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    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000362">&lt;p id="xdx_80A_eus-gaap--SignificantAccountingPoliciesTextBlock_zBJW5TBMdOZd" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTE 1 &#x2013; &lt;span id="xdx_826_zF5rSveWk157"&gt;NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_ecustom--NatureOfBusinessPolicyTextBlock_zyZEb5vbwxxg" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_zH5j4kDGsLJl"&gt;Nature of Business&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company was incorporated under the laws of the State of Delaware on May&#160;20, 2016 as Luxury Trine Digital Media Group Inc. and subsequently changed its name to Internet Sciences Inc. on October&#160;5, 2018. The Company has two wholly owned subsidiaries, Institute of Technology Informatics &amp;amp; Computer Analytics LLC, a New York limited liability company organized in September&#160;2014 (&#x201c;&lt;b&gt;IoTICA&lt;/b&gt;&#x201d;), and Analygence Limited, incorporated in the United Kingdom in April&#160;2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company is an emerging enterprise data intelligence and analytics platform focused on delivering data purification, operational analytics, and IoT-enabled intelligence solutions for enterprise customers.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;See &#x201c;&lt;i&gt;Business of the Company&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;CORPORATE STRUCTURE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company was incorporated under the laws of the State of Delaware on May&#160;20, 2016. The head office is located at 1330 Avenue of Americas, 23rd Floor, New York, NY 10019 and its registered agent office in the State of Delaware is 8 The Green, Suite A, Dover, Delaware 19901.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;BUSINESS OF THE COMPANY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_zVVdIe9ivq5c" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86F_zowLVAGK5NZi"&gt;General Description of the Business&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Internet Sciences Inc. (&#x201c;ISI&#x201d;) is an enterprise data intelligence and analytics platform focused on delivering data purification, operational analytics, and IoT-enabled intelligence solutions for enterprise and government customers. ISI&#x2019;s technology platform is designed to support large-scale data processing, validation, and optimization to improve operational efficiency, decision-making, and automation across complex organizational environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ISI is the Company&#x2019;s primary operating entity. The Company maintains two wholly owned subsidiaries, Institute of Technology Informatics &amp;amp; Computer Analytics LLC (&#x201c;IoTICA&#x201d;) and Analygence Limited, which serve primarily as research and development arms supporting advanced computational research initiatives, including the development of quantum-inspired learning model (&#x201c;QLM&#x201d;) architectures and related analytical technologies.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ISI develops and commercializes proprietary software solutions delivered through API-based and SaaS deployment models, enabling customers to integrate automated data cleansing, validation, and optimization capabilities into their operational workflows and enterprise systems. These solutions are designed to help organizations automate manual processes, improve data integrity, reduce operational friction, and enhance analytics performance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ISI&#x2019;s long-term technology roadmap includes continued enhancement of its enterprise analytics platform through advanced computational optimization methods, including quantum-inspired learning model (&#x201c;QLM&#x201d;) architectures intended to support improved scalability and optimization performance for complex enterprise datasets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s proprietary software products are designed to serve middle-market and enterprise customers across multiple industries. The Company&#x2019;s platform architecture is industry-agnostic and supports horizontal deployment across sectors that rely on large-scale operational data, including manufacturing, logistics, transportation, infrastructure management, and enterprise IT environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s products are designed to support connected devices, distributed systems, and enterprise data environments by enabling automated data ingestion, cleansing, validation, monitoring, and optimization across operational workflows. These capabilities allow organizations to improve data integrity, enhance reliability of information exchange, and optimize data collected from edge devices and enterprise systems for operational decision-making.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s software solutions, including DataClenz&#xae; API and IoTIMAX&#xae; API, are commercially available and currently distributed through enterprise cloud marketplaces, including AWS Marketplace and IBM Cloud Catalog. The Company also distributes its products through public-sector technology distributor Carahsoft and continues to expand its private-sector distribution footprint.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s SaaS-based companion solutions provide enterprise customers with hosted deployment options and expanded functionality designed to support automation of manual data workflows, operational analytics, and enterprise reporting processes.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;SALES AND REVENUE EXPANSION STRATEGY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s current operational focus is the expansion of commercial revenue through scalable enterprise software deployment models. Revenue growth initiatives include:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;i&gt;Direct Enterprise Sales&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company is building a direct enterprise sales organization focused on business development officers and sales directors with enterprise software sales expertise. The direct sales organization is intended to support consultative sales engagement with middle-market and enterprise customers seeking to address operational data management challenges.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;i&gt;Technology Distribution Channels&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company leverages established enterprise distribution platforms, including AWS Marketplace, IBM Cloud Catalog, and Carahsoft, which provide marketplace visibility, procurement pathways, and co-marketing opportunities supporting enterprise customer acquisition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Channel Partner Development&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is actively pursuing relationships with value-added resellers, system integrators, and channel development organizations to expand its distribution network. These relationships are intended to support scalable revenue growth by enabling third-party partners to incorporate the Company&#x2019;s products into broader enterprise solution offerings.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;REVENUE MODEL&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company generates revenue primarily from licensing its proprietary software products through API-based and SaaS deployment models. Additional revenue may be generated through enterprise integration support and solution deployment activities associated with customer adoption of the Company&#x2019;s platform.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Management expects that, as commercial adoption increases, a growing proportion of revenue will be derived from proprietary software licensing and recurring SaaS subscriptions, supported by continued expansion of distribution channels and enterprise sales capacity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;PRODUCTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;IoTIMAX&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s universal data optimization SaaS, IotIMAX, is an agnostic data optimization solution tailored for IoT devices. The purpose of this cloud-based platform is to ensure that the user&#x2019;s IoT data is continuously cleaned, optimized, and primed for real-time analytics, no matter the source or type of device. Each of the primary features of this software are described below.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Agnostic integration: Compatible with any IoT platform, device, or data source and seamlessly integrates into diverse IoT ecosystems, whether on the edge, in the cloud, or within hybrid environments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Real-time data cleansing: Automatically identifies and rectifies errors, inconsistencies, and redundancies in the user&#x2019;s IoT data, which is intended to result in high-quality and reliable information providing data validation and correction.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Advanced optimization algorithms: Utilizes algorithms that are intended to enhance data for storage and processing, reducing latency and thereby boost the efficiency of IoT applications.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Scalable cloud architecture: Designed to scale with the user&#x2019;s IoT infrastructure, as it can be used in a range of contexts, from small sensor networks to extensive multi-location deployments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Customizable workflows: Provides flexible configuration options, so that the user can customize data cleansing and optimization processes with strong front-end integration.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Robust security: Implements rigorous security measures intended to protect data from unauthorized access and breaches, which are designed to be following industry standards and regulations.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Comprehensive analytics: Provides detailed analytics and reporting tools designed to help customers gain insights into their data optimization processes and make informed decisions for continuous improvement.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;IoTIMAX API&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The IoTIMAX API serves as a centralized interface for optimizing the data generated by IoT devices. In order to achieve this, IoTIMAX API incorporates the following features:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Data compression: employs compression algorithms to reduce the size of IoT data streams while preserving essential information.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Deduplication: identifies and eliminates duplicate data entries within IoT datasets, ensuring that unique information is retained.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Normalization: normalizes IoT data by standardizing formats, units of measurement, and timestamps across different data sources.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Anomaly detection: utilizes machine learning algorithms to detect anomalies or unusual patterns in IoT data streams.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Data aggregation: aggregates IoT data from multiple sources or devices into a unified dataset for analysis.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Real-time processing: performs data optimization tasks in real-time or near-real-time, allowing for timely insights and responses to dynamic IoT environments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Edge computing support: supports edge computing deployments by enabling data optimization to be performed directly on IoT devices or edge gateways.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="text-align: justify"&gt;Scalability and performance optimization: designed to scale horizontally to accommodate growing volumes of IoT data and increasing computational demands.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="text-align: justify"&gt;Security and privacy: incorporates robust security features to protect IoT data from unauthorized access, tampering, or interception.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="text-align: justify"&gt;Integration and interoperability integrate with existing IoT platforms, protocols, and data management systems.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;DATACLENZ&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The DataClenz software specializes in cleaning, enhancing, and preparing data generated by various IoT devices for analysis and decision-making. To achieve this, DataClenz incorporates the following features:&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Data cleansing: removes noise, outliers, and inconsistencies from raw IoT data to improve its quality and reliability.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Normalization, and standardization: standardizes data formats and units across different sources to ensure consistency and compatibility with a universal data ingestion layer.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Anomaly detection and validation: identifies anomalies or unusual patterns in the data that may indicate errors, faults, or significant events, providing detection and validation services.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Data enrichment: enriches raw data with additional context or information to provide more insights and context for analysis through data storage and retrieval.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Predictive analytics: utilizes machine learning algorithms to analyze historical data patterns and predict future trends or events.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Real-time processing: processes real-time data to enable timely insights and actions monitoring events and action.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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    &lt;td style="text-align: justify"&gt;Scalable architecture and flexibility: designed to handle large volumes of data from diverse IoT devices through data enrichment layer and offers flexibility in terms of deployment options.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;User-friendly interface: provides an intuitive front-end integration user interface that allows users to easily upload, process, visualize, and analyze IoT data with metadata repository of user history.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Security and compliance: incorporates robust security measures to protect sensitive IoT data from unauthorized access, manipulation, or disclosure.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Integration and interoperability integrate with existing IoT platforms, systems, and workflows ingesting CSV and JSON file formats.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;DATACLENZ API&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;DataClenz is being designed to be an agnostic universal data cleansing API. Its purpose is to ensure the accuracy, consistency, and reliability of the user&#x2019;s IoT data. This product is intended to be able to integrate with any IoT platform, as a solution for cleaning and standardizing data from diverse IoT devices and sensors. The anticipated benefits of this product for customers are to enhance data quality, streamline operations, and drive better decision-making. The primary features of this software are outlined below.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Platform agnostic: Compatible with all major IoT platforms and protocols, as it is designed to allow for integration regardless of the user&#x2019;s existing infrastructure.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Comprehensive data cleansing: Automatically detects and corrects errors, removes duplicates, fills missing values, and standardizes data formats with the intent of ensuring consistency across all devices.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Real-time processing: Cleans data in real-time and provides immediate feedback, which is intended to ensure that only accurate and reliable data is used in the customer&#x2019;s applications and analytics.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Customizable rules and policies: Allows users to define custom cleansing rules and policies tailored to their specific needs to ensure the API adapts to diverse use cases and data requirements.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Scalability: Designed to handle large volumes of data, making it accessible for both small-scale IoT projects and extensive industrial IoT deployments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Advanced analytics integration: Integrates with analytics platforms to ensure that the data being analyzed is clean, accurate, and actionable.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Security and compliance: Intended to ensure data integrity and compliance with industry standards and regulations, along with safeguarding sensitive information.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="text-align: justify"&gt;Easy integration: Simple API calls and comprehensive documentation are intended to facilitate integration into the user&#x2019;s existing systems.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;ANCILLARY SERVICES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to its proprietary software platform, the Company may from time to time provide ancillary technical and integration services to support customer implementation and deployment of its software solutions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Historically, the Company explored certain white-label engineering and infrastructure service arrangements through third-party technology distributors. However, such services have not represented a material component of the Company&#x2019;s business operations, and the Company&#x2019;s current strategic focus is on the development, commercialization, and scaling of its proprietary software products delivered through API-based and SaaS models.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;OUR MISSION&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Our mission is to help advance critical milestones in the future of technology.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

&lt;p id="xdx_84D_ecustom--HowWeCreateValueForClientsPolicyTextBlock_z1qPvYrWlAsc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_860_zbCOxOQFtZ6f"&gt;HOW ISI CREATES VALUE FOR CLIENTS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ISI&#x2019;s primary business focus is the development, commercialization, and deployment of its proprietary enterprise data intelligence software platform. The Company&#x2019;s solutions are designed to automate data cleansing, validation, optimization, and analytics processing across enterprise and IoT-enabled environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s proprietary products are intended to integrate into existing enterprise technology ecosystems and cloud infrastructures. To support customer deployment and integration, ISI maintains relationships with major enterprise technology distributors and platform providers, including IBM, Red Hat, TD SYNNEX, Ingram Micro, and other enterprise technology partners. These relationships primarily support distribution channels, marketplace deployment, procurement pathways, and integration compatibility with customer environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ISI&#x2019;s core value proposition focuses on:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Operational Efficiency&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Providing automated data processing and analytics solutions that reduce manual workflows, improve data reliability, and enhance operational decision-making across enterprise systems.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Scalable Deployment&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Delivering API-based and SaaS software solutions that can be integrated into diverse enterprise environments, allowing customers to deploy analytics capabilities without requiring large-scale infrastructure replacement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Platform Compatibility&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ensuring interoperability with widely used enterprise software, cloud platforms, and infrastructure providers so that customers can incorporate ISI&#x2019;s solutions into existing operational technology stacks.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_ecustom--MarketOpportunityPolicyTextBlock_zlLmnHi5yVx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_zPvyZbvc1nl6"&gt;MARKET OPPORTUNITY&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s current market strategy focuses on expanding commercial adoption of its proprietary software platform through:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;direct enterprise sales&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;recruitment of value-added resellers and system integrators&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;continued expansion of distribution across enterprise cloud marketplaces and technology procurement platforms&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company also intends to pursue strategic acquisitions of complementary enterprise software and analytics businesses that can expand its customer base, technology capabilities, and recurring revenue streams.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_843_ecustom--StrategicFocusPolicyTextBlock_zk2kiw4moR58" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_86F_zKaT0RcKWMW1"&gt;STRATEGIC FOCUS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ISI&#x2019;s long-term objective is to build a scalable enterprise software platform centered on data intelligence, automation, and analytics capabilities delivered through recurring SaaS and API-based licensing models.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;While enterprise customers may utilize broader infrastructure, connectivity, or hosting services from third-party providers, ISI&#x2019;s primary focus is on software platform deployment, analytics automation, and data optimization capabilities rather than telecommunications infrastructure ownership or network service provision.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p id="xdx_84E_ecustom--OurCorporateStrategyPolicyTextBlock_zPR1nefc8M01" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86E_zmwRXP9zBjbj"&gt;Our Corporate Strategy&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s corporate strategy focuses on executing a two-tier growth strategy:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;a.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Growth by acquiring existing revenue producing companies with at least 10 years of operations in the technology spaces in which they operate, a critical mass of customers, ownership of key intellectual property assets and that provide critical services to business and government customers.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;b.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Organic growth by developing product and services in new business segments in horizontal markets for diversification across geographies, industries, and customers.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The consolidated financial statements include the following subsidiaries:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Schedule of consolidated financial statements&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfPrinciplesOfConsolidationTableTextBlock_zOCFvHpFlz6b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&lt;span id="xdx_8B1_zgOhxO6x543d" style="display: none"&gt;Schedule of consolidated financial statements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Ownership&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Country&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Interest&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 70%; text-align: left"&gt;Institute of Technology, Informatics &amp;amp; Computer Analytics LLC (IoTICA)&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 13%; text-align: center"&gt;&lt;span id="xdx_905_ecustom--CountryOfIncorporationOfSubsidiary_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InstituteOfTechnologyInformaticsAndComputerAnalyticsLLCIoTICAMember_zVYftfVyDUGd" title="Country"&gt;USA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: right"&gt;&lt;span id="xdx_900_ecustom--OwnershipInterestOfSubsidiary_dp_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InstituteOfTechnologyInformaticsAndComputerAnalyticsLLCIoTICAMember_zvARqcfQsasc" title="Ownership interest"&gt;100&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Analygence Limited (AL)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: center"&gt;&lt;span id="xdx_90A_ecustom--CountryOfIncorporationOfSubsidiary_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnalygenceLimitedALMember_zpe4PNJPYa6k" title="Country"&gt;United Kingdom&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--OwnershipInterestOfSubsidiary_dp_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnalygenceLimitedALMember_zH8H1L4jF02j" title="Ownership interest"&gt;100&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zNkUUmoZxwbf" style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;In June&#160;2020, AL was formed in UK as an extension of IoTICA and as a response to the limitations of travel between the UK and US caused by the COVID-19 pandemic. There were no operations through TDB and AL for the three months ended March&#160;31, 2026. There were no assets and liabilities of TDB and AL as of December&#160;31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;In the preparation of consolidated financial statements of the Company, intercompany transactions and balances are eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zYO0Wj9axcs1" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86A_zT5uqDcZeXh1"&gt;Foreign Currency&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s functional and reporting currency
is the United States dollar. The functional currency of AL is the British pound. On consolidation, the subsidiaries translate their assets
and liabilities to U.S. dollars using foreign exchange rates which prevailed at the balance sheet date and translate their revenues and
expenses using average exchange rates during the period. Gains and losses arising on settlement of foreign currency denominated transactions
are included in earnings, while differences arising from translation of balances are included in the other comprehensive income/loss.
No foreign currency translation or transactions gains or losses were recognized during the six months ended June 30, 2026, or 2025 due
to the absence of operations in the UK subsidiaries.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zoX3wtgPxPm3" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_864_zrljn1UtuAD4"&gt;Basis of Presentation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying consolidated financial statements
(unaudited) are condensed and have been prepared in accordance with generally accepted accounting principles in the United States of America
(&#x201c;US GAAP&#x201d;) and the rules and regulations of the Securities and Exchange Commission (the &#x201c;SEC&#x201d;), including the
instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared
in accordance with US GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly,
they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with
our audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2025. The results
of operations for the six months ended June 30, 2026, are not necessarily indicative of the operating results for the full year ended
December 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In the opinion of management, all adjustments
(consisting of normal recurring items) necessary to present fairly the Company&#x2019;s financial position, results of operations, and
cash flows as of and for the six months ended June 30, 2026, and 2025, have been made.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p id="xdx_847_eus-gaap--UseOfEstimates_zWJlhHKH11Wf" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_862_z8JCFftbkI9h"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made by management in the accompanying financial statements include, but are not limited to, the fair value of stock-based compensation and the deferred tax asset valuation allowance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zhOe9meYGVh4" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_z8unnlhAd5c2"&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;All highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company&#x2019;s accounts at these institutions are insured by the Federal Deposit Insurance Corporation (&#x201c;FDIC&#x201d;) up to $&lt;span id="xdx_90E_eus-gaap--FederalDepositInsuranceCorporationPremiumExpense_c20260101__20260630_zcDIQaxp26sa" title="Federal deposit insurance corporation"&gt;250,000&lt;/span&gt;. As of June&#160;30, 2026 and December&#160;31, 2025, the Company did not reach bank balances exceeding the FDIC insurance limit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zfKcmaOVUuB7" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86D_zTB4Oj7yniV2"&gt;Fair Value of Financial Instruments&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company follows ASC 820, &#x201c;Fair Value Measurements and Disclosures,&#x201d; for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing US GAAP that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity&#x2019;s own assumptions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 825-10-25 Fair Value Option expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The carrying amounts reported in the balance sheet for the Company&#x2019;s current assets and liabilities approximate their estimated fair market value based on the short-term maturity of these instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zcZIRlaDrH5j" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_zFkeB2AU3Ald"&gt;Revenue Recognition&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company plans to follow the guidance of ASC 606, &#x201c;Revenue from Contracts with Customers,&#x201d; and will recognize revenue from the sale of products and services in accordance with the following five criteria:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 1: Identify the contract(s) with customers&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 2: Identify the performance obligations in the contract&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 3: Determine the transaction price&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 4: Allocate the transaction price to performance obligations&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 5: Recognize revenue when the entity satisfies a performance obligation&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company plans to recognize revenue as it transfers control of promised services to its customers. The amount of revenue recognized will reflect the consideration to which the Company expects to be entitled in exchange for these services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z0jR8hDwpfRi" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86A_z32kHoct2J2"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Income taxes are accounted for under the asset and liability method as prescribed by ASC 740, &#x201c;Income Taxes.&#x201d; Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities, and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance, when in the Company&#x2019;s opinion it is likely that some portion or the entire deferred tax asset will not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 740 related to the accounting for uncertainty in income taxes, the evaluation of a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. The accounting standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_842_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zhVGV7XhDqok" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86C_z4ntcOyVM9qg"&gt;Stock-Based Compensation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Stock-based compensation is accounted for based on the requirements of ASC 718, &#x201c;Compensation &#x2013; Stock Compensation,&#x201d; which requires recognition in the financial statements of the cost of employee, director, and non-employee services received in exchange for an award of equity instruments over the period the individual or entity is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of services received in exchange for an award based on the grant-date fair value of the award.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_zBrbJwf9XgDl" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86A_zDxtIYSUHkS7"&gt;Net Loss per Share&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 260 &#x201c;Earnings Per Share,&#x201d; requires dual presentation of basic and diluted earnings per share (&#x201c;EPS&#x201d;) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period, unless the result is anti-dilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Net loss per share for each class of common stock is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicByCommonClassTextBlock_z3jRJFsSqz68" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)"&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;&lt;span id="xdx_8B5_ziQZDEAhLZXi" style="display: none"&gt;Schedule
    of Net loss per share for each class of common stock&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
&lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;Six Months Ended&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;June&#160;30,&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;2026&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Net loss per share, basic and diluted&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 9%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20260101__20260630_zl8R9QJwgeJb" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20260101__20260630_zECCGZHta4Uf" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 9%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20250630_zbxIvQfmcah" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20250630_zXJn9lf8k1vc" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Net loss per common shares outstanding:&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Common stock&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--EarningsPerShareBasic_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrfpja0uX0o3" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsWkTecgYC0i" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--EarningsPerShareBasic_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zK6DrhRtuACa" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90A_eus-gaap--EarningsPerShareDiluted_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBMokmPtNwqb" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Weighted average shares outstanding:&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Common stock&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0cn3eDfuSEf" title="Basic weighted average ordinary shares outstanding"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znNmgY34h8H5" title="Diluted weighted average ordinary shares outstanding"&gt;25,219,985&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zH17auV4qAN7" title="Basic weighted average ordinary shares outstanding"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOl5Q2dKQTv2" title="Diluted weighted average ordinary shares outstanding"&gt;22,650,200&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zFxnEau5fp9l" style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;For the six months ended June&#160;30, 2026 and 2025, there were no potentially dilutive securities outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_843_ecustom--SoftwareCostsPolicyTextBlock_zDCQ2lsQc84i" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_zRfyWvw4UhSi"&gt;Software Costs&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company accounts for software costs in
accordance with several accounting pronouncements, including ASC 730, &#x201c;Research and Development,&#x201d; ASC 350-40, &#x201c;Internal-Use
Software,&#x201d; ASC 985-20, &#x201c;Costs of Computer Software to be Sold, Leased, or Marketed&#x201d; and ASC 350-50, &#x201c;Website
Development Cost&lt;span style="font-style: normal; font-weight: normal"&gt;s.&#x201d;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Costs incurred during the period of planning and design, prior to the period determining technological feasibility, for all software developed for use internal and external, has been charged to operations in the period incurred as research and development costs. Additionally, costs incurred after determination of readiness for market have been expensed as research and development.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company will capitalize certain costs in the development of our proprietary software (computer software to be sold, leased or licensed) for the period after technological feasibility was determined and prior to our marketing and initial sales. Website development costs are capitalized under the same criteria as our marketed software, and purchased software is capitalized at cost and amortized over its useful life.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zEKVT8EDmJii" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_862_znu6Sr1NodK4"&gt;Impairment of Long-lived Assets&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Long-lived assets, such as fixed assets, software and identifiable intangibles, are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_ecustom--RelatedPartyPolicyTextBlock_zYayCXAV1JJl" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_865_zenLs44TwlDj"&gt;Related Parties&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company follows ASC 850, &#x201c;Related Party Disclosures,&#x201d; for the identification of related parties and disclosure of related party transactions (see Note 3).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgAZAXctE2E8" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_zjOcBBTuZVng"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company has reviewed and implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;





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&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company was incorporated under the laws of the State of Delaware on May&#160;20, 2016 as Luxury Trine Digital Media Group Inc. and subsequently changed its name to Internet Sciences Inc. on October&#160;5, 2018. The Company has two wholly owned subsidiaries, Institute of Technology Informatics &amp;amp; Computer Analytics LLC, a New York limited liability company organized in September&#160;2014 (&#x201c;&lt;b&gt;IoTICA&lt;/b&gt;&#x201d;), and Analygence Limited, incorporated in the United Kingdom in April&#160;2020.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company is an emerging enterprise data intelligence and analytics platform focused on delivering data purification, operational analytics, and IoT-enabled intelligence solutions for enterprise customers.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;See &#x201c;&lt;i&gt;Business of the Company&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;CORPORATE STRUCTURE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company was incorporated under the laws of the State of Delaware on May&#160;20, 2016. The head office is located at 1330 Avenue of Americas, 23rd Floor, New York, NY 10019 and its registered agent office in the State of Delaware is 8 The Green, Suite A, Dover, Delaware 19901.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: center; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;BUSINESS OF THE COMPANY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

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    <us-gaap:BusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000366">&lt;p id="xdx_845_eus-gaap--BusinessDescriptionAndAccountingPoliciesTextBlock_zVVdIe9ivq5c" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86F_zowLVAGK5NZi"&gt;General Description of the Business&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Internet Sciences Inc. (&#x201c;ISI&#x201d;) is an enterprise data intelligence and analytics platform focused on delivering data purification, operational analytics, and IoT-enabled intelligence solutions for enterprise and government customers. ISI&#x2019;s technology platform is designed to support large-scale data processing, validation, and optimization to improve operational efficiency, decision-making, and automation across complex organizational environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ISI is the Company&#x2019;s primary operating entity. The Company maintains two wholly owned subsidiaries, Institute of Technology Informatics &amp;amp; Computer Analytics LLC (&#x201c;IoTICA&#x201d;) and Analygence Limited, which serve primarily as research and development arms supporting advanced computational research initiatives, including the development of quantum-inspired learning model (&#x201c;QLM&#x201d;) architectures and related analytical technologies.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ISI develops and commercializes proprietary software solutions delivered through API-based and SaaS deployment models, enabling customers to integrate automated data cleansing, validation, and optimization capabilities into their operational workflows and enterprise systems. These solutions are designed to help organizations automate manual processes, improve data integrity, reduce operational friction, and enhance analytics performance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ISI&#x2019;s long-term technology roadmap includes continued enhancement of its enterprise analytics platform through advanced computational optimization methods, including quantum-inspired learning model (&#x201c;QLM&#x201d;) architectures intended to support improved scalability and optimization performance for complex enterprise datasets.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s proprietary software products are designed to serve middle-market and enterprise customers across multiple industries. The Company&#x2019;s platform architecture is industry-agnostic and supports horizontal deployment across sectors that rely on large-scale operational data, including manufacturing, logistics, transportation, infrastructure management, and enterprise IT environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s products are designed to support connected devices, distributed systems, and enterprise data environments by enabling automated data ingestion, cleansing, validation, monitoring, and optimization across operational workflows. These capabilities allow organizations to improve data integrity, enhance reliability of information exchange, and optimize data collected from edge devices and enterprise systems for operational decision-making.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s software solutions, including DataClenz&#xae; API and IoTIMAX&#xae; API, are commercially available and currently distributed through enterprise cloud marketplaces, including AWS Marketplace and IBM Cloud Catalog. The Company also distributes its products through public-sector technology distributor Carahsoft and continues to expand its private-sector distribution footprint.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s SaaS-based companion solutions provide enterprise customers with hosted deployment options and expanded functionality designed to support automation of manual data workflows, operational analytics, and enterprise reporting processes.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;SALES AND REVENUE EXPANSION STRATEGY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s current operational focus is the expansion of commercial revenue through scalable enterprise software deployment models. Revenue growth initiatives include:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;i&gt;Direct Enterprise Sales&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company is building a direct enterprise sales organization focused on business development officers and sales directors with enterprise software sales expertise. The direct sales organization is intended to support consultative sales engagement with middle-market and enterprise customers seeking to address operational data management challenges.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;i&gt;Technology Distribution Channels&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company leverages established enterprise distribution platforms, including AWS Marketplace, IBM Cloud Catalog, and Carahsoft, which provide marketplace visibility, procurement pathways, and co-marketing opportunities supporting enterprise customer acquisition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Channel Partner Development&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is actively pursuing relationships with value-added resellers, system integrators, and channel development organizations to expand its distribution network. These relationships are intended to support scalable revenue growth by enabling third-party partners to incorporate the Company&#x2019;s products into broader enterprise solution offerings.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;REVENUE MODEL&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company generates revenue primarily from licensing its proprietary software products through API-based and SaaS deployment models. Additional revenue may be generated through enterprise integration support and solution deployment activities associated with customer adoption of the Company&#x2019;s platform.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Management expects that, as commercial adoption increases, a growing proportion of revenue will be derived from proprietary software licensing and recurring SaaS subscriptions, supported by continued expansion of distribution channels and enterprise sales capacity.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;PRODUCTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;IoTIMAX&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s universal data optimization SaaS, IotIMAX, is an agnostic data optimization solution tailored for IoT devices. The purpose of this cloud-based platform is to ensure that the user&#x2019;s IoT data is continuously cleaned, optimized, and primed for real-time analytics, no matter the source or type of device. Each of the primary features of this software are described below.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Agnostic integration: Compatible with any IoT platform, device, or data source and seamlessly integrates into diverse IoT ecosystems, whether on the edge, in the cloud, or within hybrid environments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Real-time data cleansing: Automatically identifies and rectifies errors, inconsistencies, and redundancies in the user&#x2019;s IoT data, which is intended to result in high-quality and reliable information providing data validation and correction.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Advanced optimization algorithms: Utilizes algorithms that are intended to enhance data for storage and processing, reducing latency and thereby boost the efficiency of IoT applications.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Scalable cloud architecture: Designed to scale with the user&#x2019;s IoT infrastructure, as it can be used in a range of contexts, from small sensor networks to extensive multi-location deployments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Customizable workflows: Provides flexible configuration options, so that the user can customize data cleansing and optimization processes with strong front-end integration.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Robust security: Implements rigorous security measures intended to protect data from unauthorized access and breaches, which are designed to be following industry standards and regulations.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Comprehensive analytics: Provides detailed analytics and reporting tools designed to help customers gain insights into their data optimization processes and make informed decisions for continuous improvement.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;IoTIMAX API&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The IoTIMAX API serves as a centralized interface for optimizing the data generated by IoT devices. In order to achieve this, IoTIMAX API incorporates the following features:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Data compression: employs compression algorithms to reduce the size of IoT data streams while preserving essential information.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Deduplication: identifies and eliminates duplicate data entries within IoT datasets, ensuring that unique information is retained.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Normalization: normalizes IoT data by standardizing formats, units of measurement, and timestamps across different data sources.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Anomaly detection: utilizes machine learning algorithms to detect anomalies or unusual patterns in IoT data streams.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Data aggregation: aggregates IoT data from multiple sources or devices into a unified dataset for analysis.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Real-time processing: performs data optimization tasks in real-time or near-real-time, allowing for timely insights and responses to dynamic IoT environments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Edge computing support: supports edge computing deployments by enabling data optimization to be performed directly on IoT devices or edge gateways.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Scalability and performance optimization: designed to scale horizontally to accommodate growing volumes of IoT data and increasing computational demands.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Security and privacy: incorporates robust security features to protect IoT data from unauthorized access, tampering, or interception.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Integration and interoperability integrate with existing IoT platforms, protocols, and data management systems.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;DATACLENZ&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The DataClenz software specializes in cleaning, enhancing, and preparing data generated by various IoT devices for analysis and decision-making. To achieve this, DataClenz incorporates the following features:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Data cleansing: removes noise, outliers, and inconsistencies from raw IoT data to improve its quality and reliability.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Normalization, and standardization: standardizes data formats and units across different sources to ensure consistency and compatibility with a universal data ingestion layer.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Anomaly detection and validation: identifies anomalies or unusual patterns in the data that may indicate errors, faults, or significant events, providing detection and validation services.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Data enrichment: enriches raw data with additional context or information to provide more insights and context for analysis through data storage and retrieval.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Predictive analytics: utilizes machine learning algorithms to analyze historical data patterns and predict future trends or events.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Real-time processing: processes real-time data to enable timely insights and actions monitoring events and action.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Scalable architecture and flexibility: designed to handle large volumes of data from diverse IoT devices through data enrichment layer and offers flexibility in terms of deployment options.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;User-friendly interface: provides an intuitive front-end integration user interface that allows users to easily upload, process, visualize, and analyze IoT data with metadata repository of user history.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Security and compliance: incorporates robust security measures to protect sensitive IoT data from unauthorized access, manipulation, or disclosure.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Integration and interoperability integrate with existing IoT platforms, systems, and workflows ingesting CSV and JSON file formats.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;DATACLENZ API&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;DataClenz is being designed to be an agnostic universal data cleansing API. Its purpose is to ensure the accuracy, consistency, and reliability of the user&#x2019;s IoT data. This product is intended to be able to integrate with any IoT platform, as a solution for cleaning and standardizing data from diverse IoT devices and sensors. The anticipated benefits of this product for customers are to enhance data quality, streamline operations, and drive better decision-making. The primary features of this software are outlined below.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Platform agnostic: Compatible with all major IoT platforms and protocols, as it is designed to allow for integration regardless of the user&#x2019;s existing infrastructure.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Comprehensive data cleansing: Automatically detects and corrects errors, removes duplicates, fills missing values, and standardizes data formats with the intent of ensuring consistency across all devices.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Real-time processing: Cleans data in real-time and provides immediate feedback, which is intended to ensure that only accurate and reliable data is used in the customer&#x2019;s applications and analytics.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Customizable rules and policies: Allows users to define custom cleansing rules and policies tailored to their specific needs to ensure the API adapts to diverse use cases and data requirements.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Scalability: Designed to handle large volumes of data, making it accessible for both small-scale IoT projects and extensive industrial IoT deployments.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Advanced analytics integration: Integrates with analytics platforms to ensure that the data being analyzed is clean, accurate, and actionable.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
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    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Security and compliance: Intended to ensure data integrity and compliance with industry standards and regulations, along with safeguarding sensitive information.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Easy integration: Simple API calls and comprehensive documentation are intended to facilitate integration into the user&#x2019;s existing systems.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;ANCILLARY SERVICES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to its proprietary software platform, the Company may from time to time provide ancillary technical and integration services to support customer implementation and deployment of its software solutions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Historically, the Company explored certain white-label engineering and infrastructure service arrangements through third-party technology distributors. However, such services have not represented a material component of the Company&#x2019;s business operations, and the Company&#x2019;s current strategic focus is on the development, commercialization, and scaling of its proprietary software products delivered through API-based and SaaS models.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;OUR MISSION&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Our mission is to help advance critical milestones in the future of technology.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;

</us-gaap:BusinessDescriptionAndAccountingPoliciesTextBlock>
    <CIK0001720286:HowWeCreateValueForClientsPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000373">&lt;p id="xdx_84D_ecustom--HowWeCreateValueForClientsPolicyTextBlock_z1qPvYrWlAsc" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_860_zbCOxOQFtZ6f"&gt;HOW ISI CREATES VALUE FOR CLIENTS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ISI&#x2019;s primary business focus is the development, commercialization, and deployment of its proprietary enterprise data intelligence software platform. The Company&#x2019;s solutions are designed to automate data cleansing, validation, optimization, and analytics processing across enterprise and IoT-enabled environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;


&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s proprietary products are intended to integrate into existing enterprise technology ecosystems and cloud infrastructures. To support customer deployment and integration, ISI maintains relationships with major enterprise technology distributors and platform providers, including IBM, Red Hat, TD SYNNEX, Ingram Micro, and other enterprise technology partners. These relationships primarily support distribution channels, marketplace deployment, procurement pathways, and integration compatibility with customer environments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ISI&#x2019;s core value proposition focuses on:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Operational Efficiency&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Providing automated data processing and analytics solutions that reduce manual workflows, improve data reliability, and enhance operational decision-making across enterprise systems.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Scalable Deployment&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Delivering API-based and SaaS software solutions that can be integrated into diverse enterprise environments, allowing customers to deploy analytics capabilities without requiring large-scale infrastructure replacement.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Platform Compatibility&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ensuring interoperability with widely used enterprise software, cloud platforms, and infrastructure providers so that customers can incorporate ISI&#x2019;s solutions into existing operational technology stacks.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</CIK0001720286:HowWeCreateValueForClientsPolicyTextBlock>
    <CIK0001720286:MarketOpportunityPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000375">&lt;p id="xdx_848_ecustom--MarketOpportunityPolicyTextBlock_zlLmnHi5yVx" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_862_zPvyZbvc1nl6"&gt;MARKET OPPORTUNITY&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s current market strategy focuses on expanding commercial adoption of its proprietary software platform through:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;direct enterprise sales&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;recruitment of value-added resellers and system integrators&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;&#x25cf;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;continued expansion of distribution across enterprise cloud marketplaces and technology procurement platforms&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company also intends to pursue strategic acquisitions of complementary enterprise software and analytics businesses that can expand its customer base, technology capabilities, and recurring revenue streams.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</CIK0001720286:MarketOpportunityPolicyTextBlock>
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&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ISI&#x2019;s long-term objective is to build a scalable enterprise software platform centered on data intelligence, automation, and analytics capabilities delivered through recurring SaaS and API-based licensing models.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;While enterprise customers may utilize broader infrastructure, connectivity, or hosting services from third-party providers, ISI&#x2019;s primary focus is on software platform deployment, analytics automation, and data optimization capabilities rather than telecommunications infrastructure ownership or network service provision.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





</CIK0001720286:StrategicFocusPolicyTextBlock>
    <CIK0001720286:OurCorporateStrategyPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000380">&lt;p id="xdx_84E_ecustom--OurCorporateStrategyPolicyTextBlock_zPR1nefc8M01" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&lt;span id="xdx_86E_zmwRXP9zBjbj"&gt;Our Corporate Strategy&lt;/span&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s corporate strategy focuses on executing a two-tier growth strategy:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;a.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Growth by acquiring existing revenue producing companies with at least 10 years of operations in the technology spaces in which they operate, a critical mass of customers, ownership of key intellectual property assets and that provide critical services to business and government customers.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/115% Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"&gt;
  &lt;tr style="vertical-align: top; text-align: justify; border-collapse: collapse"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in; text-align: left"&gt;b.&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;Organic growth by developing product and services in new business segments in horizontal markets for diversification across geographies, industries, and customers.&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/115% Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The consolidated financial statements include the following subsidiaries:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Schedule of consolidated financial statements&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfPrinciplesOfConsolidationTableTextBlock_zOCFvHpFlz6b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&lt;span id="xdx_8B1_zgOhxO6x543d" style="display: none"&gt;Schedule of consolidated financial statements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Ownership&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Country&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Interest&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 70%; text-align: left"&gt;Institute of Technology, Informatics &amp;amp; Computer Analytics LLC (IoTICA)&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 13%; text-align: center"&gt;&lt;span id="xdx_905_ecustom--CountryOfIncorporationOfSubsidiary_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InstituteOfTechnologyInformaticsAndComputerAnalyticsLLCIoTICAMember_zVYftfVyDUGd" title="Country"&gt;USA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: right"&gt;&lt;span id="xdx_900_ecustom--OwnershipInterestOfSubsidiary_dp_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InstituteOfTechnologyInformaticsAndComputerAnalyticsLLCIoTICAMember_zvARqcfQsasc" title="Ownership interest"&gt;100&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Analygence Limited (AL)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: center"&gt;&lt;span id="xdx_90A_ecustom--CountryOfIncorporationOfSubsidiary_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnalygenceLimitedALMember_zpe4PNJPYa6k" title="Country"&gt;United Kingdom&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--OwnershipInterestOfSubsidiary_dp_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnalygenceLimitedALMember_zH8H1L4jF02j" title="Ownership interest"&gt;100&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zNkUUmoZxwbf" style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;In June&#160;2020, AL was formed in UK as an extension of IoTICA and as a response to the limitations of travel between the UK and US caused by the COVID-19 pandemic. There were no operations through TDB and AL for the three months ended March&#160;31, 2026. There were no assets and liabilities of TDB and AL as of December&#160;31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;In the preparation of consolidated financial statements of the Company, intercompany transactions and balances are eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</CIK0001720286:OurCorporateStrategyPolicyTextBlock>
    <CIK0001720286:SummaryOfPrinciplesOfConsolidationTableTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000382">&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfPrinciplesOfConsolidationTableTextBlock_zOCFvHpFlz6b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&lt;span id="xdx_8B1_zgOhxO6x543d" style="display: none"&gt;Schedule of consolidated financial statements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Ownership&lt;/td&gt;
    &lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Country&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Interest&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; width: 70%; text-align: left"&gt;Institute of Technology, Informatics &amp;amp; Computer Analytics LLC (IoTICA)&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 13%; text-align: center"&gt;&lt;span id="xdx_905_ecustom--CountryOfIncorporationOfSubsidiary_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InstituteOfTechnologyInformaticsAndComputerAnalyticsLLCIoTICAMember_zVYftfVyDUGd" title="Country"&gt;USA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 12%; text-align: right"&gt;&lt;span id="xdx_900_ecustom--OwnershipInterestOfSubsidiary_dp_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--InstituteOfTechnologyInformaticsAndComputerAnalyticsLLCIoTICAMember_zvARqcfQsasc" title="Ownership interest"&gt;100&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="vertical-align: top; text-indent: -0.125in; padding-left: 0.125in; text-align: left"&gt;Analygence Limited (AL)&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: center"&gt;&lt;span id="xdx_90A_ecustom--CountryOfIncorporationOfSubsidiary_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnalygenceLimitedALMember_zpe4PNJPYa6k" title="Country"&gt;United Kingdom&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--OwnershipInterestOfSubsidiary_dp_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnalygenceLimitedALMember_zH8H1L4jF02j" title="Ownership interest"&gt;100&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</CIK0001720286:SummaryOfPrinciplesOfConsolidationTableTextBlock>
    <CIK0001720286:CountryOfIncorporationOfSubsidiary
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&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company&#x2019;s functional and reporting currency
is the United States dollar. The functional currency of AL is the British pound. On consolidation, the subsidiaries translate their assets
and liabilities to U.S. dollars using foreign exchange rates which prevailed at the balance sheet date and translate their revenues and
expenses using average exchange rates during the period. Gains and losses arising on settlement of foreign currency denominated transactions
are included in earnings, while differences arising from translation of balances are included in the other comprehensive income/loss.
No foreign currency translation or transactions gains or losses were recognized during the six months ended June 30, 2026, or 2025 due
to the absence of operations in the UK subsidiaries.&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
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&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying consolidated financial statements
(unaudited) are condensed and have been prepared in accordance with generally accepted accounting principles in the United States of America
(&#x201c;US GAAP&#x201d;) and the rules and regulations of the Securities and Exchange Commission (the &#x201c;SEC&#x201d;), including the
instructions to Form 10-Q and Regulation S-X. Certain information and note disclosures normally included in financial statements prepared
in accordance with US GAAP, have been condensed or omitted from these statements pursuant to such rules and regulations and, accordingly,
they do not include all the information and notes necessary for comprehensive financial statements and should be read in conjunction with
our audited consolidated financial statements included in our Annual Report on Form 10-K for the year ended December 31, 2025. The results
of operations for the six months ended June 30, 2026, are not necessarily indicative of the operating results for the full year ended
December 31, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In the opinion of management, all adjustments
(consisting of normal recurring items) necessary to present fairly the Company&#x2019;s financial position, results of operations, and
cash flows as of and for the six months ended June 30, 2026, and 2025, have been made.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;





</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2026-01-01to2026-06-30" id="Fact000397">&lt;p id="xdx_847_eus-gaap--UseOfEstimates_zWJlhHKH11Wf" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_862_z8JCFftbkI9h"&gt;Use of Estimates&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates made by management in the accompanying financial statements include, but are not limited to, the fair value of stock-based compensation and the deferred tax asset valuation allowance.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000399">&lt;p id="xdx_84C_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zhOe9meYGVh4" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_z8unnlhAd5c2"&gt;Cash and Cash Equivalents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;All highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The Company places its cash with high credit quality financial institutions. The Company&#x2019;s accounts at these institutions are insured by the Federal Deposit Insurance Corporation (&#x201c;FDIC&#x201d;) up to $&lt;span id="xdx_90E_eus-gaap--FederalDepositInsuranceCorporationPremiumExpense_c20260101__20260630_zcDIQaxp26sa" title="Federal deposit insurance corporation"&gt;250,000&lt;/span&gt;. As of June&#160;30, 2026 and December&#160;31, 2025, the Company did not reach bank balances exceeding the FDIC insurance limit.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:FederalDepositInsuranceCorporationPremiumExpense
      contextRef="From2026-01-01to2026-06-30"
      decimals="0"
      id="Fact000401"
      unitRef="USD">250000</us-gaap:FederalDepositInsuranceCorporationPremiumExpense>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2026-01-01to2026-06-30" id="Fact000403">&lt;p id="xdx_847_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zfKcmaOVUuB7" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86D_zTB4Oj7yniV2"&gt;Fair Value of Financial Instruments&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company follows ASC 820, &#x201c;Fair Value Measurements and Disclosures,&#x201d; for assets and liabilities measured at fair value on a recurring basis. ASC 820 establishes a common definition for fair value to be applied to existing US GAAP that require the use of fair value measurements establishes a framework for measuring fair value and expands disclosure about such fair value measurements.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Additionally, ASC 820 requires the use of valuation techniques that maximize the use of observable inputs and minimize the use of unobservable inputs. These inputs are prioritized below:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Level 1: Observable inputs such as quoted market prices in active markets for identical assets or liabilities&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Level 3: Unobservable inputs for which there is little or no market data, which require the use of the reporting entity&#x2019;s own assumptions.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 825-10-25 Fair Value Option expands opportunities to use fair value measurements in financial reporting and permits entities to choose to measure many financial instruments and certain other items at fair value. The Company did not elect the fair value options for any of its qualifying financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The carrying amounts reported in the balance sheet for the Company&#x2019;s current assets and liabilities approximate their estimated fair market value based on the short-term maturity of these instruments.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000405">&lt;p id="xdx_843_eus-gaap--RevenueRecognitionPolicyTextBlock_zcZIRlaDrH5j" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_zFkeB2AU3Ald"&gt;Revenue Recognition&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company plans to follow the guidance of ASC 606, &#x201c;Revenue from Contracts with Customers,&#x201d; and will recognize revenue from the sale of products and services in accordance with the following five criteria:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 1: Identify the contract(s) with customers&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 2: Identify the performance obligations in the contract&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 3: Determine the transaction price&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 4: Allocate the transaction price to performance obligations&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-left: 0.25in; margin-top: 0; margin-bottom: 0"&gt;Step 5: Recognize revenue when the entity satisfies a performance obligation&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company plans to recognize revenue as it transfers control of promised services to its customers. The amount of revenue recognized will reflect the consideration to which the Company expects to be entitled in exchange for these services.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000408">&lt;p id="xdx_84D_eus-gaap--IncomeTaxPolicyTextBlock_z0jR8hDwpfRi" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86A_z32kHoct2J2"&gt;Income Taxes&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Income taxes are accounted for under the asset and liability method as prescribed by ASC 740, &#x201c;Income Taxes.&#x201d; Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities, and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Deferred tax assets are reduced by a valuation allowance, when in the Company&#x2019;s opinion it is likely that some portion or the entire deferred tax asset will not be realized.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 740 related to the accounting for uncertainty in income taxes, the evaluation of a tax position is a two-step process. The first step is to determine whether it is more likely than not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigation based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold to determine the amount of benefit to be recognized in the financial statements. A tax position is measured at the largest amount of benefit that is greater than 50% likelihood of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which the threshold is no longer met. The accounting standard also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods, disclosures, and transition.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:IncomeTaxPolicyTextBlock>
    <us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy contextRef="From2026-01-01to2026-06-30" id="Fact000410">&lt;p id="xdx_842_eus-gaap--ShareBasedCompensationOptionAndIncentivePlansPolicy_zhVGV7XhDqok" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86C_z4ntcOyVM9qg"&gt;Stock-Based Compensation&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Stock-based compensation is accounted for based on the requirements of ASC 718, &#x201c;Compensation &#x2013; Stock Compensation,&#x201d; which requires recognition in the financial statements of the cost of employee, director, and non-employee services received in exchange for an award of equity instruments over the period the individual or entity is required to perform the services in exchange for the award (presumptively, the vesting period). The ASC also requires measurement of the cost of services received in exchange for an award based on the grant-date fair value of the award.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000412">&lt;p id="xdx_849_eus-gaap--EarningsPerSharePolicyTextBlock_zBrbJwf9XgDl" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_86A_zDxtIYSUHkS7"&gt;Net Loss per Share&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;ASC 260 &#x201c;Earnings Per Share,&#x201d; requires dual presentation of basic and diluted earnings per share (&#x201c;EPS&#x201d;) with a reconciliation of the numerator and denominator of the basic EPS computation to the numerator and denominator of the diluted EPS computation. Basic EPS excludes dilution. Diluted EPS reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that then shared in the earnings of the entity. Basic net loss per common share is computed by dividing net loss available to common shareholders by the weighted average number of shares of common shares outstanding during the period. Diluted net loss per common share is computed by dividing net loss by the weighted average number of shares of common stock, common stock equivalents and potentially dilutive securities outstanding during each period, unless the result is anti-dilutive.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Net loss per share for each class of common stock is as follows:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicByCommonClassTextBlock_z3jRJFsSqz68" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)"&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;&lt;span id="xdx_8B5_ziQZDEAhLZXi" style="display: none"&gt;Schedule
    of Net loss per share for each class of common stock&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
&lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;Six Months Ended&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;June&#160;30,&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;2026&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Net loss per share, basic and diluted&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 9%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20260101__20260630_zl8R9QJwgeJb" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20260101__20260630_zECCGZHta4Uf" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 9%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20250630_zbxIvQfmcah" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20250630_zXJn9lf8k1vc" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Net loss per common shares outstanding:&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Common stock&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--EarningsPerShareBasic_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrfpja0uX0o3" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsWkTecgYC0i" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--EarningsPerShareBasic_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zK6DrhRtuACa" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90A_eus-gaap--EarningsPerShareDiluted_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBMokmPtNwqb" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Weighted average shares outstanding:&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Common stock&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0cn3eDfuSEf" title="Basic weighted average ordinary shares outstanding"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znNmgY34h8H5" title="Diluted weighted average ordinary shares outstanding"&gt;25,219,985&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zH17auV4qAN7" title="Basic weighted average ordinary shares outstanding"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOl5Q2dKQTv2" title="Diluted weighted average ordinary shares outstanding"&gt;22,650,200&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zFxnEau5fp9l" style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;For the six months ended June&#160;30, 2026 and 2025, there were no potentially dilutive securities outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicByCommonClassTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000415">&lt;table cellpadding="0" cellspacing="0" id="xdx_890_eus-gaap--ScheduleOfEarningsPerShareBasicByCommonClassTextBlock_z3jRJFsSqz68" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)"&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;&lt;span id="xdx_8B5_ziQZDEAhLZXi" style="display: none"&gt;Schedule
    of Net loss per share for each class of common stock&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
&lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;Six Months Ended&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;June&#160;30,&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;2026&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman; text-align: center"&gt;&lt;b&gt;2025&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; padding-bottom: 0.5pt"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Net loss per share, basic and diluted&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 9%; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20260101__20260630_zl8R9QJwgeJb" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90C_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20260101__20260630_zECCGZHta4Uf" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 9%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--IncomeLossFromContinuingOperationsPerBasicShare_c20250101__20250630_zbxIvQfmcah" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90F_eus-gaap--IncomeLossFromContinuingOperationsPerDilutedShare_c20250101__20250630_zXJn9lf8k1vc" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; width: 1%; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Net loss per common shares outstanding:&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Common stock&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--EarningsPerShareBasic_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zrfpja0uX0o3" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90B_eus-gaap--EarningsPerShareDiluted_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zsWkTecgYC0i" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;$&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--EarningsPerShareBasic_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zK6DrhRtuACa" title="Basic earnings per ordinary share"&gt;&lt;span id="xdx_90A_eus-gaap--EarningsPerShareDiluted_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zBMokmPtNwqb" title="Diluted earnings per ordinary share"&gt;(0.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;)&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #CCEEFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Weighted average shares outstanding:&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;tr style="background-color: #FFFFFF; vertical-align: bottom"&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; vertical-align: top; padding-left: 0.125in; text-indent: -0.125in"&gt;Common stock&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z0cn3eDfuSEf" title="Basic weighted average ordinary shares outstanding"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znNmgY34h8H5" title="Diluted weighted average ordinary shares outstanding"&gt;25,219,985&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zH17auV4qAN7" title="Basic weighted average ordinary shares outstanding"&gt;&lt;span id="xdx_902_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_c20250101__20250630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zOl5Q2dKQTv2" title="Diluted weighted average ordinary shares outstanding"&gt;22,650,200&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman; text-align: left; white-space: nowrap"&gt;&#160;&lt;/td&gt; &lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfEarningsPerShareBasicByCommonClassTextBlock>
    <us-gaap:IncomeLossFromContinuingOperationsPerBasicShare
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    <us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare
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      id="Fact000419"
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    <us-gaap:IncomeLossFromContinuingOperationsPerBasicShare
      contextRef="From2025-01-012025-06-30"
      decimals="INF"
      id="Fact000421"
      unitRef="USDPShares">-0.00</us-gaap:IncomeLossFromContinuingOperationsPerBasicShare>
    <us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare
      contextRef="From2025-01-012025-06-30"
      decimals="INF"
      id="Fact000423"
      unitRef="USDPShares">-0.00</us-gaap:IncomeLossFromContinuingOperationsPerDilutedShare>
    <us-gaap:EarningsPerShareBasic
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      id="Fact000425"
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    <us-gaap:EarningsPerShareDiluted
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      id="Fact000427"
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    <us-gaap:EarningsPerShareBasic
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      decimals="INF"
      id="Fact000429"
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    <us-gaap:EarningsPerShareDiluted
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    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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      id="Fact000433"
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    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
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    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic
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      decimals="INF"
      id="Fact000437"
      unitRef="Shares">22650200</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="From2025-01-012025-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000439"
      unitRef="Shares">22650200</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <CIK0001720286:SoftwareCostsPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000441">&lt;p id="xdx_843_ecustom--SoftwareCostsPolicyTextBlock_zDCQ2lsQc84i" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_864_zRfyWvw4UhSi"&gt;Software Costs&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company accounts for software costs in
accordance with several accounting pronouncements, including ASC 730, &#x201c;Research and Development,&#x201d; ASC 350-40, &#x201c;Internal-Use
Software,&#x201d; ASC 985-20, &#x201c;Costs of Computer Software to be Sold, Leased, or Marketed&#x201d; and ASC 350-50, &#x201c;Website
Development Cost&lt;span style="font-style: normal; font-weight: normal"&gt;s.&#x201d;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Costs incurred during the period of planning and design, prior to the period determining technological feasibility, for all software developed for use internal and external, has been charged to operations in the period incurred as research and development costs. Additionally, costs incurred after determination of readiness for market have been expensed as research and development.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company will capitalize certain costs in the development of our proprietary software (computer software to be sold, leased or licensed) for the period after technological feasibility was determined and prior to our marketing and initial sales. Website development costs are capitalized under the same criteria as our marketed software, and purchased software is capitalized at cost and amortized over its useful life.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</CIK0001720286:SoftwareCostsPolicyTextBlock>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000443">&lt;p id="xdx_84E_eus-gaap--ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_zEKVT8EDmJii" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;&lt;span id="xdx_862_znu6Sr1NodK4"&gt;Impairment of Long-lived Assets&lt;/span&gt;&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Long-lived assets, such as fixed assets, software and identifiable intangibles, are reviewed for impairment whenever facts and circumstances indicate that the carrying value may not be recoverable. When required, impairment losses on assets to be held and used are recognized based on the fair value of the asset. The fair value is determined based on estimates of future cash flows, market value of similar assets, if available, or independent appraisals, if required. If the carrying amount of the long-lived asset is not recoverable from its undiscounted cash flows, an impairment loss is recognized for the difference between the carrying amount and fair value of the asset. When fair values are not available, the Company estimates fair value using the expected future cash flows discounted at a rate commensurate with the risk associated with the recovery of the assets. We did not recognize any impairment losses for any periods presented.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <CIK0001720286:RelatedPartyPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000445">&lt;p id="xdx_84B_ecustom--RelatedPartyPolicyTextBlock_zYayCXAV1JJl" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_865_zenLs44TwlDj"&gt;Related Parties&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company follows ASC 850, &#x201c;Related Party Disclosures,&#x201d; for the identification of related parties and disclosure of related party transactions (see Note 3).&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</CIK0001720286:RelatedPartyPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000447">&lt;p id="xdx_840_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zgAZAXctE2E8" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;span id="xdx_867_zjOcBBTuZVng"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The Company has reviewed and implemented all new accounting pronouncements that are in effect and that may impact its financial statements and does not believe that there are any other new pronouncements that have been issued that might have a material impact on its financial position or results of operations.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;





</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000450">&lt;p id="xdx_806_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zOX3PLv19U23" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTE 2 &#x2013; &lt;span id="xdx_82B_zSHpNnttTTyb"&gt;GOING CONCERN CONSIDERATIONS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;The accompanying consolidated financial
statements are prepared assuming the Company will continue as a going concern. As of June 30, 2026, the Company had an accumulated
deficit of $&lt;span id="xdx_908_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20260630_zbg8iAxYzS6k" title="Accumulated deficit"&gt;1,062,876&lt;/span&gt;
and a working capital deficiency of $&lt;span id="xdx_90A_ecustom--WorkingCapitalDeficiency_iI_c20260630_z2p1qLtoEir" title="Working capital deficiency"&gt;72,440&lt;/span&gt;.
For the six months ended June 30, 2026, the Company had a net loss of $&lt;span id="xdx_90E_eus-gaap--NetIncomeLoss_iN_di_c20260101__20260630_zCHqqzVzCSDg" title="Net income loss"&gt;6,067&lt;/span&gt;
and cash provided by operating activities of $&lt;span id="xdx_901_eus-gaap--NetCashProvidedByUsedInOperatingActivities_c20260101__20260630_zQ4ogizuIpUf" title="Cash used by operating activities"&gt;509,010&lt;/span&gt;.
This was due to Stock Based Compensation and an increase in liabilities. These matters raise substantial doubt about the
Company&#x2019;s ability to continue as a going concern for a period of twelve months from the issue date of these financial
statements. The ability of the Company to continue as a going concern is dependent upon initiating sales and obtaining additional
capital and financing. The Company plans on securing loans from traditional and non-traditional lenders, private market raises,
convertible debts and last through its planned Initial Public Offering (IPO) or DESPAC event. The Company&#x2019;s IPO registration
statement was rendered effective on 12/22/21 by the SEC. There is currently no public market for our common stock. While the Company
believes in the viability of its strategy to initiate sales volume and in its ability to raise additional funds, there can be no
assurances to that effect. The consolidated financial statements do not include adjustments to reflect the possible effects on the
recoverability and classification of assets or the amounts and classification of liabilities that may result from the outcome of
this uncertainty.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2026-06-30"
      decimals="0"
      id="Fact000452"
      unitRef="USD">-1062876</us-gaap:RetainedEarningsAccumulatedDeficit>
    <CIK0001720286:WorkingCapitalDeficiency
      contextRef="AsOf2026-06-30"
      decimals="0"
      id="Fact000454"
      unitRef="USD">72440</CIK0001720286:WorkingCapitalDeficiency>
    <us-gaap:NetIncomeLoss
      contextRef="From2026-01-01to2026-06-30"
      decimals="0"
      id="Fact000456"
      unitRef="USD">-6067</us-gaap:NetIncomeLoss>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2026-01-01to2026-06-30"
      decimals="0"
      id="Fact000458"
      unitRef="USD">509010</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000460">&lt;p id="xdx_805_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zOb3tVPGdCA7" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTE 3 &#x2013; &lt;span id="xdx_82D_z3fkzHzKbaui"&gt;RELATED PARTY TRANSACTIONS&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;During the six months ended June 30, 2026 and 2025, the Company received advances from its CEO totaling $&lt;span id="xdx_908_eus-gaap--ProceedsFromRelatedPartyDebt_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zIz1W5QCGTjj" title="Proceeds from related party"&gt;131&lt;/span&gt; and $&lt;span id="xdx_90B_eus-gaap--ProceedsFromRelatedPartyDebt_c20250101__20250630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zoHCf8Ez7BF2" title="Proceeds from related party"&gt;16&lt;/span&gt;, respectively and made no repayments. Amounts owed to the CEO at June 30, 2026 and December 31, 2025 totaled $&lt;span id="xdx_90C_ecustom--AmountDueToRelatedPartiesCurrent_iI_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zNFH2F3aD5Gk" title="Amounts owed to related party"&gt;2,699&lt;/span&gt; and $&lt;span id="xdx_908_ecustom--AmountDueToRelatedPartiesCurrent_iI_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--CEOMember_zOmqOruMxz6c" title="Amounts owed to related party"&gt;1,881&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2026-01-012026-06-30_custom_CEOMember"
      decimals="0"
      id="Fact000462"
      unitRef="USD">131</us-gaap:ProceedsFromRelatedPartyDebt>
    <us-gaap:ProceedsFromRelatedPartyDebt
      contextRef="From2025-01-012025-06-30_custom_CEOMember"
      decimals="0"
      id="Fact000464"
      unitRef="USD">16</us-gaap:ProceedsFromRelatedPartyDebt>
    <CIK0001720286:AmountDueToRelatedPartiesCurrent
      contextRef="AsOf2026-06-30_custom_CEOMember"
      decimals="0"
      id="Fact000466"
      unitRef="USD">2699</CIK0001720286:AmountDueToRelatedPartiesCurrent>
    <CIK0001720286:AmountDueToRelatedPartiesCurrent
      contextRef="AsOf2025-12-31_custom_CEOMember"
      decimals="0"
      id="Fact000468"
      unitRef="USD">1881</CIK0001720286:AmountDueToRelatedPartiesCurrent>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000470">&lt;p id="xdx_805_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zq6ozTUgIqUb" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTE 4 &#x2013; &lt;span id="xdx_827_zppUy47F1h3a"&gt;EQUITY&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Prior to September&#160;2024 the Company has authorized &lt;span id="xdx_908_eus-gaap--CommonStockSharesAuthorized_iI_c20240831__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zMHwlVC6Zsj3" title="Common stock, shares authorized"&gt;100,000,000&lt;/span&gt; shares of common stock, par value of $&lt;span id="xdx_908_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20240831__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_z9MiCzdvBNYd" title="Common stock, par value"&gt;0.001&lt;/span&gt; per share, with &lt;span id="xdx_90B_ecustom--CommonStockShareDesignated_iI_c20240831__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zBX9zOMoPX85" title="Common stock, shares designated"&gt;81,200,000&lt;/span&gt; shares of common stock -class A designated and &lt;span id="xdx_902_ecustom--CommonStockShareDesignated_iI_c20240831__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassBMember_zi480HJVsTEk" title="Common stock, shares designated"&gt;18,800,000&lt;/span&gt; shares of common stock -class B designated. Each holder of common stock-class A and common stock-class B is entitled to one vote and three votes, respectively, for each such share outstanding in the holder&#x2019;s name.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;In September&#160;2024 the Company&#x2019;s Board of Directors resolved to convert all of its issued and outstanding Common Stock B shares of &lt;span id="xdx_90C_eus-gaap--TemporaryEquitySharesIssued_iI_c20240831_zKmFrelxAk19" title="Temporary equity, shares issued"&gt;&lt;span id="xdx_905_eus-gaap--TemporaryEquitySharesOutstanding_iI_c20240831_zuGWWSlg1LFc" title="Temporary equity, shares outstanding"&gt;18,800,000&lt;/span&gt;&lt;/span&gt; to Common Stock A shares. The shares were converted on a one-for-one basis. Common Stock B shares and Common Stock A shares had the same par value of $&lt;span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20240831__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoardOfDirectorsMember_zfm4Qqk6OP17" title="Common stock, par value"&gt;0.001&lt;/span&gt; per share. All Common Stock A shares are entitled to one vote for each share outstanding in the holder&#x2019;s name.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;&lt;i&gt;Common Stock &#x2013; Class A&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;As of June 30, 2026 and December 31, 2025, the Company had &lt;span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zHFjWHcllb83" title="Common stock, shares issued"&gt;&lt;span id="xdx_904_eus-gaap--CommonStockSharesOutstanding_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zlHJKJrK1Ed9" title="Common stock, shares outstanding"&gt;&lt;span id="xdx_907_eus-gaap--CommonStockSharesIssued_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zv2AFeIMBnV7" title="Common stock, shares issued"&gt;&lt;span id="xdx_905_eus-gaap--CommonStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zZsnUAffl0t3" title="Common stock, shares outstanding"&gt;25,219,895&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt; shares of common stock-class A issued and outstanding.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;During the six months ended June&#160;30, 2026, the Company did &lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_do_c20260101__20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BoardOfDirectorsMember__us-gaap--StatementClassOfStockAxis__us-gaap--CommonClassAMember_zuTeyJMr4Lxh" title="Common stock shares issued for services, shares"&gt;no&lt;/span&gt;t issue and shares of class A common stock.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:CommonStockSharesAuthorized
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      decimals="INF"
      id="Fact000472"
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    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2024-08-31_us-gaap_CommonClassAMember"
      decimals="INF"
      id="Fact000474"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <CIK0001720286:CommonStockShareDesignated
      contextRef="AsOf2024-08-31_us-gaap_CommonClassAMember"
      decimals="INF"
      id="Fact000476"
      unitRef="Shares">81200000</CIK0001720286:CommonStockShareDesignated>
    <CIK0001720286:CommonStockShareDesignated
      contextRef="AsOf2024-08-31_us-gaap_CommonClassBMember"
      decimals="INF"
      id="Fact000478"
      unitRef="Shares">18800000</CIK0001720286:CommonStockShareDesignated>
    <us-gaap:TemporaryEquitySharesIssued
      contextRef="AsOf2024-08-31"
      decimals="INF"
      id="Fact000480"
      unitRef="Shares">18800000</us-gaap:TemporaryEquitySharesIssued>
    <us-gaap:TemporaryEquitySharesOutstanding
      contextRef="AsOf2024-08-31"
      decimals="INF"
      id="Fact000482"
      unitRef="Shares">18800000</us-gaap:TemporaryEquitySharesOutstanding>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2024-08-31_custom_BoardOfDirectorsMember"
      decimals="INF"
      id="Fact000484"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2026-06-30_us-gaap_CommonClassAMember"
      decimals="INF"
      id="Fact000486"
      unitRef="Shares">25219895</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2026-06-30_us-gaap_CommonClassAMember"
      decimals="INF"
      id="Fact000488"
      unitRef="Shares">25219895</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2025-12-31_us-gaap_CommonClassAMember"
      decimals="INF"
      id="Fact000490"
      unitRef="Shares">25219895</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2025-12-31_us-gaap_CommonClassAMember"
      decimals="INF"
      id="Fact000492"
      unitRef="Shares">25219895</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2026-01-012026-06-30_custom_BoardOfDirectorsMember_us-gaap_CommonClassAMember"
      decimals="INF"
      id="Fact000494"
      unitRef="Shares">0</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <CIK0001720286:IntellectualPropertyDisclosureTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000496">&lt;p id="xdx_806_ecustom--IntellectualPropertyDisclosureTextBlock_zQcGZcfLPnyj" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTE 5 &#x2013; &lt;span id="xdx_826_zzdFfHEJPWMi"&gt;INTELLECTUAL PROPERTY&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;During the three months ended March&#160;31, 2023, the Company acquired software from a third-party in exchange for&#160;&lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20230101__20230630_z92b4IdaUq" title="Shares issued for acquisition, shares"&gt;12,000&lt;/span&gt;&#160;shares of common stock valued at $&lt;span id="xdx_90C_eus-gaap--SharePrice_iI_c20230630_zZeQzZlxRoP5" title="Share price"&gt;2.00&lt;/span&gt;&#160;per share for total software cost of $&lt;span id="xdx_900_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20230101__20230630_zbHtIPbIrwbe" title="Shares issued for acquisition, amount"&gt;24,000&lt;/span&gt;. The Company intends to upgrade and commercialize the software, and estimates the useful life of the software to be&#160;&lt;span id="xdx_90C_eus-gaap--AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife_dtY_c20230101__20230630_zHCS6IBspHCf" title="Estimated useful life"&gt;7&lt;/span&gt;&#160;years, over which it will amortize it ratably once the software is put in use. No amortization or impairment has been recorded on the software through June&#160;30, 2026.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;





</CIK0001720286:IntellectualPropertyDisclosureTextBlock>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2023-01-012023-06-30"
      decimals="INF"
      id="Fact000498"
      unitRef="Shares">12000</us-gaap:StockIssuedDuringPeriodSharesAcquisitions>
    <us-gaap:SharePrice
      contextRef="AsOf2023-06-30"
      decimals="INF"
      id="Fact000500"
      unitRef="USDPShares">2.00</us-gaap:SharePrice>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2023-01-012023-06-30"
      decimals="0"
      id="Fact000502"
      unitRef="USD">24000</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife contextRef="From2023-01-012023-06-30" id="Fact000504">P7Y</us-gaap:AcquiredFiniteLivedIntangibleAssetsWeightedAverageUsefulLife>
    <CIK0001720286:ElectionTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000507">&lt;p id="xdx_80F_ecustom--ElectionTextBlock_z3Uel7shDHo3" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTE 6 &#x2013; &lt;span id="xdx_825_zGQjInZXPlcf"&gt;83(i) ELECTION&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Sec. 83(i) provides an election that allows a qualified employee to defer the inclusion of income from the exercise of an RSU or option of the qualified stock to the point of vesting. The company will recognize the amount of compensation upon the vesting date. The company will deduct the salary compensation upon the vesting date. Until the point of vesting, the company is reporting the deferred salary of: $&lt;span id="xdx_904_eus-gaap--DeferredCompensationPlanAssets_iI_c20260630_zO2Gdvb1VL5" title="Deferred Compensation"&gt;1,529,317&lt;/span&gt; upon the balance sheet.&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman; margin: 0"&gt;&#160;&lt;/p&gt;

</CIK0001720286:ElectionTextBlock>
    <us-gaap:DeferredCompensationPlanAssets
      contextRef="AsOf2026-06-30"
      decimals="0"
      id="Fact000509"
      unitRef="USD">1529317</us-gaap:DeferredCompensationPlanAssets>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2026-01-01to2026-06-30" id="Fact000511">&lt;p id="xdx_808_eus-gaap--SubsequentEventsTextBlock_zhnXqRhJZo01" style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;&lt;b&gt;NOTE 7 &#x2013; &lt;span id="xdx_82C_z4Yi8VTBste1"&gt;Subsequent Event &#x2013; Equity Commitment for ESG Initiatives&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;Subsequent to the quarter ended March&#160;31, 2026, the Company&#x2019;s Board of Directors approved a plan to issue up to an aggregate of &lt;span id="xdx_90F_ecustom--AggregateShares_c20260101__20260630_z30ebErPLZYg" title="Aggregate shares"&gt;125,000&lt;/span&gt; shares of common stock, to be allocated over a five year period at the rate of &lt;span id="xdx_900_ecustom--AggregateShares_c20260101__20260630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zQqlSsf8QPI1" title="Aggregate shares"&gt;25,000&lt;/span&gt; shares per year, in support of initiatives aligned with the Company&#x2019;s environmental, social and governance (ESG) objectives. The shares are intended to fund and support programs focused on advancing science, technology, promoting arts initiatives at children&#x2019;s museums, and supporting environmental and biodiversity efforts&lt;b&gt;.&lt;/b&gt;&lt;/p&gt;

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&lt;p style="font: 10pt Times New Roman; text-align: justify; margin-top: 0; margin-bottom: 0"&gt;As of the date of this filing, no shares have been issued pursuant to this plan. The timing and issuance of shares will be subject to further Board authorization and applicable regulatory and contractual considerations.&lt;/p&gt;

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