v3.26.1
SUBSEQUENT EVENTS (Tables)
6 Months Ended
Jun. 30, 2026
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
SCHEDULE OF ALLOCATION OF FAIR VALUE IN PRIVATE PLACEMENT

The allocation was calculated as follows:

 

Component 

Standalone

Fair Value

  

% of Total

Fair Value

  

Allocation of

Proceeds

  

Allocation per

Share/Warrant

 
Common Stock (6,156,001 shares)  $340,245    60.66%  $190,867   $0.0310 
Common Stock (6,156,001 shares)  $340,245    60.66%  $190,867   $0.0310 
Warrants (5,700,001 warrants)   220,643    39.34%   123,773    0.0217 
Total  $560,888    100%  $314,640      
SCHEDULE OF SHARES AWARDED

Shares earned/paid, but not yet issued, subsequent to June 30, 2026:

 

Date     # Shares     Amount     Price/Share     Type   Notice  
7/01/2026 b   31,081,875     $ 1,360,606     $ 0.044     plan 2021   affiliate  
7/01/2026 b     705,058       30,619       0.043     plan 2021      
7/01/2026 a     736,770       27,476       0.037     consulting fee      
7/01/2026 a     106,667                 commission      
7/08/2026 a *   450,000       14,753       0.033     private placement      
7/08/2026 a *         8,247           private placement   warrants  
7/05/2026 a     150,000       3,750       0.025     consulting fee      
8/10/2026 a     150,000       3,300       0.022     consulting fee      
8/14/2026       33,380,370     $ 1,448,751     $ 0.043            

 

Warrants paid, but not yet issued, subsequent to June 30, 2026

 

Date     # Warrants     wavg Term     wavg Exerc     Type   Notice  
7/08/2026 a *   416,667       5.0     $ 0.12            

 

* During the period from April 20, 2026, to May 8, 2026, the Company proposed a private placement offering investors to purchase shares and warrants issued together as a unit; however, each warrant is detachable and separately exercisable to purchase one share of Common Stock. The average price was $0.06 per unit, less a broker (Member FINRA / SIPC) fee consisting of 8% cash commission and 8% bonus shares. The Company raised a total of $23,000 (after $2,000 cash commission) and issued 450,000 shares of Common Stock (after 33,333 bonus shares), as well as 416,667 5-year warrants exercisable to buy Common Stock at $0.12 per share. The net received by the Company was $0.053 per unit. As at August 14, 2026, shares and warrants have not yet been issued.
   
The shares will be issued as shares of Preferred Stock, but are for comparison purposes expressed as Common share equivalents.
   
a The Company claims an exemption from the registration requirements of the Securities Act for the private placement of these securities pursuant to Section 4(a)(2) of the Securities Act and/or Rule 506 of Regulation D promulgated under the Securities Act.
b The Company claims an exemption from the registration requirements of the Securities Act for the compensatory benefit plan pursuant to Rule 701 of the Securities Act.
Unit Offering [Member]  
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]  
SCHEDULE OF ALLOCATION OF FAIR VALUE IN PRIVATE PLACEMENT

The allocation was calculated as follows:

 

Component 

Standalone

Fair Value

  

% of Total

Fair Value

  

Allocation of

Proceeds

  

Allocation per

Share/Warrant

 
Common Stock (450,000 shares)  $12,199    64.14%  $14,753   $0.0328 
Common Stock (450,000 shares)  $12,199    64.14%  $14,753   $0.0328 
Warrants (416,667 warrants)   6,819    35.86%   8,247    0.0198 
Total  $19,017    100%  $23,000