EMPLOYEE BENEFITS	6 Months Ended
Jun. 30, 2026
EMPLOYEE BENEFITS
EMPLOYEE BENEFITS	NOTE 12 — EMPLOYEE BENEFITS Flipside AI maintains an unfunded, non-contributory defined benefit retirement plan covering substantially all of its employees, as required by Republic Act No. 7641 of the Philippines. Benefits are based on years of credited service and final salary, and the obligation is measured using the projected unit credit method. No plan assets are held. The obligation assumed on April 1, 2026 was $301,266. Retirement expense of $15,163 was recognized and benefits of $10,061 were paid during the three months ended June 30, 2026, and the obligation was reduced by $3,371 of currency translation, giving a retirement benefit obligation of $302,997 at June 30, 2026.

The entire disclosure of an entity's employee compensation and benefit plans, excluding share-based compensation and including, but not limited to, postemployment and postretirement benefit plans, defined benefit pension plans, defined contribution plans, non-qualified and supplemental benefit plans, deferred compensation, life insurance, severance, health care, unemployment and other benefit plans.

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