0001109262 2026-01-01 2026-06-30 0001109262 2026-08-14 0001109262 2026-06-30 0001109262 2025-12-31 0001109262 us-gaap:SeriesBPreferredStockMember 2026-06-30 0001109262 us-gaap:SeriesBPreferredStockMember 2025-12-31 0001109262 2026-04-01 2026-06-30 0001109262 2025-04-01 2025-06-30 0001109262 2025-01-01 2025-06-30 0001109262 AGGI:PreferredStockSeriesBMember 2024-12-31 0001109262 us-gaap:CommonStockMember 2024-12-31 0001109262 us-gaap:AdditionalPaidInCapitalMember 2024-12-31 0001109262 us-gaap:RetainedEarningsMember 2024-12-31 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-12-31 0001109262 2024-12-31 0001109262 AGGI:PreferredStockSeriesBMember 2025-03-31 0001109262 us-gaap:CommonStockMember 2025-03-31 0001109262 us-gaap:AdditionalPaidInCapitalMember 2025-03-31 0001109262 us-gaap:RetainedEarningsMember 2025-03-31 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-03-31 0001109262 2025-03-31 0001109262 AGGI:PreferredStockSeriesBMember 2025-12-31 0001109262 us-gaap:CommonStockMember 2025-12-31 0001109262 us-gaap:AdditionalPaidInCapitalMember 2025-12-31 0001109262 us-gaap:RetainedEarningsMember 2025-12-31 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-12-31 0001109262 AGGI:PreferredStockSeriesBMember 2026-03-31 0001109262 us-gaap:CommonStockMember 2026-03-31 0001109262 us-gaap:AdditionalPaidInCapitalMember 2026-03-31 0001109262 us-gaap:RetainedEarningsMember 2026-03-31 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-03-31 0001109262 2026-03-31 0001109262 AGGI:PreferredStockSeriesBMember 2025-01-01 2025-03-31 0001109262 us-gaap:CommonStockMember 2025-01-01 2025-03-31 0001109262 us-gaap:AdditionalPaidInCapitalMember 2025-01-01 2025-03-31 0001109262 us-gaap:RetainedEarningsMember 2025-01-01 2025-03-31 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-01-01 2025-03-31 0001109262 2025-01-01 2025-03-31 0001109262 AGGI:PreferredStockSeriesBMember 2025-04-01 2025-06-30 0001109262 us-gaap:CommonStockMember 2025-04-01 2025-06-30 0001109262 us-gaap:AdditionalPaidInCapitalMember 2025-04-01 2025-06-30 0001109262 us-gaap:RetainedEarningsMember 2025-04-01 2025-06-30 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-04-01 2025-06-30 0001109262 AGGI:PreferredStockSeriesBMember 2026-01-01 2026-03-31 0001109262 us-gaap:CommonStockMember 2026-01-01 2026-03-31 0001109262 us-gaap:AdditionalPaidInCapitalMember 2026-01-01 2026-03-31 0001109262 us-gaap:RetainedEarningsMember 2026-01-01 2026-03-31 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-01-01 2026-03-31 0001109262 2026-01-01 2026-03-31 0001109262 AGGI:PreferredStockSeriesBMember 2026-04-01 2026-06-30 0001109262 us-gaap:CommonStockMember 2026-04-01 2026-06-30 0001109262 us-gaap:AdditionalPaidInCapitalMember 2026-04-01 2026-06-30 0001109262 us-gaap:RetainedEarningsMember 2026-04-01 2026-06-30 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-04-01 2026-06-30 0001109262 AGGI:PreferredStockSeriesBMember 2025-06-30 0001109262 us-gaap:CommonStockMember 2025-06-30 0001109262 us-gaap:AdditionalPaidInCapitalMember 2025-06-30 0001109262 us-gaap:RetainedEarningsMember 2025-06-30 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-06-30 0001109262 2025-06-30 0001109262 AGGI:PreferredStockSeriesBMember 2026-06-30 0001109262 us-gaap:CommonStockMember 2026-06-30 0001109262 us-gaap:AdditionalPaidInCapitalMember 2026-06-30 0001109262 us-gaap:RetainedEarningsMember 2026-06-30 0001109262 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-06-30 0001109262 AGGI:BILIIncMember us-gaap:SeriesBPreferredStockMember 2024-10-16 0001109262 AGGI:BILIIncMember us-gaap:SeriesBPreferredStockMember 2024-10-15 2024-10-16 0001109262 us-gaap:SeriesBPreferredStockMember 2025-01-01 2025-06-30 0001109262 us-gaap:SeriesBPreferredStockMember 2025-06-30 0001109262 us-gaap:CommonStockMember AGGI:SharesConvertedFromSeriesBPreferredtoCommonStockMember 2025-01-01 2025-06-30 0001109262 us-gaap:SoftwareDevelopmentMember 2026-06-30 0001109262 us-gaap:FairValueInputsLevel1Member us-gaap:FairValueMeasurementsRecurringMember us-gaap:MoneyMarketFundsMember 2026-06-30 0001109262 us-gaap:FairValueInputsLevel2Member us-gaap:FairValueMeasurementsRecurringMember us-gaap:MoneyMarketFundsMember 2026-06-30 0001109262 us-gaap:FairValueInputsLevel3Member us-gaap:FairValueMeasurementsRecurringMember us-gaap:MoneyMarketFundsMember 2026-06-30 0001109262 us-gaap:FairValueInputsLevel1Member us-gaap:FairValueMeasurementsRecurringMember us-gaap:MoneyMarketFundsMember 2025-12-31 0001109262 us-gaap:FairValueInputsLevel2Member us-gaap:FairValueMeasurementsRecurringMember us-gaap:MoneyMarketFundsMember 2025-12-31 0001109262 us-gaap:FairValueInputsLevel3Member us-gaap:FairValueMeasurementsRecurringMember us-gaap:MoneyMarketFundsMember 2025-12-31 0001109262 AGGI:AccruedInterestOnRelatedPartyLoanMember 2026-06-30 0001109262 AGGI:AccruedInterestOnRelatedPartyLoanMember 2025-12-31 0001109262 us-gaap:AccountsPayableMember 2026-06-30 0001109262 us-gaap:AccountsPayableMember 2025-12-31 0001109262 AGGI:ShareholderLoanMember 2026-06-30 0001109262 AGGI:ShareholderLoanMember 2025-12-31 0001109262 AGGI:AdvancesForFutureIssuanceOfSharesMember 2026-06-30 0001109262 AGGI:AdvancesForFutureIssuanceOfSharesMember 2025-12-31 0001109262 AGGI:AdvancesForOperatingExpensesMember 2026-06-30 0001109262 AGGI:AdvancesForOperatingExpensesMember 2025-12-31 0001109262 AGGI:AdvancesForOperatingExpensesMember AGGI:ShareholdersOfficersAndDirectorsOfBiliMember 2026-06-30 0001109262 AGGI:AdvancesForOperatingExpensesMember AGGI:ShareholdersOfficersAndDirectorsOfBiliMember 2025-12-31 0001109262 AGGI:ShareholderLoanMember AGGI:ShareholderOfBiliMember 2026-06-30 0001109262 AGGI:ShareholderLoanMember AGGI:ShareholderOfBiliMember 2025-12-31 0001109262 AGGI:AlliedEnergyIncMember 2026-03-02 0001109262 2026-03-01 2026-03-02 0001109262 us-gaap:CommonStockMember 2024-01-01 2024-12-31 0001109262 AGGI:SeriesBPreferredStockIntoCommonStockMember us-gaap:SeriesBPreferredStockMember 2025-01-01 2025-12-31 0001109262 AGGI:PreSplitMember us-gaap:SeriesBPreferredStockMember 2025-12-31 0001109262 AGGI:SeriesBPreferredStockIntoCommonStockMember us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001109262 AGGI:PreSplitMember AGGI:SeriesBPreferredStockIntoCommonStockMember us-gaap:CommonStockMember 2025-01-01 2025-12-31 0001109262 us-gaap:PreferredStockMember 2026-06-30 0001109262 AGGI:BILIIncMember us-gaap:SeriesBPreferredStockMember 2024-10-15 2024-10-16 0001109262 us-gaap:GeographicDistributionDomesticMember 2026-01-01 2026-06-30 0001109262 us-gaap:GeographicDistributionDomesticMember 2025-01-01 2025-06-30 0001109262 us-gaap:GeographicDistributionForeignMember 2026-01-01 2026-06-30 0001109262 us-gaap:GeographicDistributionForeignMember 2025-01-01 2025-06-30 0001109262 country:CA 2026-01-01 2026-06-30 0001109262 country:CA 2025-01-01 2025-12-31 0001109262 country:CA 2026-06-30 0001109262 us-gaap:ForeignCountryMember 2026-01-01 2026-06-30 0001109262 us-gaap:ForeignCountryMember 2025-01-01 2025-06-30 0001109262 us-gaap:DomesticCountryMember 2026-01-01 2026-06-30 0001109262 us-gaap:DomesticCountryMember 2025-01-01 2025-06-30 0001109262 AGGI:ReportableSegmentMember 2026-01-01 2026-06-30 0001109262 AGGI:ReportableSegmentMember 2025-01-01 2025-06-30 0001109262 AGGI:ReportableSegmentMember 2026-06-30 0001109262 AGGI:ReportableSegmentMember 2025-12-31 iso4217:USD shares iso4217:USD shares pure AGGI:Integer false --12-31 2026 Q2 0001109262

10-Q true 2026-06-30 false 000-30053 BILI Social International, Inc. FL 22-3084979 625 Broad Street 2nd Floor Suite 240 Newark NJ 07102 888 458-2454 Yes Yes Non-accelerated Filer true true false false 40388706

147678

298503

1450751

1175341

7613 0

1606042

1473844

91287

108079

91287

108079

1697329

1581923

185116

54991

1193 0

43752

43838 352984

118709

54881

392608

462856

392608

462856

0.001

118000000

0.001

40000000000

40388706

40389

3485239

-2186969

-2405184

-33938

-1377

1304721

1119067

1697329

1581923

730686

227208

1268205

230028

114018

54213

245604

79036

616668

172995

1022601

150992

434369

138738

738227

294383

434369

138738

738227

294383

182299

34257

284374

-143391

743

-953

711

453

198

191

198

743

-755

902

651

183042

33502

285276

-142740

15481

67061

167561

33502

218215

-142740

40388706

40378706

40388706

35711912

0.0042

0.0008

0.0054

-0.0040

167561

33502

218215

-142740

-17943

-6768

-32561

-8935

149618

26734

185654

-151675

117318448

117318

5193304

5193

3403117

-3464472

-23905

37251

117318448

-117318

35195402

35196

82122

-176242

-2167

40388706

40389

3485239

-3640714

-26072

-141158

33502

-6768

40388706

40389

3485239

-3607212

-32840

-114424

40388706

40389

3485239

-2405184

-1377

1119067

50654

-14618

40388706

40389

3485239

-2354530

-15995

1155103

167561

-17943

40388706

40389

3485239

-2186969

-33938

1304721

218215

-142740

13447

13058

307050

127622

7613

-0

-2088

125669

21316

1230

-16109

66174

45098 0

155170

-249988

-301307

258435

-301307

258435

-146137

8447

-4688

-8935

298503

291385

147678

290897

5097

0 17597767

NOTE 1 – ORGANIZATION AND BUSINESS BILI Social International, Inc. (“BSCL or the “Company”) was incorporated under the laws of the State of Colorado in March 1998. Previously Technol Fuel Conditioners, Inc., the Company domesticated from Colorado to Florida in July 2006. On July 31, 2006, the Company changed its name to Allied Energy Group, Inc., and on December 21, 2007, the Company changed its name to Allied Energy, Inc. Effective June 5, 2026, the name of the Company was changed to Billi Social International, Inc. BILI Inc. (“BILI”) was incorporated under the Canada Business Corporations Act on November 22, 2021. On October 16, 2024, the Company entered into an Equity Exchange Agreement (the “Agreement”) with Metamexx Corp (“Metamexx”), a wholly owned subsidiary of BSCL, BILI, and the shareholders of BILI (the “BILI Shareholders”). Pursuant to the Agreement, the Company, through Metamexx, acquired up to <span id="xdx_90B_eus-gaap--BusinessAcquisitionPercentageOfVotingInterestsAcquired_iI_dp_c20241016__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--BusinessAcquisitionAxis__custom--BILIIncMember_zErI7LioQYU8" title="Business acquisition, percentage">100% of the issued and outstanding shares of BILI in exchange for newly issued shares of the Company’s Series B Preferred Stock, par value $<span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20241016__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--BusinessAcquisitionAxis__custom--BILIIncMember_zBjQrbhzKLl7" title="Preferred stock, par value">0.001 per share (“Series B Preferred Stock”). The Company issued an aggregate of <span id="xdx_900_eus-gaap--BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_c20241015__20241016__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--BusinessAcquisitionAxis__custom--BILIIncMember_zjn7Oa52BPKl" title="Shares issued">117,318,448 shares of Series B Preferred Stock to the BILI Shareholders as consideration. The transaction was accounted for as a reverse acquisition under Accounting Standards Codification (“ASC”) 805, Business Combinations. For accounting purposes, BILI is considered the accounting acquirer and BSCL is considered the accounting acquiree. Accordingly, the historical financial statements of BILI are treated as the historical financial statements of the Company. As a result of the reverse acquisition, the transaction has been accounted for as a recapitalization of BILI. The equity structure for all periods presented prior to the reverse acquisition has been retroactively restated to reflect the legal capital structure of the Company, including the issuance of Series B Preferred Stock to the BILI Shareholders. The par value of the outstanding shares and additional paid-in capital were also adjusted to reflect the recapitalization. All references to share and per share amounts in the accompanying consolidated financial statements and notes have been restated on this basis. For the year ended 2025, all <span id="xdx_90C_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zS7e7nnJ8tzl" title="Series B Preferred shares converted to common stock">117,318,448 shares of the Company’s Series B Preferred Stock were converted into common stock at a rate of 150 shares of common stock for each share of Series B Preferred Stock, resulting in the issuance of approximately <span id="xdx_902_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20250630__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--TransactionTypeAxis__custom--SharesConvertedFromSeriesBPreferredtoCommonStockMember_zbA5cI23VRgh" title="Series B Preferred shares converted to common stock">35,195,402 (post-reverse split) shares of common stock. Following the transaction, the Company operates its business through BILI, its wholly owned subsidiary, which provides an AI-powered social commerce platform that facilitates connections between social media influencers and brands. The platform enables influencers to share and sell products they endorse while providing brands access to a broad network of influencers. The Company generates revenue primarily through two streams: (i) transaction fees on product sales through its BILI Base™ platform and (ii) fixed and premium service fees for managed influencer campaigns under BILI Boost™, BILI Boost™ AI-Enabled and BILI Boost+™.

0.001

117318448

150

35195402

NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The Company’s consolidated financial statements are prepared and presented in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). In the opinion of management, the unaudited interim condensed financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the interim periods presented. However, the results of operations included in such financial statements may not necessary be indicative of annual results. The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted. These unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 filed with the Securities and Exchange Commission (“SEC”). Principles of consolidation The Company’s consolidated financial statements include the financial statements of the Company, its subsidiaries. All inter-company transactions and balances among the Company, its subsidiaries have been eliminated upon consolidation. Going Concern In prior years, the Company had recurring losses from operations, an accumulated deficit, and negative working capital, which raised substantial doubt about its ability to continue as a going concern. During the six months ended June 30, 2026, the Company generated net income of $218,215 and improved its financial position. As of June 30, 2026, the Company had an accumulated deficit of $2,186,969 and positive working capital of $1,213,434. Based on these improvements in operating results and financial condition, management has concluded that substantial doubt about the Company’s ability to continue as a going concern has been alleviated. Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company continually evaluates these estimates and assumptions based on the most recently available information, historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. Significant accounting estimates reflected in the Company’s consolidated financial statements include but are not limited to estimates and judgments applied in determination of allowance for doubtful receivables arising from current expected credit losses. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates. Foreign currency translation and transactions The Company’s reporting currency is U.S. dollars (“US$”). The Company’s operations are principally conducted through subsidiaries located in Canada, where the Canadian dollar (“CAD”) is the functional currency. Transactions denominated in foreign currencies are remeasured into the functional currency at the exchange rates prevailing at the transaction dates. Monetary assets and liabilities denominated in foreign currencies are remeasured at the exchange rates prevailing at the balance sheet date. Non-monetary items measured at historical cost are remeasured using the exchange rates at the dates of the initial transactions. Resulting exchange gains and losses from remeasurement are recognized in net income. For entities whose functional currency is not the U.S. dollar, the financial statements are translated into U.S. dollars for reporting purposes. Assets and liabilities are translated at exchange rates in effect at the balance sheet date, revenues and expenses are translated at average exchange rates prevailing during the reporting period, and shareholders’ equity is translated at historical exchange rates. Translation adjustments resulting from this process are reported as a component of other comprehensive income (loss) and accumulated in shareholders’ equity under accumulated other comprehensive income (loss). Cash and cash equivalents Cash and cash equivalents include cash on hand, deposits with banks, and highly liquid investments with original maturities of three months or less at the time of purchase. Cash equivalents also include investments in money market mutual funds held which are available for withdrawal on demand without fees or restrictions. Cash and cash equivalents consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfCashAndCashEquivalentsTableTextBlock_zQyLKb6pFI8h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Cash and cash equivalents)"> <tr style="vertical-align: bottom"> <td>Schedule of cash and cash equivalents</td><td> </td> <td colspan="2" id="xdx_49D_20260630_zRJUDIMYkTWa" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_495_20251231_zraisyakAFj9" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--CashAndDueFromBanks_iI_maCCEASz4PY_z1Jismt4RbI9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Cash at banks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">81,739</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">262,039</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ShortTermInvestments_iI_maCCEASz4PY_zaPuNAcH65e" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Money market mutual funds</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,939</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,464</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_mtCCEASz4PY_z9QHTeySbC5d" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">147,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">298,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Accounts receivable, net The Company records accounts receivable at net realizable value, consisting of the carrying amount less an allowance for credit losses. An estimate for the allowance for credit losses is discussed below in “Credit Losses on Financial Instruments.” Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote, which is generally when accounts are more than one year past due. As of June 30, 2026 and December 31, 2025, no allowance for estimated credit losses are recorded. Intangible assets The Company’s capitalized assets consist primarily of application development costs related to its internal-use software platform. Intangible assets are carried at cost, net of accumulated amortization. Costs incurred during the preliminary project and post-implementation stages are expensed as incurred, while costs incurred during the application development stage are capitalized in accordance with ASC 350-40, Internal-Use Software. Expenditures that enhance the functionality or extend the useful life of the intangible asset are capitalized. When intangible assets are retired or otherwise disposed of, the related gain or loss is included in operating income. Intangible assets with finite useful lives are amortized on a straight-line basis over their estimated useful lives. The Company reviews intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability is assessed by comparing the carrying amount of the asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount exceeds the estimated undiscounted cash flows, an impairment loss is recognized in an amount equal to the excess of the carrying amount over fair value. Intangible assets are amortized on a straight-line basis over the following periods: <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zXmqu6yoQ6bf" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Intangible assets)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible assets</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> </tr> <tr style="vertical-align: bottom"> <td style="width: 70%; text-align: justify">Software</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 29%; text-align: justify"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zpPgJ15pk4ya" title="Finite-lived intangible asset, useful life">5 years</td> </tr> </table> Current Expected Credit Losses on Financial Instruments The Company uses the Current Expected Credit Losses (CECL) model to estimate credit losses on financial assets measured at amortized cost, as well as certain off-balance sheet credit exposures. When similar risk characteristics exist, the Company assesses collectability and measure expected credit losses on a collective basis for a pool of assets, whereas if similar risk characteristics do not exist, the Company assesses collectability and measures expected credit losses on an individual asset basis. Under the CECL model, the estimation of credit losses involves significant judgment and estimation uncertainty. Management exercises its judgment based on historical loss experience, the age of the accounts receivable, current economic conditions, and reasonable and supportable forecasts that may affect the customer’s ability to pay. Changes in these factors could have a material impact on the estimated credit losses. Fair value of financial instruments The Company measures fair value in accordance with ASC 820, Fair Value Measurement. 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, and establishes a three-level hierarchy for inputs used in measuring fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">Level 1 – Quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, net, other receivables, due from related party, accounts payable, other payables and accrued expenses and due to a related party. The carrying values of these financial instruments’ approximate fair values due to their short maturities. A financial instrument’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Account balances measured at fair value on a recurring basis include the following as of the dates presented: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zciZNwMVjFn1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Fair value measurement)"> <tr style="vertical-align: bottom"> <td>Schedule of fair value measurement</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 22%; font-weight: bold; text-align: justify">Cash equivalents:</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Money market funds</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zSsyiKUad4O1" style="text-align: right" title="Money market funds">65,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zn5ytY71T1h1" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zt0Pg7x3WNS6" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zvS8WCRBFk03" style="text-align: right" title="Money market funds">36,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zebPO6D3ZNGa" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_ziyDIZfQvHV5" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td></tr> </table> As of as of June 30, 2026 and December 31, 2025, the Company’s cash and cash equivalents totaled $147,678 and $298,503, respectively, consisting of cash at banks of $81,739 and $262,039, which are carried at cost and approximate fair value, and money market mutual funds of $65,939 and $36,464, which are classified as Level 1 financial instruments. The fair value of the Company’s money market funds approximated amortized cost and, as such, there were no unrealized gains or losses as of June 30, 2026 and December 31, 2025, respectively. Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures on a recurring basis which involves reassessing the appropriateness of the chosen hierarchy level as new information or market conditions become available. Revenue recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to receive. The Company determines revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">1.</td> <td>Identification of the contract(s) with a customer;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>2.</td> <td>Identification of the performance obligations in the contract;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>3.</td> <td>Determination of the transaction price;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>4.</td> <td>Allocation of the transaction price to the performance obligations in the contract; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td>5.</td> <td>Recognition of revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> The Company’s revenues are derived from two primary sources: BILI Base™ and BILI Boost™. BILI Base Revenues are generated from the sale of brand products through the Company’s social commerce platform. The Company acts as the principal in these transactions. Revenue is recognized at a point in time, generally upon shipment or delivery of the product to the customer, which represents the transfer of control. Payments to brands and creators, together with transaction processing fees, are reflected in cost of revenues. BILI Boost Revenues are generated from fees charged to clients for influencer marketing campaigns, which encompass strategy development, content creation, and social media posting. The Company integrates these elements to deliver a cohesive social media campaign, which represents a single, combined performance obligation. Revenue is recognized over time, typically on a straight-line basis over the contracted campaign duration, as the customer simultaneously receives and consumes the benefits of the Company’s services as the campaign is executed. Direct creator fees and production costs are recorded in cost of revenues as incurred. BILI Boost AI-Enabled Revenues are generated from fees charged to clients for creator marketing and content programs, which encompass program planning, creator sourcing, the provision of AI-generated sample materials, and ongoing program management. The Company integrates these elements to deliver a cohesive marketing program, which represents a single, combined performance obligation. Revenue is recognized over time, typically on a straight-line basis over the contracted program duration, as the customer simultaneously receives and consumes the benefits of the Company’s services. The Company acts as the principal in its arrangements with third-party creators; accordingly, revenue is recognized on a gross basis. Direct creator fees and program costs are recorded in cost of revenues as incurred. The Company does not have significant variable considerations, contract assets, or contract liabilities. Payments are generally collected at or near the time products are delivered or services are performed. Income taxes The Company follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to be reversed. The Company records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in consolidated statements of comprehensive income in the period that includes the enactment date. The Company uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained. Segment reporting The Company accounts for segment reporting in accordance with ASC 280, Segment Reporting. Operating segments are identified based on the manner in which financial information is reviewed by the chief operating decision maker (“CODM”) for purposes of allocating resources and assessing performance. The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, in the fourth quarter of 2024 and applied the amendments retrospectively to all prior periods presented. The adoption did not have a material impact on the Company’s consolidated financial statements. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (the “CODM”), which is comprised of the chief executive officer of the Company’s management team. Consequently, the Company has determined that it has only one reportable operating segment. The CODM allocates resources and assesses the performance of the Company’s single segment based on consolidated net income (loss). All significant segment expenses that are regularly provided to the CODM and included in the assessment of segment performance are presented on the face of the consolidated statements of operations and comprehensive income (loss). Comprehensive income The Company accounts for comprehensive income in accordance with ASC 220, Comprehensive Income. Comprehensive income (loss) for the periods presented consists of net income (loss) and foreign currency translation adjustments and is reported in the accompanying consolidated statements of comprehensive income. The cumulative balance of such items is presented in stockholders’ equity. Earnings per share The Company computes earnings per share in accordance with ASC 260, Earnings Per Share. Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share is calculated by dividing net income (loss) attributable to common shareholders by the weighted average number of common shares outstanding plus the effect of potentially dilutive common share equivalents, if any. Potentially dilutive common share equivalents consist of Series B Preferred Stock, each share of which is convertible into 150 shares of common stock. During the three months ended March 31, 2025, all outstanding shares of Series B Preferred Stock were converted into common stock; therefore, there were no potentially dilutive share outstanding. Commitments and contingencies The Company accounts for contingencies in accordance with ASC 450, Contingencies. The Company accrues estimated losses from loss contingencies by a charge to income when information available before financial statements are issued or are available to be issued indicates that it is probable that an asset had been impaired, or a liability had been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. As of June 30, 2026 and December 31, 2025, there were no contingent liabilities relating to litigations against the Company. Recent Accounting Pronouncements Accounting Standards Update (“ASU”) 2025-06, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software modernizes the accounting for internal-use software by removing the requirement to identify discrete project development stages (such as the preliminary and application-development stages) and instead focuses on whether (1) management has authorized and committed to funding the project, (2) it is probable the project will be completed and the software will be used to perform its intended function, and (3) the entity has considered whether significant uncertainty exists in the development activities. The amendments are effective for fiscal years beginning after December 15, 2027, and for interim periods within those fiscal years. Early adoption is permitted. Entities may apply the amendments prospectively, retrospectively, or using a modified-prospective approach. The Company is currently evaluating the impact of ASU 2025-06 on its consolidated financial statements and related disclosures. The adoption is expected to primarily affect the timing of capitalizing certain software-development costs and may result in modifications to internal controls over capitalization judgments and related disclosures. ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets introduces a practical expedient for measuring expected credit losses on current accounts receivable and current contract assets arising from contracts with customers under Topic 606. Under the expedient, entities may assume that conditions existing at the balance sheet date will remain unchanged over the asset’s remaining life when estimating expected credit losses. In addition, entities other than public business entities may elect, as an accounting policy, to consider subsequent cash collections that occur after the balance sheet date but before issuance of the financial statements when estimating expected credit losses. The amendments are effective for fiscal years beginning after December 15, 2025, and for interim periods within those fiscal years. Early adoption is permitted, and the guidance is to be applied prospectively. The Company is currently evaluating the impact of ASU 2025-05 and does not expect the adoption to have a material impact on its consolidated financial statements. The Company expects to apply the practical expedient for qualifying current receivables and contract assets upon adoption. ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Accounting Acquirer in a Business Combination Involving a Variable Interest Entity, clarifies that when a business that is a VIE is acquired primarily with equity interests, the determination of the accounting acquirer should follow ASC 805 rather than defaulting to the primary beneficiary under ASC 810. The standard is effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect a material impact upon adoption. Management does not believe that other recently issued but not yet adopted accounting pronouncements will have a material impact on the Company’s financial position, results of operations, or cash flows.

Basis of presentation The Company’s consolidated financial statements are prepared and presented in accordance with generally accepted accounting principles in the United States of America (“U.S. GAAP”). In the opinion of management, the unaudited interim condensed financial statements reflect all adjustments of a normal recurring nature that are necessary for a fair presentation of the results for the interim periods presented. However, the results of operations included in such financial statements may not necessary be indicative of annual results. The Company uses the same accounting policies in preparing quarterly and annual financial statements. Certain information and footnote disclosures normally included in the annual financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) have been condensed or omitted. These unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025 filed with the Securities and Exchange Commission (“SEC”).

Principles of consolidation The Company’s consolidated financial statements include the financial statements of the Company, its subsidiaries. All inter-company transactions and balances among the Company, its subsidiaries have been eliminated upon consolidation.

Going Concern In prior years, the Company had recurring losses from operations, an accumulated deficit, and negative working capital, which raised substantial doubt about its ability to continue as a going concern. During the six months ended June 30, 2026, the Company generated net income of $218,215 and improved its financial position. As of June 30, 2026, the Company had an accumulated deficit of $2,186,969 and positive working capital of $1,213,434. Based on these improvements in operating results and financial condition, management has concluded that substantial doubt about the Company’s ability to continue as a going concern has been alleviated.

218215

-2186969

1213434

Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the related disclosure of contingent assets and liabilities at the date of these consolidated financial statements, and the reported amounts of revenue and expenses during the reporting period. The Company continually evaluates these estimates and assumptions based on the most recently available information, historical experience and various other assumptions that the Company believes to be reasonable under the circumstances. Significant accounting estimates reflected in the Company’s consolidated financial statements include but are not limited to estimates and judgments applied in determination of allowance for doubtful receivables arising from current expected credit losses. Since the use of estimates is an integral component of the financial reporting process, actual results could differ from those estimates.

Foreign currency translation and transactions The Company’s reporting currency is U.S. dollars (“US$”). The Company’s operations are principally conducted through subsidiaries located in Canada, where the Canadian dollar (“CAD”) is the functional currency. Transactions denominated in foreign currencies are remeasured into the functional currency at the exchange rates prevailing at the transaction dates. Monetary assets and liabilities denominated in foreign currencies are remeasured at the exchange rates prevailing at the balance sheet date. Non-monetary items measured at historical cost are remeasured using the exchange rates at the dates of the initial transactions. Resulting exchange gains and losses from remeasurement are recognized in net income. For entities whose functional currency is not the U.S. dollar, the financial statements are translated into U.S. dollars for reporting purposes. Assets and liabilities are translated at exchange rates in effect at the balance sheet date, revenues and expenses are translated at average exchange rates prevailing during the reporting period, and shareholders’ equity is translated at historical exchange rates. Translation adjustments resulting from this process are reported as a component of other comprehensive income (loss) and accumulated in shareholders’ equity under accumulated other comprehensive income (loss).

Cash and cash equivalents Cash and cash equivalents include cash on hand, deposits with banks, and highly liquid investments with original maturities of three months or less at the time of purchase. Cash equivalents also include investments in money market mutual funds held which are available for withdrawal on demand without fees or restrictions. Cash and cash equivalents consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfCashAndCashEquivalentsTableTextBlock_zQyLKb6pFI8h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Cash and cash equivalents)"> <tr style="vertical-align: bottom"> <td>Schedule of cash and cash equivalents</td><td> </td> <td colspan="2" id="xdx_49D_20260630_zRJUDIMYkTWa" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_495_20251231_zraisyakAFj9" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--CashAndDueFromBanks_iI_maCCEASz4PY_z1Jismt4RbI9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Cash at banks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">81,739</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">262,039</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ShortTermInvestments_iI_maCCEASz4PY_zaPuNAcH65e" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Money market mutual funds</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,939</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,464</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_mtCCEASz4PY_z9QHTeySbC5d" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">147,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">298,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfCashAndCashEquivalentsTableTextBlock_zQyLKb6pFI8h" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Cash and cash equivalents)"> <tr style="vertical-align: bottom"> <td>Schedule of cash and cash equivalents</td><td> </td> <td colspan="2" id="xdx_49D_20260630_zRJUDIMYkTWa" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_495_20251231_zraisyakAFj9" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40C_eus-gaap--CashAndDueFromBanks_iI_maCCEASz4PY_z1Jismt4RbI9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Cash at banks</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">81,739</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">262,039</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--ShortTermInvestments_iI_maCCEASz4PY_zaPuNAcH65e" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Money market mutual funds</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">65,939</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,464</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CashCashEquivalentsAndShortTermInvestments_iTI_mtCCEASz4PY_z9QHTeySbC5d" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">147,678</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">298,503</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

81739

262039

65939

36464

147678

298503

Accounts receivable, net The Company records accounts receivable at net realizable value, consisting of the carrying amount less an allowance for credit losses. An estimate for the allowance for credit losses is discussed below in “Credit Losses on Financial Instruments.” Account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote, which is generally when accounts are more than one year past due. As of June 30, 2026 and December 31, 2025, no allowance for estimated credit losses are recorded.

Intangible assets The Company’s capitalized assets consist primarily of application development costs related to its internal-use software platform. Intangible assets are carried at cost, net of accumulated amortization. Costs incurred during the preliminary project and post-implementation stages are expensed as incurred, while costs incurred during the application development stage are capitalized in accordance with ASC 350-40, Internal-Use Software. Expenditures that enhance the functionality or extend the useful life of the intangible asset are capitalized. When intangible assets are retired or otherwise disposed of, the related gain or loss is included in operating income. Intangible assets with finite useful lives are amortized on a straight-line basis over their estimated useful lives. The Company reviews intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Recoverability is assessed by comparing the carrying amount of the asset to the estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount exceeds the estimated undiscounted cash flows, an impairment loss is recognized in an amount equal to the excess of the carrying amount over fair value. Intangible assets are amortized on a straight-line basis over the following periods: <table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zXmqu6yoQ6bf" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Intangible assets)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible assets</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> </tr> <tr style="vertical-align: bottom"> <td style="width: 70%; text-align: justify">Software</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 29%; text-align: justify"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zpPgJ15pk4ya" title="Finite-lived intangible asset, useful life">5 years</td> </tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_895_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock_zXmqu6yoQ6bf" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Intangible assets)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible assets</td> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td> </tr> <tr style="vertical-align: bottom"> <td style="width: 70%; text-align: justify">Software</td> <td style="width: 1%; text-align: justify"> </td> <td style="width: 29%; text-align: justify"><span id="xdx_90E_eus-gaap--FiniteLivedIntangibleAssetUsefulLife_iI_dtY_c20260630__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--SoftwareDevelopmentMember_zpPgJ15pk4ya" title="Finite-lived intangible asset, useful life">5 years</td> </tr> </table>

P5Y

Current Expected Credit Losses on Financial Instruments The Company uses the Current Expected Credit Losses (CECL) model to estimate credit losses on financial assets measured at amortized cost, as well as certain off-balance sheet credit exposures. When similar risk characteristics exist, the Company assesses collectability and measure expected credit losses on a collective basis for a pool of assets, whereas if similar risk characteristics do not exist, the Company assesses collectability and measures expected credit losses on an individual asset basis. Under the CECL model, the estimation of credit losses involves significant judgment and estimation uncertainty. Management exercises its judgment based on historical loss experience, the age of the accounts receivable, current economic conditions, and reasonable and supportable forecasts that may affect the customer’s ability to pay. Changes in these factors could have a material impact on the estimated credit losses.

Fair value of financial instruments The Company measures fair value in accordance with ASC 820, Fair Value Measurement. 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, and establishes a three-level hierarchy for inputs used in measuring fair value: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">·</td> <td style="text-align: justify">Level 1 – Quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td> </td> <td> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td> </td> <td>·</td> <td style="text-align: justify">Level 3 – Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.</td></tr> </table> The Company’s financial instruments primarily consist of cash and cash equivalents, accounts receivable, net, other receivables, due from related party, accounts payable, other payables and accrued expenses and due to a related party. The carrying values of these financial instruments’ approximate fair values due to their short maturities. A financial instrument’s level within the fair value hierarchy is based on the lowest level of input that is significant to the fair value measurement. Account balances measured at fair value on a recurring basis include the following as of the dates presented: <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zciZNwMVjFn1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Fair value measurement)"> <tr style="vertical-align: bottom"> <td>Schedule of fair value measurement</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 22%; font-weight: bold; text-align: justify">Cash equivalents:</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Money market funds</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zSsyiKUad4O1" style="text-align: right" title="Money market funds">65,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zn5ytY71T1h1" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zt0Pg7x3WNS6" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zvS8WCRBFk03" style="text-align: right" title="Money market funds">36,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zebPO6D3ZNGa" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_ziyDIZfQvHV5" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td></tr> </table> As of as of June 30, 2026 and December 31, 2025, the Company’s cash and cash equivalents totaled $147,678 and $298,503, respectively, consisting of cash at banks of $81,739 and $262,039, which are carried at cost and approximate fair value, and money market mutual funds of $65,939 and $36,464, which are classified as Level 1 financial instruments. The fair value of the Company’s money market funds approximated amortized cost and, as such, there were no unrealized gains or losses as of June 30, 2026 and December 31, 2025, respectively. Determining which category an asset or liability falls within the hierarchy requires significant judgment. The Company evaluates its hierarchy disclosures on a recurring basis which involves reassessing the appropriateness of the chosen hierarchy level as new information or market conditions become available.

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_zciZNwMVjFn1" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details - Fair value measurement)"> <tr style="vertical-align: bottom"> <td>Schedule of fair value measurement</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 2</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 22%; font-weight: bold; text-align: justify">Cash equivalents:</td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 1%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 10%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="padding-left: 10pt; text-align: left">Money market funds</td><td> </td> <td style="text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zSsyiKUad4O1" style="text-align: right" title="Money market funds">65,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zn5ytY71T1h1" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20260630__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zt0Pg7x3WNS6" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zvS8WCRBFk03" style="text-align: right" title="Money market funds">36,464</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel2Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_zebPO6D3ZNGa" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_985_eus-gaap--AssetsFairValueDisclosure_iI_d0_c20251231__us-gaap--FinancialInstrumentAxis__us-gaap--MoneyMarketFundsMember__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByMeasurementFrequencyAxis__us-gaap--FairValueMeasurementsRecurringMember_ziyDIZfQvHV5" style="text-align: right" title="Money market funds">–</td><td style="text-align: left"> </td></tr> </table>

65939

36464

147678

298503

81739

262039

65939

36464

Revenue recognition The Company recognizes revenue in accordance with ASC 606, Revenue from Contracts with Customers. Revenue is recognized when control of promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to receive. The Company determines revenue recognition through the following steps: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"> </td> <td style="width: 24px">1.</td> <td>Identification of the contract(s) with a customer;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>2.</td> <td>Identification of the performance obligations in the contract;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>3.</td> <td>Determination of the transaction price;</td></tr> <tr style="vertical-align: top"> <td> </td> <td>4.</td> <td>Allocation of the transaction price to the performance obligations in the contract; and</td></tr> <tr style="vertical-align: top"> <td> </td> <td>5.</td> <td>Recognition of revenue when, or as, the Company satisfies a performance obligation.</td></tr> </table> The Company’s revenues are derived from two primary sources: BILI Base™ and BILI Boost™. BILI Base Revenues are generated from the sale of brand products through the Company’s social commerce platform. The Company acts as the principal in these transactions. Revenue is recognized at a point in time, generally upon shipment or delivery of the product to the customer, which represents the transfer of control. Payments to brands and creators, together with transaction processing fees, are reflected in cost of revenues. BILI Boost Revenues are generated from fees charged to clients for influencer marketing campaigns, which encompass strategy development, content creation, and social media posting. The Company integrates these elements to deliver a cohesive social media campaign, which represents a single, combined performance obligation. Revenue is recognized over time, typically on a straight-line basis over the contracted campaign duration, as the customer simultaneously receives and consumes the benefits of the Company’s services as the campaign is executed. Direct creator fees and production costs are recorded in cost of revenues as incurred. BILI Boost AI-Enabled Revenues are generated from fees charged to clients for creator marketing and content programs, which encompass program planning, creator sourcing, the provision of AI-generated sample materials, and ongoing program management. The Company integrates these elements to deliver a cohesive marketing program, which represents a single, combined performance obligation. Revenue is recognized over time, typically on a straight-line basis over the contracted program duration, as the customer simultaneously receives and consumes the benefits of the Company’s services. The Company acts as the principal in its arrangements with third-party creators; accordingly, revenue is recognized on a gross basis. Direct creator fees and program costs are recorded in cost of revenues as incurred. The Company does not have significant variable considerations, contract assets, or contract liabilities. Payments are generally collected at or near the time products are delivered or services are performed.

Income taxes The Company follows the guidance of ASC Topic 740 “Income taxes” and uses liability method to account for income taxes. Under this method, deferred tax assets and liabilities are determined based on the difference between the financial reporting and tax bases of assets and liabilities using enacted tax rates that will be in effect in the period in which the differences are expected to be reversed. The Company records a valuation allowance to offset deferred tax assets, if based on the weight of available evidence, it is more-likely-than-not that some portion, or all, of the deferred tax assets will not be realized. The effect on deferred taxes of a change in tax rates is recognized in consolidated statements of comprehensive income in the period that includes the enactment date. The Company uses a more likely than not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. As a result, the impact of an uncertain income tax position is recognized at the largest amount that is more-likely-than-not to be sustained upon audit by the relevant tax authority. An uncertain income tax position will not be recognized if it has less than a 50% likelihood of being sustained.

Segment reporting The Company accounts for segment reporting in accordance with ASC 280, Segment Reporting. Operating segments are identified based on the manner in which financial information is reviewed by the chief operating decision maker (“CODM”) for purposes of allocating resources and assessing performance. The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, in the fourth quarter of 2024 and applied the amendments retrospectively to all prior periods presented. The adoption did not have a material impact on the Company’s consolidated financial statements. Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker (the “CODM”), which is comprised of the chief executive officer of the Company’s management team. Consequently, the Company has determined that it has only one reportable operating segment. The CODM allocates resources and assesses the performance of the Company’s single segment based on consolidated net income (loss). All significant segment expenses that are regularly provided to the CODM and included in the assessment of segment performance are presented on the face of the consolidated statements of operations and comprehensive income (loss).

Comprehensive income The Company accounts for comprehensive income in accordance with ASC 220, Comprehensive Income. Comprehensive income (loss) for the periods presented consists of net income (loss) and foreign currency translation adjustments and is reported in the accompanying consolidated statements of comprehensive income. The cumulative balance of such items is presented in stockholders’ equity.

Earnings per share The Company computes earnings per share in accordance with ASC 260, Earnings Per Share. Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to common shareholders by the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per share is calculated by dividing net income (loss) attributable to common shareholders by the weighted average number of common shares outstanding plus the effect of potentially dilutive common share equivalents, if any. Potentially dilutive common share equivalents consist of Series B Preferred Stock, each share of which is convertible into 150 shares of common stock. During the three months ended March 31, 2025, all outstanding shares of Series B Preferred Stock were converted into common stock; therefore, there were no potentially dilutive share outstanding.

Commitments and contingencies The Company accounts for contingencies in accordance with ASC 450, Contingencies. The Company accrues estimated losses from loss contingencies by a charge to income when information available before financial statements are issued or are available to be issued indicates that it is probable that an asset had been impaired, or a liability had been incurred at the date of the financial statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred. If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements when it is at least reasonably possible that a material loss could be incurred. As of June 30, 2026 and December 31, 2025, there were no contingent liabilities relating to litigations against the Company.

Recent Accounting Pronouncements Accounting Standards Update (“ASU”) 2025-06, Intangibles – Goodwill and Other – Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software modernizes the accounting for internal-use software by removing the requirement to identify discrete project development stages (such as the preliminary and application-development stages) and instead focuses on whether (1) management has authorized and committed to funding the project, (2) it is probable the project will be completed and the software will be used to perform its intended function, and (3) the entity has considered whether significant uncertainty exists in the development activities. The amendments are effective for fiscal years beginning after December 15, 2027, and for interim periods within those fiscal years. Early adoption is permitted. Entities may apply the amendments prospectively, retrospectively, or using a modified-prospective approach. The Company is currently evaluating the impact of ASU 2025-06 on its consolidated financial statements and related disclosures. The adoption is expected to primarily affect the timing of capitalizing certain software-development costs and may result in modifications to internal controls over capitalization judgments and related disclosures. ASU 2025-05, Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets introduces a practical expedient for measuring expected credit losses on current accounts receivable and current contract assets arising from contracts with customers under Topic 606. Under the expedient, entities may assume that conditions existing at the balance sheet date will remain unchanged over the asset’s remaining life when estimating expected credit losses. In addition, entities other than public business entities may elect, as an accounting policy, to consider subsequent cash collections that occur after the balance sheet date but before issuance of the financial statements when estimating expected credit losses. The amendments are effective for fiscal years beginning after December 15, 2025, and for interim periods within those fiscal years. Early adoption is permitted, and the guidance is to be applied prospectively. The Company is currently evaluating the impact of ASU 2025-05 and does not expect the adoption to have a material impact on its consolidated financial statements. The Company expects to apply the practical expedient for qualifying current receivables and contract assets upon adoption. ASU 2025-03, Business Combinations (Topic 805) and Consolidation (Topic 810): Accounting Acquirer in a Business Combination Involving a Variable Interest Entity, clarifies that when a business that is a VIE is acquired primarily with equity interests, the determination of the accounting acquirer should follow ASC 805 rather than defaulting to the primary beneficiary under ASC 810. The standard is effective for fiscal years beginning after December 15, 2026, including interim periods within those fiscal years. Early adoption is permitted. The Company does not expect a material impact upon adoption. Management does not believe that other recently issued but not yet adopted accounting pronouncements will have a material impact on the Company’s financial position, results of operations, or cash flows.

NOTE 3 – ACCOUNTS RECEIVABLES, NET Accounts receivables, net consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zfMcOGMqDbq4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLES, NET (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of accounts receivable</td><td> </td> <td colspan="2" id="xdx_494_20260630_zpGKK2zU6VIg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20251231_zVjNwVAZXjW4" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNzN2u_zfk8qbCGZ6V4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,450,751</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,175,341</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_pp0p0_di0_msARNzN2u_zojeukSlcHJ3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableNet_iTI_pp0p0_mtARNzN2u_zT65QLP2zAYl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,450,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,175,341</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the six months ended June 30, 2026 and 2025, no allowance for credit losses expense was recognized against its accounts receivable, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zfMcOGMqDbq4" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLES, NET (Details)"> <tr style="vertical-align: bottom"> <td>Schedule of accounts receivable</td><td> </td> <td colspan="2" id="xdx_494_20260630_zpGKK2zU6VIg" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_492_20251231_zVjNwVAZXjW4" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40B_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNzN2u_zfk8qbCGZ6V4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,450,751</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,175,341</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivableCurrent_iNI_pp0p0_di0_msARNzN2u_zojeukSlcHJ3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Allowance for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--AccountsReceivableNet_iTI_pp0p0_mtARNzN2u_zT65QLP2zAYl" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,450,751</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,175,341</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1450751

1175341

-0

1450751

1175341

NOTE 4 – INTANGIBLE ASSET, NET Intangible asset, net consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_ztadTrDJ7KL" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSET, NET (Details - Intangible asset net)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible asset, net</td><td> </td> <td colspan="2" id="xdx_496_20260630_zN9Bjom9Nrrh" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20251231_zySKK76q3XG8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNetAbstract_iB_ztRuBSRT5oO4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">At Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CapitalizedComputerSoftwareGross_iI_zLZOSxkQ7Gn3" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Software</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">130,410</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">135,099</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_zcqRVwRdvrmd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Total cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130,410</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di0_zbpSezgKtqW" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(39,123</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(27,020</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zwhmjvyRmLii" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">91,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,079</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Amortization expense for the six months ended June 30, 2026 and 2025 was $13,447 and $13,058, respectively. No impairment losses were recognized during the six months ended June 30, 2026 and 2025. The amortization expenses for the succeeding five years as follows: <table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z7XMJmAPv7N" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSET, NET (Details - Amortization expenses)"> <tr style="vertical-align: bottom"> <td>Schedule of amortization expenses</td><td> </td> <td colspan="2" id="xdx_496_20260630_zlt8JCWNag7l" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">For the year ending December 31,</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzvHF_za2s1OfayHDb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">2026 (6 months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">13,041</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzvHF_zmyEMFcCVtUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzvHF_zFUdrYFNO8E9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzvHF_z0J02zKKng6h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_d0_maFLIANzvHF_zbY2aDD8Lskd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzvHF_zSH9ncZpiLKk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">91,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_893_eus-gaap--ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock_ztadTrDJ7KL" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSET, NET (Details - Intangible asset net)"> <tr style="vertical-align: bottom"> <td>Schedule of intangible asset, net</td><td> </td> <td colspan="2" id="xdx_496_20260630_zN9Bjom9Nrrh" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_493_20251231_zySKK76q3XG8" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsNetAbstract_iB_ztRuBSRT5oO4" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">At Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--CapitalizedComputerSoftwareGross_iI_zLZOSxkQ7Gn3" style="vertical-align: bottom; background-color: White"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Software</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">130,410</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">135,099</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--FiniteLivedIntangibleAssetsGross_iI_pp0p0_zcqRVwRdvrmd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify">Total cost</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">130,410</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">135,099</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_pp0p0_di0_zbpSezgKtqW" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(39,123</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(27,020</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iI_pp0p0_zwhmjvyRmLii" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">91,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">108,079</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

130410

135099

130410

135099

39123

27020

91287

108079

13447

13058

<table cellpadding="0" cellspacing="0" id="xdx_892_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z7XMJmAPv7N" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INTANGIBLE ASSET, NET (Details - Amortization expenses)"> <tr style="vertical-align: bottom"> <td>Schedule of amortization expenses</td><td> </td> <td colspan="2" id="xdx_496_20260630_zlt8JCWNag7l" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="font-weight: bold; text-align: justify">For the year ending December 31,</td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseRemainderOfFiscalYear_iI_pp0p0_maFLIANzvHF_za2s1OfayHDb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 83%; text-align: justify">2026 (6 months remaining)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">13,041</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_pp0p0_maFLIANzvHF_zmyEMFcCVtUc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2027</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_pp0p0_maFLIANzvHF_zFUdrYFNO8E9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_pp0p0_maFLIANzvHF_z0J02zKKng6h" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">26,082</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_pp0p0_d0_maFLIANzvHF_zbY2aDD8Lskd" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">2030</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_pp0p0_mtFLIANzvHF_zSH9ncZpiLKk" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">91,287</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

13041

26082

91287

NOTE 5 – RELATED PARTY TRANSACTIONS Related parties’ liabilities consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z0ohs0Br84Ni" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td>Schedule of due to related parties</td><td> </td> <td colspan="2" id="xdx_497_20260630_zPmmFg0093Va" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_499_20251231_zyX1PHQsdot9" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedParties1_iI_pp0p0_hus-gaap--RelatedPartyTransactionAxis__custom--AccruedInterestOnRelatedPartyLoanMember_zpTlsLH5USWj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Accrued Interest on related party loan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,160</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,381</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedParties1_iI_pp0p0_d0_hus-gaap--RelatedPartyTransactionAxis__us-gaap--AccountsPayableMember_zO51giyg6rZk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DueToRelatedParties1_iI_pp0p0_d0_hus-gaap--RelatedPartyTransactionAxis__custom--ShareholderLoanMember_zYwxW6XXhcG2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Shareholder loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,245</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DueToRelatedParties1_iI_pp0p0_d0_hus-gaap--RelatedPartyTransactionAxis__custom--AdvancesForFutureIssuanceOfSharesMember_ziusTmCrRXF3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Advances for future issuance of shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,293</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DueToRelatedParties1_iI_pp0p0_hus-gaap--RelatedPartyTransactionAxis__custom--AdvancesForOperatingExpensesMember_zuRQA1aIxwJ8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Advances for operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">89,065</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DueToRelatedParties1_iI_pp0p0_zuhkANhXWZxc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">51,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">352,984</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Advances from related parties As of June 30, 2026 and December 31, 2025, the Company owed $<span id="xdx_90C_ecustom--DueToRelatedParties1_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholdersOfficersAndDirectorsOfBiliMember__us-gaap--RelatedPartyTransactionAxis__custom--AdvancesForOperatingExpensesMember_pp0p0" title="Due to related parties">43,838 and $<span id="xdx_90F_ecustom--DueToRelatedParties1_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholdersOfficersAndDirectorsOfBiliMember__us-gaap--RelatedPartyTransactionAxis__custom--AdvancesForOperatingExpensesMember_pp0p0" title="Due to related parties">89,065 to certain shareholders, officers, and directors of BILI Inc. (“BILI”), respectively. These balances represent advances made by these related parties to fund the Company’s operating expenses. The balances owed to shareholders of $nil and $7,293 were received as a subscription for future issuance of shares. These amounts are non-interest bearing, due on demand, and have no specified repayment schedule. Shareholder loan payable As of June 30, 2026 and December 31, 2025, a shareholder of BILI Inc. (“BILI”) was owed $<span id="xdx_908_eus-gaap--LoansPayable_iI_pp0p0_dxL_c20260630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderOfBiliMember__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderLoanMember_zDT65FeeR2aa" title="Due to related parties::XDX::0">nil and $<span id="xdx_90E_eus-gaap--LoansPayable_iI_pp0p0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ShareholderOfBiliMember__us-gaap--RelatedPartyTransactionAxis__custom--ShareholderLoanMember_zrhd96iQhMUh" title="Due to related parties">250,245, respectively. The loan bears interest at 12% per annum, and matured on December 31, 2025. The obligations under this agreement are supported in part by designated trade receivables generated from specific commercial influencer and brand campaigns. The Company maintains the flexibility to manage this collateral pool by replacing the referenced contracts with materially similar or larger commercial agreements that may be executed during the term of the borrowing, provided notice is given to the shareholder. The outstanding principal was repaid during the six months ended June 30, 2026. Interest payable on shareholder loans payable was $6,160 and $6,381 as of June 30, 2026 and December 31, 2025, respectively. Due from related parties consist of the following: <table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfDebtTableTextBlock_z3lxEo4YoVOi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details - Due from related parties)"> <tr style="vertical-align: bottom"> <td>Schedule of due from related parties</td><td> </td> <td colspan="2" id="xdx_494_20260630_zirImqb90u2l" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20251231_zltJPrIv2AC1" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--AdvancesToAffiliate_iI_d0_ziLHn2oU2WUb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Advances to cover operating expenses</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">7,613</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DueFromRelatedParty_iI_pp0p0_d0_zivY5kO73cA5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,613</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Advances to related parties As of June 30, 2026, and December 31, 2025, the Company had advanced $7,613 and $nil, respectively, to certain shareholders, officers, and directors of BILI Inc. (“BILI”). These advances were provided to cover operational expenses on behalf of the Company.

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z0ohs0Br84Ni" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details - Due to related parties)"> <tr style="vertical-align: bottom"> <td>Schedule of due to related parties</td><td> </td> <td colspan="2" id="xdx_497_20260630_zPmmFg0093Va" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_499_20251231_zyX1PHQsdot9" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedParties1_iI_pp0p0_hus-gaap--RelatedPartyTransactionAxis__custom--AccruedInterestOnRelatedPartyLoanMember_zpTlsLH5USWj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Accrued Interest on related party loan</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,160</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">6,381</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_404_ecustom--DueToRelatedParties1_iI_pp0p0_d0_hus-gaap--RelatedPartyTransactionAxis__us-gaap--AccountsPayableMember_zO51giyg6rZk" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Accounts payable</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,193</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_ecustom--DueToRelatedParties1_iI_pp0p0_d0_hus-gaap--RelatedPartyTransactionAxis__custom--ShareholderLoanMember_zYwxW6XXhcG2" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Shareholder loan</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">250,245</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DueToRelatedParties1_iI_pp0p0_d0_hus-gaap--RelatedPartyTransactionAxis__custom--AdvancesForFutureIssuanceOfSharesMember_ziusTmCrRXF3" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Advances for future issuance of shares</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,293</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DueToRelatedParties1_iI_pp0p0_hus-gaap--RelatedPartyTransactionAxis__custom--AdvancesForOperatingExpensesMember_zuRQA1aIxwJ8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Advances for operating expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">43,838</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">89,065</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_403_ecustom--DueToRelatedParties1_iI_pp0p0_zuhkANhXWZxc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">51,191</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">352,984</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

6160 6381 1193 0 0 250245 0 7293 43838 89065 51191 352984 43838 89065

7293

250245

6160

6381

<table cellpadding="0" cellspacing="0" id="xdx_89E_eus-gaap--ScheduleOfDebtTableTextBlock_z3lxEo4YoVOi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details - Due from related parties)"> <tr style="vertical-align: bottom"> <td>Schedule of due from related parties</td><td> </td> <td colspan="2" id="xdx_494_20260630_zirImqb90u2l" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49F_20251231_zltJPrIv2AC1" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--AdvancesToAffiliate_iI_d0_ziLHn2oU2WUb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt">Advances to cover operating expenses</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">7,613</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 13%; text-align: right">–</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_ecustom--DueFromRelatedParty_iI_pp0p0_d0_zivY5kO73cA5" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,613</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

7613

7613 0

7613

NOTE 6 – EQUITY Common stock The Company is authorized to issue 40,000,000,000 shares of common stock, par value $0.001 per share. The Company has 40,388,706 shares of common stock issued and outstanding as of June 30, 2026 and December 31, 2025, respectively. By written consent dated March 2, 2026, stockholders holding approximately <span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260302__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--AlliedEnergyIncMember_zkCNThqqi4S9" title="Voting equity percentage">51.3% of the voting equity of the Company approved and ratified the following corporate actions (the “Actions”): (i) changing the name of the Company from “Allied Energy, Inc.” to “BILI Social International, Inc.” (the “Name Change”); and (ii) a reverse stock split of all of the issued and outstanding shares of Common Stock of the Company on a 1-for-500 basis, such that each issued and outstanding 500 shares of Common Stock shall become 1 share of Common Stock (the “Reverse Stock Split”). The Actions were approved by the Company’s board of directors by unanimous written consent on March 2, 2026. The Name Change, a corresponding symbol change (the “Symbol Change”), and the Reverse Stock Split were processed and announced by FINRA on June 4, 2026, and was effective on June 5, 2026 (the “Effective Date”). The shares of Common Stock will begin trading on a post-split basis under the symbol “BSCL” on the Effective Date. In connection with the Reverse Stock Split, the CUSIP number for the Common Stock changed to 019153 204. The Company shall pay cash (without interest) for a holder’s fractional share equal to the product of the closing sales price of our Common Stock as reported on the OTC Markets on the Effective Date multiplied by the fractional share that such holder would otherwise be entitled to receive. All share and per-share information in these consolidated financial statements and related notes have been retroactively adjusted to reflect the Reverse Stock Split for all periods presented. Because the par value of the Common Stock was not changed in connection with the Reverse Stock Split, a reclassification has been made to reduce Common Stock and increase Additional Paid-in Capital to reflect the proportional reduction in the number of shares outstanding. For the year ended December 31, 2024, prior to the reverse merger on October 16, 2024, BILI Inc. issued shares of common stock for total cash proceeds for the exercise of stock options and subscription receivables of $<span id="xdx_903_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_c20240101__20241231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember_ze6tlFxy6o73" title="Proceeds for issuance of common stock, and subscription receivables">378,691. These shares were subsequently exchanged for shares of the Company in connection with the Equity Exchange Agreement. For the year ended 2025, all <span id="xdx_900_eus-gaap--ConversionOfStockSharesConverted1_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesBPreferredStockIntoCommonStockMember_zNrF5cu7EDg5" title="Stock converted, shares converted">117,318,448 shares of the Company’s Series B Preferred Stock were converted into common stock at a rate of 0.3 (<span id="xdx_902_ecustom--ConvertiblePreferredStocksSharesIssuedUponConversion_iI_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__us-gaap--AwardTypeAxis__custom--PreSplitMember_z0pBjKc1cO96" title="Converted shares">150 pre-split) shares of common stock for each share of Series B Preferred Stock, resulting in the issuance of <span id="xdx_90A_eus-gaap--ConversionOfStockSharesIssued1_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesBPreferredStockIntoCommonStockMember_zNwCkcmSQuSl" title="Stock converted, shares issued">35,195,402 (<span id="xdx_908_eus-gaap--ConversionOfStockSharesIssued1_c20250101__20251231__us-gaap--StatementClassOfStockAxis__us-gaap--CommonStockMember__us-gaap--ConversionOfStockByUniqueDescriptionAxis__custom--SeriesBPreferredStockIntoCommonStockMember__us-gaap--AwardTypeAxis__custom--PreSplitMember_zDman4mP96Fh" title="Stock converted, shares issued">17,597,767,200 pre-split) shares of common stock. Preferred Stock The Company is authorized to issue 120,000,000 shares of Preferred Stock and designated 118,000,000 shares as Series B Preferred Stock, par value $0.001 per share. Series B Preferred Stock Each share of Series B Preferred Stock is convertible into <span id="xdx_907_eus-gaap--ConvertiblePreferredStockSharesIssuedUponConversion_iI_c20260630__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z5gnbZFCuEpg" title="Number of shares convertible">0.3 shares of Common Stock, entitles the holder to vote together with Common Stockholders on an as-converted basis, and entitles the holder to receive dividends and other distributions, if declared, on a pari-passu basis with Common Stock. On October 16, 2024, the Company issued an aggregate of <span id="xdx_90B_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20241015__20241016__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember__srt--CounterpartyNameAxis__custom--BILIIncMember_zhAvHurAer7e" title="Stock issued for acquisition, shares">117,318,448 shares of Series B Preferred Stock to the BILI Shareholders as consideration pursuant to an Equity Exchange Agreement in connection with the acquisition of BILI Inc. The issuance of Series B Preferred Stock is accounted for as a recapitalization of the Company, with BILI Inc. deemed the accounting acquirer and BSCL the legal acquirer. Accordingly, the historical consolidated financial statements of BILI Inc. are treated as the continuing reporting entity, and the equity structure has been restated to reflect the recapitalization. During 2025, all outstanding shares of Series B Preferred Stock were converted into common stock. As of June 30, 2026 and December 31, 2025, the Company had <span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20251231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zinD1j3AXQSc" title="Preferred stock, shares outstanding">no shares of Series B Preferred Stock issued and outstanding respectively.

40000000000

0.001

40388706

0.513

a reverse stock split of all of the issued and outstanding shares of Common Stock of the Company on a 1-for-500 basis, such that each issued and outstanding 500 shares of Common Stock shall become 1 share of Common Stock (the “Reverse Stock Split”).

378691

117318448

150

35195402

17597767200

120000000

118000000

0.001

0.3

117318448

NOTE 7 – INCOME TAXES The U.S. and non-U.S. components of loss before income taxes were as follows: <table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zgxQDIlZIf71" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of loss before income taxes)"> <tr style="vertical-align: bottom"> <td>Schedule of components of loss before income taxes</td><td> </td> <td colspan="2" id="xdx_490_20260101__20260630_zGP1rkSSJW38" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_496_20250101__20250630_zeclnPh96Tbd" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionDomesticMember_zYrxiH98LPpc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">248,549</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(5,000</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionForeignMember_zDyFIbSKQ1vj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Canada</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,727</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(137,740</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zcYrte9m2UGe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Income (Loss) before income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">285,276</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(142,740</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table> The Company recorded income tax expense of $67,061 and $nil for the six months ended June 30, 2026 and 2025, respectively. United States The Company is subject to US federal corporate income tax rate of 21%. At June 30, 2026, the Company had approximately $10,000 of U.S. federal net operating losses available to offset future taxable income. These net operating losses may be carried forward indefinitely and are subject to an annual limitation of 80% of taxable income. In connection with the reverse acquisition completed on October 16, 2024, BSCL was determined to be the legal acquirer but the accounting acquiree under ASC 805-40, Reverse Acquisitions. For accounting purposes, the transaction is treated as a recapitalization of the accounting acquirer, whereby the net assets of the legal acquirer BSCL are stated at their historical carrying amounts, and no goodwill or intangible assets are recognized. The historical accumulated deficit of $12,360,713 of the legal acquirer was eliminated against Additional Paid-in Capital as part of this recapitalization, consistent with ASC 805-40-45-1, since the financial statements subsequent to the transaction represent a continuation of the accounting acquirer’s operations with a recapitalized capital structure. The Company evaluated the potential tax benefits associated with the legal acquirer’s historical NOLs under ASC 740. Because the transaction resulted in a change of ownership under Internal Revenue Code 382 and the legal acquirer had no continuing operations, no deferred tax asset has been recognized for those NOLs. Utilization of such pre-acquisition losses, if any, would be limited and will be recognized in the period utilization becomes more likely than not. Canada The Company’s Canadian subsidiaries are subject to a combined federal and provincial statutory income tax rate of <span id="xdx_90A_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__country--CA_zeR6rLfimfW" title="Provincial statutory income tax rate"><span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20250101__20251231__us-gaap--IncomeTaxAuthorityAxis__country--CA_zpPihoBlQLsd" title="Provincial statutory income tax rate">26.5% for the six months ended June 30, 2026 and the year ended December 31, 2025. At June 30, 2026, the Canadian subsidiaries had approximately $143,000 of net operating losses (“NOLs”) available to offset future taxable income. These NOLs may be carried forward for up to 20 years. The components of deferred tax assets are summarized as follows: <table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zU6bxa3h1TH2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of components of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_49D_20260630" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20251231" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Deferred tax assets – U.S. NOLs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_d0_z09NGm42mUoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred tax assets – Canadian NOLs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,997</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,097</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_zgcvWxUTSsd4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,097</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iI_pp0p0_d0_z4H9vHcLVaj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The reconciliation of the U.S. federal statutory income tax rate to the Company’s effective tax rate is as follows: <table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zpJxS0agauxf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation effective tax rate)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of income tax rate</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">U.S. federal statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Foreign rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_marate2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z8jZwDypS8i4" title="Foreign rate differential">(2.70%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20250101__20250630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zrsI3jLSPsXg" title="Foreign rate differential">(8.5%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Tax on disallowed income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_marate2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zoyCT3iRvfJl" title="Valuation allowance">5.21%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250101__20250630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zl10zENYrs0l" title="Valuation allowance">(12.5%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Net operating loss applied</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective income tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp0_mtrate2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpBg7UbKW01c" title="Effective income tax rate">23.51%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_c20250101__20250630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zxCzx6YEiIFi" title="Effective income tax rate">0.0%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> A reconciliation of the income tax expense, net determined at U.S. federal statutory income tax rate to the Company’s actual income tax expense is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_492_20260101__20260630_zR89L5aRT2Bc" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250101__20250630_zPfk3UsIn8xe" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Income (loss) before income tax expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">285,276</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(142,740</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21.0%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21.0%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz5QW_zBgyfZ7o4Zc1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Income tax expense (benefit) at statutory rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,908</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,975</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBz5QW_zname6kXUvH" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,713</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,925</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz5QW_zOfTqziGIahj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,866</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncomeTaxReconciliationNetOperatingLossAppliedAmount_iN_pp0p0_di0_msITEBz5QW_zTDWt0UCq0Ak" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net operating loss applied</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_d0_mtITEBz5QW_zI7H4RyBTXpb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">67,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89F_eus-gaap--ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock_zgxQDIlZIf71" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of loss before income taxes)"> <tr style="vertical-align: bottom"> <td>Schedule of components of loss before income taxes</td><td> </td> <td colspan="2" id="xdx_490_20260101__20260630_zGP1rkSSJW38" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_496_20250101__20250630_zeclnPh96Tbd" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30, </td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionDomesticMember_zYrxiH98LPpc" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">United States</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">248,549</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(5,000</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_hus-gaap--GeographicDistributionAxis__us-gaap--GeographicDistributionForeignMember_zDyFIbSKQ1vj" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Canada</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">36,727</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(137,740</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_zcYrte9m2UGe" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Income (Loss) before income taxes</td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">285,276</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right">(142,740</td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left">)</td></tr> </table>

248549

-5000

36727

-137740

285276

-142740

67061

10000

0.265

143000

<table cellpadding="0" cellspacing="0" id="xdx_896_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zU6bxa3h1TH2" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Components of deferred tax assets)"> <tr style="vertical-align: bottom"> <td>Schedule of components of deferred tax assets</td><td> </td> <td colspan="2" id="xdx_49D_20260630" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_491_20251231" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">June 30, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_400_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsDomestic_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Deferred tax assets – U.S. NOLs</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,100</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">2,100</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwardsForeign_iI_pp0p0_d0_z09NGm42mUoc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Deferred tax assets – Canadian NOLs</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">37,997</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsGross_iI_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Gross deferred tax assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">40,097</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">2,100</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_pp0p0_di_zgcvWxUTSsd4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(40,097</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,100</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--DeferredTaxAssetsNet_iI_pp0p0_d0_z4H9vHcLVaj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

2100

37997

40097

2100

40097

2100

<table cellpadding="0" cellspacing="0" id="xdx_899_eus-gaap--ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_zpJxS0agauxf" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details - Reconciliation effective tax rate)"> <tr style="vertical-align: bottom"> <td>Schedule of reconciliation of income tax rate</td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">U.S. federal statutory income tax rate</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 13%; text-align: right">21.0%</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Foreign rate differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_marate2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_z8jZwDypS8i4" title="Foreign rate differential">(2.70%</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90E_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_dp_c20250101__20250630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--ForeignCountryMember_zrsI3jLSPsXg" title="Foreign rate differential">(8.5%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Tax on disallowed income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–%</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_marate2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zoyCT3iRvfJl" title="Valuation allowance">5.21%</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_dp_c20250101__20250630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zl10zENYrs0l" title="Valuation allowance">(12.5%</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Net operating loss applied</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Effective income tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_904_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp0_mtrate2026_c20260101__20260630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zpBg7UbKW01c" title="Effective income tax rate">23.51%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90C_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_c20250101__20250630__us-gaap--IncomeTaxAuthorityAxis__us-gaap--DomesticCountryMember_zxCzx6YEiIFi" title="Effective income tax rate">0.0%</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> A reconciliation of the income tax expense, net determined at U.S. federal statutory income tax rate to the Company’s actual income tax expense is as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" id="xdx_492_20260101__20260630_zR89L5aRT2Bc" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49B_20250101__20250630_zPfk3UsIn8xe" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_407_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_i_pp0p0" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: left">Income (loss) before income tax expense</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">285,276</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(142,740</td><td style="width: 1%; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Statutory income tax rate</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21.0%</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21.0%</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBz5QW_zBgyfZ7o4Zc1" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Income tax expense (benefit) at statutory rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">59,908</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,975</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBz5QW_zname6kXUvH" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Foreign tax differential</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,713</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">28,925</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz5QW_zOfTqziGIahj" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left">Change in valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,866</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,050</td><td style="text-align: left"> </td></tr> <tr id="xdx_407_ecustom--IncomeTaxReconciliationNetOperatingLossAppliedAmount_iN_pp0p0_di0_msITEBz5QW_zTDWt0UCq0Ak" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Net operating loss applied</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--IncomeTaxExpenseBenefit_iT_d0_mtITEBz5QW_zI7H4RyBTXpb" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: left; padding-bottom: 2.5pt">Income tax expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">67,061</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.210

-0.0270

-0.085

0.0521

-0.125

0 0

0.2351

0.000

285276

-142740

0.210

59908

-29975

-7713

28925

14866

1050

-0 -0

67061

NOTE 8 – SEGMENT REPORTING The Company adopted ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, and applied the amendments retrospectively to all prior periods presented. The Company operates in a single reportable segment managed by its Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”). The segment information, including significant segment expenses, regularly reviewed by the CODM is as follows: <table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zWLVkcx40j8i" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING - (Details - Segment reporting)"> <tr style="vertical-align: bottom"> <td>Schedule of segment reporting</td><td> </td> <td colspan="2" id="xdx_49C_20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--ReportableSegmentMember_z6mh6ceR4wG" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--ReportableSegmentMember_z7SAFWrvwlDl" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--Revenues_zVKpZelKFbc9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Total segment revenues, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,268,205</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">230,028</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SegmentReportingInformationOperatingIncomeLossAbstract_iB_znH7OWaOGX02" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Significant Segment Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CostOfRevenue_zXvhin8oOSE8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,036</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SellingGeneralAndAdministrativeExpense_z60btDaCS6Ej" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Selling, general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">738,227</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">294,383</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SegmentReportingOtherSignificantReconcilingItemConsolidatedAbstract_iB_zO5Yj2xkRnh8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Other Segment Items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherIncome_zze7n2lABayb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">651</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_d0_zaGzEYFH73D7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67,061</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_zEGzLfbyPP77" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total segment operating profit (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">218,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(142,740</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total segment assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,697,329</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,581,923</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> As the Company operates in a single reportable segment, the segment totals for revenues, expenses, profit (loss), and assets are identical to the corresponding consolidated amounts reported in the Company’s financial statements.

<table cellpadding="0" cellspacing="0" id="xdx_89B_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zWLVkcx40j8i" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - SEGMENT REPORTING - (Details - Segment reporting)"> <tr style="vertical-align: bottom"> <td>Schedule of segment reporting</td><td> </td> <td colspan="2" id="xdx_49C_20260101__20260630__us-gaap--StatementBusinessSegmentsAxis__custom--ReportableSegmentMember_z6mh6ceR4wG" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" id="xdx_49C_20250101__20250630__us-gaap--StatementBusinessSegmentsAxis__custom--ReportableSegmentMember_z7SAFWrvwlDl" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; text-align: center">Six months ended June 30,</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--Revenues_zVKpZelKFbc9" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="width: 66%; text-align: justify">Total segment revenues, net</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,268,205</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">230,028</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--SegmentReportingInformationOperatingIncomeLossAbstract_iB_znH7OWaOGX02" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Significant Segment Expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--CostOfRevenue_zXvhin8oOSE8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Cost of sales</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">245,604</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">79,036</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--SellingGeneralAndAdministrativeExpense_z60btDaCS6Ej" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Selling, general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">738,227</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">294,383</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--SegmentReportingOtherSignificantReconcilingItemConsolidatedAbstract_iB_zO5Yj2xkRnh8" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify">Other Segment Items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OtherIncome_zze7n2lABayb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Other income</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">902</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">651</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_d0_zaGzEYFH73D7" style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 1pt">Income tax expense</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">67,061</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_zEGzLfbyPP77" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total segment operating profit (loss)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">218,215</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(142,740</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">June 30, 2026</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">December 31, 2025</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(238,238,238)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total segment assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,697,329</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,581,923</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

1268205

230028

245604

79036

738227

294383

902

651

67061

218215

-142740

1697329

1581923

NOTE 9 – RISKS AND UNCERTAINTIES General Economic and Political Risks The Company conducts a significant portion of its operations in Canada, which subjects it to various political, economic, and regulatory risks. These risks include, but are not limited to, general economic instability, changes in local tax laws, tariffs, trade policies, and fluctuations in foreign currency exchange rates. A material adverse change in the economic, regulatory, or political environment in Canada could negatively impact the Company’s financial condition and results of operations. Furthermore, our operations are subject to broader global macroeconomic and geopolitical risks. Recent escalations in geopolitical tensions and armed conflicts in the Middle East, including those involving Iran, Israel, and the United States, have contributed to increased global economic instability. These conflicts have the potential to disrupt global supply chains and cause significant volatility in global energy markets and oil prices. Such disruptions and energy price increases could exacerbate inflationary pressures, influence central bank interest rate policies, and negatively impact the broader global economy. If these macroeconomic headwinds persist or worsen, they could result in increased operating costs and adversely affect our business, financial condition, and results of operations. Foreign Currency Risk The Company is exposed to foreign currency exchange rate risk inherent in its foreign operations. The functional currency of the Company’s foreign subsidiaries is their respective local currency. Assets and liabilities are translated into U.S. dollars at period-end exchange rates, while revenues and expenses are translated at average exchange rates during the period. The resulting translation adjustments are recorded as a component of accumulated other comprehensive income (loss) within stockholders’ equity. Transaction gains and losses resulting from transactions denominated in currencies other than the functional currency are recognized in the consolidated statements of operations and have not been material to date. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company maintains its cash and cash equivalents with high-credit-quality financial institutions. At times, such balances may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on its cash and cash equivalents. With respect to accounts receivable, the Company performs ongoing credit evaluations of its customers’ financial condition and generally does not require collateral. Concentration of Suppliers The Company relies on a limited number of third-party technology platforms, ad exchanges, and infrastructure providers to deliver its online advertising services. A significant disruption in services from the providers, or an inability to maintain these relationships on favorable terms, could have a material adverse effect on the Company’s financial condition and results of operations. Liquidity Risk The Company manages liquidity risk by maintaining adequate cash reserves and continuously monitoring actual and forecasted cash flows to ensure it has sufficient funds to meet its operational and capital obligations as they become due.

NOTE 10 – COMMITMENTS AND CONTINGENCIES As of June 30, 2026 and December 31, 2025, the Company had no material commitments or contingent liabilities.

NOTE 11 – SUBSEQUENT EVENTS Management has evaluated subsequent events in accordance with ASC 855, Subsequent Events, through the date the financial statements were issued. Other than the foregoing, no material subsequent events identified that require recognition or disclosure as of August 14, 2026. As reported on Form 8-K filed with the Commission on August 13, 2026, on August 7, 2026 the Company’s Board of Directors approved the termination of the designations, rights and preferences of the Series B Preferred Stock and filed Articles of Amendment to its Articles of Incorporation with the Secretary of State of the State of Florida to terminate the Series B Preferred Stock (the “Articles of Amendment”). Following the termination of the Series B Preferred Stock, the Company has authorized: 40,000,000,000 ($0.001 par value) common stock shares and 120,000,000 ($0.001 par value) preferred stock shares, of which the Board of Directors is authorized, to the fullest extent permitted by the Florida Business Corporation Act, including Section 607.0602, to provide for the issuance of preferred stock in one or more series and, by resolution duly adopted, to establish the designation of each series and to fix the number of shares constituting such series and the preferences, limitations, relative rights, and other terms of each series. On August 13, 2026, the Company’s Board and stockholders holding approximately 55.729% of the outstanding voting equity of the Company approved by written consent an amendment to the Company’s Bylaws to decrease the number of shares needed to establish a quorum for meetings of stockholders to thirty-three-and-one-third percent (33 1/3%) of the outstanding voting securities of the Company. The Company plans to file its Schedule 14C with the Commission as soon as practicable. In accordance with Rule 14c-2 and Rule 14a-16 promulgated under the Exchange Act, the actions will become effective no sooner than the 40th calendar day after the Notice of Internet Availability of Information Statement with respect to the Election (the “Notice”) is first sent to our stockholders as of the Record Date, August 10, 2026.

false false false false