DISCONTINUED OPERATIONS (Tables)

6 Months Ended

Jun. 30, 2026

Discontinued Operations and Disposal Groups [Abstract]

SCHEDULE OF ASSETS AND LIABILITIES REFLECTED IN DISCONTINUED OPERATIONS

In accordance with the provisions of ASC 205-20, the assets and liabilities have been reflected as discontinued operations in the condensed consolidated balance sheets as of June 30, 2026 and December 31, 2025, and consist of the following:

		June 30, 2026				December 31, 2025
Current assets of discontinued operations:
Prepaid assets		$	408			$	-
Deposits, current			691,139				936,434
Receivables			23,313				13,194
Total current assets of discontinued operations		$	714,860			$	949,628

Total fixed assets, net of discontinued operations [1]		$	7,726			$	118,257

Other assets of discontinued operations:
Deposits		$	37,320			$	37,320
Total other assets of discontinued operations		$	37,320			$	37,320

Current liabilities of discontinued operations:
Accounts payable and accrued liabilities		$	22,821			$	14,029
Payroll liabilities			9,345				1,825
Total current liabilities of discontinued operations		$	32,166			$	15,854

[1]

Fixed assets of discontinued operations were made up of the following at each balance sheet date:

SCHEDULE OF FIXED ASSET NET OF DISCONTINUED OPERATIONS

		Estimated
		Useful
		Life		June 30,				December 31,
		(years)		2026				2025
Computer equipment		3		$	4,826			$	4,826
Data processing equipment		3			6,875,580				7,381,111
Gross book value					6,880,406				7,385,937
Accumulated depreciation					(6,872,680	)			(7,267,680	)
Net book value				$	7,726			$	118,257

SCHEDULE OF CONDENSED INCOME STATEMENT OF DISCONTINUED OPERATIONS

		2026				2025				2026				2025
		Three Months Ended June 30,								Six Months Ended June 30,
		2026				2025				2026				2025

Revenue of discontinued operations:
Mining revenue [2]		$	557,949			$	829,231			$	1,112,071			$	1,692,175
Total revenue, net of discontinued operations			557,949				829,231				1,112,071				1,692,175

Operating costs and expenses of discontinued operations:
Cost of sales and service [3]			757,434				1,053,300				1,690,321				2,090,899
Advertising, selling, and marketing			-				-				51				-
Salary and related			49,595				81,918				97,884				216,021
Loss (gain) on disposal of assets [1]			(12,774	)			(91,837	)			(12,774	)			(91,837	)
General and administrative			70,068				236,524				192,699				555,890
Total operating costs and expenses of discontinued operations			864,323				1,279,905				1,968,181				2,770,973

Operating net income (loss) of discontinued operations			(306,374	)			(450,674	)			(856,110	)			(1,078,798	)

Other income (expense) of discontinued operations:

Other income (expense)			63,245				63,245				130,489				126,489
Total other income (expense) of discontinued operations			63,245				63,245				130,489				126,489

Income (loss) before income taxes of discontinued operations			(243,129	)			(387,429	)			(725,621	)			(952,309	)
Income tax expense			-				-				-				-
Net income (loss) of discontinued operations		$	(243,129	)		$	(387,429	)		$	(725,621	)		$	(952,309	)

[2]

Revenue Recognition

CONDENSED CASH FLOW STATEMENT FROM DISCONTINUED OPERATIONS

		2026				2025
		Six Months Ended June 30,
		2026				2025
CASH FLOWS FROM DISCONTINUED OPERATING ACTIVITIES:
Net income (loss)		$	(725,621	)		$	(952,309	)
Depreciation			110,531				350,876
(Gain) loss on disposal of assets			(12,774	)			(91,837	)
Revenue recognized from bitcoin mined			(1,112,071	)			(1,692,175	)
Operating expenses paid with digital assets			27,246				30,756
Receivables			(10,119	)			-
Prepaid assets			(408	)			5,421
Deposits			245,295				-
Accounts payable and accrued liabilities			16,312				(26,493	)
Net cash provided by (used in) operating activities - discontinuing		$	(1,461,609	)		$	(2,375,761	)

CASH FLOWS FROM DISCONTINUED INVESTING ACTIVITIES:
Proceeds from sale of fixed assets		$	9,858			$	-
Net cash provided by (used in) investing activities - discontinuing		$	9,858			$	-