v3.26.1
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2026
Jun. 30, 2025
Cash flows from operating activities:    
Net loss $ (557,687) $ (242,317)
Adjustments to reconcile net loss to net cash used in operating activities:    
Shares issued for services, expensed portion 100,250 0
Broker fee shares issued as acquisition transaction costs 81,500 0
Amortization of prepaid stock-based compensation 57,749 15,708
Amortization of debt discount 8,543 20,270
Amortization of intangibles 8,714 0
Depreciation 7,991 0
Impairment of software 135,000 0
Amortization of right of use asset 35,916 0
Deferred tax benefit (2,179) 0
Changes in operating assets and liabilities (net of amounts acquired):    
Accounts receivable (143,706) 0
Due from related parties (3,960) 0
Prepaid expenses and other current assets (22,118) 0
Accounts payable 16,502 1,733
Accrued liabilities 21,124 0
Deferred wages payable 58,500 43,500
Accrued interest payable 29,243 15,051
Lease liabilities (33,806) 0
Retirement benefit obligation 5,102 0
Net cash used in operating activities (197,322) (146,055)
Cash flows from investing activities:    
Cash paid for acquisition, net of cash acquired (574,854) 0
Purchase of property and equipment (39,362) 0
Purchase of software 0 (47,500)
Net cash used in investing activities (614,216) (47,500)
Cash flows from financing activities:    
Proceeds from shares issued for cash 1,200,000 0
Proceeds from loans payable 200,000 0
Repayments of loans payable (125,728) 0
Proceeds from convertible debentures 0 215,000
Net cash provided by financing activities 1,274,272 215,000
Effect of exchange rate changes on cash (1,977) 0
Net change in cash 460,757 21,445
Cash at beginning of period 28,459 79,025
Cash at end of period 489,216 100,470
Supplemental disclosure of non-cash investing and financing activities:    
Shares issued for acquisition (including broker shares) 1,711,500 0
Seller convertible note issued for acquisition 450,000 0
Shares issued for settlement of accrued wages 204,000 0
Shares issued for prepaid services 9,500 0
Shares issued for software with debt $ 0 $ 107,770