v3.26.1
BUSINESS COMBINATION (Tables)
6 Months Ended
Jun. 30, 2026
BUSINESS COMBINATION  
Schedule of assets acquired and liabilities

Fair value of consideration transferred:

 

 

 

Upfront purchase price

 

$392,441

 

Royalty payments

 

 

108,260

 

Stock consideration

 

 

153,500

 

Warrant consideration

 

 

89,770

 

Total

 

 

743,971

 

Recognized amounts of identifiable assets acquired and liabilities assumed:

 

 

 

Inventories

 

$133,597

 

Trademarks (included in intangibles)

 

 

249,500

 

Customer base (included in intangibles)

 

 

336,200

 

Other payable

 

 

(538,484)

Total identifiable net assets

 

$(180,813)

Goodwill

 

 

563,158

 

Schedule of assumptions used for fair value of warrant

Risk-free interest rate

 

 

3.96%

Expected term (years)

 

 

2.00

 

Expected volatility

 

 

161.00%

Expected dividends

 

 

0.00

 

Schedule of fair value of the identifiable intangible assets

 

 

Fair Value

 

 

Estimated useful life

 

Trademark

 

$249,500

 

 

Indefinite

 

Customer base

 

 

336,200

 

 

 

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