months ended June 30, 2026:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common Shares Issuable for Consulting Services</i></b> – The Company recorded common share issuable for consulting services of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260630__srt--TitleOfIndividualAxis__custom--ConsultantoneMember_zg70p4kdT6Wb" title="Share issued for services, shares">319,132</span> common stock shares to consultants and recorded stock compensation expense of $<span id="xdx_90C_eus-gaap--AllocatedShareBasedCompensationExpense_c20260101__20260630__srt--TitleOfIndividualAxis__custom--ConsultantoneMember_z1YPcBo6Qp7l" title="Stock compensation expense">402,902</span> during the six months ended June 30, 2026. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common Shares Issuable for Consulting Services</i></b> – The Company recorded common share issuable for consulting services of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260630__srt--TitleOfIndividualAxis__custom--ConsultantTwoMember_zku4yvrFHGe2" title="Share issued for services, shares">375,62</span> common stock shares to consultants and recorded stock compensation expense of $<span id="xdx_901_eus-gaap--AllocatedShareBasedCompensationExpense_c20260101__20260630__srt--TitleOfIndividualAxis__custom--ConsultantTwoMember_zvnUnsAVpWJ" title="Stock compensation expense">383,039</span> during the six months ended June 30, 2026. </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common Shares Issuable for Board Compensation </i></b>– The Company recorded common share issuable for board compensation of <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20260101__20260630__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_ziJi0LDNNkP6" title="Share issued for services, shares">203,496</span> common stock shares to board members and recorded stock compensation expense of $<span id="xdx_901_eus-gaap--AllocatedShareBasedCompensationExpense_c20260101__20260630__srt--TitleOfIndividualAxis__custom--BoardOfDirectorMember_zzKjVPywoyu7" title="Stock compensation expense">240,000</span> during the six months ended June 30, 2026. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had the following common stock issuances during the six months ended June 30, 2025:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares for Accrued Board of Directors Compensation Settlement</i></b> – The Company issued <span id="xdx_909_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250630__srt--TitleOfIndividualAxis__srt--DirectorMember_zNTt8gzJviu8" title="Issuance of stock, service">1,945,000</span> common stock shares to its Board of Directors for prior year services of which the Company had accrued $<span id="xdx_908_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_c20241231__srt--TitleOfIndividualAxis__srt--DirectorMember_zx4uR9IM8tGh" title="Accrued compensation">972,500</span> as accrued board compensation at December 31, 2024. The accrued amount of $<span id="xdx_908_eus-gaap--EmployeeRelatedLiabilitiesCurrentAndNoncurrent_iI_c20250630__srt--TitleOfIndividualAxis__srt--DirectorMember_zp1H37R832Ri" title="Accrued compensation">972,500</span> was settled with issuance of <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250630__srt--TitleOfIndividualAxis__srt--DirectorMember_zNsp4wJuElPa" title="Stock issued for services, shares">1,945,000</span> common shares.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares for Board of Directors Compensation</i></b> – The Company issued <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20250101__20250630__srt--TitleOfIndividualAxis__srt--DirectorMember_zdyKLoPiOulk" title="Share issued for compensation, shares">220,000</span> common stock shares to its Board of Directors for its services. The common stock share trading price was $<span id="xdx_902_eus-gaap--SharesIssuedPricePerShare_iI_pid_c20250630__srt--TitleOfIndividualAxis__srt--DirectorMember_zUg3AXtj5e91" title="Shares issued price per share">1.00</span> per share at the time of issuance and the Company recognized $<span id="xdx_90F_eus-gaap--AllocatedShareBasedCompensationExpense_c20250101__20250630__srt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_zHEP88ZKKmN3" title="Stock compensation expense">220,000</span> as stock compensation expense during the six months ended June 30, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares to Consultants for Services</i></b> – The Company issued <span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_c20250101__20250630__srt--TitleOfIndividualAxis__custom--ConsultantMember_zlcb0z5ooMid" title="Stock issued for services, shares">578,757</span> common stock shares to consultants. Some of these consultants require entire year of 2025 services, therefore, some of stock compensation expense of $<span id="xdx_908_eus-gaap--AllocatedShareBasedCompensationExpense_c20250101__20250331__srt--TitleOfIndividualAxis__custom--ConsultantMember_zJYdIfGZeuW2" title="Stock compensation expense">403,518</span> was recorded as prepaid at March 31, 2025. The prepaid amount was $<span id="xdx_903_eus-gaap--PrepaidExpenseCurrent_iI_c20250331__srt--TitleOfIndividualAxis__custom--ConsultantMember_zQztVij0dzC1" title="Prepaid expense current">58,073</span> at March 31, 2025 and is recorded as prepaid expenses in the consolidated balance sheets.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares for Conversion of Vendor Debt </i></b>– The Company issued <span id="xdx_900_ecustom--StockIssuedDuringPeriodSharesIssuancesOfCommonStockForConversionOfVendorDebtShares_c20250401__20250630_zG99Cavplj5e" title="Issuances of shares for conversion of vendor debt, shares">739,002</span> common stock shares to settle vendor debt valued at $<span id="xdx_90B_ecustom--StockIssuedDuringPeriodValueIssuancesOfCommonStockForConversionOfVendorDebt_c20250401__20250630_zk2BDKJvF6T7" title="Issuances of shares for conversion of vendor debt">739,002</span> during three months ended June 30, 2025.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares to Consultants for Services</i></b> – On June 12, 2025, the Company entered into a consulting agreement with a consultant whereby the Company will issue <span id="xdx_905_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20250612__20250612__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zIlGb9QFAnb9" title="Number of shares issued service">600,000</span>, restricted shares as a consulting fee of the Company’s common stock to the consultant to be delivered over 12 months as follows: <span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesIssuedForServices_pid_c20250612__20250612__srt--TitleOfIndividualAxis__custom--ConsultantMember_zWrRXLhsWB2f" title="Number of shares issued service">200,000</span> shares to be delivered to the Company’s transfer agent in the Consultant’s name upon signing the contract. <span id="xdx_90F_eus-gaap--StockIssuedDuringPeriodSharesRestrictedStockAwardGross_pid_c20250612__20250612__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zk5vRXeTt5Q9" title="Number of restricted shares issued">400,000</span> restricted, Company, common shares to be delivered over 12 months as follows: <span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingRights_pid_c20250612__20250612__srt--TitleOfIndividualAxis__custom--ConsultantMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockMember_zu41Cy0pjsFi" title="Number of restricted shares vesting rights">Earned and vested monthly starting at the end of month 4 through 11 in 44,444 equal share increments. In month twelve, 44,448 shares shall be earned and vested</span>. The Company expensed common shares pro-ratably over the service period and recorded stock compensation expense of $<span id="xdx_901_eus-gaap--AllocatedShareBasedCompensationExpense_c20250101__20250630__srt--TitleOfIndividualAxis__custom--ConsultantMember_z2jWEPV0k1jg" title="Stock compensation expense">136,183</span> for shares vested and issued of <span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardSharesIssuedInPeriod_pid_c20250101__20250630__srt--TitleOfIndividualAxis__custom--ConsultantMember_zRm6UTmLLk6k" title="Number of shares issued">222,220</span> shares for the six months ended June 30, 2025 and $<span id="xdx_90A_eus-gaap--ShareBasedCompensation_c20250101__20250630__srt--TitleOfIndividualAxis__custom--ConsultantMember_zjhSJFQbAJyl" title="Share based compensation">20,070</span> for shares vested and issuable of <span id="xdx_908_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfSharesIssuable_pid_c20250101__20250630__srt--TitleOfIndividualAxis__custom--ConsultantMember_zBYpwQp5qXZ7" title="Number of shares issuable">44,448</span> as of June 30, 2025 and for the six months ended June 30, 2025. The Company issued <span id="xdx_905_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNumberOfSharesIssuableIssued_pid_c20250101__20250630__srt--TitleOfIndividualAxis__custom--ConsultantMember_zXhO3vsorGcc" title="Number of shares issuable">133,332</span> shares from shares issuable from December 31, 2024 during the six months ended June 30, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Issuances of Shares for Accrued Salaries Settlement </i></b>– The Company issued <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__srt--TitleOfIndividualAxis__custom--EmployeesMember_z4rjrF5AOv6h" title="Issuance of stock">1,340,598</span> common stock shares to its employees for prior year accrued wages of $<span id="xdx_90A_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20241231__srt--TitleOfIndividualAxis__custom--EmployeesMember_z3WnTuUwC29" title="Accrued wages">536,251</span>. The accrued amount of $<span id="xdx_90B_eus-gaap--AccruedSalariesCurrentAndNoncurrent_iI_c20250630__srt--TitleOfIndividualAxis__custom--EmployeesMember_zUCBSSfm3wbh" title="Accrued wages">536,251</span> was settled with issuance of <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250101__20250630__srt--TitleOfIndividualAxis__custom--EmployeesMember_zR6oUvZN47hf" title="Issuance of stock">1,340,598</span> common shares. As a result, the Company recorded a loss on debt settlement of $<span id="xdx_905_ecustom--StockIssuedDuringPeriodValueLossOnSettlementOfAccruedCompensation_c20250101__20250630__srt--TitleOfIndividualAxis__custom--EmployeesMember_zPsD6AW0wobf" title="Loss on debt settlement">589,989</span> based on fair value during the six months ended June 30, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Common Stock and Preferred D Shares Issuable from Additional Borrowings from Notes Payable to Shareholder ($500,000) </i></b>– On March 21, 2025, the Company entered into a Loan Authorization and Agreement for a loan of $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember_z2DoFVQ0L7Tf" title="Loan amount">500,000</span> from a shareholder, the proceeds of which were to be used for working capital purposes. The loan has an interest rate of <span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember_zaJGGPIHiXlc" title="Debt interest rate">12.5</span>% per annum and is due within <span id="xdx_906_eus-gaap--DebtInstrumentTerm_dtM_c20250321__20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember_zaY6H7UeUM3b" title="Debt interest term">6</span> months from the date of the agreement. Furthermore, the Company is required to issue <span id="xdx_904_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250410__20250410__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zGJAZJGK10Jf" title="Shares issued">10,000</span> preferred C shares (issued on April 10, 2025) and <span id="xdx_907_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20250410__20250410__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8G9ya2NJTH7" title="Shares issued">225,000</span> common stock shares (issued on April 10, 2025) under the agreement. These shares were calculated at fair value at the date of issuance and the Company recorded interest expense of $<span id="xdx_907_eus-gaap--InterestExpense_c20250321__20250321__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember_zC1tFaYnYMuk" title="Interest expense">427,750</span>. The $<span id="xdx_90D_eus-gaap--DebtConversionOriginalDebtAmount1_c20250101__20250630__us-gaap--TypeOfArrangementAxis__custom--LoanAuthorizationAndAgreementMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zNzA0DGeiADe" title="Debt conversion amount">500,000</span> was converted to preferred stock C during the six months ended June 30, 2025.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> 2222 0 0 833333 833333 1046836 250000 216310 216310 319132 402902 375.62 383039 203496 240000 1945000 972500 972500 1945000 220000 1.00 220000 578757 403518 58073 739002 739002 600000 200000 400000 Earned and vested monthly starting at the end of month 4 through 11 in 44,444 equal share increments. In month twelve, 44,448 shares shall be earned and vested 136183 222220 20070 44448 133332 1340598 536251 536251 1340598 589989 500000 0.125 P6M 10000 225000 427750 500000 <p id="xdx_807_eus-gaap--LesseeOperatingLeasesTextBlock_zFtBN2SGIL41" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 13 – <span id="xdx_822_z13Czsdo7B0f">LEASES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On October 15, 2025, the Company entered into a non-cancelable retail facility lease with RWBP Highland, L.P. for approximately 3,815 rentable square feet of space located at 1724 N Highland Avenue, Suite 270, Los Angeles, California 90028. The lease is for the operation of a first-class studio fitness, private fitness training facility, company promotional events and company content creation. The lease term is five years, commencing on the rent commencement date of February 1, 2026, and expiring on January 31, 2031. The lease also includes one five-year renewal option; however, the renewal option has not been included in the lease term as the Company has not concluded that exercise of the option is reasonably certain.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify; background-color: white"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The lease requires monthly base rent ranging from approximately $<span id="xdx_907_eus-gaap--PaymentsForRent_c20260101__20260630__srt--RangeAxis__srt--MinimumMember_zFZEG55No1l6" title="Monthly rent">14,306</span> to $<span id="xdx_90F_eus-gaap--PaymentsForRent_c20260101__20260630__srt--RangeAxis__srt--MaximumMember_zxQjm9OJLSJf" title="Monthly rent">16,214</span> during the initial lease term, plus fixed additional rent for common area costs, taxes and insurance starting at $<span id="xdx_906_eus-gaap--SharePrice_iI_c20260630_zjdkolubQ6ve" title="Per share rentable">1.00</span> per rentable square foot per month, subject to annual escalation. The Company classified the lease as an operating lease under ASC 842 and recognized a right-of-use asset and lease liability using an incremental borrowing rate of <span id="xdx_90F_ecustom--LeaseLiabilityBorrowingRate_iI_pid_dp_c20260630_zen5vaIsyOma" title="Lease liability borrowing rate">8.00</span>%.</span></p> <p id="xdx_890_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zUFqbxsZcgUj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_z8nutNj0NQl7" style="display: none">SCHEDULE OF OPERATING LEASE LIABILITIES</span> </span></span></span></p> <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">For the Six Months Ended June 30,</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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Operating lease expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseExpense_c20260101__20260630_zinGCQ4b8zic" style="width: 12%; text-align: right" title="Operating lease expense">90,606</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingLeaseExpense_c20250101__20250630_zser15URPExl" style="width: 12%; text-align: right" title="Operating lease expense"><span style="-sec-ix-hidden: xdx2ixbrl1988">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LeaseExpense_c20260101__20260630_zED87ONSeBW4" style="text-align: right" title="Total lease expense">90,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LeaseExpense_c20250101__20250630_zVFFt177kli5" style="text-align: right" title="Total lease expense"><span style="-sec-ix-hidden: xdx2ixbrl1992">-</span></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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">In accordance with ASC 842, other information related to leases was as follows:</td><td> </td> <td style="text-align: left"> </td><td 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> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">For the Six Months Ended June 30,</td><td> </td> <td style="text-align: left"> </td><td 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">Operating cash flows from operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--OperatingCashFlowsFromOperatingLeases_c20260101__20260630_zxShyBDMkT9a" style="text-align: right" title="Operating cash flows from operating leases">90,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--OperatingCashFlowsFromOperatingLeases_c20250101__20250630_zgV5LldmFpu5" style="text-align: right" title="Operating cash flows from operating leases"><span style="-sec-ix-hidden: xdx2ixbrl1996">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_c20260101__20260630_z2qPHgZgbLed" style="text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">90,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_c20250101__20250630_zp6qsRCku9uc" style="text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2000">-</span></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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Maturities of operating lease liabilities as of June 30, 2026 were as follows:</td><td> </td> <td style="text-align: left"> </td><td 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> </td><td> </td> <td style="text-align: left"> </td><td 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>2026 (remaining six months)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_c20260630_zorKceLatV9l" style="text-align: right" title="2026 (remaining six months)">108,728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_c20250630_zr5sqvJrKSvd" style="text-align: right" title="2026 (remaining six months)"><span style="-sec-ix-hidden: xdx2ixbrl2004">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20260630_zZ4vQsAf5qQa" style="text-align: right" title="2027">230,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20250630_z3ReSPd8HyEk" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl2008">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20260630_zXd6pOGUL0q" style="text-align: right" title="2028">232,906</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20250630_zdOlZCnTvnkf" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl2012">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20260630_zPq8enZGxth3" style="text-align: right" title="2029">245,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20250630_zAXAnT6Igkt6" style="text-align: right" title="2029"><span style="-sec-ix-hidden: xdx2ixbrl2016">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20260630_zIdSrfEYUFkj" style="text-align: right" title="2030">247,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20250630_zl6ZzKK55e1i" style="text-align: right" title="2030"><span style="-sec-ix-hidden: xdx2ixbrl2020">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Thereafter</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_c20260630_zYeObK1OwEH3" style="text-align: right" title="Thereafter">20,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_c20250630_zv3ZLBPzmDWh" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl2024">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total undiscounted cash flows</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20260630_zOwcL2XpFWQ4" style="text-align: right" title="Total undiscounted cash flows">1,085,482</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20250630_zJx9AwimYzJd" style="text-align: right" title="Total undiscounted cash flows"><span style="-sec-ix-hidden: xdx2ixbrl2028">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Imputed Interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_c20260630_z54FAjRMNve" style="text-align: right" title="Less: Imputed Interest">177,028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_c20250630_zQWboOz0spg3" style="text-align: right" title="Less: Imputed Interest"><span style="-sec-ix-hidden: xdx2ixbrl2032">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Present value of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingLeaseLiability_iI_c20260630_z1N7g4Pqv7uj" style="text-align: right" title="Present value of lease liabilities">908,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseLiability_iI_c20250630_zsFX0nZOyjOj" style="text-align: right" title="Present value of lease liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2036">-</span></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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Reconciliation of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td 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">Weighted-average remaining lease terms</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260630_zORwRmJCYld7" title="Weighted-average remaining lease terms">4.58</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted-average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20260630_zns2M0vpANSg" title="Weighted-average discount rate">8.00</span></td><td style="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">Lease liabilities—current</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260630_zzOwHJ9QLiR5" style="text-align: right" title="Lease liabilities current">157,744</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250630_zZpcjqbS16Rf" style="text-align: right" title="Lease liabilities current"><span style="-sec-ix-hidden: xdx2ixbrl2044">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities—long-term</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260630_zhkhezp6t4Yd" style="text-align: right" title="Lease liabilities long-term">750,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20250630_zL7eRqXUqb5c" style="text-align: right" title="Lease liabilities long-term"><span style="-sec-ix-hidden: xdx2ixbrl2048">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liabilities—total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseLiability_iI_c20260630_zBGCgVgaTwyg" style="text-align: right" title="Lease liabilities-total">908,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20250630_z8GPvX6fwnD7" style="text-align: right" title="Lease liabilities-total"><span style="-sec-ix-hidden: xdx2ixbrl2052">-</span></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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease right-of-use asset, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20260630_zdAJlXQ2CXYk" style="text-align: right" title="Operating lease right-of-use asset, net">901,053</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20250630_zOvMt5CklCn4" style="text-align: right" title="Operating lease right-of-use asset, net"><span style="-sec-ix-hidden: xdx2ixbrl2056">-</span></td><td style="text-align: left"> </td></tr> </table> <p id="xdx_8A1_zc456LukMCD7" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> 14306 16214 1.00 0.0800 <p id="xdx_890_eus-gaap--LesseeOperatingLeaseLiabilityMaturityTableTextBlock_zUFqbxsZcgUj" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> <span id="xdx_8B9_z8nutNj0NQl7" style="display: none">SCHEDULE OF OPERATING LEASE LIABILITIES</span> </span></span></span></p> <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">For the Six Months Ended June 30,</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 style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 68%; text-align: left">Operating lease expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--OperatingLeaseExpense_c20260101__20260630_zinGCQ4b8zic" style="width: 12%; text-align: right" title="Operating lease expense">90,606</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--OperatingLeaseExpense_c20250101__20250630_zser15URPExl" style="width: 12%; text-align: right" title="Operating lease expense"><span style="-sec-ix-hidden: xdx2ixbrl1988">-</span></td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total lease expense</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--LeaseExpense_c20260101__20260630_zED87ONSeBW4" style="text-align: right" title="Total lease expense">90,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LeaseExpense_c20250101__20250630_zVFFt177kli5" style="text-align: right" title="Total lease expense"><span style="-sec-ix-hidden: xdx2ixbrl1992">-</span></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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">In accordance with ASC 842, other information related to leases was as follows:</td><td> </td> <td style="text-align: left"> </td><td 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> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">For the Six Months Ended June 30,</td><td> </td> <td style="text-align: left"> </td><td 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">Operating cash flows from operating leases</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_ecustom--OperatingCashFlowsFromOperatingLeases_c20260101__20260630_zxShyBDMkT9a" style="text-align: right" title="Operating cash flows from operating leases">90,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--OperatingCashFlowsFromOperatingLeases_c20250101__20250630_zgV5LldmFpu5" style="text-align: right" title="Operating cash flows from operating leases"><span style="-sec-ix-hidden: xdx2ixbrl1996">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Cash paid for amounts included in the measurement of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_c20260101__20260630_z2qPHgZgbLed" style="text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities">90,606</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--OperatingLeaseLeaseIncomeLeasePayments_c20250101__20250630_zp6qsRCku9uc" style="text-align: right" title="Cash paid for amounts included in the measurement of lease liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2000">-</span></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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold">Maturities of operating lease liabilities as of June 30, 2026 were as follows:</td><td> </td> <td style="text-align: left"> </td><td 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> </td><td> </td> <td style="text-align: left"> </td><td 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>2026 (remaining six months)</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_c20260630_zorKceLatV9l" style="text-align: right" title="2026 (remaining six months)">108,728</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsRemainderOfFiscalYear_iI_c20250630_zr5sqvJrKSvd" style="text-align: right" title="2026 (remaining six months)"><span style="-sec-ix-hidden: xdx2ixbrl2004">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2027</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20260630_zZ4vQsAf5qQa" style="text-align: right" title="2027">230,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths_iI_c20250630_z3ReSPd8HyEk" style="text-align: right" title="2027"><span style="-sec-ix-hidden: xdx2ixbrl2008">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20260630_zXd6pOGUL0q" style="text-align: right" title="2028">232,906</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearTwo_iI_c20250630_zdOlZCnTvnkf" style="text-align: right" title="2028"><span style="-sec-ix-hidden: xdx2ixbrl2012">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20260630_zPq8enZGxth3" style="text-align: right" title="2029">245,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearThree_iI_c20250630_zAXAnT6Igkt6" style="text-align: right" title="2029"><span style="-sec-ix-hidden: xdx2ixbrl2016">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20260630_zIdSrfEYUFkj" style="text-align: right" title="2030">247,555</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDueYearFour_iI_c20250630_zl6ZzKK55e1i" style="text-align: right" title="2030"><span style="-sec-ix-hidden: xdx2ixbrl2020">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Thereafter</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_c20260630_zYeObK1OwEH3" style="text-align: right" title="Thereafter">20,639</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFour_iI_c20250630_zv3ZLBPzmDWh" style="text-align: right" title="Thereafter"><span style="-sec-ix-hidden: xdx2ixbrl2024">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Total undiscounted cash flows</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20260630_zOwcL2XpFWQ4" style="text-align: right" title="Total undiscounted cash flows">1,085,482</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityPaymentsDue_iI_c20250630_zJx9AwimYzJd" style="text-align: right" title="Total undiscounted cash flows"><span style="-sec-ix-hidden: xdx2ixbrl2028">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Less: Imputed Interest</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_c20260630_z54FAjRMNve" style="text-align: right" title="Less: Imputed Interest">177,028</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_iI_c20250630_zQWboOz0spg3" style="text-align: right" title="Less: Imputed Interest"><span style="-sec-ix-hidden: xdx2ixbrl2032">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Present value of lease liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--OperatingLeaseLiability_iI_c20260630_z1N7g4Pqv7uj" style="text-align: right" title="Present value of lease liabilities">908,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--OperatingLeaseLiability_iI_c20250630_zsFX0nZOyjOj" style="text-align: right" title="Present value of lease liabilities"><span style="-sec-ix-hidden: xdx2ixbrl2036">-</span></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></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: left">Reconciliation of lease liabilities:</td><td> </td> <td style="text-align: left"> </td><td 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">Weighted-average remaining lease terms</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_909_eus-gaap--OperatingLeaseWeightedAverageRemainingLeaseTerm1_iI_dtY_c20260630_zORwRmJCYld7" title="Weighted-average remaining lease terms">4.58</span> Years</span></td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Weighted-average discount rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--OperatingLeaseWeightedAverageDiscountRatePercent_iI_pid_dp_c20260630_zns2M0vpANSg" title="Weighted-average discount rate">8.00</span></td><td style="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">Lease liabilities—current</td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20260630_zzOwHJ9QLiR5" style="text-align: right" title="Lease liabilities current">157,744</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--OperatingLeaseLiabilityCurrent_iI_c20250630_zZpcjqbS16Rf" style="text-align: right" title="Lease liabilities current"><span style="-sec-ix-hidden: xdx2ixbrl2044">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Lease liabilities—long-term</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20260630_zhkhezp6t4Yd" style="text-align: right" title="Lease liabilities long-term">750,710</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseLiabilityNoncurrent_iI_c20250630_zL7eRqXUqb5c" style="text-align: right" title="Lease liabilities long-term"><span style="-sec-ix-hidden: xdx2ixbrl2048">-</span></td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Lease liabilities—total</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--OperatingLeaseLiability_iI_c20260630_zBGCgVgaTwyg" style="text-align: right" title="Lease liabilities-total">908,454</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--OperatingLeaseLiability_iI_c20250630_z8GPvX6fwnD7" style="text-align: right" title="Lease liabilities-total"><span style="-sec-ix-hidden: xdx2ixbrl2052">-</span></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></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Operating lease right-of-use asset, net</td><td> </td> <td style="text-align: left">$</td><td id="xdx_986_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20260630_zdAJlXQ2CXYk" style="text-align: right" title="Operating lease right-of-use asset, net">901,053</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--OperatingLeaseRightOfUseAsset_iI_c20250630_zOvMt5CklCn4" style="text-align: right" title="Operating lease right-of-use asset, net"><span style="-sec-ix-hidden: xdx2ixbrl2056">-</span></td><td style="text-align: left"> </td></tr> </table> 90606 90606 90606 90606 108728 230464 232906 245190 247555 20639 1085482 177028 908454 P4Y6M29D 0.0800 157744 750710 908454 901053 <p id="xdx_809_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zxB2v90p6od2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 14 – <span id="xdx_829_zsMob8UqEw85">RELATED PARTY TRANSACTIONS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company had the following related party transactions:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Share Exchange Agreements - </b>Effective February 23, 2026, the Company entered into exchange agreements with EM1, Limitless Performance Inc., and Amarose, Inc. (“Amarose”), each of which is controlled by the Company’s Chief Executive Officer and greater than 10% shareholder, Jaspreet Mathur, pursuant to which such affiliates exchanged an aggregate of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260223__20260223__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zUVWATW36g64" title="Converted shares">304,264</span> shares of the Company’s Class C Convertible Preferred Stock for an aggregate of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20260223__20260223__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z4hJYYOROhG1" title="Converted shares">1,264,365</span> shares of the Company’s Series D <span id="xdx_907_ecustom--PrecentageOfCumulativeRedeemablePerpetualPreferredStock_iI_dp_c20260223__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z5tiqRIAGvbb" title="Preferred shares, percentage">15</span>% Cumulative Redeemable Perpetual Preferred Stock. No additional cash consideration was paid in connection with the exchanges, except for cash payable in lieu of any fractional share.</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Royalty Payables –</b>LPI, SMILZ INC. (“Smiles”), DIVATRIM INC. (“Divatrim”), and Amarose. (“Amarose,” and collectively with LPI, Smiles, and Divatrim, the “Licensors”) are all companies at least 50% owned by a shareholder of the Company. On December 1, 2021, the Company entered into manufacturing and distributorship license agreements (each, a “License Agreement”) with each of the Licensors to distribute each of the Licensors’ respective products and for payments to such Licensor for its product designs and distribution rights. Pursuant to the License Agreements, and each of them, the Company agreed to pay to such Licensors royalty payments equal to <span id="xdx_905_ecustom--RoyaltyPayablesPercentage_pid_dp_uPure_c20211201__20211201__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember_z7Y0b1U5C7Dc" title="Royalty payables percentage">4.00</span>% of gross sales, excluding returns, chargebacks, and other such allowances. On October 1, 2023, the Company terminated each of the License Agreements; however, the Company maintained its license for NZT-48 with LPI. As of June 30, 2026 and 2025, the royalty payable was $<span id="xdx_907_eus-gaap--AccruedRoyaltiesCurrent_iI_dxL_c20260630_z4FENIoRwwa6" title="Royalty payable::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl2068">0</span></span> and $<span id="xdx_908_eus-gaap--AccruedRoyaltiesCurrent_iI_c20250630_zr5i4lLI6e4" title="Royalty payable">0</span>, respectively.</span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes Payable to Shareholder –</b> The Company had various notes payable with its shareholder who is the Chief Executive Officer of the Company. As of June 30, 2026 and December 31, 2025, the Company had $<span id="xdx_90D_eus-gaap--NotesPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--NotesPayablesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zGy6Q5RBOUYa" title="Notes payable outstanding">257,500</span> and $<span id="xdx_90A_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--LongtermDebtTypeAxis__custom--NotesPayablesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__srt--ChiefExecutiveOfficerMember_zyx275eIJ8Ib" title="Notes payable outstanding">0</span> outstanding, respectively</span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">●</span></td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Notes Payable to Related Parties –</b> The Company entered into various notes payable with shareholders of the Company. As of June 30, 2026, and December 31, 2025, the Company had $<span id="xdx_90F_eus-gaap--NotesPayableCurrent_iI_c20260630__us-gaap--LongtermDebtTypeAxis__custom--NotesPayablesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z9rj5Ccm7M3d" title="Notes payable outstanding">1,080,092</span> and $<span id="xdx_901_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--LongtermDebtTypeAxis__custom--NotesPayablesMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zspp6LtR0OI8" title="Notes payable outstanding">164,092</span> outstanding, respectively. </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> 304264 1264365 0.15 0.0400 0 257500 0 1080092 164092 <p id="xdx_800_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zB1auniNuob3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 15 – <span id="xdx_822_zCKqa3N8Px7">COMMITMENTS AND CONTINGENCIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Contingencies</i></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From time to time, the Company may be involved in certain legal actions and claims arising in the normal course of business. Management is of the opinion that such matters will be resolved without material effect on the Company’s financial condition or results of operations. The Company did not have any legal actions or claims that had a material effect on the results of operation or financial position of the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">From time to time, the Company is involved in legal proceedings. arising in the ordinary course of our business, the resolution of the majority of these matters which we do not anticipate would have, individually or in the aggregate, a material adverse effect on our business, financial condition, or results of operations. The following is a summary of our current outstanding litigation and litigation matters that were settled:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Morgan Quinn, et al. v. Limitless X Inc., et al.</b> On April 22, 2026, a putative class action complaint was filed in the United States District Court for the District of Oregon by plaintiffs Morgan Quinn and Jorge Delgadillo against Limitless X Inc., Limitless X Holdings, Inc., and Limitless Performance Inc. The complaint alleges that defendants engaged in deceptive marketing practices with respect to a dietary supplement product marketed as “NZT-48,” including alleged misrepresentations regarding its ingredients, origin, and efficacy. The complaint asserts claims under Oregon and Florida consumer protection statutes, as well as claims for breach of express and implied warranties and unjust enrichment. Plaintiffs seek unspecified damages, restitution, injunctive relief, and attorneys’ fees on behalf of proposed classes. The outcome is unknown and the Company does not believe any contingent accrual is required as of June 30, 2026.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Stubbs Alderton LLP</b> – A legal action was filed in the Superior Courts of California, County of Los Angeles, case #24STLC06079 against the Company for unpaid legal fees in the amount of $<span id="xdx_90D_ecustom--UnpaidLegalFees_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ConfidentialSettlementAgreementMember__dei--LegalEntityAxis__custom--StubbsAldertonLlpMember_zn8f3qzOOmW9">40,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, which is subject to ongoing settlement discussions between the parties. The amount is recorded as accounts payable as of December 31, 2025, and professional fees for the year ended December 31, 2025. A hearing is scheduled for July 10, 2026. The outcome is unknown and the Company does not believe any contingent accrual is required as of June 30, 2026.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>FKBR LLP</b> – A legal action for fee arbitration was filed with the Orange County Bar Association in Orange County California , MFA case number #JN-025-7058 against the company for unpaid legal fees. This matter has been fully resolved by a confidential settlement agreement, for payment of the amount originally due of $<span id="xdx_906_eus-gaap--PaymentsForLegalSettlements_c20250101__20251231__dei--LegalEntityAxis__custom--FKBRLlpMember_zaGpu1xwfFng">65,111</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, and will be dismissed upon final payment. The amount owed has been originally recorded as accounts payable and expensed as professional fees as of and for the year ended December 31, 2025, therefore, no loss on settlement is required to be recorded as of December 31, 2025.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Blaker</b> – On October 29, 2024, claimant through counsel sent the company a “demand letter” asserting that the company violated Californias Invasion of Privacy Act (“CIPA”) in connection with the companies’ use of third-party “trap and trace” software on its website. The Plaintiff and the company entered into a settlement agreement on March 5, 2025, for the sum of $<span id="xdx_907_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_c20250101__20251231__dei--LegalEntityAxis__custom--FKBRLlpMember__us-gaap--TypeOfArrangementAxis__custom--SettlementAgreementMember_zsmqxBPky0f5">11,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, which has been accrued in the Company’s financial statements. This settlement has now been paid in-full and this matter has been closed.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Harpo Inc. </b>– A legal action was filed in the Central District of California against Limitless X Inc. and two of its officers along with Emblaze One, Inc., alleging trademark infringement and dilution, unfair competition, false advertising, and violation of the right of publicity, all based on allegations that one of our advertisements contained the unauthorized use of a celebrity’s name and intellectual property, Harpo Inc. and OW Licensing Company LLC v. Emblaze One, Inc., et al., Case Number 2:23-cv-04459 VAP (ASx). As of November 21, 2025, the parties entered into a confidential settlement agreement in the amount of $<span id="xdx_90B_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ConfidentialSettlementAgreementMember__dei--LegalEntityAxis__custom--HarpoIncMember_zOdnMkwcomoe">275,000</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. The amount of $<span id="xdx_901_eus-gaap--PaymentsForLegalSettlements_c20250101__20251231__dei--LegalEntityAxis__custom--HarpoIncMember_zsItzzjOlX2g">68,500</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">was paid in 2025. The Company accrued $<span id="xdx_90B_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20251231__us-gaap--TypeOfArrangementAxis__custom--ConfidentialSettlementAgreementMember__dei--LegalEntityAxis__custom--HarpoIncMember_zgNFiegq6qz9">206,250</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">as of December 31, 2025, and recorded $<span id="xdx_903_eus-gaap--LitigationSettlementLoss_c20250101__20251231__us-gaap--TypeOfArrangementAxis__custom--ConfidentialSettlementAgreementMember__dei--LegalEntityAxis__custom--HarpoIncMember_zHZfVWlP5BUj">275,000</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">as a loss on settlement for the year ended December 31, 2025. The balance of the settlement amount was paid in 2026, and the case was dismissed without prejudice on February 23, 2026.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i>Lace Marketing LLC </i></b>- A case was filed and just served to us in early April 2025. The case is titled <i>Lace Marketing LLC dba Leisurepay v. Limitless X Holdings Inc, et al</i>, (with nine other unrelated parties named as defendants), Case number 2024L014194 in Circuit Court of Cook County, Illinois. The plaintiffs filed a motion for voluntary dismissal of the lawsuit on March 26, 2026. The court entered a voluntary dismissal with leave to refile on March 30, 2026.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Mentom Eyewear Inc. – </b>A legal action was filed in the Los Angeles Superior Court on October 10, 2023, against Limitless X Holdings Inc., four of its officers, and an unrelated company, alleging the breach of an Implied In-Fact Agreement and other causes of action related to it. We argued that there was no such agreement and demanded a dismissal of the action. The case was dismissed with an entry of dismissal filed without prejudice by Mentom Eyewear Inc. on May 28, 2024.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Reid Granados</b> – A case was filed in the Superior Courts of Los Angeles, CA. On March 20, 2026, a request for entry of default was filed against Limitless X Inc. by Reid Granados. The court entered a default judgement against Limitless X on April 1, 2026. The Company disputes the allegations asserted by Mr. Granados Mr. Granados was employed by a different, private company, owned by the CEO, Jas Mathur. The Company was not his employer, and the company will defend the case on that basis, as his claims stem from employment and labor allegations only. The company believes it will be dismissed from this case, as such no liability has been recorded for this litigation because the Company believes that any such liability is not reasonably estimable at this time.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>●</b></span></td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Agile Lending LLC v. Limitless X Holdings Inc., Case No. CL26000735-00 (Arlington County Circuit Court, Virginia).</b> A confessed judgment was filed on February 18, 2026, and resolved on the same date in favor of Agile Lending LLC against Limitless X Holdings Inc. in the principal amount of $<span id="xdx_90E_eus-gaap--PaymentsForLegalSettlements_pp2d_c20260218__20260218__dei--LegalEntityAxis__custom--AgileLendingLlcMember_zV6kGf0VAAk9">168,021.68</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, plus interest and fees, and has been recorded in accounts payable and accrued expenses. In connection with this judgment, garnishment proceedings have been initiated by Agile Lending LLC against bank accounts held at JPMorgan Chase Bank, N.A., naming both Limitless X Holdings Inc. (Case No. CL26001362-00, filed April 3, 2026) and Limitless X Inc. (Case No. CL26001361-00, filed April 3, 2026) as judgment debtors. A garnishment hearing was scheduled for July 2, 2026. Agile continues to pursue collection of the judgment through garnishment proceedings. There have been no material developments.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>●</b></span></td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Beverly Wilshire Investment Company LLC v. Jaspreet Mathur and Limitless X Inc., Case No. 24SMCV02020 (Superior Court of California, County of Los Angeles, Santa Monica Courthouse).</b> A default judgment was entered on August 8, 2025, in favor of Beverly Wilshire Investment Company LLC against Jaspreet Mathur and Limitless X, Inc. for damages of $<span id="xdx_902_eus-gaap--LossContingencyDamagesSoughtValue_pp2d_c20250808__20250808__dei--LegalEntityAxis__custom--BeverlyWilshireInvestmentCompanyLlcMember_zqefj7UtRck1">39,601.85</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, attorney fees of $<span id="xdx_905_eus-gaap--LegalFees_pp2d_c20250808__20250808__dei--LegalEntityAxis__custom--BeverlyWilshireInvestmentCompanyLlcMember_zzOgHBvenbya">1,578.05</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, interest of $<span id="xdx_909_eus-gaap--LitigationSettlementInterest_pp2d_c20250808__20250808__dei--LegalEntityAxis__custom--BeverlyWilshireInvestmentCompanyLlcMember_zs30g1gKyaK9">5,170.83</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, and costs of $<span id="xdx_901_eus-gaap--LitigationSettlementExpense_pp2d_c20250808__20250808__dei--LegalEntityAxis__custom--BeverlyWilshireInvestmentCompanyLlcMember_zurvMfL7UQOe">3,618.80</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">, for a total judgment of $<span id="xdx_907_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_pp2d_c20250808__20250808__dei--LegalEntityAxis__custom--BeverlyWilshireInvestmentCompanyLlcMember_zLrtIRpzOsT3">49,969.53</span></span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">. The underlying complaint, filed on April 29, 2024, alleged breach of rental/lease contract. The amount is recorded as accounts payable as of June 30, 2026.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify"> <td style="width: 0.25in; text-align: right">●</td><td style="width: 0.25in"></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Litefund Solutions LLC </b>- A case was filed in the Supreme Court in the State of New York, County of Monroe, case # E2024019867, on August 21, 2024. The court entered a judgment in the amount of $<span id="xdx_906_eus-gaap--LitigationSettlementAmountAwardedToOtherParty_c20250101__20251231__dei--LegalEntityAxis__custom--LitefundSolutionsLlcMember_zvxybxWsh2be">161,705</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">against the defendants on August 22, 2025. The amount of $<span id="xdx_909_eus-gaap--AccruedLiabilitiesCurrentAndNoncurrent_iI_c20251231__dei--LegalEntityAxis__custom--LitefundSolutionsLlcMember_zXNIUlEy9Nvg">161,705</span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">was accrued as of December 31, 2025, and recorded as loss on settlement for the year ended December 31, 2025.</span></td> </tr></table> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> 40000 65111 11000 275000 68500 206250 275000 168021.68 39601.85 1578.05 5170.83 3618.80 49969.53 161705 161705 <p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zqqn5X327JVk" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 16 – <span id="xdx_82D_z1yE1OgNuhL3">SUBSEQUENT EVENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company evaluated all events or transactions that occurred after June 30, 2026. During this period, the Company did not have any material recognizable subsequent events required to be disclosed.</span></p> false false false false